Home | Databases | WorldLII | Search | Feedback Tonga Consolidated Legislation

Public Finance Administration

[Repealed by Public Finance Management Act 2002]

LAWS OF TONGA

[1988 Ed.]

CHAPTER 65

PUBLIC FINANCE ADMINISTRATION

ARRANGEMENT OF SECTIONS

SECTION

1. Short title.
2. Interpretation.
3. Legislative control and management of Government finances.
4. Accountant-General.
5. Accounting Officers.
6. Boards of Survey.
7. Standing Board of Survey.
8. Government supply officer.
9. Opinion of Auditor-General.
10. Regulations.
11. Repeal.

-----------------------------------

Acts Nos. 19 of 1983, 5 of 1986, 38 of 1988

AN ACT TO PROVIDE FOR ADMINISTRATION OF THE PUBLIC FINANCES OF THE GOVERNMENT OF TONGA AND MATTERS RELATED OR INCIDENTAL THERETO.

Commencement: [22nd December 1983]

Short title.

1. This Act may be cited as The Public Finance Administration Act.

Interpretation.

2. In this Act-

"Accounting Officer" means every designated Accounting Officer, Accountant or public officer who is charged with the duty of collecting, receiving, disbursing or accounting for, or who in fact collects, receives, disburses or accounts for any Public Funds and every public officer who is charged with the receipt, custody or disposal of or the accounting for Public Stores or who in fact receives, holds, disposes of or accounts for Public Stores;

(Amended by Act 5 of 1984.)

"Bank Account" means any Bank Account kept at any Bank authorised by the Minister;

"Department" means Ministries and other public Offices which are in receipt or expenditure of Public Funds;

"Minister" means the Minister of Finance;

(Amended by Act 5 of 1986)

"Public Accounts" means all statements recording transactions in the Public the together with statements of the assets and liabilities of the Government;

"Public Funds" has the meaning assigned to that expression by section 3 of the General Loan and Stock Act*; and for the avoidance of doubt includes stores and other property in the possession of the Government and moneys received or held on trust by any public officer for purposes other than Government;

Cap. 109

* "the public revenues of the Kingdom and any accumulated reserves of those funds"

"Public Stores" includes books, buildings, cheque forms, other forms, postage stamps, stationery, office requisites, vehicles, machinery, implements, live stock, all articles of a consumable or non-consumable nature and all chattels and personal property in possession or under the control of any Department;

"Treasury" includes the Minister and any designated Accounting Officer, Accountant or officer under his administrative control or direction or to whom he has delegated any of his responsibilities, and includes Sub-Treasuries.

(Amended by Act 5 of 1986.)

Legislative control and management of Government finances.

3. (1) The Minister shall supervise the expenditure and finances of the Government to ensure that a full account is made to the Legislative Assembly and its financial control is maintained and for such purposes shall, subject to the provisions of the Constitution, this Act and any other enactment, have the management, the supervision, control and direction of all matters relating to the financial affairs of the Government which by law are not assigned to any other person.

(2) There shall from time to time be appointed a Secretary for Finance whose duty it will be to carry out the directions of the Minister with regard to the general administration of this Act.

Accountant General.

4. (1) There shall from time to time be appointed an Accountant-General whose duty it will be to carry out the directions of the Minister with regard to the supervision of the Treasury.

(2) The Minister shall require the Accountant-General to exercise a general supervision in respect of the arrangements under which payments out of or into public funds are made by or to Departments and the Minister may from time to time direct the Accountant-General to issue instructions to Departments as the Minister thinks expedient with respect to:-

(a) the control and management of Public Funds by Departments;

(b) the method by which payments are to be made into or out of Public Funds by Departments and with respect to the conditions subject to which such payments are to be made;

(c) the payment of Public Funds into the Treasury by Departments;

(d) accounting for Public Funds by Departments.

(3) The Minister shall cause the Accountant-General to maintain proper, books or other records in the Treasury and make proper entries in such books or records in respect of every payment made into or out of the Treasury.

Accounting officers.

5. (1) All officers and employees as are necessary to carry out or assist in carrying out the directions of the Minister shall be appointed by the Prime Minister, with the consent of Cabinet, pursuant to section 17(4) of the Government Act, and every such officer or employee appointed by the Minister before 16 December 1988 is deemed to have been appointed pursuant to this subsection.

(Substituted by Act 38 of 1988.)

