As soon, as practicable after the completion of the audit, but not later than three months thereafter, the auditor shail send to the local authority concerned a report on the accounts audited and examined by him and the copies of the report shall also be sent to such officers and such bodies as the Government may direct or as may be specified under the law governing that local authority.
14. Contents of audit report -—The auditor shall include in the audit report a statement of—
(a) every payment which appears to him to be contrary to law;
fb) 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 misutilisation of the local fund;
(d) the amount, if any, received which is required to be brouglit into account but has not been brought into account by any person; and fe) any other material impropriety or irregularity which he has observed in the accounts.
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