Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 8 Secretary and Paymaster-General (1) The Secretary shall be responsible to the Minister for ensuring the effective implementation of this Act. (2) For the purposes of subsection (1), the Secretary may be consulted by accounting officers on any matter concerning the application of this Act, and he or she shall promptly appraise the Minister concerning any defect in this Act which might result in a diminution of control over public resources, and he or she may, subject to this Act, give any directions and instructions not inconsistent with this Act which he or she may consider necessary for the safety, advantage, economy and efficient use of those public resources. (3) The Secretary shall ensure that— (a) there is established and operated an effective system for the collection of information to ensure timely and effective preparation of the annual estimates of expenditure for consideration and approval by the Minister and submission to Parliament; and (b) such estimates— (i) are prepared in conjunction with any general or specific directions of the Minister; and (ii) reflect, as can best be ascertained at the time, good value for money and the effective use of public resources. (4) The Secretary may, for the purpose of subsection (3)— (a) in writing, from time to time require an accounting officer or any entity referred to in section 4(1)(b), (c) or (d) to supply such information as he or she considers necessary for the purposes of section 7, and may specify the date by which and the manner in which the information required is to be supplied: Provided that the Secretary shall, in specifying the date by which any information is to be supplied, allow a reasonable time for it to be supplied having regard to the nature of the information being required; (b) in relation to every Ministry and the entities referred to in paragraph (a) inspect all offices of the Ministry and entities in question and be given access to them at all reasonable times of the day, and be given all available information he or she may require with regard to public resources and any records relating to them. (5) The Secretary shall also be the Paymaster-General who shall, in that capacity and subject to the directions of the Treasury, control the issue of public money to Ministries and departments of the Government, and perform such other functions as the Minister may prescribe. 9 Accountant-General (1) There shall be an Accountant-General answerable to the Secretary, whose office shall form part of the Public Service, and who shall be appointed by the President on the recommendation of the Public Service Commission for a term of five years and on such other terms and such conditions as shall be specified in the appointment. (2) The Accountant-General shall be— (a) a senior professional accountant or auditor; and - 11 -