(2) Every designated Accounting Officer, Accountant and every other person concerned with or responsible for the collection, receipt, custody, issue or payment of Public Funds or Public Stores either alone or jointly with any public officer or any other person, shall be subject to the provisions of this Act and any regulations made thereunder, and shall perform such duties, keep such books and render such accounts as may be prescribed by or under this Act, or by instructions issued by the Treasury in matters of accounting or financial procedure not inconsistent therewith.

(Amended by Act 5 of 1986.)

(3) All Accounting Officers are personally and pecuniarily responsible for the due performance of the financial duties of their Departments, for the proper collection and custody of all Public Funds receivable by them and for any inaccuracies in the accounts rendered by them or under their authority. The responsibility of the Auditor-General for checking and reporting any shortcomings in connection with public accounts or finance does not absolve any officer from this responsibility for complying, or securing compliance, with instructions within the scope of his own authority.

(4) (a) Should it appear that an officer has failed to collect any Public Funds or is held responsible for any loss, improper payment of Public Funds or destruction of Public Stores by his own carelessness or negligence and if within a specified period at the Minister's discretion a satisfactory explanation is not supplied in respect of such failure, he may, in accordance with this Act be surcharged with the amount of loss by the Minister.

(b) The officer surcharged has the right of appeal to Cabinet within one month from the date of the Minister's notice of surcharge and Cabinet's decision will be final on all matters concerning a case of surcharge and at its absolute discretion Cabinet may increase the amount of surcharge without; limit, if it is found that the appeal had no foundation. The officer surcharged may have the amount deducted from his salary by instalments with the approval, of the Minister.

Boards of Survey.

6. (1) Boards of Survey will be appointed by Cabinet to examine the cash of the Treasury, stamps of the post Office and Public Stores held by Departments on Tongatapu at the close of business of each Financial Year. The reports of the Boards will be signed by each member and will be submitted to Cabinet with copies to the Accountant-General and the Auditor-General.

(2) Sub-Treasury Boards of Survey will be appointed by Cabinet to examine the cash of the Sub-Treasuries and stamps of the Sub-Post Offices outside Tongatapu on the first working day in July, October, January and April. The reports of the Boards will be signed by each member and will be submitted to the Prime Minister with copies to the Minister of Finance and the Auditor-General.

(3) Any shortage discovered by a Board of Survey must be immediately reported to the Minister of Finance and Auditor-General.

Standing Board of Survey.

7. (1) The Standing Board of Survey shall consist of the Accountant-General, the Auditor-General and the Government Supply Officer. A quorum of the Board shall consist of 12 persons and the Accountant-General shall act as Chairman. The Standing Board of Survey shall inspect all deteriorating, obsolete or surplus Public Stores. A report by the Standing Board of Survey will be made to Cabinet recommending the disposal or destruction of deteriorating, obsolete or surplus Public Stores.

Government Supply Officer.

8. (1) The Government Store shall be under the supervision, control and direction of the Minister.

(Amended by Act 5 of 1986.)

(2) There shall from time to time be appointed a Government Supply Officer whose duty it will be to carry out the directions of the Minister with regard to the supervision of the Government Store.

(Amended by Act 5 of 1986.)

(3) The Minister shall require the Government Supply Officer to exercise a general supervision in respect of the arrangements for the acquisition, care, custody and issue of Public Stores at the Government Store, and the Minister may from time to time issue such instructions within the Government Store as he thinks expedient with respect to:-

(a) the control and management of Public Stores at the Government Store;

(b) the method by which issues are to be made out of the Public Stores at the Government Store;

(c) the recording and accounting of Public Stores at the Government Store.

(Amended by Act 5 of 1986.)

(4) The Government Supply Officer shall produce a financial statement as of 31 December in each year of the activities of the Government Store for the year ended on the date. The financial statement shall be submitted within 3 months from 31 December of each year to the Minister with a copy to the Accountant-General and Auditor-General.

(Amended by Act 5 of 1986.)

Opinion of Auditor General.

9. In respect of each financial year and as soon as possible after the close of each financial year, the Accountant-General shall prepare, and the Auditor-General shall express an opinion on, the Public Accounts. The Accounts and the report of the Auditor-General shall be published in the Gazette.

Regulations.

10. The Minister may, with the consent of His Majesty-in-Council, make regulations:-

(a) prescribing all matters and things which are necessary or convenient to be prescribed for giving effect to this Act;

(b) prescribing the content and format of the Public Accounts;

(c) generally for the better carrying into effect of the provisions of this Act.

