Query on Control

The above Co. X entered into a contract with Co.Y for rendering of services on 11^th Dec2008. However Co X already rendered services to Co Y (i.e from Aug. 2008) on the basis of Letter of Award . As Co.  X did not obtain the prior approval from CG , before entering into a contract they went for Compounding . The ROC is unaware about the transactions done before the date of contract, is it necessary for auditor to mention above fact in his audit report.