Section 26(4) in The Tamil Nadu Bhoodan Yagna Rules, 1959
(4)The auditor shall report, among other points arising in audit-(i)whether the accounts and registers required to be main tamed are kept properly;(ii)whether the contributions and other receipts due to the State Board have been realized at the proper time and whether due steps have been taken to recover the sums overdue and, if not, in which cases such action has not been taken;(iii)whether all collections have been brought to account promptly;(iv)whether any contribution has been remitted or reduced and if so, under proper authority;(v)whether the expenditure incurred is in accordance with the sanctioned budget and if there are deviations from such budget, what the deviations are;(vi)whether every item of expenditure has been sanctioned by the competent authority and is supported by a proper voucher;(vii)whether there is any item of expenditure which, in the opinion of the auditor is prima facie extravagant; and(viii)whether the moneys not required for immediate expenditure have' all been deposited in banks and surplus funds have been invested.
