Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (bb) the duties and responsibilities of accounting officers, receivers of revenue and other persons; (cc) the issue of receipts; (dd) the reporting of any loss or destruction of or deficiency in public resources; (ee) the remission or writing off of public money; and (ff) any other matter that may facilitate the administration of this Act. (2) A Treasury instruction or direction in terms of this section may be limited in its application to different classes of— (a) a Ministry, public entity, constitutional entity and statutory fund to which this Act applies by virtue of section 4(1); (b) accounting officers; (c) accounting authorities. (3) Treasury instructions or directions referred to in subsection (1) shall not come into force until they are approved by the Minister and published as a statutory instrument or general notice in the Gazette. (4) The Treasury may on good grounds approve a departure from a Treasury instruction or direction referred to in subsection (1) on any condition it deems fit and shall promptly inform the Auditor-General in writing when it does so. 79 Determination of interest rates for debts owing to State (1) Subject to any other enactment the Minister, by notice in the Gazette, shall determine— (a) a uniform interest rate applicable to loans granted out of the Consolidated Revenue Fund; (b) a uniform interest rate applicable to all other debts which must be paid into the Consolidated Revenue Fund. (2) An interest rate determined in terms of subsection (1) (b) may differentiate between different categories of debt. (3) Where any other enactment empowers the Minister or any other Minister to fix an interest rate for moneys payable to the State, the notice referred to in subsection (1) shall not, unless the notice expressly provides otherwise, affect the exercise of such power under that enactment. PART VIII AUDIT 80 Internal auditors (1) To assist the Treasury in carrying out the duties referred to in section 6, the Public Service Commission may appoint an officer of the Public Service as an internal auditor to any Ministry or any reporting unit of a Ministry. (2) The functions of an internal auditor appointed in terms of subsection (1) shall be— (a) to monitor the financial administration and procedures of the Ministry or reporting unit concerned to ensure that— - 37 -