Public Administration Law

1. Citation. This Law may be cited as the Public Administration Law. [References in this Law to the Governor, the Premier, the Minister, the Legislature, and the Legislative Houses have been left unaltered, but as long as section 14 of the Constitution (Basic Provisions) Decree, No. 32 of 1975, remains in force the functions of the Governor and the Premier are vested in the Governor; the functions of the Minister are vested in the appropriate State Commissioner and where there is no such Commissioner in the Governor; and the functions of the House of Chiefs and the House of Assembly are vested in the Executive Council, i.e. the Council established by section 7 of the aforementioned Decree. The power of making laws is vested in the Governor by section 1 of the aforementioned Decree.]

2. Interpretation. (1) In this Law- "Accountant-General" means the Accountant-General of the State; "accounting officer" means any officer charged by the Treasury with the duty of accounting for any service in respect of which monies have been appropriated by the Legislature; "Auditor-General" means the Auditor-General of the State; "Board" means the Treasury Board established by section 4 of this Law; "Commissioner" means the State Commissioner charged with the responsibility for finance; "Consolidated Revenue Fund" means the Consolidated Revenue Fund of the State established by the Constitution; "Contingencies Fund" means the fund established by section 27 and paragraph 2 of Part I of the Schedule; "financial instructions" means instructions issued under section 7; "financial year" means a period of twelve months beginning on the first day of January in any year; "Government" means the Government of Delta State of Nigeria; "Governor" means the Governor of Delta State of Nigeria; "public money" includes- (a) the public revenues of the State; (b) any trust or other monies held by any officer in his official capacity whether temporarily or otherwise either alone or jointly with any other person, whether that other person is an officer or not; "public office" means any office of emolument in the public service of the State; "public officer" means the holder of any public office, including any person appointed to act in any such office; "Public Service" means the service of the State in a civil capacity in respect of the Government of the State; "public stores" means any movable property in the ownership of the Government; "revenue" means all tolls, taxes, imposts, rates, fees, duties, fines, penalties, forfeitures, rents, dues and all other receipts of the Government, from whatever source arising, over which the Legislature has power of appropriation, including proceeds of all loans raised; "State" means Delta State of Nigeria; "statutory expenditure" means any expenditure which, by the Constitution or any law of the State, is charged on the Consolidated Revenue Fund, the general revenue and assets of the State or other public funds of the State; "sub-accounting officer" means any imprest holder, collector of revenue, or other person whose duties involves responsibility in connection with public monies; "Treasury" has the meaning assigned to it in section 3; "Treasury approval" means with the approval of the Treasury.

3. The Treasury. (1) The departments of Government over which the Minister exercises general direction and control shall be known as the Treasury. (2) Where any power is conferred upon the Treasury by or under this Law, that power may be exercised by the Minister or by any public officer of the Treasury to whom he may delegate its exercise. (3) Any delegation by the Minister of powers exercisable by him by virtue of this section may be made either generally or in respect of any particular matter. (4) Any such delegation shall be revocable at the will of the Minister and no such delegation shall prevent the exercise by the Minister of any power so delegated.

4. Treasury Board. (1) There shall be a board called the Treasury Board consisting of- (a) the Premier, who shall be the chairman; (b) the Minister, who shall be the deputy chairman; and (c) any three other members of the Executive Council, who shall be appointed by the Governor on the recommendation of the Premier. (2) (a) A member of the Board shall vacate his seat on the Board if he ceases to be a member of the Executive Council. (b) The Governor, on the recommendation of the Premier, may revoke the appointment of any member of the Board appointed under subsection (c) of this section. (3) The Board may determine its own rules of procedure.

5. Board to be a committee of the Executive Council. (1) The Board shall act as a committee of the Executive Council on all matters relating to finances, revenue, estimates, expenditure, financial commitments, public accounts, establishments, the terms and conditions of employment of persons in the service, and general administrative policy in the public services that are referred to the Board by the Executive Council or which the Board considers desirable to report to the Executive Council. (2) The Board in exercise of its powers under this or any other Law, shall be subject to any directions given to it by the Executive Council.

6. Staff of the Board. The Minister may designate any officer of the Treasury to be Secretary of the Board and shall provide for the Board from among the officers of the Treasury such other employees as, are necessary for the proper conduct of the business of the Board.

