Auditor's report

Auditor's report.—(1) The auditor shall, as soon as possible after the completion of the audit, or if the Board or committee so requires, in the course of the audit, submit an audit report to the Board or committee, as the case may be.

1. (2) The auditor's report shall refer to all cases of irregular or illegal expenditure and to any failure or omission to recover moneys or other property due to the Board or committee and to any loss or waste of money or other property caused by neglect or misconduct and shall also make a report on any other matter relating to the accounts on which the auditor may think fit to make a report.
2. (3) The auditor shall state in his report whether in his opinion the accounts are properly kept and the books and accounts of the Board or committee reflect the true financial position of the Board or committee.