Section 16

The Finance Officer is the right hand man of the Accounting Officer on financial matters and the Accounting Officer should accept his advice on matters of finance, Notes for the guidance of Finance Officers. 12 Finance and Audit (Reform) accounting and stores. If for any reason the Accounting Officer rejects the advice of the Finance Officer, or fails to observe it, he must signify this decision in writing to the Finance Officer, sending copies to the Financial Secretary, the Accountant General and the Auditor General.