7. Board may issue financial instructions. (1) Subject to the provisions of the Constitution and of this Law, the Board may, by instructions issued in accordance with the provisions of this section make provision for regulating the management of the financial business of the Government, including provision- (a) for ensuring that all monies received on account of the revenues of the State or otherwise shall be paid into the Consolidated Revenue Fund or other appropriate public fund of the State; (b) for the procedure to be followed in respect of payment of money into the said fund and the withdrawal of money therefrom; (c) for the custody of public monies, and of documents issued in connection with the expenditure, receipt or management of public, money; (d) for regulating imprest accounts to be managed by sub-accounting officers; (e) for regulating the opening of bank accounts by accounting and sub-accounting officers and prescribing the duties of such officers in relation to such accounts; (f) for the survey of cash, stamps, bank balances, or public stores, in the possession or under the control of any public officer; (g) for the rendering of reports and holding of inquiries where any loss or shortage of public money or public stores occurs or may have occurred; (h) prescribing the purposes for which advances from public funds to public officers or other persons may be issued for prescribing the amount of such advances, the conditions attaching to any such advances, and the procedure in connection therewith; (i) for the establishment of Boards to examine tenders for Government contracts and for the procedure for, or in connection with, tenders; (j) for the supervision, custody, and control of public stores, and for regulating the purchase of stores; (k) for the insurance of public property and public stores. (2) The instructions entitled "Revised Financial Instructions of the Government of Nigeria, 1950," as amended at the date of the commencement of this Law, shall, in so far as they apply to the State and are not inconsistent with the Constitution or this Law, have effect as if made under this section and may be amended or revoked accordingly. (3) Instructions issued under this section may be published in such manner as the Executive Council may direct and shall come into force upon such date as may be specified therein.

8. Treasury may give directions as to the form of accounts. The Treasury may direct from time to time the manner and form in which the accounts of the State and the accounts of the several departments thereof shall be kept, and may direct any person receiving, managing or disposing of public monies to keep any books, records or accounts that the Treasury considers necessary.

9. Functions of the Minister. The Minister shall so supervise the expenditure and finances of the State as to ensure that a full account is made to the Legislature and that financial control is maintained, and for such purposes shall, subject to the provisions of the Constitution and this Law, have the management of the Consolidated Revenue Fund and the supervision, control and direction of all matters relating to the financial affairs of the State which are not by law assigned to any other Minister or authority.

10. Officials of Treasury to have access to records, etc. The Permanent Secretary to the Treasury or any officer authorised by him shall be entitled to inspect all offices and have access to all official books, documents, and other records as may be necessary for the exercise and performance of the powers and duties of the Treasury under this Law.

11. Treasury may require production of information. The Treasury may require from any officer or any agent of Government any account, return, information, document or report that the Treasury considers necessary for the due performance of its duties.

12. Authority for remission. (1) Where, any sum is due to the Consolidated Revenue Fund or any other public fund, the Treasury may remit payment thereof but the power conferred on the Treasury by this section does not extend to the remittance generally of any sums due on account of revenue. (2) Except as is provided by subsection (1) of this section or by any Law of the State no sum due to the Consolidated Revenue Fund or other fund of the State shall be remitted.

13. Collection of public money. Every person employed in the collection or management, or charged with the receipts, of public money, and every person who receives or collects public money shall pay such public money coming into his hands to the credit of the Consolidated Revenue Fund or other appropriate fund through such officers, banks or persons and in such manner as the Treasury may direct.

14. Bank accounts. No public or official account shall be opened in any bank without the prior authority in writing of the Treasury and no bank shall permit an overdraft of any public or official account without the authority in writing of the Treasury.

15. Services. Where any service is provided by the Government to any person and the Treasury is of the opinion that the whole or part of the cost thereof should be borne by the person to whom it is provided, the Treasury may, subject to the provisions of any written law relating to such services direct the fee that may be charged for such service.

16. Deposits. Where any money is received by any public officer from any person, institution or, other government as a deposit for any purpose, the officer shall hold or dispose of the money in accordance with any financial instructions for the time being in force and shall not pay the money directly into the Consolidated Revenue Fund.

17. Refunds. Where any money is paid by any person for any purpose that, in the opinion of the Treasury is not fulfilled, the money may be returned or repaid to that person less such sum as in the opinion of the Treasury is properly due to the Government for any Service rendered.

