Section 246(7) in Karnataka Panchayat Raj Act, 1993
(7)On receipt of such intimation or explanation in respect of all or any of the matters discussed in the audit report, the Executive officer may, in consultation with the auditor,-(a)accept the intimation or explanation given by the Grama Panchayat and order the withdrawal of the objection, or(b)direct that the matter be reinvestigated at the next audit or at any earlier date, or(c)direct that the defects or irregularities pointed out in the audit report or any of them shall be removed or remedied by the Grama Panchayat.