147. The said auditor shall-(a) report to the Kartripakkha any material impropriety or irregularity which he may observe in the expenditure, or in the recovery of moneys due to the Kartripakkha, or in the accounts, and report the same to the Government,(b) furnish to the Kartripakkha such information as they may from time to time require concerning the progress of his audit, and (c) within fourteen days after the completion of his audit, forward his report upon the accounts to the Chairman.