State Act
49
Section 49. Audit Report.
THE KARNATAKA IMPROVEMENT BOARDS ACT, 1976.
Act no. 11 of 19761976In forceKarnataka (State Act)
49. Audit Report.- (1) The auditor shall include in his report a statement of,- (a) every payment which appears to him to be contrary to law; (b) the amount of any deficiency or loss which appears to have been caused by the gross negligence or misconduct of any person; (c) the amount of any sum received which ought to have been but is not brought into account by any person, and (d) any material impropriety or irregularity which he may observe in the accounts other than those mentioned in clauses (a), (b) and (c). (2) Within three months after the completion of the audit, the auditor shall send a report on the accounts audited and examined to the Board.