The Treasury serves as the chief financial manager of the state. It formulates macroeconomic policies, coordinates the national budget preparation process, manages public debt portfolios, and sets financial reporting standards for the rest of government.

Every state department or state agency has a designated Accounting Officer (typically a Principal Secretary, Director General, or CEO). They are personally and legally responsible for ensuring that public funds allocated to their department are spent strictly for authorized purposes. They must maintain proper books of accounts and enforce internal control systems.

The Controller of Budget acts as a critical independent gatekeeper. Their primary role is to oversee budget implementation and authorize withdrawals from main government basket accounts (like the Consolidated Fund). They check that any requested money has been legally approved by Parliament before release.

The Auditor General provides independent assurance to the legislature and the public. They audit all government entities post-facto to verify that financial statements are accurate, laws were followed, and public resources were spent with due regard to economy, efficiency, and effectiveness.