Reporis and information to be furnished by auditor to the Board.

(1) The said auditor shall—

1. (a) report to the Board and to the Government any material impropriety or irregularity which he may observe in the expenditure, or in the recovery of moneys due to the Board, or in the accounts;
2. (b) furnish to the Board such information as it may from time to time require concerning the progress of his audit;
3. (c) report to the Chairman any loss or waste of money or other property owned by or vested in the Board caused by neglect or mus- conduct, with the names of persons directly or indirectly 1esponsible for such loss or waste; and
4. (d) submit to the Chairman a final statement of the audit and a duplicate copy thereof to the Government within a period of three months from the end of the financial year, or within such other period as the Government may allow in that behalf.

1. (2) (a) The said auditor may disallow every item contrary to law and surcharge the same on the person making or authorizing*the making of the illegal payment ; and may charge against any person responsible therefor, the amount of any deficiency or loss incurred by the negligence or misconduct of that person or of any sum which ought to have been but is not brought into account by that person and shall, in every such case, certify the amount due from such person. Explanation.—It shall not be open to any person whose negligence or misconduct has caused or contributed to any such deficiency or loss, to contend that notwithstanding his negligence or misconduct, the deficiency or loss would not have occurred but for the negligence or misconduct of some other person.
   • (b) The said auditor shall state in writing the reasons for his decision in respect of every disallowance, surcharge or charge and furnish a copy thereof by registered post to the person against whom it is made.
   • (c) If the person to whom a copy of the decision 1s so furnished refuses to receive 1t, he shall nevertheless be deemed to have been duly . furnished with the copy, within the meaning of clause (b) ; and the period of fourteen days fixed in sub-sections (3) and (1) shall be calcu- lated from the date of such refusal.
2. (3) Any person aggrieved by a disallowance, surcharge or charge made under sub-section (2) may, within fourteen days after he has been furnished with a copy of the decision of the auditor, either (a) apply to the Dustrict Court exercising jurisdiction in the city, to set aside such disallowance, surcharge, or charge in which case the Court may after taking such evidence as it thinks necessary, confirm, modify i or remit such disallowance, surcharge or charge, with such orders as to costs as it may think proper in the circumstances ; or (b) in lieu of such application, appeal to the Government who shall pass such orders as they think fit.
3. (4) Every sum certified to be due from any person by the auditor i under this Act shall be paid by such person to the Board within four- H teen days after he has been furnished with a copy of the decision of the | auditor unless within that time such person has applied to the Court j or appealed to the Government against the decision under sub-section i (3); and such sum if not so paid, or such sum as the Court or the 1 Government shall declare to be due, shall be recoverable on an appli- | cation made by the Board to the Court in the same way as an amount decreed by it.
4. (5) Notwithstanding anything contained in this section, the Gov- ernment may at any time direct that the recovery of the whole or any | part of the amount certified to be due from any person by the auditor | under this Act shall be waived if mm their opinion such a course is neces- sary, considering all the circumstances of the case. |
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