(ii) if they do not admit of being regularised whether they can be condoned and, if so, by what authority; and
(iii) whether the amounts to which the defects or irregularities relate should, in his opinion be charged and, if so against whom.
(4) The local authority concerned shall published in its next administration report, such portions of the report under section 13, dealing with defects and irregularities falling under clause (b) of sub-section (2) together with the explanation thereof, if any, given under sub-section (1) and the final report of the auditor there on under sub-section (3).The report of defects and irregularities, the explanation thereon and the final report shall be open to inspection by the public at the office of the local authority for a period of one month from the date of their receipt.
(5) Nothing in this section or in section 13 shall preclude the auditor, at any time, from bringing to the notice of the Government or of any officer of Government for such action as may be necessary, any information which appears to the auditor to support a presumption of criminal misappropriation or fraud or which, in his opinion, deserves special attention or immediate investigation.
16. Auditor to surcharge illegal payments and loss caused by negligence or misconduct.- (1) The auditor may disallow any item which appears to him to be contrary to law and surcharge the same against the person making or person or body of persons authorising the making of the illegal payment and may charge against any person responsible therefore, the amount of any deficiency or loss caused by the negligence or misconduct of that person or any sum received which ought to have been, but has not been brought into account by that person and shall, in every such case, certify the amount due from such person.
(2) The auditor shall state, in writing, the reasons for his decision in respect of every disallowance, surcharge or charge and shall communicate the same by registered post to the person against whom it is made together with an extract of the relevant objection in the audit report.
(3) Any person aggrieved by disallowance, surcharge or charge made may, within one month after he has received or been served with the decision of the auditor, apply to the District Court, to set aside such disallowance, surcharge or charge and the court, after taking such evidence as is necessary, may confirm, modify or remit such disallowance, surcharge or charge.
(4) Every sum certified to be due from any person by the auditor under this Act shall be paid by such person to the Executive authority within one month after the intimation to him of the decision of the Director unless, within that time, such person has filed an application before the District Court against the decision under sub-section (3) and such amount, if not so paid, or such amount as the District Court shall declare to be due, shall be recoverable under the provisions of the Kerala Revenue Recovery Act, 1968 (15 of 1968) for the time being in force, as if it were an arrear of public revenue due on land.
17. Powers and duties of the Director- (1) The Director shall exercise general supervision and control over the discharge by the auditors of their duties under this Act. He may condone a payment made from a local fund, which appears to him to be contrary to law, if
(i) in his opinion there was no negligence or misconduct on the part of the person making or authorising such payment, and
(ii) such payment does not exceed rupees one hundred in each case.
18. Delegation of powers and functions.- The Director may, delegate all or any of the powers to be exercised or functions to be performed by him under this Act to any officer of the Local Fund Audit Department and may in like manner withdraw such powers or functions so delegated.