Amendment status not verified — confirm the current text below against the official source.
(1) The auditor shall— (a) disallow any payment which is in contravention of any law for the time being in force, and charge it against the person making or authorizing it; (b) charge the amount of any deficiency or loss against the person by whose default or negligence such deficiency or loss resulted; (c) charge the amount of any sum which should have been, but has not been, brought into account against the person failing to account for it; (d) in every case of disallowance and charge under this sub-section, certify in writing the amount due from the person against whom the charge is made; and (e) send a copy of such certificate to the Board and to the person concerned. (2) For the purposes of sub-section (1), any member of the Board, the Executive Council or any Committee con- stituted under this Act, including the President and the Vice- President of the Board and the Chairman of each such Com- mittee, who is present at a meeting of the Board, the Executive Council or the Committee, as the case may be, at which a motion or resolution is passed authorizing any expenditure which is subsequently disallowed under sub- section (1), or authorizing any action which results in any such expenditure, shall be deemed to be a person authorizing such expenditure if he votes in favour of such motion or resolution, and all persons so voting shall be held jointly and severally liable for such expenditure.