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(1) A head of department is accountable for the government stores from the time of acquisitions to the time they are of no further use or value to government.

(2) Accountability is discharged when government stores have been

(a) consumed in the course of public business and records are available to show that the government stores have been consumed;

(b) worn out in the normal course of public business and deletion from the accounts has been approved by the Minister and they have been disposed of in accordance with the Minister’s directions;

(c) lost, stolen, destroyed, damaged or rendered unserviceable other than by fair wear and tear, and if deletion from the accounts has been approved by Parliament.

(3) The Minister may by regulation delegate powers of deletion and disposal under subsection (2)(b) to a principal spending officer and the delegated power shall be personally exercised by the principal spending officer.

(4) If the Minister is satisfied that the retention of any government stores is no longer in the public interest, the Minister may authorise disposal in accordance with section 30 of this Act subject to any Regulation approved by Parliament governing the disposal.

(5) Authority for deletion from the accounts in cases that fall within subsection (2)(c), rests with the Minister who may by Regulations delegate powers of deletion to the principal spending officers and the delegated power shall be personally exercised by the principal spending officer.

(6) Deletions from the accounts under subsection (5) shall be reported in the annual financial statements of the department concerned in such manner as Regulations made under this Act may prescribe.