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 beencaused by the gross negligence or misconduct of any person;

(c) the amount of any sum received which ought to have been but is notbrought into account by any person, and

(d) any material impropriety or irregularity which he may observe in theaccounts other than those mentioned in clauses (a), (b) and (c).