Rule 24. Audit

The auditor or auditors appointed in accordance with these rules shall be given access to all the books of the trade union and the auditor shall verify the annual return with the accounts and vouchers relating thereto and shall thereafter sign the auditors declaration appended to Form-VI indicating separately on that Form under his signature or their signatures, a statement showing in what respect he or they find the return to be incorrect. The particulars given in this statement shall indicate the,-(a) every payment which appears to be unauthorized by the rules of the trade union or contrary to the provisions of the Act;

(b) amount of any deficit or loss which appear to have been incurred by the negligence or misconduct of any person; and

(c) amount of any sum which ought to have been, but is not brought to account by any person.