Section 94(2) in Arunachal Pradesh Municipal Act, 2007
(2)The Auditor shall include in such report a statement showing.(a)every payment which appears to the Auditor to be contrary to law,(b)the account of any deficiency or loss, which appears to have been caused by gross negligence or misconduct of any person,(c)the account of any sum received which ought to have been, but has not been, brought into account by any person, and(d)any other material impropriety or irregularity in the accounts.
