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\rsid16522314\rsid16661602\rsid16672894\rsid16676209}{\*\generator Microsoft Word 11.0.5604;}{\info{\title PUBLIC REVENUES ACT 1959}{\author sam_f}{\operator freriks_k}{\creatim\yr2009\mo3\dy26\hr14\min3}{\revtim\yr2009\mo4\dy16\hr10\min16}{\version7}
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\s15\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2171463 \f35\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\f0\insrsid2171463\charrsid16323109 NIUE LAWS 
\par LEGISLATION AS AT DECEMBER 2006}{\f0\insrsid2171463\charrsid16323109 
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\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PUBLIC REVENUES ACT 1959}{\b\f0\insrsid11272614 
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\par }{\f0\insrsid11272614\charrsid12792011 1 Short title
\par 2 Interpretation}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 1
\par THE TREASURY
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 3 Administration of Act
\par 4 Appointment of Financial Secretary
\par 5 Financial Secretary may delegate
\par 6 Accounting officers
\par 7 Financial Secretary to be member of boards}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 2
\par NIUE GOVERNMENT ACCOUNT
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 8 Public money to be kept in Government}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Account
\par 9 Government Account
\par 10 Power of investment
\par 11 Money collected for private persons
\par 12 Deposits and trust money
\par 13 Unclaimed deposits and trust money
\par }{\f0\insrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 3
\par APPROPRIATION OF PUBLIC MONEY
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 14-18 [Repealed]
\par 19 Over-expenditure of items
\par 20 [Repealed]
\par 21 Payments for which no specific}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 appropriation}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 4
\par THE PAYMENT OF PUBLIC MONEY
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 22 Authority for payment
\par 23 Imprests
\par 24 [Repealed]
\par 24A Rounding off transactions}{\f0\insrsid11272614 
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\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 5
\par ANNUAL ACCOUNTS
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\par }{\f0\insrsid11272614\charrsid12792011 25 Financial Secretary to furnish}{\f0\insrsid11272614 
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\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 6
\par OFFENCES
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\par }{\f0\insrsid11272614\charrsid12792011 26 False declarations
\par 27 Neglect to pay money into account
\par 28 Failure to appear for examination or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 produce accounts
\par 29 General penalty
\par 30 Fines recoverable}{\f0\insrsid11272614 
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\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 7
\par GENERAL PROVISIONS
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 31-31A [Repealed]
\par 32 Succession in case of death or bankruptcy
\par 33 [Repealed]
\par 34 Recovery of money not accounted for
\par 35 Financial Secretary\rquote s instructions
\par 36 Regulations and rules
\par 37 Irrecoverable losses
\par 38 Public stores
\par }{\f0\insrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 8
\par PUBLIC SECURITIES
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 39 Custodians
\par 40 Annual statement of investments
\par 41 Taking and release of securities to the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Crown
\par 42 Expenditure for protection of public}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 securities
\par }{\f0\insrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 9}{\b\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 SURCHARGES
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\par 44 Deficiency or loss of public money or public}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 stores
\par 45 Surcharge
\par 46 Appeal to High Court
\par 47 Set-off}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 _____________________
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 To make provision for the control of public moneys and}{\b\f0\insrsid12792011  }{\b\f0\insrsid11272614\charrsid12792011 
public securities of Niue
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\par }{\b\f0\insrsid11272614\charrsid12792011 1 Short title}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 This is the Public Revenues Act 1959.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 2 Interpretation}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 In this Act \endash }{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 accounting officer}{\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 
 means any person who by any enactment, or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 appointment is required to render any account, or who is charged with}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
the duty of collecting or receiving, or who does actually collect or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 receive, any public money, or who is charged with the duty of}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
disbursing, or who does actually disburse, any public money, or who}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 is charged with the receipt, custody or disposal of or the accounting}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 for public stores or other public property;
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 imprestee}{\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 
 means a person in whose hands any public money is placed}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 for expenditure in the public service;
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
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 means money or securities of any kind for the payment of}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 money, received for or on account of, or payable, or belonging to, or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
deposited with the Government or any Department or agency of the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Government, and includes public securities;
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\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 public securities}{\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 
 means securities representing the investment of any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 public moneys;
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 public stores}{\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 
 means chattels, machinery, livestock, or buildings in the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 possession of or under the control of any person or department on}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
account of the Government.}{\f0\insrsid11272614 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 1
\par THE TREASURY
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\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Subject to the direction of Cabinet, the Financial Secretary shall be charged}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 with the administration of this Act.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 4 Appointment of Financial Secretary}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 On the occurrence from any cause of a vacancy in the office of Financial}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Secretary (whether by reason of death, resignation, or otherwise) and in the case}
{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 of absence from duty of the Financial Secretary (from whatever cause arising)}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 and so long as any such
 vacancy or absence continues, the Public Service}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Commission may appoint an officer of the public service to act as Financial}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
Secretary and such officer shall have and may exercise all the powers, duties and}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 functions of the Financial Secretary and the fact that he exercises such powers,}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 duties and functions shall be conclusive evidence of his authority to do so.
