Section 10(3) in The Rajasthan Local Fund Audit Act, 1954
(3)The [Director] [Substituted by Rajasthan Act No. 17 of 1987.] shall send a report of his decision to the Controlling Authority within one month of the date of the receipt by him of the intimation or explanation of the Chairman referred to in Sub-section (1) or, in the event of the Chairman failing to give such intimation or explanation, on the expiry of period of three months mentioned in the said Sub-section and shall forward a copy of such report to the Chairman. If the [Director] [Substituted by Rajasthan Act No. 17 of 1987.] holds that any defects or irregularities have not been removed or remedied, he shall state in the report whether, in his opinion, the defects or irregularities can be regularised and, if so, by what method, and if they do not admit of being regularised, whether they can be condoned and, if so, by what authority. He shall also state whether the amounts to which the defects or irregularities relate should, in his opinion, be surcharged or charged, and, if so against whom:Provided that in the case of reports on the accounts of such local authorities as are specially notified by the State Government in this behalf, the report referred to in this Sub-section shall be submitted by the [Director] [Substituted by Rajasthan Act No. 17 of 1987.] to such officer, being the Head of a Department, as the State Government may direct. Such Officer shall take such action, as may be necessary regarding any defects or irregularities falling under clause (c) of Sub-section (2) which may have been brought to notice in the report. If he is of the opinion that the amounts to which any such defects or irregularities relate, should be surcharged, or charged, he shall forward the report to the Controlling Authority with his recommendation in that behalf.
