Regulation 87 — REGULATIONS_AUDIT

87. Sanctions of grants and loans and forwarding of copies Government departments and other officers empowered to sanction grants and/or loans to any body or authority shall: (1) endorse a copy of each letter of sanction of grant or loan to the audit office;

(2) mention in the sanction, the amount of the budgeted expenditure of the body or authority; and (3) ensure that the assisted body or authority makes available all the relevant records to the audit officer for audit, wherever and whenever necessary, and that a requirement to this effect is incorporated in the letter of sanction to the grant and/or loan.