Section 24

The finance divisions shall in practice be the means whereby the system of control of public expenditure described in the control of Public Expenditure Handbook shall be implemented. This would have happened even if the finance divisions had not been instituted; with their introduction the saving of time and energy for the senior technical officer of departments should be very significant, and it is to be hoped that Finance and Audit (Reform) 15 this saving will lead directly to a considerably stepping up of the tempo of execution of the substantive work of departments both recurrent and capital. Organisation of finance divisions.