Tamil Nadu is the first State to have introduced a classification in the status of local bodies as ?Town Panchayat?, which was planned as a transitional body between Rural and Urban Local Bodies. Among the Local Bodies, the Town Panchayats were conferred with individual administrative powers and an enhanced staff pattern and these Town Panchayats with unique functional characters have been in existence for long time. The Town Panchayats were provided with well devised accounting and auditing procedures and the service delivery to the public has been better. The Town Panchayats are normally places of importance such as Division / Taluk headquarters, Tourist Spots, Pilgrim Centers and Commercial/Industrial towns. This has necessitated special attention to the civic needs of the Town Panchayats.