Amendment status not verified — confirm the current text below against the official source.
Contents of audll report-( 1) The Audttor shall specify m hts report all cases of Irregular, tllcgal or Improper expenditure or of fa1.lure to recover moneys or other property due to the Devaswom or of loss or waste of money or other property thereof, caused by neglect or mtsconduct (2) The auditor shall also report on such other matters relatmg to the accounts as may be prescnbed or on matters on whtch the CommtSSJoner rs entitled to requrre the report 26 Rectzfzcatzon of defects dz~closed zn audzt and order of surcharge agaznst Commzttee. etc -( 1) The CommtssJOner shall sent a copy of every audit report to the Commtttce and 1t shall be the duty of the Committee to recttfy any defects or 1rregulanttes pomtrd out by the audllor and report the same to the Conumss10ner y- ... ~ · - 43 (2) If, on a constderattOn of the report of the audttor along wtth the report, tf any, of the Commtttee, the Conuniss10ner ts sattsfied that the ·commtttee or any officer or other employee of the Devaswom was gutlty of mtsappropnatlOn or deliberate frtner of fund of Devaswom or of gross neglect resultmg loss to the Devaswom, the Commtsstoner may, after g1vmg nottce to • the Commtttee or such officer or other employee to show cause why an order of -surcharge should not be passed agamst tt or htm and after constdenng tts or hts explanatiOn, tf any, by order, ccrttfy the amount so lost and drrect the Commtttee or such officer or other employee to pay, wtthm a spectfied tame, such amount personally and not from the funds of the Devaswom -I, Provtded that tf Ill respect of any expendtturc or dealmg wtth the property of the Devaswom, the Commtttee or such officer or other employee had obtamed the dtrectiOns of the CommissiOner or the Government had acted m accordance w1th the such dtrecttons, the Committee or such persons shall not be held respons1ble. (3) The CommissiOner shall forward a copy of the order under sub-section (2) wtth the reasons for the same by regJstered post to the .. , Commltt~e or the officer or other employee concerned (4) The Corrumttee or officer or other employee aggneved by an order of - -....- the Commtsstoner under sub-sect1on (2), may, wtthm 30 days of the recetpt of that order, apply to the Court to mod1fy or set as1dc the order, and the court, after takmg necessary evtdence the court may C<?nfirm modtfy or remtt the surcharge (5) An order of surcharge under thts sectiOn agamst the Comnnttee shall not bar a su1t for accounts agamst tt except m respect of the matters finally dealt wtth by such order (6) Any amount recoverable from the Commtttce or any officer or other employee by Wf4Y of surcharge may, on requtsttlon made by the Comrmsstoncr, be recovered under the provisions of the Kerala Revenue Recovery Act, 1968, as tf, tt were an arrear of pubhc revenue due on land 44 CHAPTER V GENERAL CONDillONS