(1) Where a loss or deficiency occurs in —
(a) public monies that has been advanced to a public officer of a Government Agency; or
(b) public monies while under the control of a public officer,
that loss or deficiency is a debt due to the Government and may be recovered from the public officer by a surcharge under Part 15.
(2) It is a defence for a public officer under subsection (1), if the public officer proves that the loss or deficiency was not caused or contributed to by his or her failure to fulfil a duty in relation to the collection, receipt or custody of public monies.
(3) Where loss or destruction of or damage to public assets, other than public money, occurs while the public asset is in the care of a public officer, the value of the public asset lost or destroyed or the cost of repairing the damage to the public asset is due to the Government and may be recovered by a surcharge under Part 15 from —
(a) the public officer in whose custody the property was at the time; or
(b) a public officer who by negligence or misconduct causes or contributes to the loss or destruction of or damage to the public asset.
(4) It is a defence for a public officer under subsection (3) if the public officer proves that the loss, destruction of or damage to the public asset was not caused or contributed to by any failure by the public officer to take reasonable steps to prevent that loss, destruction or damage.
(5) Where the negligence or misconduct of a public officer was not the sole cause of the loss, destruction or damage to the public asset, the Government may recover from the public officer so much of the amounts under subsection (3) as is just and equitable having regard to the contribution made by the public officer to the loss, destruction or damage.
(6) For the purposes of this section —
(a) public monies are under the control of a public officer of a Government Agency if the money is collected or received by or comes into the custody of the public officer but has not been paid to another person or to the credit of a prescribed account;
(b) a public asset is in the custody of a public officer of a Government agency if the public asset is delivered to the public officer, and has not been returned to a person entitled to receive it on behalf of the Government.
(7) This section does not affect a right of the Government to recover an amount from a public officer otherwise than under this section but the Government shall not recover amounts from the public officer under this section, in respect of the same loss, deficiency, destruction or damage twice.