S.L. 601.1 Art. 111Writing-off of losses of stores.

(1) Cases of losses or shortages of stores shall be investigated by a Board of Survey to be appointed by the Permanent Secretary responsible for the department concerned. Such Board, which shall not include any member of the staff of the department responsible for the stores, shall report on its findings and make recommendations thereon to the Permanent Secretary, who shall be authorised to act upon such recommendations.

(2) The Board of Survey may be dispensed with at the discretion of the Permanent Secretary where the Head of Department concerned certifies that there is no evidence of fraud or prima facie negligence, and that the value of any one item does not exceed two thousand five hundred euro (€2,500).

(3) In all instances, authority for the writing-off of losses or shortages of stores shall be vested in the Permanent Secretary:

Provided that -

(a) stores with an estimated value not exceeding ten thousand euro (€10,000) may also be written-off by authority of the Permanent Secretary responsible for the department concerned; and

(b) stores with an estimated value not exceeding two thousand and five hundred euro (€2,500) may also be written off by authority of the Head of Department concerned.