(2)The auditor shall append to his report a statement showing:-(a)the grants-in-aid received by the Gram Panchayat or the Zilla Panchayat and the expenditure incurred therefrom;(b)any material impropriety or irregularity which he may observe in the expenditure or the recovery of money due to the Gram Panchayats or the Zilla Panchayat or in the account of the Gram Panchayat or the Zilla Panchayat Fund;(c)any loss wastage of money or other property owned by or vested in the Gram Panchayat or the Zilla Panchayat.
