art 4 Discharge of Accountant General’s functions
(1) The functions of the Accountant General under these Rules may be discharged, to such extent as he may direct, by any officer appointed by him. (2) The Accountant General, with the approval of the Treasury, may from time to time authorise in writing any officer to authenticate on his behalf any direction issued by him for the purpose of giving effect to these Rules and such authorisation may be either general or in respect of any particular class or classes of transaction.