Who is responsible for funding?

The new programme manager flew out to his posting unsure about who in the head office was responsible for making sure that the programme was fully funded: the Donor Partnership Management Unit and the Finance Department both thought that the other was responsible, but both thought funding was 'probably OK' on the grounds that if there were any funding gaps, surely the accountant in-country would have told them. The new programme manager asked the accountant, who said that the outgoing manager handled that. When asked, the outgoing programme manager said it was a head office responsibility. When the new manager updated the funding grid, he found the programme was seriously under-funded.