Section 12 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
12. Actions to be taken on audit objections.
(1)The Commissioner or Secretary, as the case may be, soon after the receipt of audit report, shall initiate action and arrange to open one file for each objections in the concerned branch or seat, pursue effective, speedy and systematic action to settle the objections and furnish final replies to all the objections raised. No audit file shall be closed before the receipt of orders settling the objections contained therein. Wherever recovery orders are required to be passed by the Commissioner or Secretary, as the case may be, for recovering the amount for settlement of objections, such orders shall be passed, immediately, by him after following the prescribed procedure. In cases, where recovery orders have to be passed by an outside authority, the Commissioner or Secretary, as the case may be, shall send proposals with all relevant details to such authority who shall initiate action for issuing recovery orders and pass final orders within two months of the receipt of the proposal from the Commissioner or Secretary, as the case may be, by having recourse to the rules relating to the disciplinary action.(2)It shall be the bounden duty of the Commissioner or Secretary, as the case may be, and his staff who are in office at the lime of receipt of audit report issued in concurrent audit to take effective action to settle the audit objections. If the Commissioner or Secretary, as the case may be, in office considers that any orders passed by the previous Commissioner or Secretary, as the case may be, contrary to the office advice, is responsible for the objection in question, he may address the Assistant Director of Rural Development (Audit) concerned, for fixing up of responsibility on the person or persons concerned adhering to the principles of joint responsibility and contributory negligence and passing necessary recovery orders within a month from the date of receipt of proposals by him. Suitable replies may, thereafter, be furnished to all those objections.
