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Revised Laws of Saint Lucia
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PUBLIC FINANCE MANAGEMENT ACT
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21. Administration of a sinking fund
Revised Laws of Saint Lucia (2021)
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21. Administration of a sinking fund
A sinking fund must be administered in the prescribed manner.
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21. Administration of a sinking fund
1. Short title
3. Act binds the Crown
4. Conflict of laws
7. Delegation of functions and powers
11. Powers of the Accountant General
13. Payment into the Consolidated Fund
15. Establishment of Contingencies Fund
16. Transfer to the Contingencies Fund
17. Administration of Contingencies Fund
20. Establishment and transfer of a sinking fund
25. Trust fund
26. Fiscal policy
29. Budget circular
33. Appropriation for Contingencies Fund
34. Supplementary Estimate
35. Publication of Estimates
36. Execution of appropriation law
37. Prohibition against exceeding allocation in the budget
38. Warrants for withdrawal from Consolidated Fund
39. General Warrant
40. Provisional Warrant
44. Support for warrant
45. Limitations, conditions, suspension or cancellation of warrant
46. Lapse of appropriation and warrant
47. Commitments
48. Internal Audit Unit
50. Powers of Internal Audit Unit
51. Deposit
53. Refund of money
54. Set-off or write-off of debt, claim, settlement
57. Acquisition, use and safe custody of public assets
59. Enquiry and report on malfeasance
60. Accounting procedure
61. Disposal of assets
62. Annual borrowings
64. Proceeds of Government borrowing
66. Government lending
68. Imprest warrant
69. Charges on Consolidated Fund
70. Public debt management
71. Receipt of grant
72. Responsibility of responsible Minister with respect to a grant
73. Record of use of a grant
74. Accounting
76. Reporting
79. Institutional arrangements
80. Operation on commercially sustainable basis
81. Representation on a board or controlling body of a statutory body
82. Strategic, financial, operational and business plan
83. Accounts and audit
84. Financial management
85. Dividend policy
86. Borrowing, lending, guaranteeing and other contingent liabilities
89. Powers of the Inquiry Committee
90. Proceedings of Inquiry Committee
92. Liability for non-compliance with financial management system
93. Power to surcharge
96. Withdrawal of surcharge
98. Appeal against surcharge
2. Interpretation
100. Tenure of Appeals Tribunal
5. Functions of the Minister
101. Functions of Appeals Tribunal
6. Powers of the Minister
104. Resignation
8. Functions of the Director of Finance
105. Secretary of Appeals Tribunal
9. Powers of the Director of Finance
10. Functions of the Accountant General
12. Functions of accounting officer
108. Hearing of Appeals Tribunal
110. Costs
14. Payment from the Consolidated Fund
111. Decision final
113. Repeal
114. Transition
18. Financial statement in respect of Contingencies Fund
19. Advance from the Contingencies Fund
Financial Regulations – Section 54
Procurement and Stores Regulations – Section 54
22. Establishment of a special fund
23. Payment and accounting procedures applicable to a special fund
24. Closure of a special fund
27. Fiscal Policy Statement
28. Fiscal and budget survey
30. Guidelines
31. Estimates
32. Approval of Estimates
41. Contingencies Fund Warrant
42. Virement Warrant
43. Reallocation Warrant
49. Functions of Internal Audit Unit
52. Banking arrangement
55. Settlement of claims against the Government
56. Investment
58. Debt due to Government
63. Loans and authority to sign loans
65. Government guarantee, indemnity and other contingent liability
67. Advance warrant
75. Public Accounts
77. Audit of Public Accounts
78. Responsibilities of a statutory body
87. Appointment of Inquiry Committee
88. Functions of Inquiry Committee
91. Notice of decision
94. Grounds for surcharge
95. Notification of surcharge
97. Recovery of surcharge
99. Establishment of Appeals Tribunal
102. Powers of Appeals Tribunal
103. Removal
106. Application for an appeal
107. Transmission of appeal documents
109. Decisions of Appeals Tribunal
112. Regulations
115. Savings
RESOLUTION OF PARLIAMENT TO BORROW FOR CAPITAL OR CURRENT EXPENDITURE – COVID-19 RESPONSE, RECOVERY AND RESILIENCE DEVELOPMENT POLICY PROGRAMME – SECTION 63(1)(A)
RESOLUTION OF PARLIAMENT TO BORROW FOR CAPITAL OR CURRENT EXPENDITURE – SIXTH WATER (VIEUX FORT WATER SUPPLY REDEVELOPMENT) PROJECT – AMENDED LOAN AGREEMENT – SECTION 63(1)
Resolution of Parliament to approve an Extension of Time to lay the Estimates – Section 32(4)