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 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.(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.