(1) It shall be the duty of the relevant accounting officer or responsible person to answer the questions asked or to file the accounts and details as requested during the emergency inspection of the office's government cash income-expenditure account or in connection with the internal or final audit.
(2) If the work cannot be completed within the time limit specified in subsection (1) and a request is made for an extension of the deadline with reasons for reasonable excuse, and if such reason is reasonable, the authority or body that inquired the question or requested details may extend the deadline of reasonable excuse.
(3) Those who cannot answer the questions asked or submit the requested account within the time limit given in accordance with sub-sections (1) and (2) will have to pay the amount found to be unfounded or unreasonable.