Section 83, The Local Government Act, 2004

(1) Any sum which is certified by the Auditor-General tobe due and which has become payable shall be recoverable as a civil debt. Auditor- General may disallow or surcharge. Recovery of sums certified due. Accounts and audit. (2) In proceedings for the recovery of the sum, a certificate signed by the Auditor-General shall be conclusive evidence of the facts certified; and a certificate signed by an officer of the local council concerned, whose duty it is to keep the accounts to the effect that the sum certified to be due has been paid, shall be conclusive evidence of the facts in it. (3) Any person aggrieved by a decision of the Auditor- General may appeal to the High Court. (4) The High Court may, on an appeal, confirm, vary or quash the decision of the Auditor-General and remit the case to him with such directions as the Court thinks fit for giving effect to the decision on appeal. PART X–INTERNAL AUDIT