the report shall also be sent to the controlling authorities/Government or as may be specified under the law governing the local body/local fund. The report shall be, as concise as possible but shal|| contain all the relevant facts.
(2) The audit report shall be sent to the Head of the local authorities/local funds concerned either in person or by registered post with acknowledgement due.
(3) When the audit report is delivered in person, dated acknowledgement of the Head of the local authorities/local funds for the receipt of the same shall be obtained in the transit book.
19. Form and contents of the audit report.- Unless otherwise provided in these rules, the audit of accounts of the local authorities/local funds shall be conducted by the auditors in such manner as may be specified by the Director. The instructions issued by the Director from time to time with regard to the form of audit report, drafting of audit paras, compilation of audit report, Contents of the audit report, and enclosures to the audit report shall be followed unless otherwise specified in these rules or in the Act. In the cases of institutions which are bound to meet the audit charges under section 19 of the Act and rule 24 of these rules, a separate para showing the Computation of audit charges due may be incorporated in the audit report. There shall be two separate parts in the audit reports
(1) Part showing the details of clear cases of loss on receipt side in which shall be incorporated.
(i) cases in which the amount, if any, received which is required to be brought into account but has not been brought into account by any person;
(ii) in the cases of misappropriation of collections made; and
(iii) cases of any deficiency or loss of money due to short realisation/non-realisation of dues which appears to have been caused by the negligence or misconduct of any person.
(2) The part showing details of clear cases of loss on payment side in which shall be incorporated.
(i) cases of mis-utilisation of funds;
(ii) cases of payments which appears to be contrary to law;
(iii) cases of any deficiency/loss of any property, stock etc.
(iv) cases of excess payment made; and
(v) cases of avoidable expenditure
20. Procedure for charge Isurcharge proceedings.- (1) The officer authorised to issue the report on the audit of accounts of a local authorities/local funds shall while issuing the further remarks under sub-rule (3) or rule 23 of these rules forward to the Director a proposal for charge/ surcharge action in respect of the pending cases of losses pointed out in the audit report Concerned. The charge/surcharge proposal shall be in Form VIII appended to these rules.
(2) On receipt of the proposals for chargessurcharge proceedings from the officer authorised to issue the auditor report, the Director shall as early as practicable but before the completion of four month from the date of receipt of such proposals, issue, chargessurcharge notices to the officer (s)held responsible for the losses detected by the auditors.
(3) The charge/surcharge notices shall be in Form IX and IX (A) appended to these rules.
(4) The chargessurcharge notices (in duplicate) along with extracts of the relevant objections in the audit report shall be communicated to the person against whom it is made by registered post with acknowledgement due.
(5) The duplicate copy of the chargessurcharge notice shall be returned to the Director by the person receiving it, with his dated acknowledgement in proof of having received the notice.
(6) Copy of the chargessurcharge notice shall be issued to the Executive authority concerned.