Repeal.

11. The following Regulations are hereby repealed and shall cease to form part of the law of the Kingdom,-

Civil Service Regulations Number 55 to 60 inclusive, and 82 to 159 inclusive.

----------------

1988 Ed.]
Public Finance Administration
Subsidiary Legislation

CHAPTER 65

PUBLIC FINANCE ADMINISTRATION

SECTION 10 - Public Finance Administration (Accounts) Regulations
Made by the Minister of Finance

G. S. 7/84

[5^th March 1984] Commencement.

Short title.

1. These regulations may be cited as the Public Finance Administration (Accounts) Regulations.

Public Accounts.

2. (1) Subject to the provisions of any other enactment, in respect of each financial year and as soon as possible after the close of each financial year there shall be prepared and the Auditor-General shall express an opinion on the following accounts:-

(a) a statement of the assets and liabilities;

(b) a statement of loans to local statutory boards;

(c) a statement of investments;

(d) a statement of revenue for the 5 preceding years;

(e) a statement of expenditure for the 5 preceding years;

(f) such notes to the Public Accounts as to assist in their comprehension.

(2) The accounts and the report of the Auditor-General shall be published in the Gazette.

Interim Accounts.

3. In respect of each month and as soon as possible after the close of each month there shall be prepared, and the Auditor-General shall agree the accounts to the books of the Treasury, a statement of the assets and liabilities.

Format.

4. The presentation and format of all accounts whether under the terms of these regulations or any other enactment will be the responsibility of the Accountant-General in consultation with the Auditor-General.

________

SECTION 10 - Public Finance Administration (Public Funds) Regulations

ARRANGEMENT OF REGULATIONS

REGULATION

1. Short title.

PART I-BANK ACCOUNTS AND CHEQUES

2. Authority and use of bank account.
3. Bank Statement and reconciliations.
4. Cashing of personal cheques.

PART II-THE RECEIPT OF PUBLIC FUNDS

5. Issue of receipts.
6. Accountability of revenue collectors.
7. Responsibility of revenue collector.
8. Irrecoverable revenue.

PART III-THE EXPENDITURE OF PUBLIC FUNDS

9. Control of expenditure.
10. Particulars to be inserted in vouchers.
11. Payments subject to contract or agreement.
12. Responsibility for payment of expenditure.
13. Claims for small payments.
14. Payment of claims.
15. Payments cash book.
16. Department vote ledger.
17. Reconciliation of vote ledgers.
18. Payment of salaries and wages.
19. Payment of pensions.

PART IV-CUSTODY OF PUBLIC FUNDS

20. Custody of public funds.
21. Custody of main stock of cash.
22. Working balance of cash.
23. Cash to be counted.
24. Private money.
25. Security.

PART V-HANDING OVER OF PUBLIC FUNDS

26. Statements to be rendered at each handover.
27. Cash books and registers.

____________________

Public Finance Administration (Public Funds) Regulations
Made by the Minister of Finance

G.S. 2/84

[5^th March 1984] Commencement.

Short title.

1. These regulations may be cited as Public Finance Administration (Public Funds) Regulations.

PART I-BANK ACCOUNTS AND CHEQUES

Authority and use of bank account.

2. (1) No bank account shall be opened unless authorised by the Minister.

(2) The use of any bank account by public officers for private purposes is prohibited.

(3) The public officers authorised to operate any bank account will be notified to the Bank only by the Minister.

Bank Statement and reconciliations.

3. The Accountant-General will collect the bank statements at the end of Bank each month and cause reconciliations to each bank account to be completed.

Cashing of personal cheques.

4. In no circumstances are accounting officers authorised to encash the personal cheques of any public officer unless they receive the written authority from their Head of Department.

PART II-THE RECEIPT OF PUBLIC FUNDS

Issue of Receipts.

5. (1) Except where otherwise provided (such as customs duties) or in issue of cases where receipts are not required (such as the sale of stamps) an Accounting officer must give a receipt for every sum paid to him, on the form prescribed. The receipt must be issued at the time the money is collected and shall agree with the amount of actual collection. In no circumstances may the issue of the receipt be delayed and a temporary or unofficial receipt be given.

(2) Officers issuing receipts shall ensure that legible and complete carbon copies are retained.

