Section 51

The authority of the Legislature is required for the writing off of losses and deficiencies of stores where the original cost of the stores exceeds $4,000 and the loss of deficiency is caused by fraud or negligence of an officer. The authority of the Finance and Audit (Reform) 135 Governor is required where the amount does not exceed $4,000 but is more than $1,000. The authority of the Minister of Finance is required for the writing off where the amount does not exceed $1,000.