Financial Control of Public Funds

7/29/2019 Financial Control of Public Funds

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FINANCIAL CONTROL ANDMANAGEMENT OF PUBLIC FUNDS

DAVID ABBAM ADJEI


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INTRODUCTION AND DEFINITIONFinancial controls are those plans, methods,procedures, rules and institutions established for theachievement of the objectives the governmentdepartment, safeguards its assets and createconditions for the production of reliable accountingrecords and reports


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AUTHORITIES FOR FINANCIAL

CONTROLVarious laws and legislative instruments have set upbodies, institutions and some individuals that havebeen given the responsibility for the control andmanagement of public funds

These institutions and individuals are:

1. The Minister of Finance

2. The Controller and Accountant General


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3. The Head of Department

4. The Parliament (Public Accounts Committee)

5. The Audit Service6. The Internal Audit Agency


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THE MINISTER OF FINANCEPOWERS AND RESPONSIBILITIES OF THEMINISTER OF FINANCE

1. The Minister shall(a) develop and implement a macro

economic and fiscal policy frameworkfor the country and shall

i. supervise and monitor the finances ofthe country; and


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ii. co-ordinate international andintergovernmental financial and fiscalrelations;

(b) advise Government on the total resources to beallocated to the public sector and the appropriate levelof resources to be allocated to individual programmes

and activities within that sector.


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2. The Minister shall ensure that periodically and notless than once a year

a. the fiscal policy of Government; andb. a statement of the current and projected

state of the economy and finances are

presented to Parliament.


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3. The Minister shall ensure that

a. systems are established throughout the

public sectori. to budget for the use of resources; and

ii. to approve requests for the issue of

public money prior to inclusion inestimates of expenditure forsubmission to Parliament


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b. when Parliament has approved theConsolidated Fund Expenditure Estimates,authority to disburse funds to meet theexpenditure is conveyed to Principal AccountHolders through the Controller and Accountant-General; and

c. transparent systems are established andmaintained which:


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i. provide a full account to Parliament for the use ofresources and public moneys; and

ii. ensure the exercise of regularity and propriety in thehandling and expenditure of public funds.

4. Approval of withdrawal from the Consolidated Fundof moneys allocated by Parliament shall be by

warrant signed by the Minister of finance


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DUTIES OF THE MINISTER OF FINANCE

1. The Minister shall have responsibility for the

management and control of the Consolidated Fundand such other public funds as shall be designated asbeing in the care of the Minister and of mattersrelating to the financial affairs of the Government.


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2. The Minister may make such regulations or may givesuch directions as may appear to the Minister to benecessary and expedient for the properimplementation of the intent and purpose of FAAand the safety, economy and advantage of publicrevenue and property.


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3. The Minister shall ensure that any directions givenabove are brought to the notice of persons directlyaffected.

4. The Minister may cause the inspection of the books,records and offices of a department.


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CONTROLLER AND ACCOUNTANT

GENERALDUTIES RESPONSIBILITIES OF THECONTROLLER AND ACCOUNTANT-GENERAL

1. The CAG is responsible to the MoF for the custody,safety and integrity of the Consolidated Fund andother public funds designated under the care of theCAG


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2. The CAG is responsible for the compilation andmanagement of the accounts prepared in relation tothe Consolidated Fund and other public funds.

The CAG may give general instructions to thePrincipal Spending Officers of departments for thepurpose of the above


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3. The CAG is the Chief Accounting Officer of theGovernment who has responsibility to keep, renderand publish statements of public accounts

4. As Chief Accounting Officer, the CAG is the chiefadviser to the MoF and the government onaccountancy matters.


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For the purpose of the above, the CAG approvesaccounting instructions of departments and promotesthe development of efficient accounting systemswithin departments.


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5. The Controller and Accountant-General receives,disburses and provides secure custody for moneyspayable into the Consolidated Fund and other funds

for the above purpose the CAG shall establish suchaccounts with the Bank of Ghana and its agents asare considered necessary for the deposit of themoneys.


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6. the Controller and Accountant-General shall

(a) in consultation with the Auditor-General, specifyfor departments, the accounting basis, policies and theclassification system to be applied in public accountingand ensure that a proper system of accounting isestablished in each case; and


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(b) ensure, in so far as is practicable, that adequateprovisions exist for the safe custody of publicmoney, securities and accountable documents.


