Contents of audit report

Contents of audit report.—(1) The Auditor shall specify in his report all cases of irregular, illegal or improper expenditure or of failure to recover moneys or other property due to the Devaswom or of loss or waste of money or other property thereof, caused by neglect or misconduct.

1. (2) The auditor shall also report on such other matters relating to the accounts as may be prescribed or on matters on which the Commissioner is entitled to require the report.