The Telangana State Audit Act, 1989.State Act of Telangana · Act 9 of 1989
The audit report shall contain a statement of—
(a) every payment which appears to him to be contrary to law;
(b) the amount of any deficiency, waste or loss which appears to have been caused by the gross negligence or misconduct of any person in the performance of his duties;
(c) the amount of any sum received which ought to have been accounted but is not brought into account by any person; and
(d) any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due.