(3) Accounting officers will display in a conspicuous position in each cash office a notice in Tongan and English stating that a receipt on an official printed form must be obtained by every person paying money to the Government.

Accountability of revenue collectors.

6. (1) All collectors of revenue (other than Postmasters, in respect of stamp sales) who receive public funds are required to enter all receipts in a Revenue Collectors cash book and to pay the whole amount received weekly or at such intervals as directed by the Accountant-General either to a bank or to a Sub-Treasurer. In the event of a loss of public funds occurring as a result of failure to pay in collections as directed, the onus of showing that delay was unavoidable will rest with the accounting officer.

(2) Between the time of receipt and the time of payment into a bank or to a Sub-Treasurer, no public money shall be made use of in any way whatsoever; nor will any officer advance, lend, or exchange any sum for which he is answerable to the Government.

(3) In all cases the gross accounts received must be paid in or accounted for revenue, received will require authority and should appear as expenditure supported by proper vouchers.

Responsibility of revenue collector.

7. (1) Accounting Officers are personally responsible for the prompt collection of all revenue under their control.

(2) Except where the Minister with the approval of Cabinet grants permission in writing, the supply of goods and services is strictly on a cash basis.

(3) An accounting officer who experiences difficulty in collecting money due to the Government, whether from public officers or others, will report the circumstances to the Accountant-General without delay.

Irrecoverable revenue.

8. (1) The authority of the Privy Council is required for writing off irrecoverable arrears of revenue.

(2) Recovery will not be waived and the responsible officer will be held liable if revenue has become irrecoverable through delay in enforcing payment.

PART III-THE EXPENDITURE OF PUBLIC FUNDS

Control of Expenditure.

9. The Minister is prohibited from making any payments chargeable to expenditure unless they hold the requisite authority.

Particulars to be inserted in vouchers.

10. (1) Vouchers for payment should whenever possible attach an original invoice and order supporting the payment. In cases where original invoices are not available or applicable, vouchers for payment will contain full particulars of each service, such as dates, numbers and quantities so as to enable them to be checked without reference to any other document.

(2) Payment vouchers will be completed in ink or typewritten, signed in ink and otherwise properly completed in every respect before payment is made. Facsimile signature stamps must not be used on original vouchers.

Payments subject to contract or agreement.

11. In cases where the payment is made under agreement or contract there will be attached to the Payment voucher a certificate to the effect that the payments are in accordance with the terms of the agreement or contract and in the case of work, that it has been properly done. In the case of payment on account no more will be claimed than the cost of the work certified to have been performed.

Responsibility for payment of expenditure.

12. The signature of an officer certifies to the accuracy of every detail on the voucher. He will, therefore, be held responsible that the services specified have been duly performed, that the prices charged are either according to contracts or approved scales fair and reasonable according to current local rates, that authority has been obtained as quoted, that the computations and costings have been verified and are arithmetically correct, that the persons named in the vouchers are those entitled to receive payment and that stores purchased have been duly taken on charge or in the case of consumable stores correctly issued.

Claims for small payments.

13. In cases where public officers present claims for small payments made by them, actual receipt must be produced whenever practical. When receipts cannot be obtained, the officer will certify that the charges were incurred solely upon the public service and actually paid by him.

Payment of claims.

14. (1) Payments will be made only to the persons named on the vouchers or to their legal representatives.

(2) When payments are made to legal representatives, authorities such as powers of attorney letters of administration or probate must be presented for inspection, and recorded on the vouchers or if possible the authority itself should be attached to the voucher.

(3) In exceptional circumstances where the payee is precluded by illness or otherwise from himself collecting the sum due, departments may obtain a signed and witnessed authority empowering the Minister to make the payment. It is not sufficient that the payee should merely find it inconvenient to collect his money and the exceptional circumstances must therefore be stated when forwarding the authority.

Payments Cash Book.

15. (1) All payments will be entered in a Payment Cash Book maintained by the Accountant-General or his authorised officers on the date on which they are actually made.

(2) The entries will be number consecutively in the order of payments and corresponding numbers will be affixed to the supporting vouchers.

Vote Ledger.