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 5 Financial Secretary may delegate}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) The Financial Secretary may in writing either generally or particularly,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 delegate to such officer or offi
cers of the Treasury as he thinks fit all or any of the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 power exercisable by him under this or any other Act, but not including this present}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 power of delegation.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Subject to any general or special directions given or conditions attached}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 by the Financia
l Secretary, the officer to whom any powers are delegated under}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 this section may exercise those powers in the same manner and with the same}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 effect as if they had been conferred upon him directly by this section and not by}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 delegation.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) Any person purporting to act under any delegation under this section}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 shall be presumed to be acting in accordance with the terms of the delegation in}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 the absence of proof to the contrary.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (4) Any delegation under this section may be made to a specified officer}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 or to offic
ers of a specified class, or may be made to the holder or holders for the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 time being of a specified office or class of offices.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (5) Every delegation under this section shall be revocable at will and no}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 such delegation shall prevent the exercise of any pow
er by the Financial Secretary.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (6) Every such delegation shall, until revoked, continue in force according}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
to its tenor, notwithstanding the fact that the Financial Secretary by whom it was}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 made may have ceased to hold office, and shall continue to have effect as if made}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 by the successor in office of that Financial Secretary.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 6 Accounting officers}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) The Financial Secretary by writing under his hand, either generally or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
particularly authorise any accounting officer stationed within or outside Niue to}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 receive any public moneys, and to give any receipts or acknowledgements in}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 respect of any such money and to endorse any cheque, draft, bill or other negotiable}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 instrument received in respect of such money.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Any accounting officer receiving any money under any authority}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 conferred upon him by the Financial Secretary shall pay the money into such bank}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 or to the credit of such account as the Financial Secretary directs.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) Subject to any general or special directions given or conditions attached}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 by the Fina
ncial Secretary, an accounting officer on whom authority is conferred}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 under this section may exercise that authority in the same manner and with the}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 same effect as if it had been conferred on him directly by this section and not by}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 delegation.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (4) Every person purporting to act under any authority under this section}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 shall be presumed to be acting under the terms of the authority in the absence of
}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 proof to the contrary.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (5) Any authority under this section may be given to a specified officer or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 to officers
 of a specified class, or may be given to the holder or holders for the time}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 being of a specified office or class of offices.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (6) Every authority given under this section shall be revoked at will, and}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 no such authority shall prevent the exercise of any po
wer by the Financial Secretary.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (7) Every such authority shall, until revoked, continue in force according}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
to its tenor, notwithstanding the fact that the Financial Secretary by whom it was}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 given may have ceased to hold office, and shall continue to have effect as if made}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 by the successor in office of that Financial Secretary.
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 7 Financial Secretary to be member of boards}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) Notwithstanding anything to the contrary in any other Act, the Financial}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Secretary shall be deemed to be a member of any board or other body of which}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Cabinet directs the Financial Secretary shall be a member, being a board or other}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
body charged with the control of investment of public money or of any other}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 money administered by any department of the Government.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) In the absence of the Financial Secretary from any meeting of any such}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
board or other body, he may authorise any other officer of the Treasury to attend}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 the meeting in his stead. The fact that any other officer of the Treasury attends and}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 acts as a member of any board at any meeting shall be conclusive proof of his}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 authority to do so.
