{\rtf1\ansi\ansicpg1252\uc1\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033{\fonttbl{\f0\froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;} {\f37\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Palatino{\*\falt Book Antiqua};}{\f73\froman\fcharset238\fprq2 Times New Roman CE;}{\f74\froman\fcharset204\fprq2 Times New Roman Cyr;}{\f76\froman\fcharset161\fprq2 Times New Roman Greek;} {\f77\froman\fcharset162\fprq2 Times New Roman Tur;}{\f78\froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f79\froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f80\froman\fcharset186\fprq2 Times New Roman Baltic;} {\f81\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;}{\stylesheet{ \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 \styrsid16523914 Normal;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\* \ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \snext11 \ssemihidden Normal Table;}{\s15\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext15 \styrsid16523914 Default;}{\s16\ql \li0\ri0\sa250\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM184;}{\s17\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM5;}{ \s18\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM6;}{\s19\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM16;}{\s20\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM18;}{\s21\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM15;}{ \s22\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM27;}{\s23\ql \li0\ri0\sa408\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM195;}{\s24\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM61;}{\s25\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid16523914 CM19;}} {\*\latentstyles\lsdstimax156\lsdlockeddef0}{\*\listtable{\list\listtemplateid-1477209363\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0 \levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listname ;}\listid-2108135930}{\list\listtemplateid-2101882118\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0 \levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listname ;}\listid-1789399110}{\list\listtemplateid1109151194\listhybrid{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}} {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0 \levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listname ;}\listid-1284566853} {\list\listtemplateid-227803341\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}} {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listname ;}\listid-1146926203}{\list\listtemplateid-1799764286\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0 \levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listname ;}\listid-970750854}{\list\listtemplateid409645836\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1 \levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0 \levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listname ;}\listid1040011759}{\list\listtemplateid-898448867\listhybrid{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}} {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0 \levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listname ;}\listid1078977632} {\list\listtemplateid936776155\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}} {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listname ;}\listid1768300622}{\list\listtemplateid-1492586268\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}} {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext \'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0 \levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}}{\listname ;}\listid1986086965}}{\*\listoverridetable{\listoverride\listid-970750854\listoverridecount0\ls1}{\listoverride\listid1768300622\listoverridecount0\ls2} {\listoverride\listid1040011759\listoverridecount0\ls3}{\listoverride\listid1078977632\listoverridecount0\ls4}{\listoverride\listid-1284566853\listoverridecount0\ls5}{\listoverride\listid-2108135930\listoverridecount0\ls6}{\listoverride\listid-1789399110 \listoverridecount0\ls7}{\listoverride\listid1986086965\listoverridecount0\ls8}{\listoverride\listid-1146926203\listoverridecount0\ls9}}{\*\rsidtbl \rsid139005\rsid203105\rsid537502\rsid552053\rsid794758\rsid802443\rsid865930\rsid944611\rsid1320588 \rsid1376291\rsid1398906\rsid1769682\rsid1917344\rsid1977997\rsid2296171\rsid2299641\rsid2696272\rsid2698587\rsid3022485\rsid3103778\rsid3162444\rsid3170452\rsid3416762\rsid3439401\rsid3868201\rsid4341957\rsid4601680\rsid4680742\rsid5009807\rsid5259834 \rsid5452854\rsid5529808\rsid5705386\rsid6245807\rsid6822423\rsid7542468\rsid7804331\rsid7807951\rsid7952950\rsid8419064\rsid8548346\rsid8851346\rsid8869600\rsid9264062\rsid9381563\rsid9445696\rsid9454441\rsid9532726\rsid9978685\rsid10051510\rsid10319439 \rsid10443183\rsid10512402\rsid10683519\rsid11029387\rsid11087364\rsid11163140\rsid11341895\rsid11369301\rsid11667298\rsid11812270\rsid11939043\rsid12022038\rsid12260031\rsid12463417\rsid12716194\rsid13314409\rsid13506418\rsid13659304\rsid13661712 \rsid13721168\rsid13777451\rsid14027974\rsid14435780\rsid14483658\rsid14813878\rsid14879425\rsid15338554\rsid15402439\rsid15495901\rsid15622916\rsid15751623\rsid15757769\rsid16068789\rsid16199373\rsid16325338\rsid16342440\rsid16414360\rsid16523914 \rsid16661602\rsid16672894\rsid16676209}{\*\generator Microsoft Word 11.0.5604;}{\info{\title AUDIT REGULATIONS 1970 }{\author sam_f}{\operator sam_f}{\creatim\yr2009\mo4\dy16\hr9\min58}{\revtim\yr2009\mo4\dy17\hr11\min53}{\version4}{\edmins6}{\nofpages8} {\nofwords2646}{\nofchars15083}{\*\company scims}{\nofcharsws17694}{\vern24689}}\paperw11906\paperh16838 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\formshade\horzdoc\dgmargin\dghspace180\dgvspace180 \dghorigin1701\dgvorigin1984\dghshow1\dgvshow1\jexpand\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct \asianbrkrule\nojkernpunct\rsidroot16523914 \fet0\sectd \linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid11029387\charrsid5009807 NIUE LAWS }{ \lang2057\langfe1033\langnp2057\insrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid11029387\charrsid5009807 LEGISLATION AS AT DECEMBER 2006 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid11029387\charrsid5009807 