After the auditor has completed the audit of the school, he should prepare a report detailing the following matters and send one copy each to the management committee, district education office and the directorate:-
(a) whether inquiries and bailiffs have been answered as soon as possible,
(b) Whether the submitted income and expenditure accounts have been properly accounted for,
(c) Income and expenditure are not kept according to the law,
(d) Whether the school's balance sheet has been corrected so that the income and expenditure accounts are shown in reality (e) No teacher or employee has acted contrary to the law or acted unaccountably,
(f) Whether the business of the school is satisfactory,
(g) Any other matter deemed appropriate and necessary by the auditor.