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HEADS OF DEPARTMENTSDUTIES OF A HEAD OF DEPARTMENT

Section 2 of the FAR list the financial duties of theHOD as follows:

1. Manage and operate the departments accountingsystems, so as to ensure the accountability of allofficers transacting such business and facilitate the

efficient discharge of such business;


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2. Ensure that the departments accounting system hasbeen approved by the Controller and Accountant-General in consultation with the Auditor- General;

3. Secure the efficient and effective use ofappropriations under that departments control andwithin government policy and also in compliancewith any law, regulations or instructions of the state


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4. Secure the due and proper collection of governmentrevenue collectable by the department within theterms of any law or of instructions issued or

approved by the Controller and Accountant-General;

5. Requisition, commit, order, receive and makepayments for goods and services within the fundsappropriated to the department and in accordancewith these relevant laws and regulations


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6. Receive and order the disbursement of any trustmoneys for which the head of department has beenappointed as administering authority by or under

any enactment or agreement;

7. Manage and reconcile the bank accounts authorisedfor the department by the Controller and AccountantGeneral;


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8. Preserve in good order and secure the economicaluse of all equipment and stores used by thedepartment;

9. Prepare monthly departmental accounts in a formprescribed by the Controller and Accountant-General Department, within the time period set bythe Controller and Accountant General


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10. prepare, sign and submit within three months afterthe end of the year, to the Minister, the AuditorGeneral and the Controller and Accountant-General

Department, annual departmental accounts in theform prescribed by the Controller and Accountant-General Department in consultation with theAuditor-General;


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11. Answer questions raised by the Auditor Generalin respect of the financial transactions andaccounts of the Department

12. Appear before the Public Accounts Committeeto give any explanations required by theCommittee in respect of the annual

departmental accounts; and


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13. compile and maintain assets register of thedepartment as determined by the Controller andAccountant-General.


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THE PARLIAMENTThe Parliament of Ghana has so many powers forthe control and management of public funds

The constitution gives the following powers andduties to the Parliament:

1. Authorisation, imposition and variation oftax.

a. No taxation shall be imposed otherwise thanby or under the authority of an Act ofParliament Article 174(1)


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b. Where an Act, enacted in accordance with theabove confers power on any person or authority towaive or vary a tax imposed by that Act, the

exercise of the power of waiver or variation, infavour of any person or authority, shall be subjectto the prior approval of Parliament by resolution.


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2. Authorisation of disbursement from publicfunds.

No moneys shall be withdrawn from any publicfund, other than the Consolidated Fund and theContingency Fund, unless the issue of thosemoneys has been authorised by or under the

authority of an Act of Parliament. Article 178(2)


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3. Approval of provisional estimates

supplementary estimates of the government

must be approved by parliament4. Authorisation of Public Loans

No loan shall be raised by the Government onbehalf of itself or any other public institution orauthority otherwise than by or under the authorityof an Act of Parliament. Article 181(3)


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5. Monitoring of foreign exchange

The Committee of Parliament responsible

for financial measures shall monitor theforeign exchange receipts and payments ortransfers of the Bank of Ghana in andoutside Ghana and shall report on them to

Parliament once in every six months. Article184 (1)


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THE FINANCE COMMITTEE

This committee is responsible for the following:

1. Receives appropriation and finance bills forconsideration of parliament

2. Suggest improvements in the vote submitted forapproval

3. Authorizes the appropriation bill into anappropriation act


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4. Determine whether an estimate should beincluded in the appropriation act

THE PUBLIC ACCOUNTS COMMITTEEThis committee is responsible for the following:

1. Monitor the expenditure of all the relevantorganisations

2. Monitor the revenue collection of the revenueagencies


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3. Demand explanations for significantdeviations of expenditure from estimates

4. Receives public accounts, debate it andsubmit a report on it to the whole house

5. Can suggest or submit public officers and

citizens who appear before them forprosecution


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THE AUDIT SERVICEAny public officer who:

1. is responsible for the conduct of financial

business on behalf of the Government of Ghana,2. is responsible for the receipt, custody and

disbursement of public and trust moneys, or

3. is responsible for the custody, care and use of

public stores,


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Shall keep proper records of alltransactions and shall produce records of

the transactions for inspection when calledupon to do so Auditor-General (section 1 ofFAR, 2004)

In the performance of the above function,the following provisions are made in variouslaws and regulations:


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1. Section 166 of the FAR indicates that copies of allwarrants and cash release instructions issued todepartments shall be sent to the Auditor General

2. The Auditor-General or any officer representingthe Auditor-General shall have access to any copyof Cash Security Instructions in the presence of

the officer responsible for its custody, but notesof its content shall not be taken (Sec 54 of theFAR)


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3. Section 196 (1) of the FAR says the public accounts,the accounts of departments and statutorycorporations and other public institutions shall be

audited in accordance with the provisions of theAudit Service Act, 2000 (Act 584) and Regulationsmade under that Act.


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4. In consultation with the CAG approves departmentsaccounting system

5. Auditor- General have the right to ask for and toreceive from a bank, statements of any bank accountof a department and other information relating totransactions in the account. Section 55 of the FAR.


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6. Section 80 (1) A head of department responsible foradministering a Special Fund shall prepare an annualreport and financial statements of transactions in

relation to the Special Fund, which shall beseparately certified by the Auditor-General.

7. Sec 86 (1) A head of department responsible foradministering a Trust Fund shall prepare an annualreport and financial statements of its transactions,which shall be separately certified by the Auditor-General.


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8. Section 177 (1) After parliamentary approval,revised estimates shall be communicated to the

Auditor-General and the department concerned.

