Section 8 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
8. Preparation and finalisation of audit reports.
- The auditor, during the course of audit, shall, either in annual audit or concurrent audit, issue a copy of the draft of objection of any transaction, which he considers, is not in accordance with the Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat rules and orders laid down by Rural Development Department in Government, from time to time, to the Commissioner or Secretary, as the case may be, on getting his acknowledgement. On receipt of such draft audit objection, the Commissioner or Secretary, as the case may be, shall take effective action to set right the defects pointed out therein and furnish replies to the auditor, as soon as possible or before the audit is over, as to the nature of action taken for setting right the objection and get his acknowledgement. The auditor shall be bound to consider such replies received from the Commissioner or Secretary, as the case may be, during the course of the audit and may either drop the draft objection or modify the same based on the nature of replies received. At the closure of the audit, the auditor shall compile all the draft audit objections which remain unanswered properly from an audit report, present it, to the Commissioner of Secretary, as the case may be, and obtain the dated signature of the Commissioner or Secretary, as the case may be, at the end of each page of the audit report. The Commissioner or Secretary, as the case may be, while signing in the audit report, shall write against each objection either "accepted the objection mentioned in this para", or write "not accepted as the objection lacks authority for the basis of the objection in this para". The Assistant Director of Local Fund Audit, while scrutinising and reviewing the draft audit report in the presence of the Commissioner or Secretary, as the case may be, during local passing, shall examine the objections one by one, discuss the contents of the objections with the Commissioner or Secretary, as the case may be, endeavour to convince him as to the correctness of the basis of the objections and finalise the audit report.In case, the Commissioner or Secretary, as the case may be, is not convinced about the authority for the basis of certain objections, the Assistant Director of Local Fund Audit shall ask the Commissioner or Secretary, as the case may be, to record his views briefly on the objection and then add the same to the audit report. Such views as recorded by the Commissioner or Secretary, as the case may be, shall be part of the audit report.
