The Puducherry Hindu Religious Institutions Act, 1972Union territory Act of Puducherry · Act 9 of 1972
(1) The auditor shall specify in his report all cases of irregular; illegal or improper expenditure or of failure to recover moneys due or other property belonging to the institution or of loss or waste of money or other property caused by the neglect or misconduct or misapplication or collusion or fraudulent transaction or breach of trust on the part of any trustee or any other person.
(2) The auditor shall also report on such other matters relating to the accounts as may be prescribed.
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