22. Crediting of moneys paid as Surcharge

The Chief Accounting Officer of the auditee entity shall credit, all such sums of money collected as surcharge and interest accrued, if any, under section 19 (3)(e)(ii), to the

Consolidated Fund:

Provided that where the surcharge is related to a transaction made in respect of a Provincial Council or a local authority, the sum collected as surcharge shall be credited to the Provincial Fund of such Provincial Council or the Fund of the relevant local authority, as the case may be.