Section 60 in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
60. Contents of audit report.
(1)The auditor shall specify in his report all cases of irregular, illegal or improper expenditure or of failure to report moneys or other property due to the charitable or religious institution or endowment or of loss or waste of money or other property thereof, caused by neglect or misconduct or misapplication or collusion or fraud or breach of trust or misappropriation on the part of the trustee or of any other person.(2)The auditor shall also report on such other matters relating to the accounts as may be prescribed or on which the Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, may require him to report.
