State Act
12
Section 12. Contents of audit report.
Tamil Nadu Local Fund Audit Act, 2014
Act no. 24 of 20142014In forceTamil Nadu (State Act)
12. Contents of audit report. - The Director shall include in the audit report, - (a) any payment which appears to have been made contrary to any law or order of the Government; (b) the amount of any deficiency or loss which appears to have been caused by the negligence or misconduct of any person in the performance of his duties; (c) any case of misappropriation or improper utilisation of the fund; (d) the amount, if any, received which ought to have been brought into account but not brought into account; and (e) any other material impropriety or irregularity observed in the audit.