Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 PART VII GENERAL TREASURY MATTERS 78 Treasury instructions or directions (1) The Treasury may prescribe or issue instructions or directions to Ministries, whether individually or collectively, concerning— (a) any matter that shall be prescribed for Ministries in terms of this Act; (b) the recovery of losses and damages of public resources; (c) the handling of, and control over, trust money and property entrusted to the State or any employee of the State in his or her capacity as such; (d) the rendering of free services by or on behalf of the State; (e) the writing off of losses of public resources or amounts owed to the State; (f) liability for losses and damages of public resources and procedures for the recovery thereof; (g) the cancellation or variation of contracts to the detriment of the State; (h) the settlement of claims by or against the State; (i) the waiver of claims by the State; (j) the remission of money due to the Consolidated Revenue Fund, refunds of revenue and payments from the Consolidated Revenue Fund, as an act of grace; (k) the alienation, letting or other disposal of State property; (l) gifts or donations by or to the State; (m) the charging of expenditure against particular votes; (n ) the variation of approved budgets by way of virements; (o) the establishment of and control over public entities; (p) the improvement and maintenance of immovable State property; q) the avoidance of fruitless and wasteful, unauthorised and irregular expenditure; (r) the determination of any scales of fees, other charges or rates relating to revenue accruing to, or expenditure from, the Consolidated Revenue Fund; (s) the treatment of any specific expenditure; (t) vouchers or other proofs of receipts or payments, which are defective or have been lost or damaged; (u) assets which accrue to the State by operation of any law; (v) any other matter that may facilitate the application of this Act; (w) any matter that may be prescribed for all Ministries, public entities, constitutional entities and statutory funds to which this Act applies by virtue of section 4 (1); (x) financial management and internal control; (y) the determination of a framework for an appropriate procurement and provisioning system which is fair, equitable, transparent, competitive and cost-effective; (z) audit committees, their composition, appointment and functioning; (aa) internal audit units and their functioning; - 36 -