Revised Laws of Saint Lucia (2021)

22.   Accounts and audit

  1.  

    (1)   The Board shall keep proper accounts and records of the transactions relating to the activities of the Hospital.

  1.  

    (2)   The accounts of the Hospital shall be audited annually by an independent auditor appointed by the Board.

  1.  

    (3)   The Director of Audit shall, on the direction of the Minister, carry out at any time an investigation into, or audit of, the accounts of the Hospital.

  1.  

    (4)   The members, officers and other staff of the Board shall give the Director of Audit or other person appointed to audit the accounts of the Hospital under subsections (2) and (3), as the case may be—

    1.  

      (a)     access to all books, documents, cash and securities of the Hospital; and

    1.  

      (b)     on being requested, all information within their knowledge that relates to the activities of the Hospital.