18. Losses. Where a loss has occurred of any monies forming part of the Consolidated Revenue Fund or other public funds of the State, or it is necessary to make a further issue therefrom in respect of monies already issued therefrom which have been misappropriated or lost, or it is necessary to make an issue therefrom to effect the replacement of any Government property which has been misappropriated or lost, then, subject to any express provision of this or any other Law, an adjustment of the fund or an issue from the fund for such purpose shall only be effected by the issue of a warrant by the Minister under the authority of an Appropriation Law or Supplementary Appropriation Law.

19. Authorisation of investments. (1) The Consolidated Revenue Fund, and any other public fund of the State, subject to any express provisions of law regulating any such public fund, may consist of any of the following- (a) deposits with a bank, or with the Joint Consolidated Fund, either at call or subject to notice not exceeding six months; (b) cash balances with the Crown Agents for Overseas Governments and Administrations, the Government of the United Kingdom, or any other Government in the Federation of Nigeria; or (c) any investments in which a trustee in Nigeria may lawfully invest trust funds or such other investments as may from time to time be approved by the Legislature of the State, and the disposition of monies of the Consolidated Revenue Fund or of such other public fund (subject as aforesaid) for any such purpose shall need no legislative authority other than that contained in this section and may be made by the Accountant-General and, in the case of investments, by the Crown Agents for Overseas Governments and Administrations or by any bank or stockbroker approved by the Board in accordance with specific instructions issued by the Minister. (2) The disposition of any monies from the Consolidated Revenue Fund or other public funds of the State or for any purpose, other than the form of deposit or investment specified in subsection (1) of this section, shall be made only in accordance with the procedure prescribed in the Constitution and this Law or in accordance with the provisions of law regulating the fund in question.

20. Investments - procedure concerning these. (1) The Accountant-General shall maintain under the designation of Investments General a record of certain investments. (2) Investments General shall consist of- (a) those investments forming part of the Consolidated Revenue Fund by virtue of section 19; (b) any investments held in respect of monies being part of the Contingencies Fund; (c) such investments held in respect of the public funds of the State specified in the Schedule as the Minister shall designate in writing: Provided that the Minister shall not designate any funds in respect of which by virtue of the provisions of law regulating such fund neither the receipts and outgoings nor the appreciation and depreciation of the investments forming part of the fund may accrue or are chargeable to the Consolidated Revenue Fund.

21. Income of Investments General. (1) All income accruing to Investments General shall accrue to the Consolidated Revenue Fund and shall be included in the annual statements of revenue of the State for each financial year. (2) This section shall come into operation in respect of investments included in the record of Investments General at any time during the period of twelve months ending the 31st day of March, 1959, and in respect of all interest accruing within such period.

22. Fluctuation in value of investments of Investments General. (1) The Accountant-General shall in each financial year value any securities forming part of Investments General by assigning thereto the mean market price of such securities at the close of business on the last day in the financial year for which such information is available. (2) Any appreciation or depreciation arising from the revaluation of such securities in accordance with subsection (1) of this section, together with any profits or losses arising from the sale or redemption of such securities shall be credited of debited direct to the Consolidated, Revenue Fund, and be shown as an addition to or deduction from the opening balance of the Consolidated Revenue Fund in the annual statement of assets and liabilities of the State.

23. Unexpended votes to lapse. Subject to any express provision of an Appropriation Law or Supplementary Appropriation Law, monies appropriated thereby and not expended shall lapse and accrue to the Consolidated Revenue Fund or the Capital Expenditure and Development Fund, as the case may be, at the expiration of the year in respect of which they are appropriated.

24. Provision for Appropriation Law not in force. (1) If the Appropriation Law (whether in respect of appropriations from the Consolidated Revenue Fund or from the Capital Expenditure and Development Fund) has not come into operation at the commencement of any financial year, the Minister may authorise by warrant the issue from the Consolidated Revenue Fund or the Capital Expenditure and Development Fund, as the case may be, of such monies as are necessary for carrying on the services of the Government at a level not exceeding the level of those services prevailing in the previous financial year for a period of four months or until the Appropriation Law comes into operation, whichever is the shorter. (2) Any money so authorised to be issued shall not exceed the sums specified for such service in the estimates presented for the current year and shall be set off against the amount respectively provided in the Appropriation Law upon the same coming into operation.

25. Power to limit or suspend expenditure. Notwithstanding the issue of a warrant, the Minister may limit or suspend expenditure (not being statutory expenditure) with or without cancellation of the warrant if in his opinion financial exigencies or the public interest so require.

