Amendment status not verified — confirm the current text below against the official source.
Contents of audit report -—The auditor shall include in the audit report a statement of— (a) every payment which appears to him to be contrary to law; fb) 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 brouglit into account but has not been brought into account by any person; and fe) any other material impropriety or irregularity which he has observed in the accounts. j