The Hindu Religious Institutions and Charitable Endowments Act, 1997State Act of Karnataka · Act 33 of 2001
(1) The auditor shall in his report specify all cases of irregular, illegal or improper expenditure or failure or omission to recover moneys or other property belonging to the notified institution or of loss or waste of money or other property thereof and state whether such expenditure, failure, omission, loss or waste was caused in consequence of a breach of trust or misappropriation or any other misconduct on the part of the Chairman, Manager or the Executive Officer, as the case may be.
(2) The auditor shall also report on such other matter relating to the accounts as may be prescribed or on which the Deputy Commissioner or Assistant Commissioner, as the case may be, require him to report.
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