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Section 18: Losses and irregularities

Finance and Audit Act · PART III: AUDIT AND ACCOUNTS

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

18. Losses and irregularities Where it appears to the Director of Audit that a fraud, serious loss or serious irregularity has occurred in the receipt, custody or expenditure of public money or in the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other Government property, or in the accounting of the same, he shall immediately bring the matter to the notice of the Financial Secretary who shall forthwith report the matter to the Minister.

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