What they (the finance department) do (minimization of their tax bill) is legal and sensible and necessary for the paper's survival. If it were not and this was

What they (the finance department) do (minimization of their tax bill) is legal and sensible and necessary for the paper's survival. If it were not and this was known to the staff, it would be no excuse morally or legally to say that the staff 'don't make these decisions'.