Section 85, The Public Financial Management Act, 2016

(1) The Accountant-General may, in consultation with the Auditor-General, determine and publish in the Gazette and the website of the Ministry the charts of accounts of the local government and of social security funds. (2) When the charts of accounts of the local government and of social security funds are determined under subsection (1), any accounts of local councils, Chiefdom Administration, other entities in local government, and social security funds shall be structured in accordance with the relevant chart of accounts.