(1)Within thirty days after the audit and examination have been completed the auditor shall report to the committee of the gurdwara upon the accounts audited and examined and shall forward a copy of his report to the Board, and in the case of the accounts of [the Board acting as Committee under the provisions of section 85] [Substituted for the words "the Committee" described in clause (ii) of sub-section (1) of Section 85" by Punjab Act 53 of 1953,Section 24(a).], shall forward a copy 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.] also.(2)(i)The report of the auditor shall, among 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 gurdwara, 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.] [Sub-section (2) renumbered as clause (i) of sub-section (2) and clause (ii) added by Punjab Act, 53 of 1993, Section 24(b).](ii)[ The Committee shall consider the report of the auditor 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 orders upon the report as it may deem proper.] [Sub-section (2) renumbered as clause (i) of sub-section (2) and clause (ii) added by Punjab Act, 53 of 1993, Section 24(b).](3)[ The auditor's report upon the account of a gurdwara shall be open to inspection by any Sikh, provided that reasonable notice of intention to inspect is given by such Sikh to the committee.] [Renumbered by Punjab Act 4 of 1926, Section 2.](4)[ The expenses incurred in the audit and examination of the accounts of a gurdwara shall be paid out of the income of the gurdwara.] [Renumbered by Punjab Act 4 of 1926, Section 2.](5)[ If payment of expenses referred to in sub-section (4) is not made within three months from the date of the submission of the report in accordance with sub-section (1), the [Government of the State of Punjab] [Added by Punjab Act 53 of 1953, Section 2(c).] may, on application to it being made within six months, from such date by auditor, through the Board recover the amount due as if it were an arrear of land revenue.]
