Section 23

The purpose of this section is to describe the role, which finance divisions shall play in the machinery of government. By way of introduction, however, the main object of this change is to promote greater efficiency in the working of the Administration, and that in two ways– (a) by relieving the Accounting Officer of a very large amount of financial administration. They will have by their sides trained Finance Officers specialising exclusively in financial and stores matters, who will be subject to independent supervision by the Ministry of Finance. This situation, while not relieving the Accounting Officers of the ultimate responsibility for these matters (that responsibility will continue unimpaired), will enable them to delegate a very significant amount of routine work, thus leaving them free to concentrate on their technical task; (b) by improving the system of control of public expenditure and stores. These matters will be administered by specially trained individuals having direct link with the Ministry of Finance, operating a clearly defined set of instructions, and using methods, which will be uniform for all departments.