JUNE 29.] THE NEW ZEALAND GAZETTE. 2199

24. The Resident Commissioner may order that the salary or other moneys payable, whether out of the Consolidated Fund or out of the Cook Islands Treasury, to any accounting officer who has failed to render any account or to remit any money in accordance with these regulations shall be withheld until the account is rendered or the money remitted.

25. Any accounting officer who commits any breach of these regulations, or any error in an account returned or kept by him, shall forfeit by way of deduction from his salary or other remuneration, whether payable out of the Consolidated Fund or out of the Cook Islands Treasury, such sum (if any) not exceeding £1 as the Resident Commissioner in any case thinks fit to direct.

26. Any officer of the Cook Islands Public Service may be required by the Minister to provide security, for such sum and in such manner as may be thought necessary by the Minister, for the due accounting for and payment of all public moneys which come into his hands.

27. Every accounting officer, on being relieved of his duties, shall make up to date and duly transmit to the Treasurer all returns and statements required from him under these regulations, and shall hand over to the officer who relieves or succeeds him in the execution of his office all moneys, stamps, books, documents, stores, and other public property in his possession, together with a return of the same in writing signed by him, a copy of which, signed by both the outgoing and the incoming officer, shall forthwith be forwarded to the Resident Commissioner.

28. It shall be the duty of the Minister from time to time, at such intervals as he deems necessary, to cause an audit to be made by the Auditor of all accounts relating to the receipt, custody, or expenditure of public moneys.

29. It shall be the duty of all officers of the Cook Islands Public Service, and of all other persons whatever, to afford all such information as the Auditor may require touching any public moneys, and any person who refuses such information shall be guilty of an offence punishable by a fine not exceeding fifty pounds.

30. The Auditor shall report the result of every audit so made to the Resident Commissioner, who shall forthwith forward such report to the Minister.

31. If it appears to the Resident Commissioner on any such audit that—

(a.) Any accounting officer has wilfully or negligently omitted to collect or receive any public moneys;

(b.) Any public moneys have not been duly accounted for;

(c.) Any public moneys have been illegally expended; or that

(d.) There has been any deficiency or loss of public moneys through the fraud, negligence, or mistake of any officer of the Cook Islands Public Service,—the Resident Commissioner shall surcharge with the amount of such public moneys the person who appears to him to be in default or responsible, notifying that person in writing of the surcharge and of the time within which it must be satisfied, and shall also notify the Minister thereof.

32. The Resident Commissioner may at any time revoke any surcharge made by him in error.

33. Any person so surcharged may, within two months after the receipt of the notice thereof, appeal to the Minister, who, after making or causing to be made such investigation as he thinks equitable, may determine the matter by an order either confirming the surcharge or directing the relief of the appellant therefrom either wholly or in part. Such appeal shall be made by delivering a written notice thereof to the Resident Commissioner.

34. The amount of any such surcharge shall, after the expiry of the time for appeal therefrom, or in case of an appeal, then after the determination of that appeal, and to the extent to which the surcharge is confirmed, constitute a debt due to the Crown by the person surcharged, and may be recovered by action accordingly, or deducted from the salary or other moneys payable to the person surcharged from the Consolidated Fund or the Cook Islands Treasury in such manner as the Minister may direct.

35. Nothing in the foregoing regulations as to surcharge shall preclude any other method of recovering from any person the amount of any loss which he may have caused to the Cook Islands Treasury by any fraud, negligence, mistake, or breach of official duty.