16. It is the duty of every Accounting Officer controlling a vote to keep a Departmental Vote Ledger posted up to date, in such form as prescribed or approved by the Accountant-General and which clearly shows in respect of each item of sub-head of expenditure:

(1) In the space provided at the top of the ledger form-

(a) the amount sanctioned in the Annual Estimate;

(b) the amount of any additional provision by Special or other warrants;

(c) the branch or division title of the Department;

(2) In the columns provided in the body of the ledger form-

(a) the effective date of payment;

(b) particulars of payment;

(c) journal or warrant number reference;

(d) the amount of expenditure incurred;

(e) total expenditure to date.

Reconciliation of vote ledgers.

17. Accounting officers in charge of departmental vote ledgers are responsible for undertaking regular reconciliations of their ledgers with the records held at the Treasury. Such reconciliations should be made monthly.

Payment of salaries and wages.

18. (1) Salary sheets for all salaries and allowances payable half monthly will be delivered duly certified by the heads of department to the Accountant-General or his authorised officers not later than the fifth day of the month in which they are to be paid. Any vouchers delivered after the date prescribed will be liable to be held over until the first pay day of the following month.

(2) All officers are required to draw their salaries, allowances or pensions in accordance with the days specified in the instructions issued by the Accountant-General. Any officer failing to do so will not be allowed to draw the same until the next pay day, unless he can show that the omission was unavoidable.

(3) It is the duty of an accounting officer to secure any unclaimed salaries or wages in his safe pending payment and to return to the Treasury any such unclaimed salaries or wages together with relevant vouchers within one week of the original issue.

(4) When paying salaries or wages all employers must be identified by the witness to the payment or by a third party if the witness is unable to identify him. All salaries and wages pay sheets should be certified to the fact that each employee has received the amount opposite his name except where the amount has remained unclaimed.

(5) Salaries or wages of employees must be paid in cash unless it is agreed by the employee in writing, to be paid into the employee's bank account.

Payment of pensions.

19. (1) Pensioners resident in Tonga will be paid in cash unless it is agreed by the pensioner in writing, to be paid into the pensioner's bank account. Such pensions will be paid on receipt by the pensioner or against his witnessed authority when payment is to the pensioner's agent.

(2) Pensioners resident overseas will be paid by either the overseas agent or Treasury lodgement to a bank account in Tonga.

PART IV-CUSTODY OF PUBLIC FUNDS

Custody of Public Funds.

20. All cash, cheques, stamps and documents of value will be deposited in a safe or strong room. Carbon copy receipt and licence books will be kept in a safe, strong room or locked cupboard. Cash and cheques will be paid into a bank or Treasury at times directed by the Accountant-General. Officers guilty of negligence in connection with the custody of keys will be liable to be disciplined.

Custody of main stock of cash.

21. (1) Any main stock of cash will be secured in a strong room or safe in the sole custody of the senior accounting officer. If 2 locks are provided one key will be held by the next senior officer.

(2) A register will be kept in the strong room or safe containing the main stock of cash in which all lodgements and withdrawals of cash will be recorded. A dated entry initialled by the responsible officer, will be made in the remarks column against each balance verified by actual check.

Working balances of cash.

22. A daily working balance of cash may be kept in a subsidiary safe or cash box. Lodgements and withdrawals to and from the main stock of cash should be in round sums.

Cash to be all counted.

23. (1) Cash will be checked and balanced with the cash book daily. All entries in the cash book should be checked with receipt and expenditure vouchers and the last entry initialled by the responsible officer.

(2) In the daily check of cash the main stock as shown in the safe register may be accepted as correct. The main stock of cash at Sub-Treasuries outside Tongatapu will be checked at the close of business on every Friday. The main stock of cash at the Treasury at Tongatapu will be checked at the close of business on every last business day of each month. When the balance has been so checked the responsible officer will initial the safe register.

(3) Any surplus of cash which may be found in balancing a cash account must immediately be brought to account as such and credited to revenue. Any deficit in the cash must be paid in by the Accounting Officer and if the amount exceeds $5 the matter reported to the Accountant-General.

Private money.

24. No public officer shall keep or allow to be kept in any Government strong-room or safe under his charge any money except public funds. If any cash not being public funds is found in a Government safe, it will be receipted and credited to miscellaneous revenue.

Security.

25. (1) The Accountant-General is responsible for the proper care of safes and strong rooms at the Treasury and for securing them into a wall or bolting or cementing them to a floor.

(2) The loss or damage of a safe must be immediately reported to the Accountant-General and Auditor-General. Authority for repairs will only be given after reference to the Accountant-General.

