Section 59(2) in The Bihar Panchayat Raj Act, 2006
(2)On receipt of the audit report referred to in sub-Section (1) the Panchayat Samiti shall either remedy any defects or irregularities which have been pointed out in the audit and send an intimation to the prescribed authority within three months of the action taken or to be taken and furnish any further explanation to the prescribed authority in regard to such defects or irregularities as it may wish to give.
