14
CAP. 2]
Public Finance
[1983 Ed.
Second Schedule.
Appropriations
and warrants to lapse at close of financial year.
(2) Unless a resolution made under subsection (1) otherwise provides, any moneys in a special suspense account which in the opinion of the Financial Secretary are in excess of the amount reasonably required for the purposes of the account, shall not be retained therein but shall form part of the general revenue.
(3) The suspense accounts set out in the Second Schedule shall be deemed to be special suspense accounts established in accordance with this section, and subsection (2) shall apply in respect thereof.
31. Every appropriation by the Legislative Council from the general revenue for the service of any financial year and every warrant issued under the provisions of this Ordinance shall lapse and cease to have effect at the close of that financial year.
Power to surcharge.
PART V
SURCHARGE
32. (1) If, at any time, it appears to the Financial Secretary that any person who is or was employed as a public officer--
(a) has failed to collect any moneys owing to the Government for the collection of which he is or was at the time of such employment responsible;
(b) is or was at the time of such employment responsible for any improper payment of public moneys or for any payment of public moneys which is not duly vouched;
(c) has improperly incurred expenditure at the time of such employment;
(d) is or was at the time of such employment responsible for any deficiency in or loss or destruction of or damage to any public moneys, stamps, securities, stores or other Government property; or
(e) is or was at the time of such employment responsible for any loss or destruction of or damage to any property as a result of which the Government is liable for the cost of replacement or repair or for the payment of compensation,
and, if, within a period specified by the Financial Secretary, an explanation satisfactory to him is not furnished with regard to such failure to collect, improper payment, payment not duly vouched, expenditure improperly incurred, deficiency, loss, destruction or damage, as the case may be, the Financial Secretary may, without prejudice to the provisions of any other enactment relating to the surcharge (however called) of a public officer, but subject to subsections (2) and (3), surcharge the person such sum as he may determine.
(2) Notwithstanding anything in subsection (1), the Financial Secretary shall not surcharge a person under subsection (1) unless he
Page 15
Page 16
14
CAP. 2]
Public Finance
[1983 Ed.
Second Schedule.
Appropriations
and warrants to lapse at close of financial year.
(2) Unless a resolution made under subsection (1) otherwise provides, any moneys in a special suspense account which in the opinion of the Financial Secretary are in excess of the amount reasonably required for the purposes of the account, shall not be retained therein but shall form part of the general revenue.
(3) The suspense accounts set out in the Second Schedule shall be deemed to be special suspense accounts established in accordance with this section, and subsection (2) shall apply in respect thereof.
31. Every appropriation by the Legislative Council from the general revenue for the service of any financial year and every warrant issued under the provisions of this Ordinance shall lapse and cease to have effect at the close of that financial year.
Power to surcharge.
PART V
SURCHARGE
32. (1) If, at any time, it appears to the Financial Secretary that any person who is or was employed as a public officer--
(a) has failed to collect any moneys owing to the Government for the collection of which he is or was at the time of such employment responsible;
(b) is or was at the time of such employment responsible for any improper payment of public moneys or for any pay- ment of public moneys which is not duly vouched; (c) has improperly incurred expenditure at the time of such
employment;
(d) is or was at the time of such employment responsible for any deficiency in or loss or destruction of or damage to any public moneys, stamps, securities, stores or other Govern- ment property; or
(e) is or was at the time of such employment responsible for any loss or destruction of or damage to any property as a result of which the Government is liable for the cost of replacement or repair or for the payment of compensation, and, if, within a period specified by the Financial Secretary, an explanation satisfactory to him is not furnished with regard to such failure to collect, improper payment, payment not duly vouched, expenditure improperly incurred, deficiency, loss, destruction or damage, as the case may be, the Financial Secretary may, without prejudice to the provisions of any other enactment relating to the surcharge (however called) of a public officer, but subject to sub- sections (2) and (3), surcharge the person such sum as he may determine.
(2) Notwithstanding anything in subsection (1). the Financial Secretary shall not surcharge a person under subsection (1) unless he
Page 15Page 16
No comments yet.
Private notes are available after approval.