Section 50, The Government Budgeting and Accountability Act, 2005

(1) The documents and records pertaining to publicmoneys received into, and held in and paid out of the Consolidated Fund shall be termed “the public accounts” and shall be kept by the Accountant-General. (2) The documents and records pertaining to the collection of revenue, the control of expenditure, the administration of trust funds, management of government stores and such other financial business as may be made the responsibility of budgetary agencies shall be termed departmental accounts and shall be kept by vote controllers.