Section 84, The Public Financial Management Act, 2016

(1) The Accountant-General shall, in consultation withthe Auditor-General, determine and publish in the Gazette or website of the Ministry the chart of accounts of the central government. (2) The classification of revenues, expenditures, and other financial transactions under the chart of accounts of the central government shall be the same as the State budget. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201670 71 Submission of annual statements by entities in the general statements of Charts of accounts of local government and social security funds. (3) The Minister may, by statutory instrument, prescribe exceptions to subsection (2). (4) Any accounts of a budgetary agency, sub-vented agency, and any other entity in the central government shall be structured in accordance with the chart of accounts of the central government determined under subsection (1).