1[The Director shall include in his report a statement of- Part I- Serious Irregularities-] (a) every payment which appears to him to be contrary to law, (b) the amount of any deficiency or loss which appears to have been caused by the gross negligence or misconduct of any person 2[, irregularity in awarding contracts, decisions, causing revenue loss and financial losses caused by policy decisions], (c) the amount of any sum received which ought to have been but is not brought into account by any person, and 3[Part II-Other Irregularities-] (d) any material impropriety or irregularity which he may observe in the accounts other than those mentioned in clauses (a), (b) and (c) above.
<span style="margin-left:15px;"></span><sup>1</sup>[The Director shall include in his report a statement of-<br> <span style="margin-left:15px;"></span>Part I- Serious Irregularities-] <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) every payment which appears to him to be contrary to law,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> the amount of any deficiency or loss which appears to have been caused by the gross negligence or misconduct of any person <sup>2</sup>[, irregularity in awarding contracts, decisions, causing revenue loss and financial losses caused by policy decisions], <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>c</i>) the amount of any sum received which ought to have been but is not brought into account by any person, and <br> <span style="margin-left:15px;"></span><sup>3</sup>[Part II-Other Irregularities-]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>d</i>) any material impropriety or irregularity which he may observe in the accounts other than those mentioned in clauses (<i>a<i>), <i>(b)</i> and (<i>c</i>) above. <br></i></i>