- (1) Within thirty days after the audit and examination have been completed the auditor shall submit a report to the Board upon each account audited and examined, and shall forward copies of his reports to the [Government of the State of Punjab] [Substituted for the words "State Government" by Central Government Notification No. S.O. 506(E) dated 26.7.1972.] and to the Commission.(2)The report of the auditor shall amoung other matters specify all items of expenditure which in his opinion are illegal, irregular or improper, all cases of failure to recover money or property due to the Board, all instances of loss or wasteful expenditure of money or property due to negligence or misconduct and all instances in which any money or property has been devoted to any purpose not authorised by this Act.(3)[ Within two months from the date of the consideration of the report under section 117, the Board shall cause the report and abstract of each account to be published in [two newspapers one of which must be published daily].] [Substituted by Punjab Act 53 of 1953, Section 20(a).].(4)[ If the Board fails to cause the report to be published in accordance with sub-section (3), the Commission or the [Government of the State of Punjab] [Added by Punjab Act 53 of 1953, Section 20(b).] may get it so published, and the expenses incurred in this behalf shall be paid by the Board, and shall be recoverable as if it were an arrear of land revenue.][117. Board to consider auditor's report. - The Board in its general meeting next following the date of the receipt of the auditor's report shall consider such report and satisfy itself that no expenditure shown therein has been incurred otherwise than in accordance with the provisions of this Act and shall pass such orders as are in its opinion necessary and proper to rectify any illegal, unauthorised or improper expenditure, and may also, pass such further order upon the report as it may deem proper :Provided that if the next general meeting falls on a day earlier than two months after the receipt of the report it shall be considered in the general meeting next following].
