Section 9, The Public Financial Management Act, 2016

(1) For the purpose of this Act and any other enactment,the Accountant-General shall be responsible for– (a) receiving all public moneys to be paid into the Consolidated Fund; (b) providing secure custody for such public moneys; (c) making disbursement from the Consolidated Fund; (d) monitoring the operations of the Treasury Single Account; (e) maintaining a register of the general government and public enterprises; and (f) discharging the responsibilities mentioned in (2) The Accountant-General shall be the chief accounting officer of the Government and shall be responsible– (a) keeping and rendering the accounts of the Consolidated Fund and preparing and publishing the annual financial statements of the Consolidated Fund; 14 15 o f Accountant of Financial Secretary. Office of Accountant- General Minister may delegate authority. (b) preparing and publishing the annual financial statements of the central government; (c) compiling annually consolidated financial statistics covering the general government in accordance with internationally accepted standards; (d) being the principal adviser to the Minister and the Government on accounting matters; (e) in consultation with the Institute of Chartered Accountant of Sierra Leone specify internationally accepted accounting standards applicable to any entities included in the general government; (f) determining the chart of accounts of the central government and, as he considers appropriate, the charts of accounts of the local government and social security funds; (g) issuing, as he considers appropriate, instructions applicable to accounting practices and financial reporting of budgetary agencies and other entities included in the general government; (h) ensuring the development of efficient and effective information technology platforms for the accounting and management of public finances within all budgetary agencies and other entities included in the general government; and (i) performing any other functions delegated by (3) When it comes to his notice, the Accountant-General shall report to the Minister and Auditor-General in writing any apparent defect in control by an entity included in the general government of revenue, expenditure, cash, stamps, stores and other property or any breach or non-observance by any person of this Act, any other enactment, or directions or instructions made thereunder. (4) The Accountant-General may inspect premises or places of budgetary agencies for the purpose of preventing the occurrence of loss or deficiency in public money caused by fraud, embezzlement, or carelessness.