(1)The Auditor shall, in his report clearly and categorically specify all cases of irregular, illegal or improper expenditure or failure or omission to recover moneys or other properties belonging to the temple or the endowment or any deficiency waste or loss which appears to have been caused by the gross negligence or misconduct of any person or in consequence of breach of trust, misappropriation, or misapplication of the temple funds or any other misconduct on the part of any member of the Board or any other person.(2)The report shall in addition, touch on other particulars enumerated in Appendix B.(3)The auditor shall append to his report the following statement:-(a)Statement of income and Expenditure.(b)A consolidated statement of assets and liabilities.(c)A statement of securities, bonds, debentures and shares etc.(d)A statement of demand, collection and balance of all items of revenue or income showing the arrears.
