Amendment status not verified — confirm the current text below against the official source.
Procedure to be followed after getting the report af the Director under sections. 13.—(1} On receipt of areport under section 13, the Executive authority concerned shali either remedy the delects or irregularities which May have been pointed out in the report and send to the Director within two months.of the receipt of the report or within such period as may be speci- fied under the law governing the local authority, intimation of his having done so, or shall. within the said period, supply to the Director any further explanation as he may wish to make in regard to the defects or irregularities. {2} On receipt of such intimation or explanation, the auditor may, in respect of all or any of the matters discussed in his report— (a}. accept the intimation or explanation and drop the objection; or (b) hold that the defects or irregularities pointed out in the report or any of them have not been removed or remedied. (3) (a) The auditor shall send a report of his decision to the Executive authority concerned within two months from the date of receipt by him of the intimation or explanation referred in sub-section (1) or if no suck intimation or explanation is received, on the expiry of the period of two months mentioned in that sub-section. (b) If the auditor holds that any defects or irregularities have not been removed or remedied he shall state in the report,— (i) whether, in his opinion, the defects or irregularities can be regularised and, if so, by what method; — (ii} if they do not admit of being reguiarised, whether they can be condoned and, if so, by what authority; and (ij) whether the amounts to which the defects or irregularities relate should, in his opinion, be charged and, if so, against whom, (4) The local authority concerned shall publish in its next admini- stration report, such portions of the report under section 13, dealing with defects and irregularities falling under clause {b) of sub-section (2) together with the explanation thereof, if any, given under sub-section (1) and the final report of the auditor thereon under sub-section (3). The report of defects and irregularities, the explanation thereon and the final report shall be open te inspection by the public at the office of the local authority for a period of ome month from the date of their receipt. 4/1003/96/Mc, 8 (5) Nothing in this section or in section 13 shall preclude the auditor, at any time, from bringing to the notice of the Government or of any officer of Government for such action as may be necessary, any information which appears to the auditor to support a presumption of criminal misappropria- tion or fraud or which, in his opinion, deserves specia! attention or immediate investigation. 16, Auditor to surcharge ulegal payments and.loss caused by negligence or mis- cotduct—(1) The auditor may disallow any item which appears to him to be contrary to law and surcharge the same against the person making or person or body of persons authorising the making of the illegal payment and may charge against any person responsible therefor, the amount of atiy deficiency or loss caused by the negligence or misconduct of that person or any sum received which ought to have been, but has not been breught into account by that person and shall, in every such case, certify the amount due from such person. (2) The auditor shall state, in writing, the reasons for his decision in respect of every disallowance, surcharge or charge and shall communi- cate the same by registered post to the person against whom it is made together with an extract of the relevant objection in the audit report, | (3) Any person aggrieved by disallowance, surcharge or charge made may, within one menth after he has received or been served with the decision of the auditor, apply toe the District Gourt, to set aside such dis- allowance, surcharge or charge and the court, after taking such evidence as is necessary, may confirm, modify or remit such disallowance, surcharge. or charge. (4) Every sum certified to be due from any person by the auditor under this Act shall be paid by such person to the Executive authority within one month after the intimation to him of the decision of the Director unless, within that time, such person has filed an application before the District Court against the deciston under sub-section (3) and such amount, if not so paid, or such amount as the District Court shall declare to be due, shall be recoverable under the provisions of the Kerala Revenue Recovery Act, 1968 (15 of 1968) for the time being in force, aa if it were an arrear of public revenue due on land.