(1) The accounting officers for the purposes of this Act are—
(a) the permanent secretaries; or
(b) public officers who are heads of department or who perform the duties of a head of department.
(2) An accounting officer is answerable to the Public Accounts Committee of Parliament for the efficient management of and accounting for public funds entrusted to him or her as accounting officer.
(3) An accounting officer may designate an officer under his or her control to be the collector of revenues for the collection of any item of revenue for which he or she is accountable.
(4) The designation of a collector of revenue under subsection (3) for the collection of any item of revenue shall not abate or abridge the personal accountability of the accounting officer making the appointment in respect of that item of revenue.
(5) Every accounting officer shall comply with any rules or regulations made under section 54 or directions or instructions given under section 3 by the Minister or any directions or instructions given by the Director under section 4 and all instructions given by the Accountant General under section 5.
(6) Accounting officers shall ensure that all accountable officers are conversant with the Act, and any rules, regulations or directions made or given under it.