State Act

Tamil Nadu Local Fund Audit Act, 2014

17. Payment of cost of audit. - (1) The cost of audit of accounts shall be paid by the authority concerned at such rates as may be fixed by the Government, from time to time. (2) The Government may, by general or special order, exempt, either wholly or in part, any authority from the liability to pay the cost of audit under sub-section (1). (3) If the cost of audit due under sub-section (1) is not paid within one year from the date of its becoming due, the Government may adjust the same against the grant or other sums, if any, payable to such authority: Provided that if no grant or other sums is payable to such authority, the cost of audit shall be recovered by the Director in such manner as may be prescribed.