A public officer may be surcharged on the following grounds —
(a) failure to collect money owing to the Government;
(b) payment of public monies in excess of authorized amounts;
I making, allowing or directing 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;
I responsibility for a deficiency in, loss or destruction of or damage to public assets;
(f) failure to provide accurate accounts by a public officer whose duties require him or her to prepare the accounts;
(g) signing an incorrect or false certificate on a payment instrument;
(h) mixing public monies with other money;
(i) failing to comply with a directive or instruction from the Director of Finance; or
(j) contravention of this Act.