SECTION 436

(1) A finance controller shall be appointed to the main authorizing officer of the local authority by the minister in charge of finance. (2) The finance controller shall be responsible for controlling budget execution operations, under the conditions laid down by decree of the President of the Republic. (3) The finance controller shall give an opinion on the accuracy and sustainability of expenditure commitment plans. (4) Under no circumstances may the finance controller's endorsement be subject to his appraisal of the opportuneness of decisions taken by the authorizing officer. (5) He shall be bound to reason his rejections, where appropriate.