(2)The Auditor shall include in his report a statement showing-(a)every payment which appears to him to be contrary to law,(b)account of any deficiency [or defalcation] [inserted by the West Bengal Act XLV of 1994, w.e.f. 10 10.1994.] or loss which appears to have been caused by the gross negligence or misconduct of any person,(c)the account of any sum received, which ought to have been. but have not been, brought into any account by any person,(d)any other material impropriety or irregularity which may be observed in the accounts.
