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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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