Section 12, The Public Financial Management Act, 2016

(1) Every budgetary agency shall have a vote controller. (2) The vote controller of a budgetary agency shall be – (a) the Permanent Secretary, if the budgetary agency is a Government Ministry; and (b) the head, if the budgetary agency is a statutory body. (3) Every vote controller shall perform his responsibilities in accordance with this Act, regulations made thereunder, any other enactment, any instructions or directions given by the Minister or the Accountant-General or the head of the budgetary agency.