Section 20

As officer in charge of the accounts of the department he is, of course, required to exercise supervision over all officers of his department entrusted with the receipt or expenditure of public money. He shall also ensure that the accounts of the department are properly and promptly kept and that the funds are properly authorised and sufficient for the works or services concerned. Should it appear that there is insufficient provision in any item of a vote to meet current or future needs he shall immediately draw the attention of the Accounting Officer to this matter and see that the necessary application for additional Finance and Audit (Reform) 13 provision is submitted to the Ministry of Finance in accordance with the procedure outlined in Chapters III and IV of The Control of Public Expenditure Handbook.