(1) After receiving a written letter from the relevant auditor or auditing office in relation to irregularities found in the internal audit or final audit, if a deadline is specified in the letter, within that deadline and within thirty-five days if it is not specified, regularization should be done within thirty-five days; If it is necessary to do so, it should be done by raising the bill or if it needs to be clarified from the answer, it should be given a clear answer and the answer should be given to the auditor or the auditing office within the specified period. He has to ask for a deadline with the reason and he has to complete the work within the given deadline.
(3) A copy of the action taken and the answer given according to sub-rules (1) and (2) should also be given to the authorizing office.
(4) According to sub-rules (1) and (2), if no action is taken, if no answer is given, or if there is no objective answer to the question asked, the relevant local body may recommend a fine or departmental action or both to such employee.