Section 21

He shall issue all necessary instructions to supplement existing regulation for the proper control and care of funds, stores, etc., and by personal inspections (or through his inspecting officers) ensure that such instructions are carried out. He shall also arrange for efficient checks including surprise inspections, to guard against the occurrence of fraud or embezzlement. Verified cases of carelessness or extravagance shall be reported in writing at once to the Accounting Officer. The Accounting Officer shall then report the matter to the Financial Secretary, the Accountant General and the Auditor General with his comments or recommendations thereon or take action as required under Order 603. If the Finance Officer disagrees with the course of action taken by the Accounting Officer he will signify disagreement in writing to the Financial Secretary with copies to the Accounting Officer, Accountant General and Auditor General.