The Auditor General’s Report must draw attention to any cases in which he has observed that:

1. Wilful or negligent omission to collect public money:
   An officer or employee of the Government has wilfully or negligently omitted to collect or receive any public money due to the Government.
2. Misappropriation of public funds:
   Any public money was not duly accounted for and paid into the consolidated fund or other designated public account.
3. Expenditure authorization and application:
   An appropriation was exceeded or was applied for a purpose or in a manner not authorized by law.
4. Unaccounted expenditures:
   An expenditure was not authorized, properly vouched for, or certified.
5. Deficiency through fraud or mistake:
   There has been a deficiency through fraud, default, or mistake of any person.
6. Internal control inefficiency:
   Applicable internal controls are inefficient or ineffective.
7. Public interest matters:
   In the public interest, the matter should be brought to the notice of Parliament.