\par }{\f0\insrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 2
\par NIUE GOVERNMENT ACCOUNT
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 8 Public money is to be kept in Government Account}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) All public money is the property of Government and shall, except as}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 herein otherwise provided, be kept in one account called the Niue Government}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Account.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) The Financial Secretary may authorise the payment of any public money}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 to a bank account either by way of fixed deposit or current account.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) All money paid into the Niue Government Account or into any bank}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 account shall be deemed to be public money, the property of Her Majesty, or to be}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 money lent by Her Majesty to the Bank, and may not be removed from it except as}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 provided in this Act.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 9 Government Account}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 The Niue Government Account shall consist of \endash 
\par }{\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) The Appropriation Account comprising the accounts of all}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
departments of the Government to which shall be carried the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 revenues of Niue;
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (b) Every separate fund, account, or subsidiary account which by any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
Act, or regulation is directed to form part of the Niue Government}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Account or which, after notice to the Audit Office, the Financial}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
Secretary may open and keep with intent to make better provision}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 for accounting for money in the Niue Government Account.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 10 Power of investment}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) The Financial Secretary may invest or cause to be invested any balance}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 of the Niue Government Account, or any part of it, and may sell and convert or}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 cause to be sold and converted into money, any securities obtained through such}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 investments.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Any investments made under this section shall be for such periods as}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 may be determined by the Financial Secretary and shall be by way of fixed deposit}
{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 with a bank in New Zealand, or by deposit in a Post Office Savings Bank, or in}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
such securities as are authorised in New Zealand for the investment of public}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 money.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) All such investments shall be charged against a separate account to be}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 called the Niue Assembly Cash Investment Account, and the interest earned on it}
{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 shall be credited to the Niue Government Account and credited to such funds or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
accounts within the Niue Government Account as the Financial Secretary}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 determines.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (4) All money received upon the sale or conversion of any security or upon}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
the expiration of the period or periods for which money is placed on fixed deposit}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 at a bank shall be credited to the Niue Assembly Cash Investment Account and}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 shall become part of the general funds of the Niue Government Account unless}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
invested for a specific purpose when the money shall be applied for that purpose.
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 11 Money collected for private persons}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) Whenever, by virtue of any agreement made by the Government and}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 any person or body, money due to that person or body is collected by the Financial}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Secretary, or by some officer acting on his behalf, that money shall be deemed to}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
be and shall be dealt with as public money within the meaning of this Act; and}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 that money or so much of it as becomes payable shall without further appropriation}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 than this section, be issued and paid to that person in such proportions, in such}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 manner, and at such times as may be set forth in such agreement.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) The Government shall not be liable to any such person for any money}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 so payable into the Niue Government Account or into any separate Fund or}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 account, except for money actually collected under any such agreement.
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 12 Deposits and trust money}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) The following shall be deemed to be public money within the meaning}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 of this Act \endash }{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) Money deposited with any accounting officer pending the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
completion of a transaction whereby the money may become}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 payable to the Government or repayable to the depositor or any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 other person;
}{\f0\insrsid11272614 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (b) Money paid into Court by virtue of any Act, rule or authority}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 whatsoever;

\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (c) Money payable to the Government in trust for any purpose.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) All such money shall be either paid into the Niue Government Account}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 or otherwise dealt with and accounted for by the person having custody of it as}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 the Financial Secretary, subject to this Act and to any rules made under it, directs.
\par }{\f0\insrsid12792011 
\par (3)
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) The Financial Secretary may, without further authority than this}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
section, invest any particular sum or sums of such public money}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 by way of deposit with the Post Office Savings Bank or with any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
bank in Niue.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid16522314\charrsid12792011 (b) The investment of any such sum or sums and the period of}{\f0\insrsid16522314  }{\f0\insrsid16522314\charrsid12792011 
investment shall be at the absolute discretion of the Financial}{\f0\insrsid16522314  }{\f0\insrsid16522314\charrsid12792011 Secretary and no person shall have any right of action against him}{\f0\insrsid16522314  }{\f0\insrsid16522314\charrsid12792011 
or against the Government in respect of the investment or the non}{\f0\insrsid16522314  }{\f0\insrsid16522314\charrsid12792011 investment}{\f0\insrsid16522314  }{\f0\insrsid16522314\charrsid12792011 of any such money.}{
\f0\insrsid11272614\charrsid12792011 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (c) When any such sum or sums become repayable to the depositor or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
other person entitled to it there shall be added the amount of the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 interest certified by the Financial Secretary to have been earned .
