Section 9 in The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973
9. Contents of audit reports.
- The Director shall include in his report a statement of: -(a)Every payment, which appears to him to be contrary to Law.(b)The amount of any deficiency of loss which appears to have been caused by the gross negligence or misconduct of any person;(c)The amount of any sum which ought to have been but is not brought in to account by any person; and(d)Any other material impropriety or irregularity, fraud or misappropriation which he may observe in the accounts other than those mentioned in clauses (a), (b) and (c) above.
