Section 73 in Madras Hindu Religious and Charitable Endowments Act, 1951
73. Contents of Audit Report.
(1)The auditor shall specify in his report all cases of irregular, illegal or improper expenditure, or of failure to recover moneys or other property due to the religious institution, or of loss or waste of money or other property thereof, caused by neglect or misconduct.(2)The auditor shall also report on such other matter relating to the account as may be prescribed, or on which the Commissioner or the Area Committee concerned as the case may be, may require him to report.
