67.1(4)If after hearing and considering the matter the Board finds that a person who has provided a deposit is indebted to an employee for unpaid wages, pay or other payments, the Board shall apply the deposit to the amount owing to the employee, and if funds remain after the deposit is applied to that amount, the Board shall apply the remaining funds to the amount of administrative penalty owing to the Minister of Finance and Treasury Board, if applicable, and after this the Board shall return any surplus funds to the person who has provided the deposit.