Expenditure Irregularities, Suspected Fraud and Surcharge

Where a serious voucher irregularity is established or suspected, the officer controlling the vote must immediately investigate and report the circumstances, inform the police if fraud is suspected and take necessary remedial or preventive action. Where a loss of public funds is revealed, action is to be taken under Chapter 25. An unauthorised payment resulting from an incorrect certificate or voucher entry may result in the responsible certifying officer or Sub-Accounting Officer being held responsible and surcharged.

Reference: Federal Government Financial Regulations, FR 409