SADC Financial Regulations Effective 1 April 2013 5. The DBF may delegate his/her authority to a finance officer in the SADC Directorate of Budget and Finance so as to ensure the effective and efficient operation of finance management. Although the ultimate responsibility for the delegated function shall be that of the DBF, the day to day responsibility for proper execution of the delegated role shall be that of the relevant finance officer. Each delegation shall be in writing and recorded in the delegations register. 6. The DBF has authority to [..] obtain full and free access at all times to all accounts and records of Controlling Officers that relate, directly or indirectly to: a) the collection, receipt, expenditure or use of SADC resources and funds whether from Member States or any other source; and b) to inspect and inquire into and call for any information arising from those accounts and records. 7. Where there is reason to believe that a Controlling Officer has committed financial misconduct, the provisions of Regulation 25 apply. 8. The responsibility of the DBF in relation to the financial regulations and procedures shall not be derogated merely by having exercised the power of delegation under this section. Page 25 of 100