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 AUDIT REGULATIONS 1970 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li0\ri0\nowidctlpar\tx457\tx4322\tx4801\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 1 \tab Title \par 2 \tab Interpretation \par 3 \tab Inspection and audit \par 4 \tab Inspectors \par 5 \tab Audit Office may report to Minister \par 6 \tab Controller and Auditor-General\rquote s precept \par 7 \tab Surcharges \par 8 \tab Recovery of surcharges \par 9 \tab Appeal as to surcharges \par 10 \tab Passing of payments without receipts \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 11 \tab Powers of Audit Office as to payment of royalties}{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 12 \tab Cabinet or Audit Office may investigate accounts in connection with Government contracts}{\lang2057\langfe1033\langnp2057\insrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 13 \tab Statutory and local authorities}{\lang2057\langfe1033\langnp2057\insrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 14 \tab Audit fees and costs}{\lang2057\langfe1033\langnp2057\insrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 15 \tab Report of Audit Office}{\lang2057\langfe1033\langnp2057\insrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 16 \tab Offences and penalties}{\lang2057\langfe1033\langnp2057\insrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 1 Title \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 These are the Audit Regulations 1970. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 2 Interpretation \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 In these Regulations \endash }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 accounting officer}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means an imprestee, receiver, or other person who is required to render an account under any enactment or appointment ; and includes every person who, by any enactment or by virtue of any appointment, is charged with the duty of collecting or receiving, or who does actually collect or receive, any public money, or who is charged with the duty of disbursing, or who does a ctually disburse, any public money, or who is charged with the purchase, receipt, custody, or disposal of or the accounting for any public stores; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 Act}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means the Niue Act 1966; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 Audit Office}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means the Auditor-General; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 Auditor-General}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means the Auditor-General of New Zealand; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 imprestee}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means any person in whose hands any public money is placed for expenditure in the public service; }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 local authority}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means any Council, Board, Trustees, Commissioners, or other persons, by whatever name designate d, entrusted by or under authority of any enactment with the administration of the affairs of any municipality, district, or village and having power to levy rates or taxes or to impose fines or penalties; }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 public money}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 me ans money, or securities of any kind for the payment of money, received for or on account of, or payable to, or belonging to, or deposited with, the Crown or the Government or any Department or agency of the Government; and includes public securities; }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 public securities}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means securities representing the investment of any public money; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 public stores}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 or }{\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 stores}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means chattels, machinery, livestock, or buildings in the possession or under the control of any Department or agency on account of the Government; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 statutory authority}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means any Council, Board, Trustees, Commissioners, or any other persons, by whatever name designated, entrusted with the administration of any scheme, trust, fund or other undertaking of a public nature established by or under the authority of any enactm ent. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 3. }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 Inspection and audit \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (1) The Audit Office shall inspect, examine, and audit the books and accounts of every accounting officer and of every other person concerned in the accounting, collection, receipt, custody, or expenditure of public money or stores. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (2) The Audit Office shall have free access at all convenient times to the accounts and records relating to any public money or stores and to the offices or premises in which any such accounts or records are located; and it shall be the duty of all persons whomsoever to afford all such information as the Audit Office at any time requires, and to answer all such questions as may be addressed to them or any of them by the Audit Office touching any public money or stores, or any account thereof, or any other matter which may enable the Audit Office to fulfil the duties imposed on it by these regulations. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (3) The Audit Office may cause search to be made in and extracts taken from any book, document, or record in any public office without paying any fee therefor. