(1) The accounts of every Island Council shall be audited annually by s ich ~ u d i ~ .
authority and in such manner as may be prescribed.
(2) It shall be the responsibility ofthe Deputy Commissioner to ensure that the annual Audit is carried out in such manner as inay be prescribed.
(3) The Deputy Commissioner may, after considering the report and after making such hrther enquiry as he may consider necessary, order for dropping any item from the report which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment, and shall -
(a) if such person is a member ofthe Island Counci!, proceed against him in the manner specified in sub-sections (2) and (3) of section 87; and (O) if such person is not a member of the Island Council, obtain the explanation of the person and direct such person to pay to the Island Council the amount surcharged within a specified period and if the amount is not paid within the specified period, the Deputy Commissioner shall cause it to be recovered in such manner as may be prescribed.
(4) Any person aggrieved by an order of the Deputy Commissioner under sub-section (3) may, within thirty days of the date of the order, prefer an appeal to the Secretary, Tribal Welfare.
I I