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(1) A head of department shall with the approval of the Controller and Accountant-General given in consultation with the Auditor-General issue Departmental Accounting Instructions to regulate the financial business of the department, indicating the duties to be performed by specified officers, the accounts to be kept and returns to be submitted, and such other instructions as may be required for the proper conduct of the financial business of the department.

(2) The Departmental Accounting Instructions shall contain relevant procedures for the keeping of accounts, preparation and format of financial statements, Departmental Chart of Accounts, Departmental Accounting System-whether manual or mechanised, and all administrative issues relating to the keeping and preparation of government accounts, 

(3) The instructions under sub-regulation (2) shall conform to any enactment, or any particular direction concerning accounts issued by the Controller and Accountant-General.