Section 15

Any of the officers mentioned and all those having monetary, financial or accounting responsibilities are classified as officers with accounting responsibilities in these Orders. The term thus includes Chief Executive Officer, Head of Department, cashier, imprest holder, Sub-Treasury Finance Officers, collector of revenue, clerks of courts and district postmasters. It is employed here to distinguish it from the term Accounting Officer which means the officer responsible for controlling a vote of the estimates, as specified in the estimates. General.