New South Wales Consolidated Acts

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RURAL LANDS PROTECTION ACT 1998 - SECT 229

Auditor-General may surcharge for improper expenditure

229 Auditor-General may surcharge for improper expenditure

(1) The Auditor-General may disallow any expenditure that has been improperly incurred by or on behalf of the State Council or an authority or any improper entry or transfer appearing in the State Council’s or an authority’s accounting records.
(2) The Auditor-General may surcharge the members or employees of the State Council or directors or employees of the authority who incurred or authorised the expenditure or who made or authorised the entry or transfer with the amount of the expenditure, entry or transfer disallowed by the Auditor-General.
(3) The Auditor-General may surcharge a member or employee of the State Council or a director or employee of an authority with the amount of:
(a) any deficiency that is attributable to the culpable negligence or misconduct of the member, director or employee, or
(b) any money that the member, director or employee ought to have accounted for.



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