Responsibilities of section Controller and Accountant General. 8(4) of Act 921
The Controller and Accountant-General shall;

• compile and manage the accounts prepared in relation to public funds;
• issue general instructions to a Principal Spending Officer in accordance with this Act and the Regulations;
• keep, render and publish statements on public accounts under this Act;
• develop efficient accounting systems for a covered entity;
• approve accounting instructions of a covered entity;
• receive, disburse and provide secure custody for public funds;
• on the instructions of the Minister, open an account with the Bank of Ghana and its agents necessary for the deposit of public funds subject to compliance with the Treasury
• Single Account system established under section 46;
• authorize the opening of an account for a covered entity;
• in consultation with the Auditor-General, specify for a covered entity, the accounting standards, policies and the classification system to be applied in public accounting to ensure that a proper system of accounting operates;
• provide accounting officers to covered entities; and be responsible for the classification and management of value books

(Any 5 points @ 1 mark each = 5 marks)

• Preventive mechanisms are in place to eliminate theft, loss, wastage and misuse; and
• Processes, whether manual or electronic, and procedures are in place for effective, efficient, economical and transparent use of the assets.
  

• The principal Spending Officer is discharged of accountability of Government stores where the store have been;
• Consumed in the course of public business and records are available to show that the stores have been consumed;
• Worn out in the normal course of public business and deletion from the accounts has been approved by the Minister and they have been disposed of in accordance with the directives of the Minister; or
• Lost, stolen, destroyed, damaged or rendered unserviceable other than by fair wear and tear and deletion from the accounts has been approved by Parliament.
  

• The payment has been budgeted for and approved by Parliament.
• Warrants have been given by the Minister of Finance
• Valid commitments entered for the expenditure in the GIFMIS
• Certificate of completion of work is issued by the principal pending officer.
• When valid Store receipt Advice (SRA) is issued from the Store.
  

• The Controller and Accountant-General is responsible for the compilation and management of the accounts prepared in relation to the Consolidated Fund and other public funds and for this purpose the Controller and Accountant-General may give general instructions to the Principal Spending Officers of departments which shall not be inconsistent with this Act or any regulations or instructions issued under this Act.
• The Controller and Accountant-General is the Chief Accounting Officer of the Government who has responsibility to keep, render and publish statements of public accounts as required by this Act or any other enactment.
• As Chief Accounting Officer, the Controller and Accountant-General is the chief adviser to the Minister and the government on accountancy matters and is the person who approves accounting instructions of departments and promotes the development of efficient accounting systems within departments.
• The Controller and Accountant-General receives, disburses and provides secure custody for moneys payable into the Consolidated Fund and other funds and for this purpose shall establish such accounts with the Bank of Ghana and its agents as are considered necessary for the deposit of the moneys.
• A bank account shall not be opened for any department except under the authority of the Controller and Accountant-General and a bank shall not open an account for any department without the authority of the Controller and Accountant-General.
• Without limiting the generality of these duties, the Controller and Accountant-General shall
  (a) in consultation with the Auditor-General, specify for departments, the accounting basis, policies and the classification system to be applied in public accounting and ensure that a proper system of accounting is established in each case; and
  (b) ensure, in so far as is practicable, that adequate provisions exist for the safe custody of public money, securities and accountable documents.

The Controller and Accountant General has the authority to reject a requisition:
i) If a payment voucher is not properly authorised by the head of the department or a person appointed by him, for example his deputy or authorised spending officer;

ii) If a payment voucher is not accompanied by all relevant documents and certification as approved by the Controller and Accountant-General;

iii) If a payment voucher is not a lawful charge on an appropriation (vote) which has been authorised in the approved estimates;

iv) If payment of the payment voucher would result in expenditure in excess of the appropriation;

v) If payment of the payment voucher would reduce the balance available in the vote that it would not be sufficient to meet commitments charged against it.

