27. 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 persons making or authorising it;(b) charge the amount of any deficiency or loss against the persons by whose default or negligence such deficiency or loss resulted;(c) charge any sum which could 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 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 within 14 days from the date on which the report referred to in sub-section (1) of section 26 is submitted to the Board.