The Public Finance Management Act makes provision for the control and management of public moneys and public supplies. The Act is organised in 10 Parts, these include: 1) Preliminary; 2) Control and Management of Public Finances and Supplies; 3) Loans, Guarantees and Grants; 4) Expenditure; 5) Development Fund and Special Funds; 6) Audits and Accounts; 7) Surcharge; 8) Liability; 9) Financial Regulations, Instructions and procedures; 10) Miscellaneous.