Section 7

The Accountant General is the responsible officer of the Ministry of Finance for the accounting arrangements in all ministries and departments. His general duties are, inter aliaThe Accountant General. (a) to see that a proper system of account is established in every ministry and department of the government; (b) to see that proper arrangements are made for the safe keeping of all public monies, stamps, securities and valuable documents; (c) in case of any apparent extravagance or of any apparent defect in the provision for a charge, 8 Finance and Audit (Reform) owing to the exhaustion or absence of a vote, to call the attention of the Ministry of Finance in writing to the matter; (d) to exercise general supervision over the receipt of public revenue and as far as possible to ensure its punctual collection; and to exercise general supervision over expenditure and other disbursements of government. His particular duties are, inter alia– (i) to bring promptly to account, under the proper accounting distribution of accounts, all money, whether revenue or other receipts, paid into the Treasury or accounted for to him; (ii) to exercise supervision over all the officers of his department entrusted with the receipt or expenditure of public money, and over the Sub- Treasury Finance Officers, and to take precautions, by the maintenance of efficient checks, including surprise inspections, against the occurrence of fraud embezzlement, or carelessness; (iii) in regards to payments made by him, to take care that no payment is made which is not covered by proper authority expressed or referred to on the voucher relating to it; (iv) promptly to charge in his accounts under the proper accounting distribution and accounts all disbursement of the government, Finance and Audit (Reform) 9 whether expenditure or other payments; (v) to render the accounts for audit and to prepare the financial statements and returns.