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The Local Bodies Audit Report for the year 2016-17 relating to Tamil Nadu contains five chapters. The first and the third chapters contain an overview of the Functioning, Accountability Mechanism and Financial Reporting issues of Panchayat Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. The second chapter contains two paragraphs based on the audit of financial transactions of the PRIs. The fourth chapter contains two Performance Audits on
(i) Delivery of Citizen Services by Tirunelveli City Municipal Corporation and (ii) Implementation of Urban Infrastructure Development Scheme for Small and Medium Towns. The fifth chapter contains five paragraphs based on the audit of financial transactions of the ULBs