(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 account.
