Section 3(5)(a) in Tamil Nadu Local Fund Audit Rules, 2016
(a)In respect of Village Panchayats and other authorities of smaller transactions, and where the individual audit or audit by the audit party is not considered desirable or feasible in terms of time spent on transits the Director may through his subordinate staff organize to conduct the audit of the said authorities, at the Panchayat Union Council headquarters or district headquarters or at such other places as specified;