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (d) The Financial Secretary may reduce the amount of interest so}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
payable by the reasonable cost of arranging or administering the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 investment.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 13 Unclaimed deposits and trust money}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Every sum of public money to which section 12 relates which is unclaimed}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 for a period of one year after having become payable to the depositor or other}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 person entitled to it shall, with accrued interest (if any) on it, be transferred to and}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
form part of the Niue Government Account; but the Financial Secretary may issue}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 and pay the same at any time to any claimant who establishes his claim to it to the}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 satisfaction of the Financial Secretary.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14251581 {\b\f0\insrsid11272614\charrsid12792011 PART 3
\par APPROPRIATION OF PUBLIC MONEY
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 14-18 }{\f0\insrsid11272614\charrsid12792011 [Repealed by 2004/270]}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 19 }{\b\f0\insrsid16522314\charrsid12792011 Over expenditure}{\b\f0\insrsid11272614\charrsid12792011  of items}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) Where the head of any department of the Government is of the opinion}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
that the amount provided in the estimates for any item will be insufficient to meet}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 expenditure chargeable to that item, he shall report the particulars to the Financial}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 Secretary who, having regard to the circumstances of the case, may authorise the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 over-expenditure of the amount provided for that item.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) No approval given under this section shall in itself authorise a}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 department to overspend the amount appropriated to any vote.
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 20 }{\f0\insrsid11272614\charrsid12792011 [Repealed by 2004/270]}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 21 Payments for which no specific appropriation}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 When any vote specified in an Appropriation Act contains an item for}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 contingencies, that item shall be deemed to be an appropriation for expenditure}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 on purposes other than those of the other items of the vote.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 4
\par THE PAYMENT OF PUBLIC MONEY
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 22 Authority for payment}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 The annual Appropriation Act shall be the authority for the payment of}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 money from the Niue Government Account.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 23 Imprests}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) Public money may be issued by way of imprest from the Niue}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Government Accounts to such officers or to such accounts as the Financial Secretary}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 authorises for the payment of amounts payable by the Government.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) The Financial Secretary may in such cases as he thinks fit authorise an}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
imprest or official account to be opened and operated in the name of an officer,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 either personally or by his official designation or in the name of an officer.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) With the prior approval in writing of the Financial Secretary more than}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 one officer may be authorised to operate on any such account.
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 24 }{\f0\insrsid11272614\charrsid12792011 [Repealed by 2004/270]}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 24A Rounding off transactions}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1)}{\f0\insrsid12792011 
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) Notwithstanding any other provision of this Act or any other Act,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
the Financial Secretary may, when levying any fee, levy, duty or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 impost, or making any assessment, or payment, round off the total}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
amount charged, levied, assessed or paid (as the case may be) to}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 the nearest multiple of 5 cents.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (b) Any amount rounded off under this section shall be rounded off in}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
favour of the person so charged, levied, assessed, or paid.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Where under subsection (1) any amount is paid to any person in excess}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
of the amount which, but for this section, that person shall have been entitled to,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 such excess amount shall be deemed to have been written off as if it were written}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 off under section 37.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 5
\par ANNUAL ACCOUNTS
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 25 Financial Secretary to furnish}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) As soon as possible after the close of the financial year, the Financial}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
Secretary shall furnish to Cabinet a statement of receipts and payments for that}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 year together with separate income and expenditure accounts and balance sheets}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 for such activities, institutions or services of a commercial nature as Cabinet directs.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Subject to the concurrence of the Audit Office, Cabinet may direct that}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 the commercial accounts and balance sheets prepared in terms of subsection (1)}
{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 shall be made up as at such date as he thinks fit.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) Such annual accounts are to be transmitted forthwith to the Audit Office}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
and, when finally certified by the Audit Office, are to be presented to the Assembly}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 together with the report of the Audit Office on them.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 6
\par OFFENCES
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 26 False declarations}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Every person who makes any declaration or gives any certificate required}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 to be made or given by this Act, or by any regulations or rules made under it,}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 knowing it to be false, shall be liable on conviction to imprisonment or a term not}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
exceeding 6 months or to a fine not exceeding 2 penalty units, or to both.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 27 Neglect to pay money into account}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) Every person who refuses or neglects to pay any public money into the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
account into which it is payable shall be liable on conviction to a fine not exceeding}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 2 penalty units.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Every person who refuses or neglects to make any return or furnish}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 any account, vouchers, or other papers which he is required to make or furnish}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 under this Act, or under any rules or regulations made under it, shall be liable on}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
conviction to a fine not exceeding 0.5 penalty units.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 28 Failure to appear for examination or produce accounts
