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Audit of accounts.
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58.—(1) It shall be the duty of the Secretary to the Board on any examination and audit of accounts under this Act to attend before the auditor at the appointed time and place and there to produce and give to the auditor all such books of account, vouchers, receipts and other documents and all such information in his possession as shall be required by the auditor and it shall also be the duty of every Commissioner and every officer and servant (other than the Secretary) of the Board, if required by the auditor so to do, to attend before the auditor at the time and place appointed for the examination and audit and there to produce and give to the auditor all such documents and information in their possession respectively as shall be required by the auditor.
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(2) It shall be the duty of the auditor on any examination and audit under this section to examine the accounts of the Board and to disallow and strike out from such accounts all payments, charges and allowances made by any person and charged on the funds of the Board contrary to law or which he deems to be unfounded and to surcharge the same upon the person or persons making or authorising the payment, charge or allowance so disallowed and struck out, and to certify the same to be due from such person.
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(3) The auditor shall on application made to him in writing within ten days after the completion of the audit by any person aggrieved by any allowance, disallowance or surcharge, made by him state in writing his reasons for such allowance, disallowance or surcharge, and furnish a copy of such statement to such aggrieved person.
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(4) Any person aggrieved by any such allowance, disallowance or surcharge as aforesaid may within twenty-one days after the completion of the audit (or within fourteen days after the auditor shall have furnished him with a copy of a statement applied for under sub-section (3) of this section) appeal to the Minister, giving notice to the auditor that he has so appealed, and the Minister shall deal with the matter (including the costs of the appeal) as justice may require, and the decision of the Minister on any appeal made to him under this section shall be final, and shall not be subject to appeal to or review by any Court: Provided that, unless the Minister shall otherwise order, the Board shall out of the Harbour revenue repay to the auditor the costs incurred by him in connection with the appeal or so much thereof, if costs are payable by the appellant under the order of the Minister, as shall not be repaid to him by the appellant, and that, unless the Minister shall otherwise order, any costs which may be awarded to the appellant shall be payable out of the Harbour revenue by the Board.
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(5) It shall be lawful for any person aggrieved by any such allowance, disallowance or surcharge as aforesaid who has not availed of the right of appeal to the Minister provided by sub-section (4) of this section to apply to the High Court of Justice for an order in the nature of certiorari to remove into the said Court the said allowance, disallowance or surcharge in such manner as may be provided by the rules of the High Court of Justice, and on the removal of such allowance, disallowance or surcharge the Court shall decide the particular matter of complaint set forth; and, if it appear to the Court that the decision of the auditor was erroneous, the Court shall order such sum of money as may have been improperly allowed, disallowed or surcharged to be paid to the party entitled thereto by the party who ought to repay or discharge the same; and the Court may also direct the costs of the proceedings to be paid by and to such persons as to the Court may seem fit: Provided that unless the Court shall otherwise order the Board shall out of the Harbour revenue repay to the auditor the costs incurred by him in defending the proceedings or so much thereof, if the Court makes an order for costs against the person prosecuting the certiorari, as shall not be repaid to him by that person, and that, unless the Court shall otherwise order, any order for payment of costs to that person shall be directed to the Board (whether it shall be a party to the proceedings or not) to the intent that the Board shall out of the Harbour revenue pay such costs to that person.
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(6) An auditor shall not be deprived of his costs under this section save for oppressive or vexatious conduct in the performance of his duties under this section, nor shall any order be made for payment of costs by an auditor under this section save on the ground of misconduct in the performance of his duties under this section.
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(7) Every sum certified by the auditor under this section or by the Minister on appeal from the auditor to be due by any person shall be paid by such person to the auditor within twenty-one days after such sum has been so certified as aforesaid, or, if a statement of the auditor's reasons for such allowance, disallowance or surcharge as aforesaid has been applied for, within fourteen days from the date of such statement, or, where an appeal against such allowance, disallowance or surcharge is pending, within fourteen days after the decision of the appeal, and, if not so paid, may be recovered as a civil debt by the auditor by action or other proceeding in any court of competent jurisdiction, and every such sum when received by the auditor shall be applied by him in the prescribed manner.
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(8) Every person who being required by or in pursuance of this section to attend before the auditor or to produce any document or give any information to the auditor fails or refuses so to do shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds or at the discretion of the Court to imprisonment for a term not exceeding one month.
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(9) Every person required by or in pursuance of this section to produce any document or to give any information to the auditor shall, if so required by the auditor, verify on oath (which oath the auditor is hereby authorised to administer) any document produced or statement made by him to the auditor and any person who shall upon examination upon oath by or before an auditor under this section wilfully give false evidence shall be guilty of perjury and shall be punishable accordingly.
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(10) Any costs payable by the Board under this section shall be paid as part of the working and establishment expenses of the Board.
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