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (4) The Audit Office shall make such examination, reviews and tests as it considers necessary of the accounts and transactions relating to any public money and stores to ascertain whether, in the opinion of the Audit Office \endash }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (a) The accounts have been faithfully and properly kept; }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (b) Internal controls and procedures applied are sufficient to ensure that all money is accounted for and to secure an effective check on the assessment, collection, and proper allocation of revenue; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (c) Int ernal controls and procedures applied are sufficient to secure an effective control over expenditure, and to ensure that expenditure has been properly authorised and charged against the proper appropriation provided by the Assembly; }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (d) Internal controls and procedures applied are adequate for proper custody and control of stores and for the maintenance of essential stores records. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (5) The provisions of this regulation shall, with the necessary modification, apply to all accounts and transa ctions in respect of money or stores required to be audited by the Audit Office under any enactment. \par \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 4 Inspectors \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 The Auditor-General may, by writing under his hand, appoint any officer of the Audit Department or other fit person to inspect, examine, o r audit any books, accounts, or stores, which are required to be inspected, examined, or audited by these Regulations or by any other enactment and to report thereon to him; and for the purposes of any such inspection and report any such officer or other person shall have power to inspect all books, accounts, vouchers, and other papers relating thereto. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 5 Audit Office may report to Minister \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (1) The Audit Office may communicate with the Minister or any other person whomsoever upon any account or transact ion subject to audit by the Audit Office under these regulations or any other enactment. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (2) The Audit Office may report to the Minister the name of any person failing to comply with the requirements of these Regulations, or of any other enactment relati ng to public money or public stores, and thereupon, and until the failure is made good to the satisfaction of the Minister, all salaries and money that may be or become due to that person may be withheld. \par \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 6 Auditor-General\rquote s precept \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (1) The Auditor-Gen eral may, by precept under his hand, require any such person as he thinks fit to appear personally before him or any officer of the Audit Department at a time and place to be named in the precept, and to produce any accounts, vouchers, books, or papers in the possession or control of that person. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (2) The Auditor-General or officer of the Audit Department shall have full power to examine any such person on oath touching the receipt, expenditure of or otherwise dealing with any public money or stores, and t ouching all other matters necessary for the due execution of the powers vested in the Audit Office by these regulations. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (3) Every person who is compelled under this regulation to attend before the Audit Office shall be entitled to be paid from the Niue Government Account such expenses as the Audit Office certifies to be reasonable. \par \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 7 Surcharges \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (1) If it appears to the Audit Office that in any account or transaction subject to its audit there has been any deficiency or loss, or that any money has not been fully and properly accounted for, by reason of the fact that \endash }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (a) Any accounting officer or other person has wilfully or negligently omitted to collect, receive, or account for any money; or }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (b) Any money has been applied and charged to any serv ice or purpose for which it was not legally available and applicable; or }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (c) Any payment has been made without proper authority or has not been duly vouched; or }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (d) There has been a deficiency or loss of money or stores, or expenditu re of money, or damage to stores, or expenditure for the replacement or repair of stores, caused through the fraud, mistake, default, negligence, or error of, or improper or unauthorised use by, any person; or }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (e) Any material error has been committed; or }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (f) Any of the provisions of these Regulations, or of any other enactment relating to public money or public stores, have not been complied with \endash \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 \par the Auditor-General may call on the person who appears to him to be in default or responsible to show cause why he should not be surcharged with the amount of the deficiency or loss, notifying that person in writing of the proposed surcharge and of the ti me within which he is required to state why he should not be surcharged. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (2) In any case in which the amount of any deficiency or loss cannot be accurately determined, the Auditor-General shall make an estimate of the deficiency or loss, and that estimate shall for all purposes be deemed to be correct. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (3) On receipt of any explanation submitted by any person who has been called on to show cause why he should not be surcharged, or in default of any such explanation, the Auditor-General shall, if he consi ders the circumstances warrant it, issue a surcharge for the amount concerned. The person surcharged shall be notified by the Auditor-General of the time within which the surcharge must be satisfied. