Section 11, The Government Budgeting and Accountability Act, 2005

(1) The Accountant-General shall establish on behalf ofthe Government such accounts with the Bank of Sierra Leone and its agents as he deems necessary. (2) No bank account shall be opened for any Government department except under the authority of the Minister signified by the Accountant-General, and no bank may open any such account without such authority. (3) Every person who collects or receives any public moneys shall keep a record of receipts and deposits thereof in such form and manner as the Accountant-General may determine. (4) Every person who collects or receives any public moneys without having the prior authority of the Accountant-General for so doing, shall immediately pay such moneys into the Consolidated Fund and explain to the Accountant-General the circumstances in which those moneys came into his possession. (5) All persons authorised to collect or receive public moneys shall pay all such moneys promptly into the Consolidated Fund in accordance with section 8.