S.L. 601.1 Art. 78Writing-off of losses of public moneys.

Authority for the writing-off of any loss of public moneys shall be given by the Permanent Secretary or by such other officers as may be delegated by the Minister:

Provided that -

(a) where the amount in any one case does not exceed ten thousand euro (€10,000), the write-off may also be authorised by the Permanent Secretary responsible for the Department concerned;

(b) where the amount in any one case does not exceed two thousand and five hundred euro (€2,500) the write-off may also be authorised by the Head of the Department concerned: Provided further that, in all instances, all efforts have been made to recover any amounts due and recommendations for write-offs shall state what remedial action has been taken to avoid future recurrences. Heads of Department shall be responsible to ensure that no amounts of money due to Government become time-barred.

(2) No wholesale write-off of any one category of amounts due shall be allowed unless authorised by the Permanent Secretary.

(3) All write-offs shall be reported to the Permanent Secretary and copied to the Auditor General.