Provided that the auditor may, for special reasons to be recorded in writing, give shorter notice than two weeks or commence a special or detailed audit without notice, on the order of the Director. (4) The auditor shall, in suitable cases, and if so required by Government, give public notice of the date and time of audit by publication in the notice board of the local authority to be audited and also in a newspaper in the local language having wide circulation in the area where it is situated and shall consider the objections, if any, made in Writing by any person.
12. Penalty for disobeying requisition under section 11.- Any person who will fully neglects or refused to comply with any requisition lawfully made upon him under clause (a) or clause (b) of sub-section (1) of section 11 shall be punishable, on conviction, with fine which may extend to one thousand rupees: Provided that before proceedings are taken, the Director shall call upon the person against whom the proceedings are contemplated to show cause, within fifteen days, why such proceedings should not be taken.
13. Audit reports to be sent to certain officers and bodies as Government may direct.- As soon as practicable after the completion of the audit, but not later than three months thereafter, the auditor shall send to the local authority concerned a report on the accounts audited and examined by him and the copies of the report shall also be sent to such officers and such bodies as the Government may director as may be specified under the law governing that local authority.
14. Contents of audited report.- The auditor shall include in the audit report a statement of
(a) every payment which appears to him to be contrary to law;
(b) the amount of any deficiency or loss which appears to have been caused by the negligence or misconduct of any person;
(c) the cases of misappropriation or misutilisation of the local fund;
(d) the amount, if any, received which is required to be brought into account but has not been brought into account by any person; and
(e) any other material impropriety or irregularity which he has observed in the accounts.
15. Procedure to be followed after getting the report of the Director under section 13.- (1) On receipt of a report under section 13, the Executive authority concerned shall either remedy the defects or irregularities which may have been pointed out in the report and send to the Director within two months of the receipt of the report or within such period as may be specified under the law governing the local authority, intimation of his having done so, or shall within the said period supply to the Director any further explanation as he may wish to make in regard to the defects or irregularities.
(2) On receipt of such intimation or explanation, the auditor may, in respect of all or any of the matters discussed in his report
(a) accept the intimation Ο explanation and drop the objection; or
(b) hold that the defects or irregularities pointed out in the report or any of them have not been removed or remedied.
(3) (a) The auditor shall send a report of his decision to the Executive authority concerned within two months from the date of receipt by him of the intimation or explanation referred in subsection (1) or if no such intimation or explanation is received, on the expiry of the period of two months mentioned in that sub-section.
(b) If the auditor holds that any defects or irregularities have not been removed or remedied he shall state in the report, -
(i) whether, in his opinion, the defects or irregularities can be regularised and, if so, by what method;