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System of Financial Control and Budgeting QUESTION #5646
Question 1
A Financial Adviser disagrees with a Ministry's financial decision within the delegated field. The Secretary of that Ministry also disagrees with the FA's view. What is the CORRECT escalation path?
  • The Secretary may take up the case with Additional Finance Secretary (Expenditure)/Finance Secretary or the Minister may take it up with the Finance Minister✔️
  • The CFAO's view prevails since he is the internal financial control authority
  • The PAO's decision is final within the Ministry and the FA cannot override it
  • The matter must be referred directly to the Finance Secretary bypassing AFS(E)
Correct Answer Explanation
In case of a difference of opinion with the Financial Adviser the Secretary of the Ministry/Division may take up the case with the Additional Finance Secretary (Expenditure)(AFS-E)/Finance Secretary or the Minister may take it up with the Finance Minister (FM).