S.L. 601.1 Art. 100Detailed statements of cash losses.

(1) Heads of Department shall furnish to their

Permanent Secretary six-monthly statements indicating, by category, the instances of departmental write-off of cash losses, specifying therein the remedial action taken.

(2) Heads of Department shall furnish to their Permanent Secretary, the Accountant General, and the Auditor General, with an annual statement of all cash losses occurring through theft, fraud, or negligence, and of all departmental write offs authorised during that financial year.