Section 3

To sum up, therefore, the Accounting Officer is responsible– (a) for the authorising of all payments from the votes or funds under his control; (b) for furnishing his ministry, the Accountant General, the Ministry of Finance and the Auditor General with any information called for concerning finance, accounts and stores; (c) for ensuring that the work of his department or office is carried on within the framework of approved policy, without waste; (d) for maintaining his department accounts and financial records in accordance with the detailed instructions issued by the Ministry of Finance; (e) for producing his financial, accounting and stores records for audit; (f) for arranging a system of internal checks and internal control covering all aspects of revenue and expenditure (including below- the-line transactions), cash, stores and government property within his department or Finance and Audit (Reform) 7 office and for ensuring that it is adhered to rigidly.