Amendment status not verified — confirm the current text below against the official source.
When an auditor has comp'eted the audit ofthe accounts of'any =... . local authority he shall prepare a report on them and shall furnish. one copy of the report. to 'the Iocar authority and another copy to tbe·'Exa? miner of. Local Fund Accounts. 10 .. Power of Examiner of Local Fund Accounts to Surcharge or Charge Illegal PaymentorLoss incurred by Negligence :- (1) The auditor shall include in his report ( hereinafter called the audit.report } · a statemen? of,'"- . - · (a) every payment. which .appears to him to be contrary to law : the amount of, or the equivalent in money of, any deficiency or lass which appears to have been .incurred by the negligence or .misconduct of any perspn accounting ; the amount of· any . sum or the equivalent in .money of any article which ought to have .been, .but. is not brought into account by any such person ; and (d) the name of the person making 'or authorising the illegal , payment or accountable for the deficiency, loss, or omission, as the case may be. · (2) After considering such'report.the Examiner Local Fund Accounts ·may,- (a) order that any ..payment referred to. in .clause (a) of sub-sec- tion (1) .shall be allowed or that no further action shall -be taken as regards a?y .amount referred. to in. elause {b) of (c). . . .9! tb.e said sub?.section; o? · (b) 4 serve a notice on the person named in the report.or any other person whom the Examiner of Local Fund Accounts considers to have made or authorised the illegal payment. or -to be accoun- table for the deficiency, loss OJ' omission, requiring him to show cause within one month why the payment · or amount refer- red to in the report or any similar payment or amount omitted therefrom should not be surcharged on or charged· against him. (3) After considering the cause ( if any) shown by the person notified, the Examiner of Local Fund Accounts may surcharge any such payment on, 9r charge any such amount against him and shall in every such case certify the amount due from such person. (4) Publication of the certificate and the audit report,- The certificate shall be according to the forms set forth in the schedule hereto annexed or to the like effect and a copy thereof together with a copy of the audit report shall be published in the prescribed manner.