(2)When the matter has been fully investigated a further and complete report should be submitted of the nature and extent of the loss, showing the errors or neglect of rules by which such loss was rendered possible and the prospects of effecting a recovery. The report should also offer suggestions as to the amendment of the rules and note any suspicion of dishonesty, stating how far it may have been substantiated, and describing the action taken or proposed to be taken in regard to the official implicated. The report should be submitted through the High Court and the Accountant-General, who will forward it to the State Government with as little delay as possible. The submission of such report does not debar the District Judge from taking any other action which may be deemed necessary.