Section 9. Director's Report what to contain

The 15[Director] 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, waste 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 of or in the recovery of moneys due to the local authority, other than those mentioned in clauses (a), (b) and (c) above.