Cap. 601 · Public Finance Management Act (Cap. 601)
Cap. 601 Art. 71Control system.
PART X
(1) To safeguard the ministry, department and public entity against theft, fraud, irregularity, misuse, loss, and wastage, the control system shall include:
(a) preventive mechanisms;
(b) detective mechanisms; and
(c) corrective mechanisms.
(2) The Head of Department shall ensure that processes, whether manual or electronic, and procedures are in place for the effective, efficient, economical and transparent use of assets.