Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (b) registered as a Public Accountant or Auditor in terms of the Public Accountants and Auditors Act [Chapter 27:12] for a period of not less than five years. (3) The Accountant-General shall be responsible to the Secretary for the compilation and management of the public accounts and the custody and safety of public resources, and for that purpose the Accountant-General may, in the manner prescribed and with the prior consent of the Secretary, give such instructions of a general or specific character to accounting officers as may be necessary for the effectual implementation of this Act. (4) Without prejudice to the generality of subsection (3), the Accountant-General shall— (a) specify for every Ministry, reporting unit or statutory fund, the basis of the accounting system to be adopted and the classification system to be used, and ensure that a proper system of accounts is established in each of them, and that all money received and paid by the Government is brought promptly and properly to account; and (b) refuse payment on any voucher in support of a charge on the Consolidated Revenue Fund which is defective in any way or which contravenes this Act or any other enactment or instructions properly made or given in pursuance of the Constitution, this Act or any other enactment for the management of public money, or that is in any other way unacceptable: Provided that the Accountant-General may admit or allow any payment against a defective, lost or destroyed voucher if satisfied with the explanation given to him or her by an officer; and (c) report in writing any apparent defect in the control of revenue, expenditure, cash, stores and other public resources in the care of any Ministry, reporting unit or statutory fund and any breach or non-observance of regulations, directions or instructions pertinent to such public resources, which may come or be brought to his or her attention; and (d) ensure, in so far as is practicable, that adequate provisions exist for the safe custody of public moneys, securities, negotiable instruments and financial statements; and (e) take precautions, by the maintenance of efficient checks, including inspections against the occurrence of fraud, embezzlement and negligence in connection with public resources. 10 Accounting officers (1) The Minister on the advice of the Secretary shall prescribe an accounting officer in respect of each expenditure vote, who shall control and be accountable for the expenditure of money applied to that vote by an Appropriation Act and for all revenues and other public money received, held or disposed of, by or on account of any Ministry, reporting unit, public entity or constitutional entity for which the vote provides. (2) An accounting officer may define in writing the extent to which the powers and duties conferred and imposed on him or her may be exercised or performed on his or her behalf by any officer under his or her control, and may give such directions as may be necessary to ensure the proper exercise or performance of those powers and duties: Provided that such delegation shall not derogate from the personal accountability of the accounting officer. - 12 -