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (4) Any surcharge unsatisfied within the time so allowed shall be reported by the Auditor-General to the Minister, to be by him enforced against the person surcharged. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (5) The Auditor-General may at any time revoke any surcharge made by him under this regulation if he considers it to have been made in error. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (6) Nothing in this regulation shall prevent the recovery without surcharge, from any person liable to be surcharged, of the amount of the deficiency or loss, or of so much thereof as the Auditor-General thinks fit, as a debt due to the Crown. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (7) If any person having possession or control of any public money or stores applies the same, or causes or permits the same or any part thereof to be applied, to other than public services, or is a defaulter in respect of any such money or stores, the Audit Of fice shall forthwith take all such steps as it thinks fit to prosecute the offender according to law, but nothing herein shall prevent the prosecution of that person by any person other than the Audit Office. \par \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 8 Recovery of surcharges \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (1)}{\lang2057\langfe1033\langnp2057\insrsid5009807 \par \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (a) The Minister, on receiving the Audit Office report of an unsatisfied surcharge, may direct Cabinet to take such steps to recover the amount as the case may require. No amount payable to or claimed by that person shall be paid until the surcharge has b een satisfied, and the amount of the surcharge shall be recoverable from that person as a debt due to the Crown; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (b) Payment of not more than one-fifth of the net salary for any pay period of any officer surcharged shall be withheld under this regulation. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (2) All money recovered under this regulation shall be paid into the account which suffered the deficiency or loss in respect of which the surcharge was issued. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 9 Appeal as to surcharges \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 Any person who has been surcharged and who is dissatisfied wit h that surcharge may within one month after the date of the service on him of notice of the surcharge appeal to the Minister, who, after making such investigation as he deems equitable, may make such order as he thinks fit either confirming the surcharge or directing the relief of the appellant therefrom either wholly or in part, whereupon the amount of the surcharge which has not been remitted shall become due and payable and subject to regulation 8. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 10 Passing of payments without receipts \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 Cabinet on s atisfactory evidence being provided that the receipts or other requisite papers have been lost or destroyed or that it is not possible to obtain or replace them, may order that any payment of public money be allowed as paid without production of receipts, and the Audit Office may after making such inquiries as it considers desirable pass the payment accordingly. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 11 Powers of Audit Office as to payment of royalties \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 The Audit Office may inspect and examine the books and accounts of any person who is for the time being liable for the payment to the Crown of any royalties under any lease or licence. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 12 Cabinet or Audit Office may investigate accounts in connection with Government contracts \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (1) For the purposes of this regulation the term }{\lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 Government contract}{ \lang2057\langfe1033\langnp2057\insrsid5009807 "}{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 means any contract for the supply of any goods or the execution of any works in consideration of any payment out of public money, and includes any subcontract made in relation to any such contract. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (2) This regulation shall apply with respect to any Government contract whether or not the contract has been wholly or partly performed and executed. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (3) For the purpose of obtaining any information in relation to any Government contract, Cabinet or the Auditor-General may \endash }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (a) Inspect, examine, and audit any books, accounts, vouchers, records, or documents; } {\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (b) Require any person to produce any books, accounts, vouchers, records, or documents in his possession or under his control, and to allow copies of or extracts from any such books, accounts, vouchers, records, or documents to be made; }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (c) Require any p erson to furnish in a form to be approved by or acceptable to the Auditor-General, any information or particulars that may be required by him; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (d) Inspect, measure, and test any real or personal property; }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (e) Enter any land, building or place. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (4) Ca binet or the Auditor-General may delegate to any person or class of persons, or to the holder or holders of any office or class of offices, any of the powers conferred by this regulation. Any such delegation may be at any time revoked. