Auditors to examine accounts and report to Government
45. The auditors shall examine the accounts and forward to the 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,
(aa) 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,
(b) whether the books which by any rules made under this Act are directed to be kept by the Administrator General, have been duly and regularly kept, and
(c) 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.