law: 44. Auditors to examine accounts and report to Government.-
  The auditors shall examine the accounts and forward to the State Government a statement thereof in the prescribed form, together with a report thereon and a certificate signed by them showing-
  (a) whether the accounts have been audited in the prescribed manner;
  (b) whether, so far as can be ascertained by such audit, the accounts contain a full and true account of everything which ought to be inserted therein;
  (c) whether the books which by any rules made under this Act are directed to be kept by theAdministrator-General, have been duly and regularly kept; and
  (d) whether the assets and securities have been duly kept and invested and deposited in the manner prescribed by this Act, or by any rules made thereunder;
  or (as the case may be) that such accounts are deficient, or that the Administrator-General has failed to comply with this Act or the rules made thereunder, in such respects as may be specified in such certificate.