Section 190(2) in The West Bengal Panchayat Act, 1973
(2)The auditor shall append to his report a statement showing -(a)the grants-in-aid received by the Gram Panchayat, the Panchayat Samiti or the Zilla Parished and the expenditure incurred therefrom;(b)any material impropriety or irregularity which he may observe in the expenditure or in the recovery of the monies due to the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad or in the accounts of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad fund;(c)any loss or wastage of money or other property owned by or vested in the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad.
