(1) An accounting officer shall respond to the reports of the Director of Audit in writing within a period of 14 days from the receipt of the report accompanied by an action plan with milestones proposed to address the deficiencies in the report.
(2) A copy of the report under subregulation (1) must be submitted to the Accountant General and the Director of Finance.
(3) A challenge to a report based on factual reasons must be made by an accounting officer within 30 days of the receipt of the report of the Director of Audit.