Section 121, The Public Financial Management Act, 2016

(1) Where the Accountant-General has reason to believethat any person – (a) has received money for the State and has not duly paid it over; (b) has received money for which he is accountable to the State and has not duly accounted for it; or (c) has in his hands any public money applicable to any purpose and has not duly applied it, Restitution of public money No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201698 99 he may cause a notice to be served on such person or on his personal representative in case he dies, requiring that person or his personal representative, within such time from the serving of the notice as may be specified therein, duly to pay over, account for, or apply such moneys, as the case may be, and to transmit to the Accountant- General satisfactory evidence that he has done so. (2) Where a person fails to comply with a notice served on him under subsection (1) within the time stated therein, the Accountant-General shall cause to be stated an account between such person and the State, showing the amount of money not duly paid over, accounted for or applied, as the case may be, and charging interest at the prevailing bank rate from the date the amount became due. (3) In any proceedings for the recovery of any moneys due under this section, a copy of the account so stated by a person authorised in that behalf by the Accountant-General shall be prima facie evidence that the amount stated therein, together with interest, is due and payable to the State. (4) Where it appears– (a) by the books of account kept by or in the office of any person employed in the collection or management of public moneys; (b) in any accounting by a person under paragraph (a); or (c) by his written acknowledgement or confession, that any person has, by virtue of his office or employment, received moneys belonging to the State and has refused or neglected to pay over such moneys to the proper persons at the proper times, an affidavit deposing to such facts, made by any person having knowledge thereof, and in an appropriate position to make such deposition, shall in any proceedings for the recovery of such moneys be received in evidence and shall be prima facie evidence of the facts stated therein.