Contents of audit report.

The Examiner shall include in his 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 gross negligence or misconduct of any person. (c) the amount of any sum received which ought to have been but is not brought into account by any person, and (d) any other material impropriety or irregularity which he may observe in the accounts.