Amendment status not verified — confirm the current text below against the official source.
Contents of audit report - The audit report shall contain a statement of – (a) every payment which appears to him to be contrary to law; (b) the amount of any deficiency, waste or loss which appears to have been caused by the gross negligence or misconduct of any person in the performance of his duties; (c) the amount of any sum received which ought to have been accounted, but is not brought into account by any person; and (d) any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due.