Section 45, The Government Budgeting and Accountability Act, 2005

(1) Subject to this Act, the head of a budgetary agencyshall be the vote controller of that agency but the Minister may appoint the head of an establishment to which a division of expenditure is applied to be a vote controller for that establishment. (2) Every vote controller shall comply with any financial instructions or directions given by the Minister or the Accountant- General and any regulations made under this Act in respect of the custody and handling of and the accounting for public money, public stores, stamps, investments, securities or negotiable instruments, whether the property of the Government or on deposit with or entrusted to the Government or to any public officer in his official capacity or to any other person.