Section 76(4) in The Goa Co-operative Societies Act, 2001
(4)The special audit report shall contain a statement of:-(a)every payment which appears to the auditor 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 his duties;(c)the amount received which ought to have been accounted for but is not brought into account; and(d)any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due.