26. Payments from the Contingencies Fund. (1) The Contingencies Fund may be utilised for making monies available to meet expenditure (other than statutory expenditure) which is not provided for in the Appropriation Law for the current year and which although otherwise falling to be met out of the Consolidated Revenue Fund or Capital Expenditure and Development Fund cannot be postponed or cannot without serious injury to the public interest be postponed until a Supplementary Appropriation Law providing for it can be enacted. (2) Any amount issued from the Contingencies Fund shall be regarded as an advance from that Fund and every such advance shall accordingly be repaid to the Fund as soon as the expenditure in respect of which the advance was made has been authorised by a Supplementary Appropriation Law.

27. Specification of public funds allocated by law. (1) There shall be the public funds specified in the Schedule. [Schedule.] (2) Whenever money is allocated by law to establish a fund or whenever it shall appear to the Minister that there is any public fund which is the property of the State, or which comes into the possession of the State or of any public officer on behalf of the State, (not being a fund which is not specified in the Schedule) which is by the provisions of law regulating such fund allocated for a specific purpose, and that for that reason such fund should not form part of the Consolidated Revenue Fund, the Minister shall, by order, amend the Schedule by the addition of the title of the fund and reference to the specific purposes to which it is allocated. (3) The Minister may, by order, amend the Schedule by the deletion therefrom of the particulars relating to any fund which may lawfully be absorbed into and form part of the Consolidated Revenue Fund or which has otherwise ceased to exist.

28. Carrying forward of annual balance. Subject to the provisions of any law regulating any public fund, the balance remaining in such fund at the end of each financial year shall during the continuance of the existence of such fund be carried forward to the credit of that fund at the beginning of the next financial year.

29. Interest and investment fluctuation to accrue to certain funds. Unless by the provisions of law regulating any fund specified in the Schedule (including any rules relating to that fund) it is provided that interest earned by that fund shall accrue to the Consolidated Revenue Fund, that interest, and all receipts, earnings and other items accruing in respect of such fund, shall be credited to the fund itself, and any appreciation or depreciation in the value of any investments of such fund arrived at in accordance with section 32 shall similarly be taken to the account of that fund.

30. Interest on Capital Expenditure and Development Fund. Interest earned by the Capital Expenditure and Development Fund shall accrue to that Fund.

31. Interest and Investment fluctuation to accrue to Consolidated Revenue Fund in certain cases. Where by the provisions of law regulating any Fund specified in the Schedule (including any rule relating to that fund) it is provided that interest earned by that fund shall accrue to the Consolidated Revenue Fund, any depreciation in the value of investments of that fund and any losses on the sale or redemption of such investments shall be borne by the Consolidated Revenue Fund, and any appreciation in the value of investments of such fund, and any profit on the sale or redemption of such investments, shall similarly accrue to the Consolidated Revenue Fund.

32. Capital Expenditure and Development Fund. (1) The Accountant-General shall in each financial year value any securities, other than those forming part of Investments General as provided for in section 20 held by any of the funds Specified in the Schedule by assigning thereto the mean market price of such securities at the close of business on the last day in the financial year for which such information is available. (2) Any appreciation or depreciation arising from the revaluation of such securities in accordance with subsection (1) of this section, together with any profits or losses arising from the sale or redemption of such securities, shall be credited or debited direct to the Consolidated Revenue Fund or to the fund in question in accordance with the provisions of sections 29, 30 or 31 as the case may be.

33. Capital Expenditure and Development Fund. (1) There shall be paid into the Capital Expenditure and Development Fund all sums being- (a) loans raised by the Government for expenditure on capital or other development projects; (b) grants of money made to the State for development purposes by any person, Government or institution; (c) profits from government lotteries allocated to medical development under or by virtue of the provisions of the Lotteries (Government) Law; (d) appropriations by the Legislature from the revenues of the State for expenditure on capital or other development projects. (2) The Minister shall cause to be prepared in each financial year estimates of the receipts and expenditure in respect of the Capital Expenditure and Development Fund for the next following financial year, and such estimates shall be laid before both Houses of the Legislature. (3) The proposals for all expenditure (not being statutory expenditure) contained in such estimates shall be submitted to the vote of both Houses of the Legislature by means of an appropriation Bill, which shall contain estimates under appropriate heads for the several services therein specified. (4) Whenever- (a) any expenditure from the Capital Expenditure and Development Fund is incurred or is likely to be incurred in any financial year upon any service which is in excess of the sums provided for that service by the Appropriation Law relating to that year; or (b) any expenditure from that Fund is incurred or is likely to be incurred in any financial year upon any service not provided for by the Appropriation Law, a supplementary appropriation Bill relating to that year, which shall contain that expenditure under appropriate heads, shall be introduced in the Legislatures. (5) Subject to the provisions of section 19, no monies shall be withdrawn from the Capital Expenditure and Development Fund except upon the authority of a warrant under the hand of the Minister and no such warrant shall be issued for the purpose of meeting any expenditure from that Fund unless that expenditure has been authorised by an Appropriation Law or a Supplementary Appropriation Law.

