Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (6) For the purposes of this section, property shall be deemed to have been destroyed where the cost of repairing the damage to the property is estimated to be in excess of the cost of replacing the property. (7) Any person who is aggrieved by an order made against him or her in terms of subsection (3) may, within thirty days after he or she has been notified thereof or such further period as the appropriate Minister in special circumstances may allow, appeal in writing to the Minister against such surcharge, giving reasons why he or she feels that the order should be revoked. (8) An appeal in terms of subsection (7) shall be lodged with the appropriate Minister who, before forwarding it to the Minister, shall submit it to the Auditor-General for any comments he or she may wish to make thereon. (9) After considering an appeal in terms of subsection (7) the Minister shall— (a) reject the appeal; or (b) make an order directing that the person concerned be released wholly or in part from the original order; as may appear to him or her to be just and reasonable. 13 Financial responsibilities of Ministers (1) The management and disbursement of public resources allocated to a Ministry by any Appropriation Act or other enactment shall be undertaken by the accounting officer in consultation with the appropriate Minister. (2) In performing his or her duties every Minister shall, in so far as the performance of these duties impinge on the management and disbursement of public resources, take into consideration the monthly reports submitted to him or her in terms of Part IV. (3) An appropriate Minister shall endeavour to ensure that any public entity for which he or she is responsible complies with this Act. 14 Ministerial directives having financial implications (1) If— (a) an accounting officer is directed by a Minister or Deputy Minister to order or commit a payment which such accounting officer believes he or she is not authorised to make in terms of this Act or any enactment; or (b) a receiver of revenue is directed by a Minister or Deputy Minister— (i) not to collect any public money which such receiver of revenue believes he or she should collect; or (ii) to deal with public money in a manner in which the receiver of revenue believes he or she is not authorised to deal with in terms of this Act or any enactment; he or she shall submit in writing to the Minister or Deputy Minister, as the case may be, his or her objections and reasons therefor. (2) If, after receiving any objections and reasons under subsection (1), the Minister or Deputy Minister instructs the accounting officer or receiver of revenue, as the case may be, in writing to do anything referred to in subsection (1)(a) or (b), the accounting officer or receiver of revenue shall comply with the instruction and shall immediately submit a written report - 15 -