Contents of Audit Report

The Auditor shall include in the Audit Report a statement of-

1. (a) every payment which appears to him to be contrary to law;
2. (b) the amount of any deficiency or loss which appears to have been caused by the negligence or misconduct of any person;
3. (c) the cases of misappropriation or misutilisation of the Local Fund;
4. (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
5. (e) any other material impropriety or irregularity which he observes in the accounts.