Section 9 in The Maharashtra Local Fund Audit Act, 1930
9. Audit report what to contain.
The Director shall include in his report a statement of—(Part I) - Serious Irregularities(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 gross negligence or misconduct of any person, irregularity in awarding contracts, decisions, causing revenue loss and financial losses caused by policy decisions,(c)the amount of any sum received which ought to have been but is not brought into account by any person, and(Part II) — Other Irregularities—(d)any material impropriety or irregularity which he may observe in the accounts other than those mentioned in clauses (a), (b) and (c) above.
