Section 9 in The M.P. Sthaniya Nidhi Sampariksha Adhiniyam, 1973
9. Contents of audit reports.
- The Director shall include in his report a statement of-(a)every payment which appears to him to be contrary to law;(b)the amount of any deficiency or loss which appears to have been caused by the gross negligence or misconduct of any person;(c)the amount of any sum which ought to have been but is not brought into account by any person; and(d)any other material impropriety or irregularity, fraud or misappropriation which he may observe in the accounts other than those mentioned in clauses (a), (b) and (c) above.
