Section 10, The Government Budgeting and Accountability Act, 2005

(1) The Accountant-General shall be the chief accountingofficer of the Government, and responsible for keeping, rendering and publishing statements of the public accounts as required by this or any other enactment. (2) In this capacity as the chief accounting officer, the Accountant-General shall also– (a) be the principal adviser to the Minister and the Government on accounting matters; (b) approve all departmental accounting instructions; and (c) promote the development of efficient accounting systems within all budgetary agencies.