The Rajasthan Local Fund Audit Rules, 1955State Rules of Rajasthan · 1954
(a) The report shall be in two parts (I) containing important irregularities and Part (II) containing minor defects and technical irregularities.
(b) The details of the vouchers or other documents which have a bearing on the remarks in the audit report shall be given in an appendix or appendices to the report together with reference to the paragraph or paragraphs of the audit report.