Section 8, The Public Financial Management Act, 2016

(1) There shall be an Accountant-General whose officeshall be a public office. (2) The Accountant-General shall, in the performance of his duties under this Act or any other enactment, act in accordance with the general or specific directions of the Minister. (3) There shall be an accounting class within the public service to which all accounting staff in that service shall belong and of which the Accountant-General shall be the head in addition to being head of department within the Ministry. (4) The Accountant-General may station in any department any person employed in his office to enable the Accountant-General more effectively to carry out his functions under this Act or any other enactment and such department shall provide the necessary office accommodation for any person so stationed. (5) Notwithstanding the other provisions of this Act or any other enactment, the Accountant-General shall have free access at all reasonable times to all files, documents and other records relating to the accounts of every budgetary agency and other entity included in the general government and shall be entitled to require and receive from members of a budgetary agency and other entity included in the general government such information, reports and explanations as he may deem necessary for the proper performance of his functions. (6) For the purpose of discharging his responsibilities, the Accountant-General may issue instructions, unless the contrary is provided by any other enactment.