• PART I. Preliminary

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1. Short title.
2. Interpretation.

• PART II. Consolidated Fund of Bank Accounts

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3. Consolidated Fund Bank Accounts.
4. Restriction on overdrafts.
5. External Consolidated Fund Account.

• 5A. Consolidated Fund Foreign Currency Account.

6. Investment of moneys.

Payments into Consolidated Fund

7. Revenues to be paid into Consolidated Fund.
8. Regulations may modify section 7.

• 8A. Directions re fees, penalty, proceeds of sale or extra or unusual receipt.

Withdrawals from Consolidated Fund Account

9. Issue of warrants.
10. Authorizing withdrawals from Consolidated Fund Principal Bank Account.
11. Bank statements.
12. Advances to Government.

Contingencies Fund, Trust Fund and Other Funds

13. Establishment of Contingencies Fund.
14. Trust Funds.

• 14A. Deposit Fund.

PART IIA. Loans and Advances

• 14B. Loans and advances.
• 14C. Investments.
• 14D. Particulars to be included in annual estimates.

• PART III. Administration

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15. Accountant­General.
16. Accounting officers.
17. Official bank accounts.
18. Control of expenditure.
19. Commitment of expenditure.

• 19A. Appropriation.
• 19B. Regulations governing contracts.
• 19C. Authorization of payments.

20. Surcharge by Financial Secretary.
21. Notification of surcharge.
22. Withdrawal of surcharge.
23. Remedy of person aggrieved by surcharge.
24. Recovery of surcharge.

Government Accounts

• 24A. Government accounts.
• 24B. Basis of accounts.
• 24C. Retention money.
• 24D. External loan accounts.
• 24E. Credit agreements.
• 24F. Financial instructions.
• 24G. Annual statements.
• 24H. Finance accounts.
• 24I. Departmental accounts.
• 24J. Erroneous payments.
• 24K. Confidential expenditure.
• 24L. Settlement of undischarged commitments after close of financial year.

• PART IV. Audit

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25. Duties of Auditor­General.
26. Notification of irregularities.
27. Defective vouchers.
28. Certification of accounts.
29. Annual report by Auditor­General.
30. Audit of accounts of public body by Auditor­General.
31. Powers of Auditor­General to, order audit of books of public body.
32. Auditor­General to be informed re termination of auditor's Services.
33. Appointment of audit committees in public body.
34. Internal audit.

• PART V. Government Property

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35. Custody and control of Government property.
36. Responsibilities of accounting officers re property.
37. Disposal of government property.
38. Sales of government property.
39. Marking of government property.
40. Supplies revolving fund.

• PART VI. Public Bodies

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41. Application of this Part.
42. Financial year of public bodies.
43. Payments to public body.
44. Responsibilities of accounting officer in relation to public bodies.
45. Powers of Minister in cases of default.
46. Accounts of Government Company.
47. Acquisition of shares by companies.
48. Report on Government Companies by Registrar of Companies.

• PART VII. General

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49. Responsibilities of accountable officers.
50. Regulations.
51. Directions to institutions by Financial Secretary.
52. Minister's approval of certain payments.

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