(3) Duplicate keys of strong rooms and safes are to be deposited in the strong room controlled by the Accountant-General. Duplicate keys must not be retained by the holders of the originals. The loss of a key to a strong room or safe must be reported at once to the Accountant-General and the cost of replacement borne by the officer responsible for the loss.

PART V-HANDING OVER OF PUBLIC FUNDS

Statements to be rendered at each handover.

26. (1) A handing over statement will be prepared on each occasion on which public funds are handed over from one officer to another.

(2) The handing over of all keys to strong rooms and safes will be recorded in the statement.

(3) It is the responsibility of the officer receiving custody of the public funds, to check the statement with the public funds. Having checked the statement, he will sign the statement to the effect that he is in agreement with its contents.

(4) A copy of the handing over statement will be sent to the Accountant-General.

Cash books and register.

27. The Cash books will be balanced and both officers will sign the books and registers for the amount handed over.

______

Section 10 Public Finance Administration (Public Stores) Regulations

ARRANGEMENT OF REGULATIONS

REGULATION

1. Short title.
2. Requisitions and orders.
3. Responsibility for public stores.
4. Responsibility for store-rooms.
5. Security of store-rooms.
6. Stores cards.
7. Board of survey inspection.
8. Disposal of deteriorating and obsolete stores.

_________

Commencement. [5th March 1984]

Short title.

1. These regulations may be cited as Public Finance Administration (Public Stores) Regulations.

Requisitions and orders.

2. All requisitions and orders for supplies and stores from non-Tongan sources must receive the authority of the Prime Minister.

Responsibility for public stores.

3. The Government Supply Officer or officer in charge of a store or section of a store, should be specifically responsible for -

(1) checking, handling and storage of public stores received;

(2) care of stores, including proper stocking and storage according to the nature of the stores and with due observation of safety precautions;

(3) issue of stores supported by authorising vouchers and ensuring such issues are checked and properly packed;

(4) progression of stores issues so that items of old stock are issued before new stock;

(5) management of inventory stock levels taking into account the demand and the time for replenishment of the items from the supply source;

(6) avoidance of waste of stores and irregular issues;

(7) periodic verification of stock balances with cards reporting any discrepancies revealed, including damaged or deteriorated stores, excess stores or obsolete stores.

Responsibility for store-rooms.

4. The Government Supply Officer, or officer in charge of a store is responsible for:-

(1) existence and observation of security regulations with the approval of Cabinet which should include prevention of unauthorised access;

(2) frequent inspection of store-rooms giving special attention to the prevention of illegal entry;

(3) ensuring that the store-rooms are clean and properly ventilated;

(4) reporting when the store-rooms are not in good repair.

Security of Store-rooms.

5. (1) The Government Supply Officer, or officer in charge of a store or section of a store is required to be present when the store-rooms are opened and in any case must visit the store-rooms daily. He is solely responsible for the keys and no delegation of the duties of the locking-up may be permitted, except in the special circumstances which may require more than one officer to be specially authorised or when more than one lock is in use for security, all such officers being responsible in equal degree.

(2) All store premises must have adequate fire-fighting appliances provided and be maintained in a serviceable condition.

Stores cards.

6. A separate store card must be kept for each item in the store. All receipts and issues must be recorded on the store cards which will be posted from the vouchers immediately the stores are physically received or issued.

Board of survey inspection.

7. (1) The Board of Survey will carry out inspections at least yearly. A physical text check will be made between the physical stores and balances in the store cards. The number of items to be checked will be decided in consultation with the Auditor-General.

(2) The Auditor-General whether or not he is a member of the Board of Survey, shall be notified of every Survey to be held and shall be entitled to be present, either in person or by his officers, at any survey.

(3) At any survey the Board of Survey may accept any sealed package of Public Stores without counting the contents thereof, if either the seals are intact or the package appears not to have been tampered with.

(4) A report of each survey, containing a list of each item of Public Stores counted together with the balances in the store cards shall be forwarded by the Board of Survey to Cabinet together with a copy to the Auditor-General.

Disposal of deteriorating and obsolete stores.

8. (1) The Standing Board of Survey will inspect all deteriorating and obsolete stores. A report by the Standing Board of Survey will be made to Cabinet on the disposal or destruction of deteriorating and obsolete stores.

(2) Public stores shall be disposed of by public tender or auction or if unsuitable for sale shall be destroyed in the presence of at least one member or nominee of the Board.

---------------------------------------------