Section 6 in Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Audit Rules, 1987
6.
The auditor shall append to his report(a)a statement of receipts and charges under the budget heads;(b)a statement of income and expenditure;(c)a consolidated statement of assets and liabilities;(d)a statement of the debentures, share certificates,Government bonds and other securities;(e)a statement of the demand, collection and balance of all items of revenue or income or decrees, both arrears and current outstanding in cash and in kind at the end of the financial year and of the names of the tenants or other persons from whom the arrear sare due with details of years for which they are due in respect of all temples;and(f)a statement of demand, collection and balance of all items of revenue income, or decrees, both arrears and current, outstanding in cash and in kind at the end of the year in respect of the institutions included in the lists published under Section 6.
