Section XVI. If upon any such reference and examination the Auditor or Auditors shall see reason to believe that

XVI. If upon any such reference and examination the Auditor or Auditors shall see reason to believe that the said Schedules do not contain a true and correct account of the matters therein, or which ought to be therein contained, he or they shall report accordingly to the Governor General of India in Council specifying the substance of the objections thereto.