38. Responsibilities of a Chief Accounting Officer or an Accounting Officer

be the Officer responsible within the auditee entity to co-ordinate with the Auditor-General to successfully carry out the audit of such entity;

ensure that financial planning, internal controls, maintenance of proper books and accounts, financial management and a mechanism for providing management information, are effectively in place;

ensure that an effective internal control system for the financial control exists in each such entity and carry out periodic reviews to monitor the effectiveness of such systems and accordingly make any alterations as required for such systems to be effectively carried out;

ensure the timely preparation and submission of annual and other financial statements and in addition the Chief Accounting Officer shall be required to submit annual reports to Parliament pertaining to the auditee entity;

ensure that all audit queries be answered within the specified time as required by the Auditor-General;

ensure that an effective mechanism exists to conduct an internal audit;

ensure that adequate office space and facilities necessary for the officers authorized by the Auditor-General, be provided to discharge their duties in a proper manner; and

upon receipt of a notice by the Auditor-General of any apparent fraud or any criminal activity, he shall without delay make a complaint to a law enforcing authority.