Contents of audit report.

The audit report shall contain a statement of—

1. (a) every payment which appears to him to be contrary to law;
2. (b) the amount of any deficiency, waste or loss which appears to have been caused by the gross negligence or misconduct of any person in the performance of his duties;
3. (c) the amount of any sum received which ought to have been accounted but is not brought into account by any person; and
4. (d) any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due.