The West Bengal Primary Education Act, 1973State Act of West Bengal · Act 43 of 1973
(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 Board which shall forward it to the State Government together with its observations thereon, within thirty days from the date of receipt of the audit report.
(2) The State Government shall take such action on the audit report as it thinks fit.