Section 14

All Heads of Departments and Controlling Officers are per-sonally responsible for the due performance of the financial duties of their departments, and are accounting officers in the terms of Finan-cial Regulation 15. The extent to which duties are delegated within the department or office should be set out in written instructions. An of-ficer does not relieve himself of . this general responsibility by deputing the performance of his duties to his subordinates.