Section 46

Where an Accounting Officer or his representative considers at any stage before a final report can be submitted that the facts reported to him clearly indicate that a member of the Government service may be guilty of a criminal offence in respect of Government stores or of an offence which would involve proceedings against him with a view to dismissal, he shall forthwith refer the matter direct to the crown law officers with a copy to the Permanent Secretary, Establishment, the Permanent Secretary, of his Ministry the Financial Secretary, the Accountant General and the Principal Auditor not withstanding General Order 312. If the crown law officers advise that a criminal offence has been committed by an officer the Accounting Officer shall then refer the matter to the Police.