Section 28(10) in The Inland Waterways Authority Of India Rules, 1986
(10)Impropriety or irregularity in accounts :(a)The Audit Officer shall furnish the Authority and the Government separately with a statement, where necessary in regard to any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due to the Authority.(b)The Authority shall forthwith remedy any defect or irregularity that may be pointed out by the Audit Officer and shall report to the Government the action taken by, it thereon within ninety days of the receipt of the report of the Audit Officer.Provided that, if there is any difference of opinion between the Authority and the Audit Officer, or if the Authority does not remedy any defect or irregulation within a reasonable period or render a satisfactory explanation in regard to the defect or irregularity, the Government may, and, on a reference specifically made, therefore, by the Audit Officer, shall in consultation with the Comptroller and Auditor General of India, pass such orders thereon as it thinks fit and the Authority shall thereafter take action in accordance therewith within such time as may be specified by the Government.
