Revised Laws of Saint Lucia (2022)

11.   Powers of the Accountant General

The Accountant General shall —

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    (a)     establish accounting policies and forms of accounts consistent with international accounting standards;

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    (b)     adopt or authorize the use of a financial management system by giving written notice to all the accounting officers of a Government Agency;

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    (c)     have access to a Government Agency where accounting takes place and accounting records are kept;

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    (d)     request accounting, financial or transaction-related information, records or an explanation from a Government Agency, a public officer or a retired public officer as may be necessary to perform his or her duties;

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    (e)     issue written accounting instructions, including, accounting methodology and forms of accounting;

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    (f)     receive public monies into and make payments from the Consolidated Fund or designate an officer as a receiver of revenue;

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    (g)     refuse payment of a payment instrument that —

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      (i)     is incorrect or insufficient in content,

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      (ii)     in his or her opinion, is unacceptable in support of the payment of public monies, or

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      (iii)     contravenes this Act.