Power of Έπαρχoς to surcharge improper payments

14.-(1) If after the receipt of the auditor's report it appears to the Έπαρχoς that any sum forming part of the village health fund has been improperly expended, he may surcharge the person who, in his opinion, is responsible for the improper expenditure, with the repayment of such sum to the village health fund and shall, by notification in writing, call upon the person surcharged to make good the sum surcharged within such period of time as may be specified in the notification.

(2) If the person surcharged makes default in making good the sum surcharged within the period of time specified in the notification, the sum surcharged shall be recoverable from the defaulter as a civil debt at the suit of the Έπαρχoς.