Section 21 in Bengal Trade Union Regulations, 1927
21.
The auditor or auditors appointed in accordance with the regulations shall be given access to all the books of the trade union and shall verify the annual return with the accounts and vouchers relating thereto and shall thereafter sign the auditor's declaration appended to Form H, indicating separately on that form under his signature or their signatures a statement showing in what respect he or they find the return to be incorrect, unvouched or not in accordance with the Act. The particulars given in this statement shall indicate-(a)every payment which appears to be unauthorised by the rules of the trade union, or contrary to the provisions of the Act,(b)the amount of any deficiency or loss which appears to have been incurred by the negligence or misconduct of any person,(c)the amount of any sum which ought to have been but is not brought to account by any person.
