"A loss of X dollars is always the responsibility of an executive whose financial responsibility exceeds X dollars." - Gerald Weinberg's 'First Principle of Fin

"A loss of X dollars is always the responsibility of an executive whose financial responsibility exceeds X dollars." - Gerald Weinberg's 'First Principle of Financial Management' and 'Second Rule of Failure Prevention' [1] [1] 'First-Order Measurement', Quality Software Management, Volume 2, Gerald Weinberg, Dorset House Publishing, 1993