Section 13(1) in The M.P. Public Trusts Rules, 1962
(1)The report of an auditor relating to accounts audited under sub-section (2) of Section 16 shall, in addition to the requirements of sub-section (2) of Section 17, contain the following particulars,-(a)whether accounts are maintained regularly and in accordance with the provisions of the Act and the rules;(b)whether receipts and disbursement are properly and correctly shown in the accounts;(c)whether the cash balance and vouchers in the custody of the manager or working trustee on the date of the audit were in agreement with accounts;(d)whether all books, deeds, accounts, vouchers or other documents or records required by the auditor were produced before him;(e)whether an inventory', certified by the trustee, of the movables of the public trust has been maintained;(f)whether the manager or working trustee or any other person required by the auditor to appear before him did so and whether such person has furnished the necessary information required by him;(g)whether any property or funds of the trust were applied for any object or purpose other than the object or purpose of the trust;(h)the amounts of outstandings for more than one year and the amounts written off, if any;(i)whether tenders were invited for repairs or construction involving expenditure exceeding Rs. 5,000;(j)whether any money of the public trust has been invested contrary' to the provisions of Section 13;(k)alienations, if any, of the immovable property contrary to the provisions of Section 14 which have come to the notice of the auditor;(l)any special matter which the auditor may think fit or necessary' to bring to the notice of the Registrar.
