Section 27

For the purposes of promotion and discipline they will form part of the public service. Performance Appraisal on Finance Officers will be therefore submitted by the Accounting Officer to the Ministry of the Public Service through the Ministry of Finance which will comment on their suitability for promotion. Their technical work will be supervised by the Accountant General. They will have close and direct links with the Ministry of Finance, which will be responsible for ensuring that the advice they give to the Accounting Officer is sound. It follows that an Accounting Officer should accept the advice of 16 Finance and Audit (Reform) his Finance Officer on any matter within the latter’s province in particular an Accounting Officer should accept the advice of his Finance Officer on any matter touching on the expenditure of public funds which have been appropriated to his department by vote or by law. If for any reason the Accounting Officer rejects the advice of the Finance Officer or fails to observe it, he shall signify this decision in writing to the Finance Officer, sending copies to the Chief Executive Officer, Financial Secretary, the Accountant General and the Auditor General. Since the Accounting Officer is responsible ultimately for all administration of his department, the Finance Officer, in such a situation, shall be obliged to follow his instruction. This procedure will operate in the interest of an Accounting Officer, since it will be he who will account to the Public Accounts Committee for all expenditure made by his department, and it will be he who will be open to surcharge if the Committee is not satisfied that the expenditure was properly made. It follows that it is desirable for an Accounting Officer to have the backing of the Finance Officer and the Ministry of Finance.