Amendment status not verified — confirm the current text below against the official source.
Contents of Audit Report.—(1) The auditor shall specify in his report all cases or irregular, illegal or improper expenditure, or of failure to recover moneys due or other property belonging to the religious institution or of loss or of waste of money or other property thereof, caused by neglect or misconduct or misapplication or collusion or fraudulent transactions or breach of trust on the part of the trustee or any other person. (2) The auditor shall also report on such other matter relating to the accounts as may be prescribed, or on which 2[the Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner], as the case may be, may require him to report.