(2). The Audit Authority shall include in such report a statement showing, -(a)every payment, which appears to the Audit Authority to be contrary to law;(b)the account of any deficiency of loss, which appears to have been caused by gross negligence or misconduct of any person;(c)the account of any sum received which ought to have been, but has not been brought into account by any person; and(d)any other material impropriety or irregularity, which may be observed in the accounts.
