Section 61, The Government Budgeting and Accountability Act, 2005

The responsibility of the Auditor-General for examiningand certifying the public accounts, or for auditing other Government accounts does not relieve any officer responsible for the keeping or rendering of such accounts from his duty to comply and to ensure the compliance of his subordinates with the provisions of this or any other enactment or with any regulations made or directions issued thereunder. PART VIII–AUDIT OF ACCOUNTS