The following factors will be considered when calculating the surcharge amount -
|
LOSS |
ACTION |
SURCHARGE |
|
Damage to or loss of government vehicles |
Disregard for procedures in the Finance Instructions. |
100% recovery of the full cost of repairs or replacement. |
|
Loss of cash, inventories or property, plant and equipment |
Disregard for procedures in the Finance Instructions. Lack of adequate internal control or supervision. |
100% recovery up to the amount of the loss. The loss may be apportioned amongst all officers responsible. 50% recovery of total loss or lower value approved by the CEO-Finance or delegate. |
|
Overpayment of Salaries & Wages |
Disregard for procedures in the Finance Instructions. Lack of adequate internal control or supervision. |
100% recovery of the total amount overpaid. 50% recovery of total amount overpaid. |
|
Unauthorised expenditure |
Disregard for procedures in the Finance Instructions. Lack of adequate internal control or supervision. |
100% recovery of the unauthorised expenditure 50% recovery of total unauthorised expenditure or lower amount approved by the CEO-Finance or delegate. |
(Financial Instructions 2005 s(75))