Financial Management Regulations 2024

The investigator must give a report on the investigation to the empowered officer within—

3 months after completing the investigation; or

such further period as the empowered officer allows.

The investigation report must state all relevant facts and findings.

In addition, the investigation report must include the following—

reasons for the findings of the investigator;

a statement of any defects in administrative practices and procedures that, in the opinion of the investigator, contributed to the relevant incident;

a statement of the amount that, in the opinion of the investigator, is equal to—

in the case of loss of or deficiencies in money, the amount of the loss or deficiency; or

in the case of loss or destruction of property, the value of the property lost or destroyed; or

in the case of damage to property, the expense of repairing the damage to the property or the value of the property, whichever is less;

if the report contains a finding that the relevant employee has caused or contributed to the relevant incident, particulars of any mitigating circumstances, including the following—

the extent of the work experience of the employee;

the extent to which the employee was supervised in the performance of those duties of the employee that related to the money or property in relation to which the relevant incident occurred;

the adequacy of official instructions given to the employee with respect to those duties;

the conditions under which, at the time of the relevant incident, the employee was required to perform those duties, including the workload and the facilities for the performance of those duties;

the reliability and efficiency of the employee's work performance generally;

the amount of any allowances to which the employee was entitled by way of compensation for the assumption of responsibility for public money or other property of the State;

a record of any objection made by the relevant employee or any witness in relation to the procedure followed in the course of the investigation;

the reasons for refusing any request by the relevant employee for a witness to be examined.