(4)The special audit report shall contain a statement of,-(a)every payment which appears to the audit to be contrary to law ;(b)the amount of any deficiency, waste or loss which appears to have been caused by the gross negligence or misconduct of any person in the performance of duties ;(c)the amount of any sum received which ought to have been accounted for, but is not brought into account by any person ; and(d)any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due.
