Government’s top accountant has still not returned to work after being placed on administrative leave more than three months ago.Accountant General Joyce Hayward was ordered to remain away from her office at the beginning of December 2012.Yesterday a Government spokeswoman confirmed that Ms Hayward was still on leave, but would give no further details on what prompted the decision or when the issue will be resolved.Last month Finance Minister Bob Richards did say that the matter was being dealt with “according to Government regulations and procedures” and that a public statement would subsequently be issued.Assistant Accountant General David King is understood to be temporarily heading up the department, which was recently slated for a number of failings by the Auditor General.The office was criticised for failing to submit financial reports on time and collected just ten percent of the total debt referred to it by Government departments in 2010/11.The Government spokeswoman said the office was sufficiently staffed to operate effectively in the absence of key personnel.“It should be noted that when any senior Government post is vacant for any reason, arrangements are made for cover of the core duties and responsibilities of the post,” she added.“The Accountant General’s department has several qualified accountants to ensure the department is run effectively. Government has long concluded the implementation of a government accounting infrastructure that involved placing qualified accountants throughout Government at the departmental or Ministry level, to ensure all accounting needs are met.”Administrative leave is temporary leave from a job assignment, with pay and benefits intact, and can be used if an allegation has been made against an employee and an investigation is required.