The Auditor shall include in the Audit Report a statement of-
(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 negligence or misconduct of any person;
(c) the cases of misappropriation or mis-utilisation of the Local Fund;
(d) the amount, if any, received which is required to be brought into account but has not been brought into account by any person; and
(e) any other material impropriety or irregularity which he observes in the accounts.
(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 negligence or misconduct of any person;
(c) the cases of misappropriation or mis-utilisation of the Local Fund;
(d) the amount, if any, received which is required to be brought into account but has not been brought into account by any person; and
(e) any other material impropriety or irregularity which he observes in the accounts.
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More sections of this act
Section 1 · Short title,extent and commencementSection 2 · DefinitionsSection 3 · Appointment of DirectorSection 4 · Audit of AccountsSection 5 · Power of audit of accounts of certain authorities, bodies, institutions or funds not included in the Schedule.Section 6 · Audit of accounts of stock/ stores and verification of cash balance.Section 7 · Manner in which Audit is to be conducted.Section 8 · Auditor to be deemed to be public servant.India Code, Government of India. Text fetched 12 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.