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Every person who fails to attend at the time and place required of him by}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 any person under this Act for the purpose of being examined, or who fails to}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 produce any accounts, books, vouchers, or papers in his possession or under his}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
control which he is so required to produce, or who refuses to be sworn or to answer}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 any lawful question shall be liable on conviction to a fine not exceeding 2 penalty}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 units.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 29 General penalty}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Every person who is guilty of any wilful act of commission or omission}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 contrary to any provision of this Act for which no penalty is expressly provided}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 shall be liable on conviction to a fine not exceeding 1 penalty unit.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 30 Fines recoverable}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 All fines incurred under this Act shall, except where it is otherwise expressly}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 provided, be recovered upon the information of any person appointed by Cabi
net}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 in that behalf either generally or in any particular case.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 7
\par GENERAL PROVISIONS
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 31-31A }{\f0\insrsid11272614\charrsid12792011 [Repealed by 2004/270]}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 32 Suppression in case of death or bankruptcy}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 On the death, resignation or removal of any accounting officer the balances}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
remaining at the credit of his public or official account shall on the appointment}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 of his successor vest in and be transferred to the public or official account of the}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 successor, or otherwise dealt with as the Financial Secretary directs; and on the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 death,
 bankruptcy, or insolvency of any such accounting officer those balances}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 shall not constitute assets of his estate or be in any manner subject to the control of}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 his legal representative, assignee, or trustee.}{\f0\insrsid11272614 
\par }{\i\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 33 }{\f0\insrsid11272614\charrsid12792011 [Repealed]}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 34 Recovery of money not accounted for}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Every accounting officer or person into whose hands or under whose control}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 any public money or stores come shall be deemed to owe to the Government all}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 such money or the value of all such stores for which he has not accounted in such}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
manner as the Financial Secretary may direct; and all such money or the value of}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 all such stores shall be recoverable as money due to the Crown.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 35 Financial Secretary\rquote s instructions}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 All accounting officers and other persons concerned in the collection, receipt,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
custody or expenditure of public money or stores shall, subject to the provisions}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 of this Act and to any rules or regulations made under it, observe instructions}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 issued by the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Financial Secretary with respect to public money or public stores or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 to
 accounting for the same.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 36 Regulations and rules}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Cabinet may make all such rules or regulations as it deems necessary or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 expedient for the purpose of giving full effect to this Act and for the due}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 administration of it, and in particular for all or any of the following purposes \endash }{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) For regulating the collection, receipt, custody, banking, issue,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
expenditure, care and management of public money, and generally}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 for the guidance of all persons concerned with it;
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (b) For regulating the purchase, safe custody, issue, sale or other}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
disposal, or writing off of public stores and for rendering accounts}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 of public stores.}{\f0\insrsid11272614 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 37 Irrecoverable losses}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) Except as provided by this section the authority of the Assembly shall}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 be obtained before any losses of public money or stores are finally written off:

\par }{\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid14251581 {\f0\insrsid11272614\charrsid12792011 Provided that this section shall not apply to any money the payment of which has}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 been remitted under any statutory authority or by any Court or other tribunal or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 to any normal and unavoidable losses of stores.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) If any dispute arises as to what constitutes a normal and unavoidable}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
loss in respect of any stores or class of stores for the purpose of this section, the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 decision of Cabinet shall be binding on all parties.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 38 Public stores}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 This Act, and of any regulations or instructions made under it in their}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 application to public money with any necessary modifications apply to public}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 stores.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 8
\par PUBLIC SECURITIES
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 39 Custodians}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 The Financial Secretary and one other person to be appointed by Cabinet}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 shall be the custodians of public securities.}{\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 40 Annual statement of investments}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) There shall be included in the annual accounts for each financial year a}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
statement of public securities showing details of public securities held at the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 commencement of that financial year, acquired or disposed of during that year}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 and held at the close of it.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Such statement shall be presented to the Niue Assembly together with}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 the annual accounts when audited.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 41 Taking and release of securities to the Crown}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) Wherever security is taken in respect of an advance of public money,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 unless any enactment provides otherwise, the security shall be given to or taken}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 in the name of Her Majesty.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Where any security is vested in Her Majesty Cabinet may, on behalf of}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Her Majesty, exercise any powers, functions, and rights (including any power of}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 disposal) and undertake and perform any liabilities, in respect of or in connection}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
with the security which could be exercised, undertaken or performed by Her}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Majesty.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 42 Expenditure for protection of public securities}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1)}{\f0\insrsid12792011 
