Revised Laws of Saint Lucia (2021)

5.   Powers and duties of Accountant General

  1.  

    (1)   Without prejudice to anything contained in section 6(2), the Accountant General shall, for the purposes of this Act and all rules and regulations made under it, be the Chief Accounting Officer and as such shall perform a supervisory function with respect to the collection, expenditure and accounting for, public funds.

  1.  

    (2)   The Accountant General, in the discharge of his or her duties as the officer charged with the compilation and management of the accounts of the Government may, after consultation with the Director of Finance and Planning, give general instructions not inconsistent with this Act and any rules or regulations made under it, and may in his or her sole discretion give special accounting instructions.

  1.  

    (3)   Any such special accounting instructions shall not conflict with or extend, abridge or amend any rules or regulations made under section 54, or any directions or instructions given by the Minister under section 3.

  1.  

    (4)   Without prejudice to the generality of the duties imposed on the Accountant General by subsection (1) and subject to the powers conferred on the Minister by sections 3 and 54, and on the Director of Finance and Planning by section 4, the Accountant General shall—

    1.  

      (a)     receive revenue and other monies into and make payments from the Consolidated Fund; and ensure that all revenues and other monies received and paid are brought promptly and properly to account;

    1.  

      (b)     ensure that proper and adequate accounting systems are established and maintained in Ministries and departments of Government both within and outside of Saint Lucia;

    1.  

      (c)     prepare the accounts of Saint Lucia in accordance with this Act;

    1.  

      (d)     refuse payment on any voucher which is wrong or insufficient in content or which contravenes the Financial Regulations, the Procurement and Stores Regulations, or any other rules, regulations, directions or instructions properly made or given under this Act for the management of public monies and stores, or that are in his or her opinion in any other way unacceptable in support of a charge on public funds;

    1.  

      (e)     report to the Director of Finance and Planning in writing any defect in departmental control of revenue, expenditure, cash, stamps, stores and other property and any breach or non-observance of the Financial Regulations, the Procurement and Stores Regulations or any other rules or regulations made under section 54 or directions or instructions given under section 3, that may come or be brought to his or her notice; and

    1.  

      (f)     ensure, in so far as is practicable, that adequate provision exists for the safe custody of public monies, stamps securities and other accounting documents; and carry out such other duties as are conferred on him or her by this Act or any other enactment.