Section 13(5) in Tamil Nadu Local Fund Audit Rules, 2016
(5)As soon as the audit of accounts of a local authority or local fund is completed, the auditor shall require the Executive authority of the institution concerned to intimate the address of the person held responsible for the losses detected in audit. The addresses of such person shall be ascertained and intimated to the auditors by the Executive authority concerned within one month or such shorter period as may be required by the auditor.
