(1) A head of department who is satisfied that it is necessary to introduce  special accounting systems in the department, shall apply to the Controller and Accountant-General for a systems review to be conducted in order to determine the most suitable system to be used.

(2) Any new accounting system shall include the detailed control arrangements to be applied to ensure the integrity of the financial statements.

(3) Any new accounting system introduced shall be consistent with the provisions of Part V of the Financial Administration Act, 2003, (Act 654).