CO129-609-3 Future policy- draft Municipal Council Ordinance 1-1-1947 - 31-12-1947 — Page 62

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PART IX

Production of and declaration as to documents.

s-225

(In U.K. 40/-s.)

Ord. No.21 of 1922.

Power and duties of auditor.

$.228

103. (1) An auditor appointed under this Part

of this Ordinance may by writing under his hand require the production before him of all books, deeds, contracts,

accounts, vouchers, receipts and other documents which he

may deem necessary for the purpose of the audit, and may

require any person holding or accountable for any such

document to appear before him at the audit or any

adjournment thereof, and may require any such person to

make and sign a declaration as to the correctness of the

aration

document.

(2) If any person neglects or refuses to comply with any such requirement, he shall be liable on summary conviction to a fine not exceeding fifty dollars, and if any person knowingly and wilfully makes or signs any such declaration which is untrue in any material particular, he shall be deemed to be guilty of an offence under section 7

of the Perjury Ordinance, 1922.

Surcharge, Appeals and Recovery of Sums

surcharged.

104. (1) It shall be the duty of an auditor

appointed under this Part of this Ordinance at every audit held by him

(a) to disallow every item of account which is

contrary to law;

(b) to surcharge the amount of any expenditure disallowed upon the person responsible for

incurring or authorizing the expenditure;

(c) to surcharge any sum which has not been duly

brought into account upon the person by whom that sum ought to have been brought into

account;

(a) to surcharge the amount of any loss or

deficiency upon any person by whose negligence or misconduct the loss or deficiency has been

incurred;

(59)