Section 26 in The West Bengal State Council Of Technical Education Act, 1995.
26. Audit report.
(1)Not more than fourteen days after completion of the audit, the auditor shall submit to the State Government a report on the accounts audited, and shall send a copy thereof to the Council which shall forward it to the State Government together with its observations thereon.(2)The State Government may lake such action on the audit report as it thinks fit.
