Act No. 48 of 1959.
2. (1) Section eighty-nine of the principal Act is hereby amended by the insertion after sub-section (1) of the following sub-section:
“(1)bis The Governor-General-in-Council may make regulations for the provinces prescribing―
(a) | the form of estimates required for presentation to the provincial council; | |||||||
(b) | the system which shall be observed for―
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(c) | the officers or other persons who shall receive, hold, issue, account for, manage or otherwise deal with such provincial moneys, stores, stamps or securities, and the duties and responsibilities of such officers or persons, |
and generally for the better administration of the provincial revenue fund.”.
(2) Sub-section (4) of section five of the Financial Relations Consolidation and Amendment Act, 1945 (Act No. 38 of 1945), is hereby repealed.
3. (1) Section ninety-two of the principal Act is hereby amended by the addition of the following subsections:
“(5) (a) | If any person who is or was in the employment of a province―
and a proper explanation is not, within a period specified by an auditor referred to in sub-section (1), furnished to such auditor with regard to such failure to collect, improper payment, payment not duly vouched, deficiency, destruction, damage or failure to carry out a duty, that auditor may surcharge against the said person the amount not collected or the amount of such payment, deficiency, damage or loss or the value of the property destroyed, as the case may be, or such lesser amount or value as he may in |