Section 11(1) in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
(1)The Assistant Director of Local Fund Audit shall send the audit report on the accounts of a panchayat union council or district panchayat to the Commissioner or Secretary, as the case may be, within thirty days of the completion of audit by the subordinate auditors, send a copy of audit report to the Assistant Director of Rural Development (Audit) of the district and to the Inspector concerned. In addition to this, he shall also submit to the Director of Local Fund Audit, copies of objections involving serious financial and other persistent irregularities for further action, who may communicate such of those audit objections which, in his opinion, are serious in nature, to the Government for such action as may be found necessary.