The Auditor General shall examine in such manner as he thinks necessary the public and other government accounts and shall ascertain whether in his opinion:
(a)  The accounts have been properly kept;
(b)  All public monies have been fully accounted for, and rules and procedures applicable are sufficient to secure an effective check on the assessment, collection and proper allocation of the revenue;
(c)   Monies have been expended for the purpose for which they were appropriated and the expenditures have been made as authorized;
(d)   Essential records are maintained and the rules and procedures applied are sufficient to safeguard and control public property; and
(e)   Programmes and activities have been undertaken with due regard to economy, efficiency and effectiveness in relation to the resources utilized and results achieved.

Statutory Duties:
Section 3 (Financial Administration Act, 2003) Act 654
1. Responsible to the minister of finance for the custody, safety and integrity of the consolidated fund and other public funds under his care;
2. Responsible for compilation and management of the consolidated fund and other public funds;
3. He is the chief accounting officer of the government responsible for keeping, rendering and publishing statements of public accounts as required by law;
4. He is the chief advisor to the minister of finance and the government on accountancy matters;
5. He approves departmental accounting instructions and promotes the development of efficient accounting systems within departments;
6. He is responsible for receipt, secure custody of public moneys payable into the consolidated fund.
7. He authorizes the opening of bank accounts of MDAs and MMDAs
8. In consultation with the auditor general, he specifies for departments, the accounting basis, policies and classification system to ensure proper system of accounting;

Regulatory Control Duties:
The regulatory control duties of the controller and accountant general in public financial management are as follow:

• Relating each spending department’s requirements to the economic resources estimated to be available and to the total claims on them;
• Keeping public expenditure within total resources for the year;
• Advising departments on economic and financial policy, via treasury circulars;
• Controlling government expenditures through co-ordination and monitoring operations pf MDAs and MMDAs;
• Considering matters covered by the reports of the public accounts committee of parliament and co-operating to improve financial control;
• Initiating programmes to improve financial management, including the provision and guidance improvements, in public sector accounting;

Statutory Duties:
1. Section 11, Audit Service Act, 2000 (Act 548)
The public accounts of Ghana and of all public offices, including the courts, the central and local government administrations, of the universities and public institutions of like nature, of a public corporation or other body or organization established by an act of parliament shall be audited and reported on by the auditor general.
2. Section 13- Examination Of Accounts
The auditor-general shall examine in such manner as he thinks necessary the public and other government accounts and shall ascertain whether in his opinion:
a. The accounts have been properly kept;
b. All public monies have been fully accounted for and rules and procedures applicable are sufficient to secure an effective check on the assessment, collection and proper allocation of the revenue;
c. Monies have been expended for the purpose for which they were appropriated and the expenditures have been made as authorized;
d. Essential records are maintained and the rules and procedures applied are sufficient to safeguard and control public property; and
e. Programmes and activities have been taken with due regard to economy, efficiency and effectiveness in relation to the resources utilized and results achieved.
Other Duties:
Section 12 – audit of foreign exchange transactions
Section 14 – audit of statutory corporations;
Section 15 – examination of annual statement of public accounts prepared by controller and accountant general;
Section 16 – submission of special audit report to parliament;
Section 17 – disallowance of surcharge.

• Scruitinisation and approval of national budget.
• Scrutinisation, approval or disapproval of public expenditure, grants, loans, taxes, etc to ensure that government operates with the remits of the approved national budget or Appropriation Act.
• Scrutinsation of Auditor General’s reports on public accounts and interrogating public officials on the audit findings and recommendations.
• Holding public officers accountable for financial losses to the state.
• Promulgation of laws and legislative instruments to enforce financial accountability and transparency.
• During budget execution, Parliament is mandated to receive in-year implementation reports through select committees.
• Parliament may also undertake direct monitoring of projects approved in the budget through visits to project sites to monitor project implementation or service delivery.
• Parliament is part of the wider checks and balances in the PFM system, and help to create a demand for accountability.
• Parliament is mandated to approve International Business and other Financial Transactions. Article 181 of the Constitution provides that Parliament may, by a resolution, authorise the Government to enter into an agreement for the granting of a loan out of any public fund or public account.