(1) In relation to irregularities pointed out during the audit by the Auditor General's department, within thirty-five days of receiving the notice of such irregularities, the relevant office shall carry out an audit as prescribed.
(2) If there is a reason for the manasib mafiq that cannot be conducted within the period specified in sub-section (1), a request can be made to the Auditor General's Department for an extension of the deadline by stating the reason, and if such a request is made, the auditor general's department may extend the period of the manasib mafik.
(3) If the amount is not spent and audited even within the period added as per sub-section (2), the Auditor General will inform the Accountable Officer and the Accountable Officer will be responsible for taking action according to the information received. If the Accountable Officer does not take action, the Auditor General will inform the Departmental Minister or the Minister of State.