(1) Notwithstanding section 12(5), the Accountant General is, for the purposes of this Act, the chief accounting officer and performs a supervisory function with respect to the collection, expenditure and accounting for public monies.
(2) Without limiting the generality of subsection (1), the Accountant General is responsible for —
(a) maintaining accurate and complete accounts by ensuring that a proper system of accounting for all appropriations made by the House of Assembly is maintained and followed by a Government Agency;
(b) preparing Public Accounts for presentation to the Director of Audit;
(c) making banking arrangements for public monies;
(d) ensuring prompt receipt and deposit of public monies into the Consolidated Fund, Contingencies Fund, sinking fund, special fund or trust fund;
(e) adopting or authorizing a financial management system that ensures adequate internal control systems are implemented and maintained for inflow and outflow of public money;
(f) ensuring pre-audit or examination of payment instruments for compliance with this Act;
(g) approving payment instruments to facilitate payment by the Government for goods and services;
(h) reporting to the Director of Finance, in writing, a breach in the collection of revenue, expenditure of public monies, custody of cash, banking arrangements, public assets and other Government funds;
(i) ensuring adequate provision is made for the safe custody of public assets, revenue, financial documents, accounting documents and other similar documents;
(j) ensuring that an outflow and commitment from the Consolidated Fund, the Contingencies Fund, a sinking fund, special fund and trust fund are made in accordance with this Act;
(k) maintaining the integrity of the Consolidated Fund, Contingencies Fund, a sinking fund, special fund and trust fund;
(l) providing accounting services to a Government Agency in connection with the collection of revenue and the expenditure of public monies;
(m) maintaining the financial accounts of Government, including, revenue, assets and liabilities;
(n) carrying out any other function assigned to him or her under this Act.