PRAKAS DATED JANUARY 12, 1994

ON THE INSPECTION FUNCTIONS OF THE NATIONAL TREASURY

N. 006

Ministry of Economy and Finances,

Pursuant to the request of the National Treasury Chief;

It is hereby decided:

Article 1:

The inspection functions of the National Treasury shall be as follows:

Article 2:

The inspection shall be done at the request of the Chief of the National Treasury when he deems it useful and appropriate. The inspection report shall be submitted to Chief of the National Treasury with a copy sent to the Ministry of Economy and Finances.

Article 3:

Prior to the inspection, the inspector shall show proof of his mandate as issued by the Chief of the National Treasury. The Chief or Deputy Chief of the provincial and municipal treasuries, the Chief or Deputy Chief of Treasury, the Chief or Deputy Chief of Finance shall make available to the inspector all working records, confidential documents, and accounting documents books.

Article 4:

During the period of inspections, the Chief or Deputy Chief of the provincial and municipal treasuries, the Chief or Deputy Chief of Treasury, the Chief or Deputy Chief of Finance shall not use their holidays or leaves even though they are fully entitled to.

Article 5:

Treasury inspections shall be done when mandated. In the event there are undue delays or non cooperation from Chief or Deputy Chief of the provincial and municipal treasuries, the Chief or Deputy Chief of Treasury, or the Chief or Deputy Chief of Finance, the inspectors shall make reports to the provincial or municipal governors to request assistance in assigning the police and his representative to in intervene in the inspections.

Upon satisfactory results of the inspections, the inspectors shall make a recommendation to the provincial or municipal governors to appoint a reliable and trustworthy provincial or municipal official to temporarily supervise the treasuries. In the event treasury funds are found missing, stolen or embezzled, the inspectors shall make a recommendation to the provincial or municipal governor to take necessary measures to protect the interests of the treasuries.

Article 6:

The Department Chief, the Department General Chief, staffs, the Chief of the National Treasury, the Chiefs of provincial and municipal treasuries, and the Chiefs of other relevant units under the Ministry of Economy and Finances shall implement this Declaration from the date of its signature.

 

Minister of Economy and Finances

Sam Rainsy