S.L. 601.1 Art. 6Responsibilities of accounting officers.

(1) All accounting officers shall be personally responsible for the due performance of the financial duties of their departments or officers, for the proper collection and custody of all public moneys receivable by them, for expenditure and other disbursements and for the accuracy of the accounts rendered by them or under their authority.

(2) No officer will be relieved of any part of his responsibilities should he depute to his subordinates the performance of duties which he should have performed himself.

(3) The responsibility of the Auditor General for checking and reporting any shortcomings in connection with the public accounts or finances shall not absolve any officer from his responsibility for complying, or securing compliance, with instructions within the scope of his own authority.

(4) All accounting officers, operating or intending to operate subsidiary accounting systems, whether manual or electronic, are required to bring them to the attention of the Accountant General.

B. THE ESTIMATES