Amendment status not verified — confirm the current text below against the official source.
The auditor shall include in the audit report a statement of-- (a) every payment which appears to him to be contrary to law; (b) the amount of any deficiency or loss which appears to have been caused by the negligence or misconduct of any person; (c) the cases of misappropriation or misutilisation of the local fund; (d) the amount, if any, received which is required to be brought into account but has not been brought into account by any person; and (e) any other material impropriety or irregularity which he has observed in the accounts.