{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f39\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Cambria;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f42\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f43\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f45\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f46\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f47\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f48\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f49\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f50\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f62\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f63\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f65\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f66\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f67\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f68\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f69\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f70\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f432\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f433\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f435\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f436\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f437\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f438\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}
{\f439\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f440\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f442\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f443\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f445\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f446\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f449\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f450\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31533\fbidi \fswiss\fcharset177\fprq2 Calibri Light (Hebrew);}
{\fhimajor\f31534\fbidi \fswiss\fcharset178\fprq2 Calibri Light (Arabic);}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;
\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red79\green129\blue189;}{\*\defchp \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \styrsid3889691 Normal;}{\s1\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 
\ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext20 \slink15 \sunhideused \spriority9 \styrsid3889691 heading 1;}{
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\sbasedon1 \snext20 \slink16 \sunhideused \sqformat \spriority9 \styrsid3889691 heading 2;}{\s3\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs26\alang1025 
\ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon2 \snext20 \slink17 \sunhideused \sqformat \spriority9 \styrsid3889691 heading 3;}{
\s4\ql \li0\ri0\sb120\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel3\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af0\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\cf17\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext0 \slink18 \ssemihidden \sunhideused \spriority9 \styrsid3889691 heading 4;}{\*\cs10 \additive \sunhideused \spriority1 \styrsid3889691 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused 
Normal Table;}{\*\cs15 \additive \b\f0\fs28 \slink1 \slocked \spriority9 \styrsid3889691 Heading 1 Char;}{\*\cs16 \additive \b\f0\fs26\lang3081\langfe0\langnp3081 \slink2 \slocked \spriority9 \styrsid3889691 Heading 2 Char;}{\*\cs17 \additive 
\b\i\f0\fs26\lang3081\langfe0\langnp3081 \slink3 \slocked \spriority9 \styrsid3889691 Heading 3 Char;}{\*\cs18 \additive \b\i\f39\fs24\cf17\lang3081\langfe0\langnp3081 \slink4 \slocked \ssemihidden \spriority9 \styrsid3889691 Heading 4 Char;}{
\s19\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls9\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\snext19 \sqformat \spriority18 \styrsid3889691 Num List 1;}{\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext20 \sqformat \spriority14 \styrsid3889691 Paragraph - Numbered;}{\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext21 \sqformat \spriority15 \styrsid3889691 Indent1;}{\s22\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls9\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon19 \snext22 \sqformat \spriority19 \styrsid3889691 Num List 2;}{\s23\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls9\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext23 \sqformat \spriority20 \styrsid3889691 Num List 3;}{\s24\ql \li720\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 \ssemihidden \sqformat \spriority0 \styrsid3889691 Quote 1;}{
\s25\ql \li1440\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon24 \snext25 \ssemihidden \sqformat \spriority0 \styrsid3889691 Quote 2;}{\s26\ql \li2160\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid3889691 Quote 3;}{
\s27\ql \fi-720\li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\outlinelevel0\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon19 \snext27 \sqformat \spriority34 \styrsid3889691 List Paragraph;}{\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext28 \slink29 \spriority25 \styrsid3889691 Body Text;}{\*\cs29 \additive \f0\fs20 \slink28 \slocked \spriority25 \styrsid3889691 Body Text Char;}{
\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon21 \snext30 \sqformat \spriority16 \styrsid3889691 Indent2;}{\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon30 \snext31 \sqformat \spriority17 \styrsid3889691 Indent3;}{\s32\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls10\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon36 \snext32 \spriority22 \styrsid3889691 List Bullet 2;}{\s33\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\jclisttab\tx2880\wrapdefault\aspalpha\aspnum\faauto\ls10\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0\contextualspace \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon32 \snext33 \spriority23 \styrsid3889691 List Bullet 3;}{\s34\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext34 \sqformat \spriority0 \styrsid3889691 Jurisdiction;}{
\s35\qc \li0\ri0\sb360\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext44 \spriority2 \styrsid3889691 
TOC - Arrangment Heading;}{\s36\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls10\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext36 \spriority21 \styrsid3889691 List Bullet 1;}{\s37\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext20 \spriority13 \styrsid3889691 
Paragraph - No number;}{\*\ts38\tsrowd\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs20\alang1025 \ltrch\fcs0 \f40\fs20\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 \sbasedon11 \snext38 \spriority59 \styrsid3889691 Table Grid;}{
\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext39 \spriority12 \styrsid3889691 
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\par }\pard\plain \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3889691 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
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\af0 \ltrch\fcs0 \insrsid3889691\charrsid5526070 
\par }\pard\plain \ltrpar\s35\qc \li0\ri0\sb360\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5526070 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 ANALYSIS
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\ltrch\fcs0 \insrsid3491272\charrsid5526070 Title
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Short Title and commencement
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3889691 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Interpretation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5526070  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866 3. Borrowing on overdraft}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866 4. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Estimates
