Section 19(3) in Maharashtra Public Trust Rules, 1951
(3)[ The auditor shall, having regard to the provisions of the instrument of the trust by which the trust is governed, include also in his report the following particulars namely:(a)whether the maximum and minimum number of the trustees is maintained;(b)whether the meetings are held regularly as provided in such instrument;(c)whether the minute book of the proceedings of the meeting is maintained;(d)whether any of the trustees has any interest in the investment of the trust;(e)whether any of the trustees is a debtor or creditor of the trust;(f)whether the irregularities pointed out by the auditors in the accounts of the previous year have been duly complied with by the trustees during the period of audit.]
