The Meghalaya Local Fund (Audit) Act, 2021 (Act No. 5 of 2021)
Section 14. Contents of Audit Report.
The Auditor shall include in the Audit 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 negligence or misconduct of any person;
(c) the cases of misappropriation or mis-utilisation of the Local Fund;
(d) the amount, if any, received which is required to be brought into account but has not been brought into account by any person; and
(e) any other material impropriety or irregularity which he observes in the accounts.
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