S.L. 601.1 Art. 99Investigation, refund, write off of cash discrepancies.

(1) All cash discrepancies are to be investigated by the Head of Department concerned within one month from the date of occurrence.

(2) Except in the case of any negligence, amounts up to two hundred and fifty euro (€250) may be authorised for refund or write-off by the Head of Department. In all other instances, the authority for refund or write off shall be given by the Permanent Secretary responsible for the Department concerned:

Provided that, in all cases, the recommendations shall indicate the circumstances leading to the loss of cash and the remedial action, as necessary, taken to avoid similar recurrences.