(1) Part I of the Director's report shall comprise 9/18 paragraphs dealing with the following subjects:-
(i) an introduction mentioning the date of the last audit, the date of current audit, time taken in current audit, the period covered by current audit, the names of the Chairman and Officers of the local authority, and the name of the auditor ;
(ii) a review of the previous audit reports -- both Parts I and II with special notice of the important objections which have not been disposed of ( objections of a minor nature shall be detailed in an appendix and enclosed with the report);
(iii) serious breaches of accounts rules;
(iv) payments contrary to law, including double payments and over-payments;
(v) deficiency or loss of money or other property due to negligence or misconduct;
(vi) failure to bring money into account;
(vii) any other cases of material impropriety or irregularity, such as abnormal delay in making payments or in realising taxes etc;
(viii) defects in procedure which are calculated to lead to fraud;
(ix) observations upon the financial position of the local authority;
(x) a certificate regarding the proper utilization of Government grants;
(xi) a certificate as to the correctness of the annual accounts;
(xii) concluding remarks giving a resume of the important matters dealt with in the report and the auditor's opinion on the state of the accounts as a whole.
(2) The following documents shall be appended to Part I :-
(a) statement of floating assets and liabilities;
(b) separate certificate regarding Government grants for special purposes;
(c) certificate regarding the check of financial statements of Government grants for education;
(d) memo on the check of annual establishment return of employees who 10/18 have been allowed to contribute for pension under article 145, Rajasthan Service Rules or are under the pension scheme;
(e) a detailed statement of pension contribution credited into the treasury with a certificate to the effect that the contribution was correctly paid;
(f) un-rectified objections of previous audits;
(g) lists of registers examined; and
(h) surcharge statement.