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 Religious institution, or of loss or waste of money or other property thereof, caused by neglect or misconduct. (2) The Auditor shall also report on any other matter relating to the accounts as may be prescribed, or on which the Commissioner or the Assistant Commissioner concerned, may require him to report.