Section 19(1) in Maharashtra Public Trust Rules, 1951
(1)The report of an auditor relating to accounts audited under subsection (2) of section 33, shall [* * *] [Deleted by Notification No. 13337/P, dated 2nd June 1972.] 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 disbursements, are properly and correctly shown in the accounts;(c)whether the cash balance and vouchers in the custody of the manager or trustee on the date of the audit were in agreement with the accounts;(d)whether all books, deeds, accounts, vouchers or other documents or records required by the auditor were produced before him;(e)[ whether a register of move able or immovable properties is properly maintained, the changes therein are communicated from time to time to the regional office, and the defects and inaccuracies mentioned in the previous audit report have been duly complied with;] [Substituted by Notification No. 13337/P, dated 2nd June 1972.](f)whether the manager or trustee or any other person required by the auditor to appear before him did so and 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 the outstanding 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 35;(k)alienation's, if any, of the immovable property contrary to the provisions of section 36 which have come to the notice of the auditor;(l)any special matter the auditor may think fit or necessary to bring to the notice of the Deputy or Assistant Charity Commissioner;(m)[ all cases of irregular, illegal or improper expenditure or failure or omission to recover moneys or other property belonging to the public trust or of loss, or waste of money or other property thereof, and whether such expenditure, failure, omission, loss or waste was caused in consequence of breach of trust or misapplication or any other misconduct on the part of the trustee or any other person while in the management of the trust; [Added by Notification No. 13337/P, dated 2nd June 1972.](n)whether the budget has been filed in the form provided by rule 16A.]
