Section 10

Finance Officers are appointed to each Ministry to serve their Accounting Officer, relieving them of much of the routine work, whilst at the same time keeping in close liaison with the Ministry of Finance. Finance Officers. Their duties when so appointed are– (a) to be financial advisers to their Accounting Officer; (b) to take charge of and organise the finance divisions of their departments; (c) to ensure the correct financing (provision of funds) of departmental policy with all safeguards against waste and loss. Should it appear that there is insufficient provision in any subhead to meet current or future needs he 10 Finance and Audit (Reform) shall immediately draw the attention of the Accounting Officer to this matter so that the necessary application for additional provision is submitted to the Ministry of Finance; (d) to ensure that public revenue is collected promptly and properly accounted for; (e) to ensure that all financial regulations are observed and that directives from the Ministry of Finance are implemented; (f) to be responsible for the maintenance of proper systems of accounts not only in headquarters but in every branch office and to make supplementary regulations for control purposes; (g) to exercise supervision over all officers of their departments entrusted with the receipts or expenditure of public money including stamps, securities and stores; (h) to ensure that the accounts are properly kept by making personal checks and arranging other checks, including surprise inspections, to guard against irregularity and fraud. Some notes for the guidance of Finance Officers from Orders 15 to 21 and a resume of a circular dealing with the creation of finance divisions in government departments forms Orders 22 to 28; (i) to report verified cases of carelessness or extravagance in writing to his Accounting Officer; (j) to ensure the prompt submission of all financial returns on their due dates i.e. Finance and Audit (Reform) 11 estimates, revised estimates, arrears of revenue or any other returns which may be required.