Section 8, The Government Budgeting and Accountability Act, 2005

(1) Money shall be paid into the Consolidated Fund bydepositing it into the following bank accounts:– (a) the treasury main account held at the Bank of Sierra Leone; (b) such other account as the circumstances may require, including– (i) treasury transit account; (ii) any account for any external loan or grant, if a donor’s conditionality so requires; and (iii) any account for revenues raised by a budgetary agency for such administrative fees or charges as may be prescribed by the Minister. (2) The Minister may, on behalf of the Government, enter into agreement with any bank for the receipt, custody, payment or transmission of public money, whether within or outside Sierra Leone; or for any other matter dealing with the banking business of (3) A public officer who receives any public money shall promptly pay it into a bank account under subsection (1) and no officer shall authorize another person who is not a public officer to receive or keep any public money.