Section 9(4) in Andhra Pradesh State Audit Rules, 2000
(4)(a)auditor may disallow every item contrary to law and surcharge the same on the person making or authorising the making of the illegal payments and may charge against any person responsible therefor, the amount of any deficiency, loss or unprofitable outlay incurred by the negligence or misconduct of the person or of any sum which ought to have been, but is not, brought to account, by that person and shall in every case, certify the amount due from such person, and cause to serve his decision to surcharge in the form of surcharge Certificate by Registered Post with Acknowledgement due, to the person against whom it was made.(b)The auditor shall state in writing the reasons for his decision in respect of every such disallowance, surcharge or charge and serve the surcharge Certificate in the manner laid down for the service of summons in the Code of Civil Procedure, 1908.(c)If the person to whom the Surcharge Certificate has been sent by Registered Post with acknowledgement due, refuses to receive it, he shall nevertheless be deemed to have been duly furnished or issued with a copy of the certificate within the meaning of Clause (a) of sub-rule (4) and the period of sixty days fixed in sub-rules (5) and (8) shall be calculated from the date of such refusal.Explanation. I - For purpose of Clause (a) of sub-rule (4), the person making or authorising to make of the illegal payments, is the person, who on his own acts or neglects or makes a final decision leading to illegal payments. Person who is authorised to draw the funds and disburse unless he himself is a party to such decision, is not necessarily the person charged with authorising or making such payments. Person who raises the claim on account of Pay and allowances leading to illegal payments or in the alternative a person who fails to initiate corrective measures for stopping and for recovering the said illegal payments, are the persons said to be authorising such payments. But the person who raises the claim of such allowances on account of the express orders of some other authority is not the person said to be authorising such payments. Person making payments or responsible for deficiency, loss or waste etc., originating from his own neglect, misconduct or misinterpretation of the provisions, viewed in terms of the relevant provisions of the Act, rules or orders governing the Local Authority or other Authority concerned, is said to be the person authorising such illegal payments, deficiencies etc.Explanation II. - When there is more than one person charged to have authorised or made illegal payments, all such persons shall be equally treated for purpose of Clause (a) of sub-rule (3).Explanation III. - It shall not be open to any person whose negligence or misconduct has caused or contributed to any such deficiency or loss, to contend that not withstanding his negligence or misconduct, the deficiency or loss would not have occured but for the negligence or misconduct of some other person.