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866 5. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Expenditure in anticipa}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
ion of appropriation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5526070  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866 6. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Overexpenditure
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866 7. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section repealed and new section inserted
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006319 8. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Authorisation and certification of expenditure
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006319 9. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Delegation by Minister
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006319 10. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Refunds and corrections
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006319 11. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 New section added
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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 32A. Transfer and subsequent expenditure of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006319  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 unexpended appropriations}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272 
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16006319 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16006319 12. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866\charrsid16006319 Overseas impre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16006319 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866\charrsid16006319 t and other special accounts 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12148202 
\par 13. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866\charrsid16006319 Statement of Accounts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12148202 
\par 14. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866\charrsid16006319 Revolving funds and operating accounts
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\par 16. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866\charrsid16006319 Neglect to pay public money into account or to make or funish returns }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12148202 
\par 17. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866\charrsid16006319 General penalty
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\par 19. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10356866\charrsid16006319 Irrecoverable losses
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3889691 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10356866 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3889691\charrsid16006319 
\par }\pard\plain \ltrpar\s39\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12148202 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 1976, No. 16
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12148202 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 An Act to amend the Public Moneys Act 1969
\par }\pard \ltrpar\s39\qr \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12148202 {\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid3491272\charrsid5526070 (19 November 1976
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12148202 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
BE IT ENACTED by the Legislative Assembly of the Cook Islands in Session assembled, and by the authority of the same, as follows:
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\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid12148202 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 Short Title and commencement }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12148202 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12148202 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 (1) This Act may be cited as the Public Moneys Amendment Act 1976 and shall be read together with and deemed part of the Public Moneys Act 1969 (hereinafter referred to as the "principal Act").
\par (2) This Act shall be deemed to have come into force on the first day of April 1976.
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\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9572437 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 Interpretation }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9572437 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9572437 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 2 of the principal Act is hereby amended by inserting -
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9572437 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 (a) Between the term "Act" and its definition and the term "Audit Office" and its definition the following new terms and definition:

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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 " "Appropriation" and "Appropriation Act" shall include every Supplementary Appropriation for the same financial year;"
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9572437 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9572437 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
Between the term "Government" and its definition and the term "Imprestee" and its definition the following new term and definition:
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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 " "Government office" means the office, establishment or place of operation of any Department or part of a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5206589  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3491272\charrsid5206589 Department and of any corporation, authority or other ad hoc body}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5206589\charrsid5206589  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3491272\charrsid5206589 
established or constituted specifically by Act of the Legislative Assembly and includes all moneys stores and records held at any such office:";
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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5206589 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
Between the term "Imprestee" and its definition and the term "Public Account" and its definition the following new term and definition:
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid5206589 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 " "Ministry" means a grouping of other services that is treated as a single unit for the purpose of determining the por
tfolios of Ministers of the Cabinet:"
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5206589 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5206589 (d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
Between the term "Statement of Account" and its definition and the term "Treasury" and its definition the following new term and definition:
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid5206589 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 " "Supplementary Appropriation" means any amendment to the Appropriatio
n for any financial year whether by adding new votes, repealing votes or by increasing or reducing any vote or votes and "Supplementary Appropriation Act" shall have a corresponding meaning:".
