Section 90
. (1) Within two months from the date on which an audit under this Act is completed , the auditor shall prepare a report and send a copy of the report to the Sabhnpari , the !\clhakshya , . IS the case may be, of the Grum Pnnchayat or the Zilla Panchayat and to the State Government .
90 . (1) Within two months from the date on which an audit under this Act is completed , the auditor shall prepare a report and send a copy of the report to the Sabhnpari , the !\clhakshya , . IS the case may be, of the Grum Pnnchayat or the Zilla Panchayat and to the State Government .
(2) The auditor shnll append 10 his report a statement showing-
(a) the grants-in-aid recei ved by the Gram Punchayars or the Zilla Pamchayat and the expenditure . incurred therefrom;
(b) any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money clue to the Gram Panchayats or the Zilla Panchaynt or in the account of the Gram Panchayats , or the Zilla Pnnchayat Fund;
(c) )IIlY loss or wastage of money or other property owned by or vested in the Gram Panchuyat or the Zilla Panchayar.