Revised Laws of Saint Lucia (2021)

• 1.   Short Title

• 2.   Definitions

• 3.   Powers and duties of the Minister

• 4.   Powers and duties of Director of Finance and Planning

• 5.   Powers and duties of Accountant General

• 6.   Accounting Officers

• 7.   Payment into the Consolidated Fund

• 8.   Payment from the Consolidated Fund

• 9.   Special Funds

• 10.   Trust Funds

• 11.   Contingency Fund

• 12.   Accounting for public monies

• 13.   Consolidated Fund General Services

• 14.   Development Programme Account

• 15.   Departmental Accounts

• 16.   Annual Accounts

• 17.   Special accounts

• 18.   Laying of accounts

• 19.   Annual Estimates

• 20.   Appropriation

• 21.   Supplementary appropriation

• 21A.   Special Warrants

• 22.   Authorisation of expenditure in advance of appropriation

• 23.   Reallocation

• 24.   Virement

• 25.   Lapse of appropriatons and warrants

• 26.   Authority for payment

• 27.   General warrant

• 28.   Provisional General warrant

• 29.   Advance warrant

• 30.   Imprest warrant

• 31.   Departmental warrant

• 32.   Lapse of warrant

• 33.   Bank accounts

• 34.   Investment of monies

• 35.   Deposits

• 36.   Investment

• 37.   Unclaimed deposits

• 38.   Borrowing by means of advances

• 39.   Loans and authority to sign thereof

• 40.   Proceeds of loan

• 41.   Restrictions on guarantees

• 42.   Public debt

• 43.   Abandonment of claims and write-off of losses

• 44.   Gift of stores or other property

• 45.   Power to surcharge

• 46.   Grounds for surcharge

• 47.   Notification of surcharge

• 48.   Appeal against surcharge

• 49.   Withdrawal of surcharge

• 50.   Recovery of surcharge

• 51.   Definitions and application

• 52.   Estimates of expenditure

• 53.   Annual report and accounts

• 54.   Rules and Regulations

• 43.   Set-off, abandonment of claims and write-off of losses