(1) The Director of Finance and Planning shall give written notification of a decision to surcharge to—
(a) the person surcharged;
(b) the accounting officer of the Department concerned;
(c) the Accountant General;
(d) the Director of Audit; and
(e) the Public Service Commission.
(2) A notification under subsection (1) shall include the grounds upon which the surcharge is based and the amount of such surcharge.
(3) For the purposes of this section and section 48, the Public Service Commission includes the Judicial and Legal Services Commission and the Teaching Service Commission, as appropriate in the particular context.