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (5) Every person commits an offence against this regulation who \endash }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (a) Resists, obstructs, deceives, or attempts to deceive any person who is exercising or attempting to exercise any power or function under this regulation; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (b) Makes any false or mislea ding statement or any material omission in any information or particulars furnished under this regulation; }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (c) Fails to comply in any respect with any requirement under this regulation. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (6) Every person who aids, abets, counsels, or procures, or is in any way knowingly concerned with, the commission of an offence against this regulation shall be deemed to have committed an offence against this regulation. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (7) Any offence against this regulation committed by a servant or agent in the course of his employment shall be deemed to have been also committed by his employer or principal. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (8) Every person who commits or attempts to commit an offence against this regulation is liable \endash }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (a) In the case of an individual, to imprisonment for a term not exceedin g 3 months or to a fine not exceeding 1 penalty unit and (if the offence is a continuing one) to a further fine not exceeding 0.5 penalty units for every day during which the offence has continued, or to both such imprisonment and such fines; }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (b) In the case of a company or other corporation, to a fine not exceeding 10 penalty units and (if the offence is a continuing one) to a further fine not exceeding 0.5 penalty units for every day during which the offence has continued. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 13 Statutory and local authorities \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 The functions and powers of the Audit Office under these Regulations shall extend to the inspection, examination, and audit of the accounts of every statutory authority and every local authority in Niue created, incorporated, or establi shed by any enactment. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 14 Audit fees and costs \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (1) The cost of the audit of its accounts, public money, and public stores shall be borne by the Government of Niue. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (2) Where the Audit Office is appointed auditor of any body or of any accounts or tran sactions, whether under these regulations or any other enactment or otherwise howsoever, fees shall be payable to the Audit Office in respect of the audit at such a rate as the Minister of Finance fixes. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (3) In addition to the aforesaid fees and costs, t he Audit Office shall be reimbursed for all travelling expenses and other disbursements in connection with its duties as prescribed by these}{\lang2057\langfe1033\langnp2057\insrsid5009807 }{ \lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 regulations. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (4) The amount payable to the Audit Office in respect of any such fees, costs, expenses, or disbursements shall be a debt due to the Crown, and shall be recoverable in any court. \par \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 15 Report of Audit Office }{\b\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 Cabinet shall on receipt of the report of the Audit Office submitted under the Constitution, present the report and the statements of accounts or f unds which have been audited by the Audit Office together with reports thereon to the Assembly forthwith if then meeting, and if not, then at the first sitting of the next meeting. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\b\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 16 Offences and penalties \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (1) Every person who refuses or neglects to pay any public money into the account into which that money is payable is liable to a fine not exceeding 2 penalty units. }{ \lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (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 these Regulations, not being an offence under regulation 12 is liable to a fine not exceeding 0.5 penalty units. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (3) Every person commits an offence and is liable to a fine not exceeding 2 penalty units, who \endash }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (a) Fails to attend at the time and place required of him by the Auditor-General or any other person under these Regulations for the purpose of being examined; or }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (b) Fails to produce any accounts, books, vouchers, or papers in his possession or under his control which he is required to produce; or }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (c) Refuses to be sworn or to answer any lawful question asked him by the Cabinet or other person authorised to act in his behalf or by the Audit Office \endash \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5009807 {\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 \par not being an offence under regulation 12. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (4) Every person who is guilty of any wilful act of commission or omission contrary to any of these Regulations for which no penalty is expressly provided is liable to a fine not exceeding 1 penalty unit. }{\lang2057\langfe1033\langnp2057\insrsid16523914 \par }{\lang2057\langfe1033\langnp2057\insrsid5009807\charrsid5009807 \par }{\lang2057\langfe1033\langnp2057\insrsid16523914\charrsid5009807 (5) All proceedings for an offence against these Regulations shall be commenced upon the information of any person appointed by Cabinet in that behalf, either generally or in any particular case. }{\lang2057\langfe1033\langnp2057\insrsid11087364\charrsid5009807 \par }}