An officer may be surcharged under section 45 on any of the following grounds—
(a) failure to collect any monies owing to Government, the collection of which the officer is or was at the time responsible;
(b) payment of public monies in excess of amounts authorised under Part 5 of this Act;
(c) making, allowing or directing any payment of public monies without proper authority, or proper evidence that the amount was due;
(d) payment of public monies without obtaining proper evidence of the identity of the payee;
(e) responsibility for any deficiency in, loss or destruction of or damage to any public monies, stamps, securities, stores or other public property;
(f) failure to render accurate accounts by a person whose duties require him or her to render such accounts;
(g) signing an incorrect or false certificate on a voucher;
(h) mixing public monies with other monies;
(i) contravention of this Act, the Financial Regulations or the Procurement and Stores Regulations; or
(j) failure to comply with any lawful direction or instructions given under this Act.