34. Power of the Minister to make rules regulating payment into and disbursement from funds. (1) Subject to the provisions of this Law, the Minister may make rules regulating payments into and disbursements from any fund (other than the Capital Expenditure and Development Fund) established by or in accordance with the provisions of this Law and all such payments and disbursements shall be made in accordance with those rules. (2) Rules made under subsection (1) of this section shall be laid before both Houses of the Legislature at the next meeting of the Houses occurring after they are made, and if either Houses passes a resolution at the meeting at which the rules are laid before it that these rules be annulled, then the rules shall be deemed to be revoked from the date of the resolution, so however that such revocation shall be without prejudice to anything previously done under the rules or the making of new rules. (3) Until rules are made in respect of a fund of until the expiration of a period of six months commencing from the date of coming into operation of this Law, whichever shall be the sooner, disbursements may be made in accordance with instructions issued by the Minister.

35. Powers of Auditor-General. For the purpose of performing his functions under the Constitution, the Auditor-General shall have power- (a) to call upon any public officer for any explanation and information which the Auditor-General may require in order to enable him to discharge his duties; (b) to authorise any officer of his department or any officer of any other Government in Nigeria to conduct on his behalf any inquiry, examination or audit; (c) without the payment of any fee, to cause search to be made in and extract to be taken from any book, documents or record in any public office of the State; (d) to examine upon oath or affirmation (which oath or affirmation the Auditor- General is hereby empowered to administer) any person whom he may think fit to examine respecting the receipt or expenditure of money or the receipt or issue of any public stores, affected by provisions of the Constitution or this Law, and respecting all other matters and, things whatever necessary for the due performance and exercise of the duties and powers vested in him by the Constitution or by any other written law.

36. Annual accounts. (1) Within a period of six months after the 31st day of March, in each year, or such longer period thereafter as the Legislative Houses of the State may, by resolution appoint, the Accountant-General shall transmit to the Auditor-General accounts showing the financial position of the State on the said 31st day of March which shall include- (a) a statement of assets and liabilities; (b) a statement showing the sums estimated to be received as revenue into the Consolidated Revenue Fund and the sums actually so received in the period of account; (c) a statement showing the sums estimated to be issued out of the Consolidated Revenue Fund and the sums actually so issued in the period of account; (d) a statement showing the sums estimated to be received as revenue of the Capital Expenditure and Development Fund and the sums actually so received in the period of account; (e) a statement showing the sums estimated to be issued out of the capital expenditure and development fund and the sums actually so issued in the period account; (f) such other statements as the Legislative Houses of the State or the Treasury Board may from time to time require. (2) Within a period of five months after the close of each financial year accounting officers shall prepare and transmit to the Auditor-General appropriation accounts of the monies expended under the votes for which they are responsible, showing the services for which the money was voted, the sums actually expended on each such service during the period of account, and the state of each vote compared with appropriation. Each such appropriation account shall contain an explanatory statement of any variation between the expenditure and the sums voted, and shall contain such other information and shall be in such form as the Treasury may direct and such statement as well as the appropriation account shall be signed by the accounting officer. When submitting an appropriation account to the Auditor-General an accounting officer shall forward a copy to the Accountant-General. (3) Within a period of five months after the close of each financial year- (a) any officer charged by the Treasury with the administration of any fund established under the provisions of section 27 of this Law (other than the Capital Expenditure and Development Fund) shall in respect of such fund prepare, sign and transmit to the Auditor-General an account relating to the period of account in such form as the Treasury may from time to time direct; (b) any officer charged by the Treasury with the administration of any fund or account not provided for in this section shall, if so directed by the Treasury, prepare, sign and transmit to the Auditor-General an account of such fund or account in such form as the Treasury may from time to time direct.

