Cap. 601 · Public Finance Management Act (Cap. 601)
Cap. 601 Art. 32Government accounting system and subsidiary accounting system. Accounting officers' books of accounts.
PART VI
(1) The Accountant General shall ensure that a proper accounting system, including subsidiary accounting systems, is established across all public entities.
(2) Subject to the provisions of any regulations made under this
Act, every accounting officer collecting, receiving or paying public moneys shall keep such books and accounts in such manner and form as established by the Accountant General.