Regulation 10

An Accounting Officer must report promptly to the Treasury any failure on the part of a department of which he or she is in charge or an officer attached to a department of which he or she is in charge to collect and duly account for any sum due to the department or to be collected by the officer and must transmit a copy of the report to the Auditor‑General.

Where the Accounting Officer has reason to believe that any revenue is falling unduly into arrears, he or she must report the matter to the Treasury and transmit a copy of the report to the Auditor‑General.