(1) 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 person making or authorizing 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 the amount of any sum which should 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 sub-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.
(2) For the purposes of sub-section (1), any member of the Board, the Executive Council or any Committee constituted under this Act, including the President and the Vice- President of the Board and the Chairman of each such Committee, who is present at a meeting of the Board, the Executive Council or the Committee, as the case may be, at which a motion or resolution is passed authorizing any expenditure which is subsequently disallowed under subsection (1), or authorizing any action which results in any such expenditure, shall be deemed to be a person authorizing such expenditure if he votes in favour of such motion or resolution, and all persons so voting shall be held jointly and severally liable for such expenditure.