Section 19, The Government Budgeting and Accountability Act, 2005

(1) The Minister may, subject to the approval of Parliament and if he considers it in the public interest, authorise the deletion from the public accounts or other Government accounts, in whole or in part, any obligation or debt due to the Government or any claim by the Government. (2) Any deletion made under subsection (1) from the accounts does not constitute a remission of such obligation, debt or claim, and does not debar subsequent proceedings for recovery if the Minister deems it necessary. (3) The Minister may, by regulations, delegate his powers of deletion under this section, subject to such terms and conditions as he may require, to any public officer except that such delegated powers shall be personally exercised by such public officer. (4) The obligations, debts and claims deleted from the public accounts or departmental accounts under this section shall be reported as follows:– (a) if from the public accounts, by inclusion with the statement of the public accounts for the year in which the deletion has been made; (b) if from other departmental accounts, by inclusion in the annual financial statement of the department concerned. Deletion No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 200518 19 PART IV – PREPARATION AND APPROVAL OF BUDGET