Section 194(2) in The Punjab Panchayati Raj Act, 1994
(2)On receipt of the audit report referred to in sub-section (1), the Zila Parishad shall either remedy any defects or irregularities which have been pointed out in the audit and send to the State 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 may wish to give.
