(1) The Auditor General shall examine the propriety in relation to the following matters:- (a) In the opinion of the Auditor General, the expenditure has been spent in an unreasonable manner or in such a way as to destroy movable and immovable national funds, even though it has been spent according to the allocation. In relation to such expenses and disbursements, if seen, and (b) grants of movable and immovable national wealth or assignment of revenue or leases, licenses, rights and any other form of leases, licenses, rights and any other form of concession of revenue or movable immovable national wealth in connection with the provision of facilities for mining, forest, water power etc. Regarding withdrawals.
(2) In the case of audit work related to income and expenditure, the auditor general may not include in his report even the general items that are irrelevant and other items that are not considered significant from the point of view of propriety.