Revised Laws of Saint Lucia (2021)

10.   Functions of the Accountant General

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    (1)   Notwithstanding section 12(5), the Accountant General is, for the purposes of this Act, the chief accounting officer and performs a supervisory function with respect to the collection, expenditure and accounting for public monies.

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    (2)   Without limiting the generality of subsection (1), the Accountant General is responsible for —

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      (a)     maintaining accurate and complete accounts by ensuring that a proper system of accounting for all appropriations made by Parliament is maintained and followed by a Government Agency;

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      (b)     preparing Public Accounts for presentation to the Director of Audit;

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      I     making banking arrangements for public monies;

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      (d)     ensuring prompt receipt and deposit of public monies into the Consolidated Fund, Contingencies Fund, sinking fund, special fund or trust fund;

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      I     adopting or authorizing a financial management system that ensures adequate internal control systems are implemented and maintained for inflow and outflow of public money;

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      (f)     ensuring pre-audit or examination of payment instruments for compliance with this Act;

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      (g)     approving payment instruments to facilitate payment by the Government for goods and services;

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      (h)     reporting to the Director of Finance, in writing, a breach in the collection of revenue, expenditure of public monies, custody of cash, banking arrangements, public assets and other Government funds;

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      (i)     ensuring adequate provision is made for the safe custody of public assets, revenue, financial documents, accounting documents and other similar documents;

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      (j)     ensuring that an outflow and commitment from the Consolidated Fund, the Contingencies Fund, a sinking fund, special fund and trust fund are made in accordance with this Act;

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      (k)     maintaining the integrity of the Consolidated Fund, Contingencies Fund, a sinking fund, special fund and trust fund;

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      (l)     providing accounting services to a Government Agency in connection with the collection of revenue and the expenditure of public monies;

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      (m)     maintaining the financial accounts of Government, including, revenue, assets and liabilities;

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      (n)     carrying out any other function assigned to him or her under this Act.