Section 82, The Local Government Act, 2004

(1) In the performance of his functions under this Act,the Auditor-General shall have power to disallow any item of expenditure which is contrary to this Act and to surcharge– (a) the amount of any expenditure disallowed on the person responsible for incurring or authorising that expenditure; (b) any sum which has not been duly brought into account upon the person by whom the sum ought to have been brought into account; or (c) the amount of any loss or deficiency upon the local council, any member of the council or any person by whose negligence or misconduct the loss or deficiency has been incurred, and shall give notice to the person affected. (2) In giving notice of any disallowance or surcharge under subsection (1), the Auditor-General shall state in writing the grounds upon which his decision is based. (3) A person against whom a disallowance or surcharge was made by the Auditor-General may appeal to the High Court not later than thirty days after the Auditor-General has given notice of the disallowance or surcharge. (4)Any sum certified by the Auditor-General to be due from any person shall be paid by that person to the local council or other body concerned within thirty days after it has been so certified or, if an appeal with respect to that sum has been made under subsection (3), within thirty days after the appeal is finally disposed of or abandoned or fails by reason of non-prosecution. (5) The local council shall ensure that all monies surcharged under subsection (1) are collected and paid into the account of the local council.