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3491272\charrsid5526070 \hich\af0\dbch\af0\loch\f0 3\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid14246013 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 Borrowing on overdraft }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14246013 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14246013 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 14 of the principal Act is hereby amended by repealing the proviso to that section.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3491272\charrsid5526070 \hich\af0\dbch\af0\loch\f0 4\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid14246013 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 Estimates}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14246013\charrsid14246013 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14246013 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 22 of the principal Act is hereby repealed and the following new section substituted:\_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid14246013 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 "22.(1) A detailed statement of the estimated receipts and expenditure f
or every financial year, showing the separate votes for each Ministry by programmes and items, shall accompany each appropriation measure laid before the Legislative Assembly pursuant to A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3889691 
rticle 70 of the Constitution.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par {\listtext\tab}(2) Where in the course of any financial year a supplementary appropriation is made the following provisions shall have effect unless other provision is made in the Supplementary Appropriation Act:
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid6310322 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 (a) Subsection (1) of this section shall be deemed to be complied with if the detailed stat
ement contains the amounts by which votes programmes and items have been increased or reduced or the amounts for any new votes or prog}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16001450\charrsid5526070 rammes as the case may require.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4003127  }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid4003127\charrsid4003127 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4003127 (b) }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3491272\charrsid5526070 The total appropriation for that financial year shall be deemed to be increased or r
educed by the nett amount of the supplementary appropriation.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4003127 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
The amount of each vote programme and item shall be deemed to be increased or reduced by the amounts shown in the Supplementary Appropriation Act and the detailed statement referred to in paragraph (a) of this subsection.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4003127 (d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
Every new vote programme or item contained in a Supplementary Appropriation Act or the detailed statement referred to in paragraph (a) of this subsection shall be deemed to have been incorporated into and have formed p
art of the appropriation measure for that financial year."
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3491272\charrsid5526070 \hich\af0\dbch\af0\loch\f0 5\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid4003127 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 Expenditure in anticipation of appropriation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4003127 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4003127 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 23 of the principal Act is hereby amended by omitting from paragraph (b) the word "service" and substituting the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4800554 word}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070  "Ministry".
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3491272\charrsid5526070 \hich\af0\dbch\af0\loch\f0 6\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid4800554 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 Over expenditure }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4800554 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4800554 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 25 of the principal Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4800554  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 is hereby repealed and the following section substituted:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid4800554 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 "25. (1) Where the administrative head of }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 any }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3491272\charrsid5526070 Department is of the opinion that the amount provided in the estimates for any programme will be insufficient t
o meet expenditure chargeable to items under that programme, he shall report the particulars to the Minister in Charge of the vote which includes that programme and that Minister may authorise the overexpenditure of the amount provided for that programme.

\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13658690 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
Before any approval is given under subsection (1) of this section the Minister in charge of the programme which is to be the subject of overexpenditure shall satisfy himself that the vote which includes that programme will not be overexpended as a res
ult of his approval and he shall place such restrictions on expenditure on some other programme or programmes within that vote as are necessary to prevent the vote being overexpended.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13658690 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Where in the opinion of the Minister in charge of the vote which co
ntains the programme to be overexpended, the provisions of subsection (2) of this section cannot be complied with, that Minister shall before any such overexpenditure is incurred refer the matter to the Minister of Finance who may authorise the overexpend
iture subject to such conditions and restrictions as he may deem expedient.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13658690 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2968808 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13658690 ) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
Where the administrative head of a Department is of the opinion that the amount shown in the estimates for any item of a programme }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3889691 w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
ill be insufficient to meet expenditure chargeable to that item he shall report the matter to the Minister in charge of the vote which includes that programme who may }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3889691 authoris}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5654796 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272 
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5654796 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3889691\charrsid3889691 [
PacLII Editorial Note: Page 4 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3889691 missing from copy}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3889691\charrsid3889691 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5654796\charrsid3889691 
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid4800554 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3889691 \'85\'85\'85\'85\'85.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7150075 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 The Financial Secretary may determine that any expenditure within a programme
 is of a recurring nature and in such case the expenditure shall be deemed to have been authorised up to the limit for the time being of the item within the programme to which such expenditure is chargeable:
\par {\listtext\tab}Provided that recurrent expenditure incurred in anticipation of an Appropriation Act shall be deemed to have been authorised by the Minister of Finance within the limit prescribed in sub-clause (3) (a) of Article 70 of the Constitution."

