14. 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; ( b ) the amount of any deficiency or loss which appears to have been caused by the negligency 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 brought into account but has not been brought into account by any person; and ( e ) any other material impropriety or irregularity which he has observed in the accounts.