Government to decide difference between Board and Auditors

If there is a difference ofopinion between the Board and the Auditor on any point included in the audit report, and the Board is unable to accept and implement the recommendations, if any, made by him on such point, the matter shall forthwith be referred to the Government which shall pass final orders thereon and the Board shall be bound to give effect to such orders. CHAPTER – IX SUPERVISION AND CONTROL OF STATE GOVERNMENT