(1)As soon as practicable after the completion of the audit, but not later than three months thereafter, the Auditor shall prepare the report on the accounts audited and examined, and shall send such report to the Chairman and a copy thereof to the Director of Local Bodies [and the State Government] [Substituted by section 2 of the W.B. Municipal (Amendment) Act, 2011. (West Bengal Act VI of 2011) wef 30.8.2011, for the words 'or such other officers as the State Government may direct'.].(2)The Auditor shall include in his report a statement showing-(a)every payment which appears to him to be contrary to law,(b)account of any deficiency [or defalcation] [inserted by the West Bengal Act XLV of 1994, w.e.f. 10 10.1994.] or loss which appears to have been caused by the gross negligence or misconduct of any person,(c)the account of any sum received, which ought to have been. but have not been, brought into any account by any person,(d)any other material impropriety or irregularity which may be observed in the accounts.
