Cap. 10:31 PuBuc El'n1TIL::S CoRPORATE GovE&'iANCE No. 4/2018 (iv) any deficiency in or destruction of public resources; and (b) an explanation satisfactory to the Secretary to the Treasury is not, within a period specified by him or her, furnished to him or her with regard to such irregularity as is referred to in paragmph (a); the Secretary to the Treasury may surcharge against the said person the amount of any sums not collected or accounted for or the amount of any deficiency in or improper payment, payment not duly vouched or loss or destmction of public resources, as the case may be. (2) The Secretary to the Treasury may at any time withdraw a surcharge(a) in respect of which a satisfactory explanation has been received; or (b) if it otherwise appears to him or her that no surcharge should have been made. (3) \Vhenever the Secretary to the Treasury raises a surcharge in tenns of subparagraph (1) or withdraws a surcharge in terms of subparagraph (2), he or she shall immediately notify the appropriate accounting officer. Power of surchmge in relation to excess payments 4. (1) If- (a) (b) it appears to the Secretary to the Treasury that any public entity to which the provisions of this Schedule apply(i) is responsible for making any excess payment to any person who is or was an employee or member of the board of such entity' and (ii) the entity does not, in the opinion of the Secretary to the Treasury, taking any steps to recover such payment promptly from any such employee or member; and an explanation satisfactory to the Secretary to the Treasury is not, within a period specitled by him or her, furnished to him or her with regard to such inegularity as is referred to in paragraph (a); the Secretary to the Treasury may surcharge against the public entity the amount of any excess payment, and such excess payment so paid to the Secretary to the Treasury shaH fom1 part of the Consolidated Revenue Fund. (2) The Secretary to the Treasury may at any time withdraw a surcharge(a) in respect of \Vhich a satisfactmy explanation has been received; or (b) if it otherwise appears to him or her that no surcharge should have been made. (3) Whenever the Secretary to the Treasmy raises a surcharge in terms of subparagraph (1) or withdraws a surcharge in terms of subparagraph (2), he or she shaH immediately notify the accounting officer or the public entity concerned. Right ofpublic entity to make good excess payments paid as surcharge 5. ( 1) Where a public entity has been surcharged in tenus of paragraph 4, it must recover the amount thus surcharged from any person to whom the excess payment lo which the surcharge relates was paid no later than twelve months after such surcharge is raised or, if an appeal against the surcharge is lodged under paragraph 6, within twelve months after such appeal is dismissed. (2) The chairperson of the board, accounting officer and chief executive officer shall, no later than six months after the end of the period referred to in subparagraph (1), severally or jointly make a written declaration to the Secretary to the Treasury 165