The audit memorandum shall also contain schedules with full particulars of which of the following?

All transactions which appear to be contrary to the provisions of the Act, the rules or the bye-laws of the society

All sums which ought to have been but have not been brought into account by the society

Any material impropriety or irregularity in the expenditure or in the realization of moneys due to the society

Any money or property belonging to the society which appears to the auditor to be bad or doubtful debt