Financial Regulations 1990 · 2025 Revised Edition · Part 5 · Classification and Control
22. Secret expenditure or receipt
Feedback & supportAny necessary expenditure, revenue received, or public property or money held by a department of a secret nature, the purpose and particulars of which cannot be made public, must be supported in the appropriate accounts by —
a certificate from the Accounting Officer of the department; and
a declaration from the Accounting Officer that he or she is satisfied that money has been properly expended or that the revenue or public property or money has been properly accounted for, as the case may be.
The Accounting Officer must forward a copy of the certificate and the declaration mentioned in paragraph (1) to the Auditor‑General and the Treasury.
Subregulation 1
Any necessary expenditure, revenue received, or public property or money held by a department of a secret nature, the purpose and particulars of which cannot be made public, must be supported in the appropriate accounts by —
a certificate from the Accounting Officer of the department; and
a declaration from the Accounting Officer that he or she is satisfied that money has been properly expended or that the revenue or public property or money has been properly accounted for, as the case may be.
Subregulation 2
The Accounting Officer must forward a copy of the certificate and the declaration mentioned in paragraph (1) to the Auditor‑General and the Treasury.