Section 75: Accountability of officers

75. Accountability of officers (1) Every officer shall, during the continuance of his office or within 3 months after his ceasing to hold it, submit, in writing, at such time and in such manner as the local authority may direct, a true account of all money and property committed to his charge, and of his receipts and payments, with vouchers and other documents and records supporting the entries, and a list of persons from whom or to whom money is due in connection with his office and the amount so due. (2) Every officer shall, on being so directed by a local authority, pay to the local authority, or to any person, any money due by him, in his capacity as an officer. L18 – 47 [Issue 4] Local Government Act (3) Where an officer— (a) refuses or wilfully neglects to make any payment which he is required to make under this section; or (b) after 3 days’ notice in writing signed by the Chief Executive and served upon him, given or left at his usual or last known place of residence, refuses or wilfully neglects to make out or deliver to the local authority any account or list which he is required by this section to make out and deliver or any voucher or other documents or record relating thereto or to give to the authority such security respecting it as the Chief Executive directs, a District Magistrate may, on complaint by the local authority, order him to make such payment or delivery or to give such security. (4) Nothing in this section shall affect any other action which a local authority may consider appropriate against the officer or his surety.