Malaysia legislation
Section 14
Section 14
A person who is or was in the employment of a statutory body may be surcharged if it appears to the Board that the person—
(a)
did not or has failed to collect any moneys owing to the statutory body the collection of which he is or was responsible;
(b)
is or was responsible for any improper payment of moneys from the statutory body or for any payment of moneys not duly approved;
(c)
is or was responsible, directly or indirectly, for any deficiency in, or for the destruction of, any money, stores or other property of the statutory body;
(d)
being or having been an accounting officer, did not or has failed to keep or monitor proper accounts or records of the statutory body; or
(e)
did not or has failed to make any payment, or is or was responsible for any delay in the payment of money from the statutory body to any person to whom the payment is due under any law or under any contract, agreement or arrangement entered between that person and the statutory body.
Notice to show cause