2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

164.   Report on survey of cash and stamps

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    (1)   The Chairperson of a Board of Survey shall, immediately after the completion of a survey, submit a report on the survey signed by him or her and the other members of the Board of Survey to the Director of Finance, Accountant General, Director of Audit and the accounting officer.

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    (2)   The report of the Board of Survey must include the following—

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      (a)     the opinion of the board on the condition and adequacy of storage and storage facilities;

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      (b)     the opinion of the board on the effectiveness of security arrangements and safeguards against fire and deterioration;

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      (c)     a statement on any difficulties experienced by the board in carrying out its duties;

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      (d)     a list of unexplained surpluses and shortages together with any comments or remarks thereon which the board may consider necessary;

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      (e)     a list of stores which, in the opinion of the board, are unserviceable or obsolete;

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      (f)     contain the date and hour of the commencement and completion of the survey and

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      (g)     a certificate that the method specified under regulation 160 has been followed.

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    (3)   Where the Board of Survey discovers a shortage in cash or stamps, it shall report the shortage at once to a senior officer as may appear to be the proper person to take immediate action.

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    (4)   The Director of Finance may, after considering the recommendations of the Board of Survey, issue such directions as he or she considers necessary.

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    (5)   Within 3 months of any direction given by the Director of Finance, an accounting officer shall report to the Director of Finance the actions taken under such directions.