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NATIONAL LOTTERIES AUTHORITY ACT
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24.   Accounts and audit

Revised Laws of Saint Lucia (2021)

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24.   Accounts and audit

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    (1)   The Authority shall keep proper books of account in which shall be recorded all its transactions to the satisfaction of the Minister and shall prepare and retain financial statements in respect of each financial year.

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    (2)   The accounts of the Authority shall be audited in each financial year by an independent, qualified and experienced auditor appointed by the Authority and the Board, officers and staff of the Authority shall provide to the auditor all books, deeds, contracts, accounts, vouchers or other documents which he or she may deem necessary to call for.

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    (3)   The auditor may require any person holding or accountable for any such document to appear before him or her and make a signed statement in relation thereto and may require from such person such information as he or she deems necessary.

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    (4)   A person who, when required to do so, fails without reasonable excuse to—

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      (a)     produce a document;

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      (b)     enter an appearance;

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      (c)     make and sign a statement; or

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      (d)     furnish information,

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    commits an offence and is liable on summary conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 3 months.

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