Prior to the introduction of Ministerial Government in the 1950’s there were provisions for the appointment of a Financial Secretary and Treasurer.
In 1950 there was a separation of the functions of that office and provision made for separate appointments of:
(a) Financial Secretary
(b) Accountant General
The Accountant General is appointed by the Governor General upon the advice of the Public Services Commission under section 15 of the Financial Administration& Audit Act (FAA Act):
- The Governor General acting upon advice of the Public Service Commission, may from time to time appoint a fit and proper person to be Accountant General who shall hold the office during pleasure.
- The Accountant General shall be the custodian of the Consolidated Fund and shall perform such Functions as are conferred upon him/her by this or any other enactment.
- The Accountant General shall be responsible for ensuring that-
- such balances are kept in the Consolidated Fund as may be required by law and as may be necessary for the conduct of Government business;
- No disbursement is made from the assets of the Consolidated Fund except in accordance with law.
- The Accountant General shall submit to the Minister such statements of account on the financial position of the Consolidated Fund, at such times as in such form as the Minister may require.
The duties to be performed by the Accountant General as Chief Accounting Officer include:
(i) Annual estimates of revenue and expenditure;
(ii) Control and classification of expenditure;
(iii) Receipt of public money
(iv) Disbursement of public money
( v) Custody of public money
(vi) Accounts and Book-Keeping