The Secretary is the administrative head of the ministry / department. He manages its administration , rules and regulations and all assigned activities. He also carefully monitors whether the rules of procedure of his ministry / department , concerned department and subordinate offices are being followed properly. He keeps the Minister in charge informed about the activities of the Ministry / Division. The Secretary also ensures that the Chief Accountant of the Ministry / Division, including the concerned departments and subordinate offices, and that the funds allocated for them are spent in accordance with the budget and the existing accounting rules. The Secretary is also responsible for collecting , examining , analyzing and coordinating the necessary data , information and examples . And on the basis of all these, the minister takes policy or decision. Once a policy has been adopted, he checks whether it is being implemented properly and gives necessary instructions to the concerned departmental officers implementing the policy. He is also responsible for dividing the ministry / division into several executive units and for dividing the responsibilities of the division / ministry among its subordinate wings , branches and sections. The type and extent of devolution of power among the subordinate officers is determined by the Secretary. He also issued clear and permanent instructions regarding the distribution of powers among the subordinate officers and the type of performance of the ministry / department.