(1) An accounting officer shall take reasonable steps to ensure that there is no unauthorized expenditure undertaken for the vote which he or she is the accountable officer.
(2) Where an investigation has revealed that there has been unauthorized expenditure, an accounting officer must inform the Director of Finance of the particulars of the unauthorized expenditure.
(3) The Director of Finance shall cause the compilation of a report consisting of such unauthorized expenditures in support of the Supplementary Estimate for onward submission to the Minister for approval.
(4) An approval required under subregulation (3) must be sought within the same financial year, as a part of the Supplementary Estimates, in which the expenditure was incurred.
(5) Supplementary Estimates shall be laid before Parliament in accordance with section 79 of the Constitution of Saint Lucia.
(6) On submission of the Supplementary Estimates under subregulation (5), Parliament may approve or decline an unauthorised expenditure.
(7) Where Parliament approves the unauthorised expenditure under subregulation (6), it must be treated as an additional charge against the budget head affected for the financial year.
(8) Where Parliament declines the unauthorised expenditure, under subregulation (6), the accounting officer shall take the necessary steps to recover the unauthorized expenditure.
(9) Where the Supplementary Estimates have been approved under subregulation (7), a supplementary Appropriation Bill shall be laid before Parliament in accordance with section 79 of the Constitution of Saint Lucia.