Section 10(5) in Tamil Nadu Local Fund Audit Rules, 2016
(5)The auditor or reviewing authority shall show the draft audit report or audit notes to the Executive authority of the respective institutions on the closure of audit and obtain acknowledgement in the draft audit report. He shall have exit level conference on the concluding day of the audit, with the Executive authority and discuss regarding the findings of audit, audit slips issued, audit observations and non-production of records if any and closure of audit.
