They have final, but indirect responsibility for accounts and activities in some or all subsidiaries that are consolidated into the group's consolidated financial statements.

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Note added at 12 mins (2005-10-27 10:00:22 GMT)
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here's a couple of refeerences:

supervisory responsibility for 3 (Marketing, Maintenance and Accounting) and indirect responsibility for 80 site property and maintenance managers. ...
executive.careerbuilder.com/JobSeeker/Jobs/ JobDetails.aspx?IPath=OCPC&job_did=J8E4VM65MRGDRZJ1BR5

Pro (& Con) Forma - - CFO.com
... CFO Staff, CFO Magazine. February 01, 2002. ... Pull That Trigger Stung by their indirect responsibility for such spectacular meltdowns as Enron Corp. ...
www.cfo.com/article/1,5309,6631|0|||,00.html

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Note added at 18 mins (2005-10-27 10:06:09 GMT)
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that should be references, of course.
here a couple more stating you term:

Overall financial management responsibility at holding company. Dotted line responsibility over subsidiary financial managers. ...
www.ritesite.com/13333.cfm

Boyle Ogata Bregman Executive Search
There will be dotted-line responsibility into the [x centers], ... The SED will also have dotted-line responsibility for the [x centers], ...
www.bobsearch.com/pbss/09d.html

Any employee in an organization must report to a manager who has administrative authority over that employee, that is signing appraisals, raises, promotions, corrective actions, managing attendance, etc. Frequently, the employee also reports to that manager with respect to his or her work progress. However, in certain company structures, as in matrix organizations, an employee may be assigned to a duty or project that belongs to another department. Rather than keep transferring employees between departments as projects change, the employee continues to report administratively to the same manager, but reports to the other department's manager as far as his work assignment is concerned. That other manager has authority over the project and over employees in his own department, but limited authority over the employees in other departments who work for him. He or she goes to the employee's "solid line" manager if some intervention is needed. On the other hand, the employee's "solid line" manager uses input from the "dotted line" manager for appraising the employee's performance.

Solid line responsibility is typically hierarchical, indicating the same department/cost center, while dotted line responsibilities are depicted by lateral lines that traverse cost center boundaries.

Sometimes a large department or organization may have a whole team or unit with a common skill set that reports to another department by a dotted line.

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Note added at 2 hrs 37 mins (2005-10-27 12:25:11 GMT)
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Like MPGS's answer, this can also be called functional responsibility/reporting, but the two answers provide different definitions.