Section 9(1) in The Orissa Local Fund Audit Act, 1948
(1)The Auditor 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 incurred by the negligence or misconduct of any person; and(c)the amount of any sum which ought to have been but is not brought into account by any person.
