1[The Director shall include in his report a statement of-
Part I- Serious Irregularities-]
(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 caused by the gross negligence or misconduct of any person 2[, irregularity in awarding contracts, decisions, causing revenue loss and financial losses caused by policy decisions],
(c) the amount of any sum received which ought to have been but is not brought into account by any person, and
3[Part II-Other Irregularities-]
(d) any material impropriety or irregularity which he may observe in the accounts other than those mentioned in clauses (a), (b) and (c) above.
Part I- Serious Irregularities-]
(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 caused by the gross negligence or misconduct of any person 2[, irregularity in awarding contracts, decisions, causing revenue loss and financial losses caused by policy decisions],
(c) the amount of any sum received which ought to have been but is not brought into account by any person, and
3[Part II-Other Irregularities-]
(d) any material impropriety or irregularity which he may observe in the accounts other than those mentioned in clauses (a), (b) and (c) above.
Source footnotes
1 These words were substituted for the words, "The Chief Auditor shall include in his report a statement of" by Mah. 8 of 2011, s. 9(a).2 These words were inserted by Mah. 8 of 2011, s. 9(b).
3 These words and letters were inserted by Mah. 8 of 2011, s. 9(c).
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More sections of this act
Section 1 · Short title.Section 2 · Extent.Section 3 · Definitions.Section 4 · Liability of local authorities to submit their accounts for audit.Section 5 · Accounts to be submitted for audit at such period or periods as may be required.Section 6 · Power of auditor to require production of documents and attendance of persons concerned, etc.Section 7 · Penalty for disobeying requisition under section 6.Section 8 · Audit report to be sent to certain officers and bodies as state Government may direct.India Code, Government of India. Text fetched 21 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.