Section 102 in The Goa Agricultural Produce Marketing (Development and Regulation) Rules, 2010
102. Auditor to report material impropriety or irregularities, loss, waste or misapplication of funds.
(1)The Auditor shall report to the Marketing Board and the State Marketing Officer any material as regards impropriety or irregularity which he may observe in the expenditure or in recovery of money due to the Marketing Board or in the accounts of the Marketing Board.(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.