37. Notification of irregularities. If at any time it appears to the Auditor-General that any major irregularities have occurred in receipt, custody or expenditure of public monies, or in receipt, custody, issue, sale, transfer or delivery of any stocks, security, public stores or other Government property or in accounting of the same, he shall immediately bring the matter to the notice of the Treasury.

38. Power of the Board to regulate Public Service. (1) Subject to the provisions of this or any other Law, the Board may by order made in accordance with the provisions of this section make provision for regulating the Public Service of the State including (without prejudice to the generality of the foregoing) provisions- (a) requiring that on first appointment to the permanent establishment of the Public Service, public officers should serve for such period as may be specified on probation, and for the conditions of such probationary appointment; (b) prescribing generally the qualifications or conditions for appointment (whether on the first appointment or transfer or promotion) to any class or grade of office in the Public Service; (c) for regulating the conduct of public officers in relation to the carrying on or participation in any trade, business or occupation, to political activities, to the publication in any manner of statement of a political or administrative nature, to the rendering of services to persons other than the Government, to the disclosure of official information and in such other respects as appear necessary to the Board for the preservation of the integrity or independence of the public service; (d) for the condition upon which increments of salary may be granted or withheld; (e) prescribing examinations to be taken by any class or grade of public officers, and generally for the conduct of such examinations; (f) prescribing the conditions of service of public officers including leave, allowances and any equipment, services, facilities or benefits to be provided at the expense of the Government; (g) requiring public officers to notify inventions made, or patents applied for by them, and prescribing conditions upon which and the extent to which, rights in inventions or patents may be enjoyed by any public officer, and for requiring the assignment of rights not to be enjoyed by public officers to the Government; (h) regulating the procedure for the making of petitions by public officers to the Government; (i) regulating official procedure and prescribing the duties and responsibilities of public officers in relation to the conduct of government business (other than the financial business of government) which, the Board considers ought to be governed by orders made under this section. (2) Orders made under this section may make different provisions for different classes or grades of public officers. (3) The provisions of paragraphs (b) and (c) of subsection (1) and subsections (2), (3), (4) and (5) of section 20 of the Interpretation Law shall not apply in relation to any made under this section, but any such order shall be published in such manner as the, Executive Council may direct and shall come into operation on the date specified therein. (4) The orders entitled “General Orders of the Government of Nigeria” published in the year 1952, as amended at the date of commencement of this Law together with regulations 16, 19, 32, 33, 37, 38, 42, 47, 51, 52, 73, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 91, and 92 of the regulations for Her Majesty’s Colonial Service, 1951, and written instructions issued with the authority of the Government of Nigeria or the Government of the State relating to any matter for which provision may be made under this section and operative of at the date of commencement of this Law shall, in so far as they apply to public officers of the State and are not inconsistent with the Constitution or this Law, have effect as if made under this section and may be amended or revoked accordingly. (5) Nothing in this section shall be construed as conferring on the Board power to make orders inconsistent with or in derogation from any provisions of the Constitution by or under which powers are conferred on any authority in relation to the public service. (6) Nothing in this section shall entitle any public officer to recover in a court of law any emoluments for which provision is made by orders made under this section and no order made under this section shall confer on a public officer any right enforceable in the courts of law.

39. Liability of public officers for deficiencies in cash. Where any public officer, in the course of his official duties, has possession of cash which is the property of the Government and for any cause a deficiency occurs in the same whilst it is in his charge, he shall, unless proceedings are taken against him for surcharge under section 40, be liable by virtue of the provision of this section to make good the deficiency, and the amount thereof shall be a debt due from him to the Government: Provided that the Board may, in any case, direct that the whole or any part of the liability of any person under this section shall be remitted.

