(1) The audit of the accounts of the Zilla Parishad shall be carried out by the authority as may be prescribed by the Government and a copy of the audit note shall be forwarded to the Zilla Parishad within one month of the completion of the audit.
     (2) on receipt of the audit report referred to in sub-section (1), the Zilla Parishad shall either remedy any defects or irregularities which have been pointed out in the audit and send to the Government within three months an intimation of its having done so or shall, within the said period, supply any further explanation to the prescribed authority in regard to such defects or irregularities as it is required to furnish.