Section 48

Notwithstanding any action which may have been taken at Orders 45 to 47, the Accounting Officer through his Finance Officer where appointed, shall in all cases on discovering or receiving a report of any loss, shortage, fraud, theft or irregularity– (a) report the facts by memorandum to the Financial Secretary with copies to the Permanent Secretary of his Ministry, the Accountant General and the Principal Auditor; (b) send interim reports including police reports as at (a); 134 Finance and Audit (Reform) (c) submit his final report on the prescribed form to the parties as at (a) together with a statement from the officer responsible, showing cause if he wishes to do so, why he should not be surcharged with the amount of the loss.