40. Surcharge. (1) If it appears to the Treasury that, owing to negligence, breach of official duty or other misconduct, any public officer or any person who has been a member of the Public Service- (a) has failed to collect any monies owing to the Government for the collection of which he is or was responsible; or (b) is or was responsible for any improper payment of public monies or for any payment of such monies which is not duly vouched; or (c) is or was responsible for any deficiency in, or for destruction of any public monies, stamps, securities, public stores or other government property, the Treasury shall forthwith report the matter to the appropriate authority for determination as to whether the public officer or person, as the case may be, should be surcharged. (2) If the appropriate authority determines that any person in respect of whom a report is made under subsection (1) of this section should be surcharged in any amount, the Treasury may cause a notice to be served on him, or on his legal representative in the case of his death, requiring him within such time from the service of the notice as may be mentioned therein to pay off the amount surcharged. (3) Any amount notified as a surcharge in accordance with subsection (2) of this section shall be a debt due to the Government from the person against whom the surcharge is made. (4) In this section "appropriate authority" in relation to a public officer, means the authority in whom powers of disciplinary control over the officer are for the time being vested in accordance with the provisions of the Constitution, and, in relation to a person who has ceased to be a public officer, means the Public Service Commission of the State.

41. Recovery of surcharge. The amount of any sum due under section 39 or any surcharge made under section 40- (a) may be sued for and recovered in any court of competent jurisdiction at the suit of the Attorney-General; or (b) in the case of a public officer, may be recovered in equal monthly instalments, by deduction from the salary of such officer in such amounts, not exceeding one- fourth of the monthly salary of such officer, as the Treasury shall authorise.

42. Corruption by public officers. (1) Any public officer who- (a) accepts or obtains; or (b) agrees to accept; or (c) attempts to obtain, from any person for himself or for any other person any property, benefit, or advantages whatsoever, other than legal remuneration, as an inducement or reward- (i) to do or forbear to do afterwards, or for having already done on forborne to do any official act; or (ii) to show or forbear to show afterwards, or for having already shown or forborne to show, in the exercise of his official functions, favour or disfavour to any person; or (iii) to render or attempt to render afterwards, or for having already rendered, any service or disservice to any person with the Government, or a State Minister, or with any public officer, as such, shall be guilty of an offence and liable on conviction, to imprisonment for five years. (2) Any person who corruptly- (a) gives, confers or procures; or (b) promises or offers to give or confer, or to procure or attempts to procure, to, upon or for any other person, any property, benefit or advantage whatsoever, as an inducement or reward for any such act or function on the part of a public officer as is mentioned in paragraphs (i), (ii) or (iii) of subsection (1) of this section, shall be guilty of an offence and liable on conviction to imprisonment for five years. (3) For the avoidance of doubt, it is hereby declared that the provisions of this section are not in substitution for any provision of the Criminal Code. [Cap. C21.]

43. Deduction set-off of Government debt. Subject to the provisions of section 41, where any person is indebted to the Government in any specific sum of money, the Treasury may retain by way of deduction or setoff, the amount of any such indebtedness out of any sum that may be due or payable by the Government to such person. PUBLIC ADMINISTRATION LAW PART I Funds Established with effect from 1st August, 1958

1. Capital Expenditure and Development Fund To finance the general capital expenditure of Government.

2. Contingencies Fund The fund established by section 27 of this Law for the purposes-specified in section 26.

3. Deposit Fund For receipts to which section 16 of this Law refers.

4. Government Lotteries Fund To provide for the receipt and disposal of the proceeds of sale of lottery tickets in accordance with the Lotteries (Government) Law.

5. Government Staff Housing Fund To finance the building of houses by African officers in the Public Service.

6. Profits from Government Lotteries Fund To provide for the receipt and disposal of profits from the Government Lottery in accordance with the Lotteries (Government) Law.

7. Revenue Equalisation Fund To provide for a reserve against revenue recession.

8. Scholarships Fund To finance scholarship awards by the Government.

9. Treasury Clearance Fund To provide a holding account for agency transactions on behalf of the Ministries of the Government and on behalf of other Governments.

10. Voluntary Agencies (Educational) Building Fund To finance educational building by voluntary agencies for the purposes of the Education Law.

11. Delta State Local Authority Motor Vehicles Insurance Fund To provide insurance for local authorities vehicles at low premiums. [No. 25 of 1966, No. 31 of 1968.]

12. Livestock Feed Stuff Fund To provide funds for the operation of feeding stuff depots on a revolving self-liquidating basis.

13. Forest Regeneration Fund To finance the Government Afforestation Programme in accordance with the provisions of the Forestry Law. PART II Treasury Funds Deemed to be Public Funds

1. Personal Advances Fund To provide for advances to members of the Legislature, members pf the Public Service and other persons in accordance with Financial Instructions.

2. Non-personal Advances Fund To provide for advances to Local Authorities, to the holders of public offices in their official capacity, to any Government Corporation or to any institution.