\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid197377 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid7085184 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 28 of the principal Act is hereby further amended by omitting the word "item" from subsection (4) and substituting the word "programme".}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5654796 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14709479 9. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid5654796 
Delegation by Minister}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7085184\charrsid5654796 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7085184 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
Section 29 of the principal Act is hereby amended by adding after subsection (2) the following new subsection (3):\_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid7085184 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
"(3) Nothing in this section shall be construed as authorising the Minister of Finance to delegate powers vested in him under Article 70 of the Constitution."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6820516 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid14709479 10. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid6820516 Refunds and corrections}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid7085184\charrsid6820516 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 32 of the principal Act is hereby repealed and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11166090  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 the following 
section substituted:\_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11166090 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12525972 "32.(1) The Minister of F}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 inance shall on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10823629  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 application being made at any time within six years of any sum being paid to any Ministry or Department, refund as statutory expenditure all or so much of any such sum as was not properly paya
ble to the Government.
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid10823629 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
(2) Where any person has become indebted to the Government and it is subsequently discovered that the amount of the debt or the identity of the debtor is in error, the Financial Secretary on being satisfied as to the facts, may make
 or cause to be made all such entries in his records necessary to procure the true position appearing. Cancelling in whole or in part of any debt under the authority of this section shall not be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10823629  }{
\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3491272\charrsid10823629 deemed to be expenditure and section 64 of this Act shall have no application."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6820516 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid14709479 11. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid6820516 New section added}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1645135\charrsid6820516 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 The principal Act is further amended by inserting after section }{\rtlch\fcs1 \af0\afs19 \ltrch\fcs0 \insrsid3491272\charrsid5526070 32 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 and before section }{\rtlch\fcs1 \af0\afs19 \ltrch\fcs0 \insrsid3491272\charrsid5526070 33 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 the following new section:\_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3491272\charrsid5526070 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11210421 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid6820516 "32A. Transfer and subsequent expenditure of unexpended appropriations }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\insrsid6820516\charrsid6820516 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 (1) Where provision has been made in any Appropriation Act for expenditure in the nature o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5526070 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6820516  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
a grant or for a purpose that does not normally recur, but expenditure cannot be made during the financial year to which that Act relates, the Minister of Finance on being satisfied that i
t is desirable to do so, may direct that any unexpended balance of the provision shall be transferred during that financial year to a separate fund, account o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12525972 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070  deposit account to be held there until payment is required, when the amount may be expended without further appropriation than this section for the purpose for which it was originally appropriated.
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6820516 {\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
(2) Any amount transferred under this section and not required }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid12525972 f}{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
or the purpose for which it was provided shall be retransferred to the fund or account from which it was originally appropriated."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14709479 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid14709479 12. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid14709479 Overseas imprest and other special accounts}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14709479\charrsid14709479 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Subsection (1) of section }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid3491272\charrsid5526070 33 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
of the principal Act is hereby amended by inserting before the words "The Financial Secretary" the words "Subject to the prior approval of the Minister of Finance".
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid14709479 13. Statement of accounts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14709479\charrsid14709479 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Subsection (1) of section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14709479  }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3491272\charrsid5526070 35 }{\rtlch\fcs1 
\af0\afs15 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3491272\charrsid5526070 of the principal Act is hereby amended by omitting the word "third" and substituting the word "sixth".
