Frauds, losses, etc

If at any time it appears to the Auditor General that any fraud, or serious loss, or serious irregularity has Occurred in the receipt, custody or expenditure of public moneys or in the receipt, custody, issue, sale, transfer or deli very of any stamps, securities, stores or other Government property of any kind whatsoever, or in the accounting for the same, he shall immediately bring the matter to the notice of the Minister.