S.L. 601.1 · General Financial Regulations (S.L. 601.1)
S.L. 601.1 Art. 7Permanent Secretary. Cap. 534.
The Permanent Secretary shall be the chief financial adviser of the Government and is responsible for the preparation of the annual estimates of revenue and expenditure whilst their implementation shall be the responsibility of the Ministry in respect of which the respective estimates appear, in terms of the Fiscal Responsibility Act.