Section 52, The Government Budgeting and Accountability Act, 2005

(1) Except as provided in this section, the public accountsshall be classified and arranged in the same form as the budget approved by Parliament. (2) The Minister may, by regulations, authorise the exclusion of minor budgetary classifications from separate recording in the public accounts. (3) The Minister may, by regulations, require a class of transactions to be recorded in greater detail in the public accounts. (4) No business shall be transacted within any classification of the public accounts until the Accountant-General has first assigned an account to that classification.