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exercising power
2002 prepared by the World Bank which was not passed by the then
government or its successors. Consider the controversy regarding the bank
account maintained by the former Defence Secretary which credited the
revenue from land sales to the account and also held a large amount of
money exceeding what the Treasury normally allows departments to hold.
These matters are laid down in the above draft law. Such controversy
arises because these matters are not laid down by law.
Law versus Convention
Which should it be? Many matters in the British system of government are
governed by conventions rather than laws. So, even the financial
accountability of ministers is governed by convention. During the colonial
period we followed this British tradition and gave financial powers to the
Secretaries and Heads of Department. These officers then had a personal
responsibility for the propriety and regularity of the public finances for
which they are answerable; for the keeping of proper accounts; for
prudent and economical administration; for the avoidance of waste and
extravagance; and for the efficient and effective use of all the available
resources." (D.E Smith).
The Chief Accounting Officer is personally responsible in areas for which
the minister himself also remains responsible. It is still accepted that the
elected minister controls the bureaucracy and is also answerable in
Parliament for their actions. Such are the conventions in the UK. But,
conventions dont work except in Britain and not even in countries with
Anglo-Saxon traditions like Australia or Canada. So, it is necessary to
examine the position regarding financial accountability in other countries
following the Westminster System like Australia, Canada, the UK and New
Zealand.
Following convention, the respective responsibilities of the minister and the
officials were not made law in Britain. The same anomalous position
remains in our system of government today as well. But, this division of
responsibility between the Minister and his Secretary and Heads of
Department must be clearly demarcated. It has not been left to
conventions even in countries like Australia, New Zealand and Canada.
They have been laid down by law or at least by a Code of Conduct which is
binding and enforceable by Parliament.