26. (1) The auditor shall-
(a) disallow any payment which has been made in contravention of any law for the time being in force, and charge it against the persons making or authorising such payment;
(b) charge the amount of any deficiency or loss against the person 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.
(2) The auditor shall, 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 send a copy of such certificate to the Board and to the person concerned within fourteen days from the date on which the report referred to in sub-section (1) of section 25 is submitted to the Board.
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs