Section 12, The Government Budgeting and Accountability Act, 2005

(1) The Accountant-General shall be responsible for – (a) the compilation of the public accounts; (b) the conduct of the treasury functions of the Government, and may for that purpose give general instructions to vote controllers not inconsistent with this Act or any regulations or instructions issued under this Act. (2) Without prejudice to subsection (1), the Accountant- General shall– Accountant- General as chief accounting officer. Banking of moneys. Accountant- General to prevent fraud and other irregularities. No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 2005 1312 (a) ensure that a proper system of accounts is established in every budgetary agency and that all moneys received by the Government are brought to account promptly and properly; (b) refuse payment of any voucher– (i) which is wrong in content; (ii) which contravenes any enactment, directions or instructions properly made or given under this Act or any other enactment for the management of public money; (iii) which is in any way unacceptable in support of a charge on public funds; (c) report to the Minister in writing any apparent defect in departmental control of revenue, expenditure, cash, stamps, stores and other property of the Government or any breach or non-observance of financial regulations, directions or instructions which may come or are brought to his notice; (d) ensure, as far as is practicable, that adequate provision is made for the safe custody of public money, stamps, securities, revenues, counterfoil receipts and other accountable documents; and (e) prevent as far as practicable the occurrence of fraud, embezzlement or carelessness by maintaining efficient checks, including surprise inspections. (3) The Accountant-General shall, in the performance of his duties under this Act or any other enactment, act in accordance with the general or specific directions of the Minister.