Section 102(2) in The Goa Agricultural Produce Marketing (Development and Regulation) Rules, 2010
(2)The Auditor shall report to the Marketing Board and the State Marketing Officer any loss, waste or misapplication of funds or other property owned by or vested in the Marketing Board, if such loss, waste or misapplication is a direct consequence of neglect or misconduct, with the name of any person directly or indirectly responsible for such loss, waste or misapplication.
