(1) An accounting officer is responsible for —
(a) preparing Estimates in accordance with the guidelines issued under section 30;
(b) executing the appropriations for a Government Agency;
(c) ensuring that a Government Agency has a well-functioning financial management system that is efficient and effective;
(d) providing proper accounts and financial information pertaining to a Government Agency;
(e) complying with instructions of the Director of Finance and the Accountant General in respect of public finance management;
(f) designating a public officer under his or her control to be a collector of revenue;
(g) supervising and guiding accountable officers of a Government Agency to comply with this Act;
(h) ensuring that effective internal audit control systems are in place;
(i) providing a written response to queries received from the Director of Audit, Director of Finance and Accountant General within 14 days of receipt of a query, and if a complete response is not possible providing an interim response;
(j) collecting, receiving and having custody of public assets;
(k) implementing all financial operations by using the financial management system for accounting, preparation and execution of the budget;
(l) assisting the Chief Executive Officer, a person who is the head of a statutory body or the person specified in an enactment as the head of the statutory body in measuring the financial performance of that statutory body;
(m) overseeing all subordinate entities, including, autonomous agencies and statutory bodies supervised by a Government Agency;
(n) ensuring that all payments from public monies under his or her control are properly authorized;
(o) ensuring the timely reconciliation of all Government accounts, including, the bank accounts of a Government Agency;
(p) on the request of the Director of Audit, ensuring his or her financial and accounting records are produced for audit;
(q) prepare, in the prescribed manner, a strategic plan, an annual operational plan and a medium-term expenditure framework;
(r) ensuring compliance with this Act;
(s) carrying out any other function assigned under this Act.
(2) An accounting officer may delegate to another public officer under his or her supervision a function that the accounting officer is authorized to exercise or perform under subsection (1), in writing.
(3) The designation of a collector of revenue under subsection (1)(f) shall not abate or abridge the personal accountability of the accounting officer making the designation in respect of the collection of that item of revenue.
(4) Where an accounting officer delegates his or her functions under subsection (2), the accounting officer and the public officer are responsible under this Act.
(5) An accounting officer is answerable to the Public Accounts Committee for the efficient management of and accounting for public monies entrusted to him or her.
(6) An accounting officer shall ensure that all accountable officers are familiar with this Act and Regulations made under section 112 or any directions or instructions given under this Act.