Section 46, The Government Budgeting and Accountability Act, 2005

(1) Subject to the general direction and control of his Minister, the vote controller shall control and be accountable for the expenditure of money applied to the appropriate expenditure head or division, as the case may be, by an Appropriation Act and for all public moneys received, held or spent by or on account of the budgetary agency for which the expenditure head or division provides. (2) Without prejudice to the generality of subsection (1), it shall be the function of a vote controller to– (a) advise his Minister concerning the requirements of this Act or any other enactment relating to financial propriety; (b) maintain efficient systems of financial management and control; Replacement of sums issued Vote controllers. Functions of vote Controllers. Authorisation of issue of sums from Payment Fund into Heads of expenditure to be specified in requisition. Accruals and investments. No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 2005 (c) ensure that value for money is obtained on use of public funds; (d) ensure effective internal audit and the operation of an audit committee; (e) operate open, competitive and transparent procurement; (f) ensure sound evaluation of projects; (g) promptly settle contractual obligations; (h) manage departmental assets in accordance with the law; (i) collect departmental revenues efficiently; (j) report promptly to his Minister or other appropriate authority or both instances of fraud and corruption; (k) initiate the disciplining of staff who contravene the law; (l) submit timely financial reports; (m) cooperate with the Accountant-General’s staff in compiling annual accounts on time; (n) promptly answer all audit queries; (o) chair the budget committee of his agency or establishment; and (p) maintain records to show achievement of budgeted activities and projects. (3) A vote controller may delegate the functions conferred on him to any public officer under his control and he shall give such directions as may be necessary for the proper exercise or performance of such functions. (4) A vote controller shall, if so required by the Minister, define the extent to which the functions conferred on him are being exercised or performed by a public officer under the vote controller’s control. (5) The delegation of any functions under subsection (3) shall not relieve the vote controller of any personal accountability or responsibility.