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7021207 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid7021207 14. Revolving funds and operating accounts}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid7021207\charrsid7021207 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid3491272\charrsid5526070 39 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
of the principal Act is hereby repealed and the following section substituted:\_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid7021207 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
"39.(1) The Minister may, without further appropriation than this section establish such revolving funds and operating accounts as he considers necessary or desirable and shall define the purposes and limitations thereof.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021207 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
A statement of the purposes and limitations of any such account or fund shall be annexed to the statement of accounts presented to the Audit Office pursuant to section }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid3491272\charrsid5526070 35 }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 of this Act for the year in 
which the revolving fund or operating account is established and shall be included in the estimates supporting any proposed appropriation to provide or increase the working capital of a revolving fund or to make provision for the net result of an operatin
g account.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021207 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 The receipts of the funds or accounts established under this section shall at all times be deemed to have been appropriated }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021207\charrsid5526070 for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070  the purposes of the fund or account and expenditure may be authorised in accordance with section 28 of this Act u
p to the amount of receipts.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021207 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
All surplus receipts of any fund or account established under this section shall, unless a direction to the contrary is given by the Minister, be transferred to and form part of the revenue received by the Ministry of Finance.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000 (5) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
On the winding up or termination of any fund or account established under this section the surplus remaining in the account shall without further appropriation than this section be transferred to and form part of the revenue received by the Minis
try of Finance or such other Ministry as the Minister of Finance may direct".
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5595000 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid3491272\charrsid5595000 15. False declarations }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5595000\charrsid5595000 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 48 of the principal Act is hereby repealed and the following new section substituted:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5595000 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 "48. Every person wh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000 o }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
makes any declaration or gives any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000\charrsid5526070 certi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000\charrsid5526070 icate}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid5526070  required to be made or given by this Act or by regulations made thereunder }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000\charrsid5526070 knowing}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
 it to be false commits an offence and shall be liable on conviction to imprisonment for a term not exceeding six month}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070  or to a fine }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 ot exceeding $500, or to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595000  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 both."

\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1974796 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid3491272\charrsid1974796 16. Neglect to pay public money into account or to make}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5526070\charrsid1974796  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid1974796 
or to furnish returns}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1974796\charrsid1974796 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 49 of the principal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1974796  }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3491272\charrsid5526070 
Act is hereby repealed and the following new section substituted:\_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3491272\charrsid5526070 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid1974796 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
"49. (1) Every person holding any public money who refuses or neglects to pay it into the account into which it is payable commits an offence and shall be liable on conviction to a fine not exceeding $1,000.
\par {\listtext\tab}}\pard \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12525972 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
(2) Every person who refuses or neglects to make any return or furnish any account, vouchers, or other papers which he is required to make or furnish under this Act or any regulations made thereunder commits an offence and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3491272\charrsid1974796 shall be liable on conviction to a fine not exceeding $500."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1974796 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid3491272\charrsid1974796 17. General penalty }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1974796\charrsid1974796 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 Section 50 of the principal Act is hereby repealed and the following new section substituted:\_}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid1974796 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
"50. Every person who wilfully acts whether by commission or omission contrary to any of the provisions of this Act and commits an offence for which no penalty is expressly provided shall be liable on conviction to a fine not exceeding $1,000."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1642302 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid3491272\charrsid1642302 18. Who may lay informations }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1974796\charrsid1642302 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 The principal Act is hereby further }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12525972 amended by repealing section 51.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3491272\charrsid1642302 19. Irrecoverable losses }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1642302\charrsid1642302 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid1642302 Subsection (2) of section 62 of the principal Act is hereby amended by omitting the words}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070  "and is confirmed by the Audit Office."

\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12525972 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12525972 
\par 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12525972 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3491272\charrsid5526070 This Act is administered in the Treasury.
\par }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12992576\charrsid5526070 RAROTONGA, COOK ISLANDS: Printed under the authority of the Cook Islands Government, by T. KAPI, Government Printer }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5526070\charrsid5526070 -}{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12525972  }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12992576\charrsid5526070 
1976.
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