Section 14 in The Kerala Local Fund Audit Act, 1994
14. Contents of audit report.
- The auditor shall include in the audit report a statement of-(a)every payment which appears to him to be contrary to law;(b)the amount of any deficiency or loss which appears to have been caused by the negligence or misconduct of any person;(c)the cases of misappropriation or mis-utilisation of the local fund;(d)the amount, if any, received which is required to be brought into account but has not been brought into account by any person; and(e)any other material impropriety or irregularity which he has observed in the accounts.
