S.L. 601.1 · General Financial Regulations (S.L. 601.1)
S.L. 601.1 Art. 45Revenue not to be allowed to fall into arrear.
(1) The Accountant General shall report to the
Permanent Secretary any failure on the part of an accounting officer to receive and duly account for any sums receivable by him.
(2) The Accountant General shall also report to the Permanent Secretary any case in which he may have reason to think that the revenue is falling unduly into arrears.
(3) Heads of Departments shall similarly report in like circumstances to the Accountant General forwarding a copy of the report to the Auditor General.