A loss may be revealed by
(a) the discovery of any deficiency within the accounts by any public officer;
(b) a declaration that a loss has occurred by any one of the following:.
(i). the Minister;
(ii) the Controller and Accountant-General;
(iii) the Auditor General;
(iv) other public officers specified by any other legislation; or
(v) any persons who are deputies of the said officers respectively.