Contents of audit report

The audit report issued by the Director shall include,-

1. (a) any payment which appears to have been made contrary to any law or order of the Government;
2. (b) the amount of any deficiency or loss which appears to have been caused by the negligence or misconduct of any person in the performance of his duties;
3. (c) any case of misappropriation or improper utilization of the fund;
4. (d) the amount, if any, received which ought to have been brought into account but not taken;
5. (e) any other material impropriety or irregularity observed in the audit; and
6. (f) remedial action and suggestion to improve the accounting system.