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) Subject to this section, money may be expended out of any fund or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
account of the Niue Government Account for the protection,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 preservation and improvement of any real or personal property on}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
the security of which any money in that fund or account has been}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 lawfully invested.}{\f0\insrsid11272614 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (b) The authority conferred by this section may be exercised}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
notwithstanding the prior exercise in respect of the mortgaged}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 property of any power of sale or of entry into possession.}{\f0\insrsid11272614 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) The authority conferred by this section shall extend to authorise the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 expenditure out of any fund or account as aforesaid of money required for the}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 planting of any land, the employment of labour on it, the making of further}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 advances to mor
tgagors, the carrying on of any farming business, and for such}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 other purposes as may be considered necessary to prevent or minimise any loss}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 on the realisation of any securities as aforesaid.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) All money expended under this section shall be paid out of money}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 appropriated for the purpose by the Assembly.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (4) No amount shall be expended under this section in respect of any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 property without the specific approval of Cabinet.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (5) This section is in addition to and not in substitution for any powers or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 authorities conferred otherwise than by or under this section.}{
\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\b\f0\insrsid11272614\charrsid12792011 PART 9
\par SURCHARGES
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 43 Meaning of }{\b\f0\insrsid12792011 "}{\b\f0\insrsid11272614\charrsid12792011 deficiency or loss}{\b\f0\insrsid12792011 "}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 In this Part, }{\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011 deficiency or loss}{\f0\insrsid12792011 "}{\f0\insrsid11272614\charrsid12792011  means \endash }{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) Any deficiency or loss of, or failure to fully and properly account}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
for, public money or public stores, by reason of \endash 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (i) The wilful or negligent omission of any person or persons to}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
collect, receive, or account for any public money or public stores;}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 or
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14251581 {\f0\insrsid12792011 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (ii) The application and charging of any public money to any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
service or purpose for which it was not legally available or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 applicable; or
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (iii) The payment of any public money without proper authority}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
or without being properly vouchered; or
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (iv) The failure to comply with any enactment or any rules or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
instructions made or issued pursuant to any enactment;
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (b) Any deficiency or loss of public money or public stores, or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
expenditure of public money, or damage to public stores, or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 expenditure for the replacement or repair of public stores caused}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
through \endash }{\f0\insrsid11272614 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (i) The fraud, default or neglect, or improper or unauthorised use}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
by any person or persons;}{\f0\insrsid11272614 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (ii) The failure of any person or persons to comply with any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
enactment, or any rules or instructions made or issued under}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 any enactment.}{\f0\insrsid11272614 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 44 Deficiency or loss of public money or public stores}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Where there has been a deficiency or loss of public money or public stores,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 the permanent head or administrative head, as t
he case may be, of the Government}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 department or Government agency responsible for the money or stores shall, as}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
soon as practicable after the deficiency or loss occurs, report the matter to the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Financial Secretary.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 45 Surcharge}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) If it appears to the Financial Secretary that there has been any deficiency}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
or loss in respect of any public money or public stores, the Financial Secretary}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 may, by notice in writing require any person who appears to the Financial Secretary}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 to be in default or responsible for such deficiency or loss, to show cause why he}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 should not be surcharged with the amount of deficiency or loss.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) Every notice given under subsection (1) shall \endash 
\par }{\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (i) Specify the amount of the surcharge; and
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (ii) Include a statement of the grounds on which it is considered}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
the person is liable to be surcharged; and
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (iii) State the date (being a date not less than 14 days from the date}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
of the notice) by which the person is required to show cause}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 why he should not be surcharged.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) Where any amount of any deficiency or loss cannot be accurately}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 determined, the Financial Secretary may estimate the deficiency or loss and, in}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 the absence of proof to the contrary, that estimate shall for all purposes be deemed}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 to be correct.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (4) On receipt of an explanation by a person who has been required to}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 show cause why he should not be surcharged, or, where the Financial Secretary is}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 satisfied on reasonable grounds that the notice given under subsection (1) has}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
been received by the person, then in default of any such explanation, the Financial}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 Secretary shall, if he considers that the circumstances warrant it \endash 
\par }{\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) Surcharge the person for the amount of the deficiency or loss or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
such lesser amount as he thinks fit; and
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (b) Notify the person surcharged in writing of the date by which the}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
surcharge must be satisfied.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (5) Where the Financial Secretary is of the opinion that 2 or more persons}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 are responsible for any deficiency or loss, he may surcharge each person for the
}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 full amount of the deficiency or loss, and in that event, those persons shall be}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 jointly and severally liable for such amount.

