20. Procedure for charge /surcharge proceedings

  1. The officer authorised to issue the report on the audit of accounts of a local authorities/local funds shall while issuing the further remarks under sub-rule (3) or rule 23 of these rules forward to the Director a proposal for charge/surcharge action in respect of the pending cases of losses pointed out in the audit report concerned. The charge/surcharge proposal shall be in Form VIII appended to these rules.
  2. On receipt of the proposals for charge/surcharge proceedings from the officer authorised to issue the auditor report, the Director shall as early as practicable but before the completion of four month from the date of receipt of such proposals, issue, charge/surcharge notices to the officer (s) held responsible for the losses detected by the auditors.
  3. The charge/surcharge notices shall be in Form IX and IX (A) appended to these rules.
  4. The charge/surcharge notices (in duplicate) along with extracts of the relevant objections in the audit report shall be communicated to the person against whom it is made by registered post with acknowledgement due.
  5. The duplicate copy of the charge/surcharge notice shall be returned to the Director by the person receiving it, with his dated acknowledgement in proof of having received the notice.
  6. Copy of the charge/surcharge notice shall be issued to the Executive authority concerned.
  7. Unless the person served with a charge/surcharge notice remit to the Executive authority concerned the amount involved in the notice and furnish the details thereon to the Director within two months, from the date of receipt of the notice, or furnish satisfactory explanations, such person shall be served with charge/surcharge certificate in Form X and X (A) appended to these rules, with copy to the Executive authority concerned.
  8. The report showing details of remittance of amounts involved in the charge/surcharge notices to be furnished by the person(s) responsible under sub-rule (7) above shall be forwarded to the Director through the Executive authority concerned. The Executive authority shall retransmit the same to the Director with a certificate to the effect that the details furnished have been verified by him and found correct.
  9. The charge/surcharge certificate (in duplicate) shall be communicated to the person against whom it is made, by registered post with acknowledgement due.
  10. The duplicate copy of the charge/surcharge certificate shall be returned to the Director by the person receiving it with his/her dated acknowledgement affixed on it.
  11. The charge/surcharge certificate shall be served on the persons responsible within a period of four months from the date of receipt of the charge/surcharge notice by such person.
  12. The Director shall serve on the person responsible for any loss to a local authority/local fund supplimentary charge/surcharge notice or charege/surcharge certificate relating to the same audit report if the cir cumstances so warrant.
  13. Every sum charge/surcharged by the Director on any person shall be remitted by such person to the Executive Authority within one month from the date of receipt of such charge/surcharge certificate, unless within that time such person files an application before the District Court against the decision of the auditor. Such amount if not so paid or such amount as the District Court shall declare to be due under sub section (3) of Section 16 of the Act shall be recoverable under the provisions of the Kerala Revenue Recoveiy Act, 1968 (15 of 1968) for the time being in force, as if it were arrears of public revenue due on land.