Section 15(1) in Puducherry Hindu Religious Institutions Act, 1972
(1)The auditor shall specify in his report all cases of irregular; illegal or improper expenditure or of failure to recover moneys due or other property belonging to the institution or of loss or waste of money or other property caused by the neglect or misconduct or misapplication or collusion or fraudulent transaction or breach of trust on the part of any trustee or any other person.
