- The audit report shall contain a statement of-(a)every payment which appears to him 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 of any sum received which ought to have been accounted but is not brought into account by any person; and(d)any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due.