\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (6) The Financial Secretary may revoke, or reduce the amount of any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 surcharge made under this section.}{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (7) The amount of any unsatisfied surcharge under this section shall be a}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 debt due to the Crown by the person surcharged, and may be recovered accordingly}
{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 in the Court, or by way of set-off as provided for in section 47.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (8) If the Financial Secretary so directs, no money (other than salary or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 wages) payable to or claimed by a person surcharged under this section shall be}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 paid to him by the Crown until the surcharge has been satisfied.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (9) Nothing in this section shall prevent the recovery without surcharge}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 from any person liable to be surcharged, of the amount of any deficiency or loss,}
{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 or of such part of it as the Financial Secretary thinks fit, as a debt due to the Crown.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (10) All money recovered under this section shall be paid into the account}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 which suffered the def
iciency or loss in respect of which the surcharge was made.
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 46 Appeal to High Court}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 Any person who has been surcharged under section 45(4)(b), and who is}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 dissatisfied with the surcharge, may within 21 days after the date of service on}{
\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 him of notice of the surcharge, appeal to the High Court which, after making such}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
investigation as it deems equitable, may make such order as the Court thinks fit}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 either confirming the surcharge, or directing the relief of the appellant from it}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 either wholly or in part in such manner as the Court may direct.
\par }{\b\f0\insrsid12792011 
\par }{\b\f0\insrsid11272614\charrsid12792011 47 Set-off}{\b\f0\insrsid11272614 
\par }{\b\f0\insrsid12792011\charrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (1) Where \endash }{\f0\insrsid11272614 
\par }{\f0\insrsid12792011\charrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (a) Under section 45 the Financial Secretary has surcharged any person;}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 or

\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid12792011 {\f0\insrsid11272614\charrsid12792011 (b) Any person owes any sum of money to the Government or any}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
agency of the Government and such sum is overdue for payment,}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 and such person is entitled to be paid any money by the Crown or any agency of}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 the Government, the Financial Secretary may without further authority than this}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 section, where any surcharge remains unsatisfied or such sum remains overdue}
{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 for payment, set-off any sum to which the person is so entitled against the amount}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
surcharged or overdue as the case may be, either in one sum or by deduction over}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 a period of time, and shall send to the person a statement of the amount or amounts}{\f0\insrsid12792011  }{
\f0\insrsid11272614\charrsid12792011 so set-off.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12792011 {\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (2) For the purposes of this section, a sum of money shall, in the absence of}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 
evidence to the contrary, be deemed to be overdue for payment when it has been}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 due and owing for a period of 3 months.
\par }{\f0\insrsid12792011 
\par }{\f0\insrsid11272614\charrsid12792011 (3) Notwithstanding section 45 (8) a set-off under this section may be made}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 against salary or wages, provided the amount so set-off does not exceed 20 per}
{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 cent in any one pay period of the net amount after income tax of such salary or}{\f0\insrsid12792011  }{\f0\insrsid11272614\charrsid12792011 wages.}{\f0\insrsid11087364\charrsid12792011 
\par }}