Section 63(4) in Bihar Hindu Religious Trusts Act, 1950
(4)The report of the auditor shall include a statement of-(a)any payment which appears to him to be contrary to law or to the provisions of the budget;(b)the amount of any deficiency or loss which appears to have been incurred by the negligence or misconduct of the trustee; and(c)the amount of any sum which ought to have been, but is not brought into account by the trustee.
