(i)The report of the auditor shall, among other matters, specify all items of expenditure which in his opinion are illegal, irregular or improper, all cases of failure to recover money or property due to the gurdwara, all instances of loss or wasteful expenditure of money or property due to negligence or misconduct and all instances in which any money or property has been devoted to any purpose not authorised by this Act.] [Sub-section (2) renumbered as clause (i) of sub-section (2) and clause (ii) added by Punjab Act, 53 of 1993, Section 24(b).]