9. Section 252. The imposition of a surcharge by theAuditor-General constitutes a claim against theofficer concerned, and the head of department

shall immediately recover the full amountsurcharged from that officer,


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THE INTERNAL AUDIT AGENCYOBJECTIVE OF THE AGENCY

The basic objective of the Agency is to co-

ordinate, facilitate and provide qualityassurance for internal audit activities withinthe Ministries, Departments and Agencies

and the Metropolitan, Municipal andDistrict Assemblies.


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FUNCTIONS OF THE AGENCY

The section 3(2) of the Act gives the

function of the AgencyThe Agency shall ensure that:

1. financial, managerial and operating

information reported internally andexternally is accurate, reliable and timely;


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2. the financial activities of MDAs andMMDAs are in compliance with laws,

policies, plans, standards and procedures;3. national resources are adequately

safeguarded;

4. national resources are used economically,effectively and efficiently;


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5. plans, goals and objectives of MDAs andMMDAs are achieved; and

6. risks are adequately managed in the MDAsand MMDAs.


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DUTIES OF THE AGENCY

The Agency shall:

1. promote economy, efficiency and effectiveness inthe administration of government programmesand operations;

2. prepare plans to be approved by the Audit

Agency Board for the development andmaintenance of an efficient internal audit for theMDAs and MMDAs;


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3. facilitate the prevention and detection offraud; and

4. provide a means for keeping the MDAs andMMDAs fully and currently informedabout problems and deficiencies related to

the administration of their programmesand operations and the necessity forappropriate corrective action.


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5. The Agency shall monitor, undertakeinspections and evaluate the internal

auditing of the MDAs and MMDAs.


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PRINCIPLES AND PRACTICES OF

FINANCIAL CONTROLSIn public sector financial administration,various principles, that is rules, procedures

and methods are used to control thecollection and use of funds

They include:

1. Legislative approval of budget and funds2. Approval of disbursement through

warrants


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3. Performance measures through value-for-money audit

4. Expenditure reviews by MoF and CAGD5. Ensuring allocative efficiency through

priorities and alternatives

6. Expenditure ceilings7. Constitutional limits on revenues and

expenditures


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PRACTICE OF FINANCIAL CONTROLS

In public sector accounting the application

of financial control principles depends onthe type of accounts being operated

The accounts could be:

1. Public Accounts (On consolidated funds)2. Other Government Accounts


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4. Policy and procedural controls throughdepartmental accounting instructions

5. Other rules stipulated by the FAR, 2004Within the framework of the aboveregulations and practices, the main

instruments of control are:


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1. The Budget

2. The Estimates

3. Warrants4. Appropriations

5. Vote books

6. Payment vouchers

7. Expenditure ledgers


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The budget also contains the Fiscal policy,the Monetary policy and objectives of the

state which must be implemented


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THE ESTIMATESThis is the most crucial part of the budget. Itis the amount required and anticipated to

carry out certain activitiesThese funds are released quarterly to thevarious MDAs to carry out their

programmesIt is the duty of the CAGD to ensure thatthese votes are not exceeded


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It is also the duty of the CAGD and the headof department to ensure that the funds are

used for the purpose and also usedjudiciously


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APPROPRIATIONSThis is the authority from the Parliament tothe MoF to spend the items and estimates inthe annual budget

This is a financial control mechanismbecause no amounts can be spent outsidethe Appropriations

To spend any additional amounts the MoFmust go back to Parliament and seekapproval


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WARRANTSA warrant is an authority to incur anexpenditure

It is a financial document issued on theauthority of the approved estimates andbudget

The warrant will indicate the spendingofficer and the amount to be spent within agiven period and expenditure item


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The warrant is prepared in four copiesand distributed as follows:

1. The Paying treasury2. The Vote controller

3. Spending officer

4. Certifying officer


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AUTHORISATION LEVELS OF GENERALWARRANT

Authorisation 1This is the national warrant issued by theMoF to the Director of Budget

Authorisation 2This is the Ministry warrant issued by theDirector of Budget to the MDAs


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Authorisation 3

This is a Department Warrant issued by the

MDAs to their respective departments underthem

Authorisation 4

This is the Divisional warrant issued by theDepartments to the various divisions underthe department


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Authorization 5

This is Spending units warrants issued by

the various divisions to its cost centreswhere actual spending takes place

It must be noted that the budget and

estimates can only be committed atauthorisation 5


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Note that specific warrants are issued foritems 3 and 4 directly to pay for the

expenditureA warrant is an important financial controldocument because:

1. It gives the spending officer the authorityto request for payment of the funds


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VOTE BOOK(LEDGER CONTROL)The disbursement from the main treasuryaccounts is backed by Financial

Encumbrance(FE)The FE is a financial document used torecord expenditure and commitment at the

Treasury departmentThe FE gives authorisation to MDAs to makedisbursement from the public funds


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PAYMENT VOUCHERS(PVs)The demand for an amount to be paid undera departments vote is made by thepreparation of payment voucher

Vouchers are written evidence oftransactions and payment made to asupplier of goods or services

There are two types of vouchers:1. Ghana Government Payment Vouchers,

and


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3. They are a way of ensuring that all requireddocumentation is present and thatapproval has been obtained from thenecessary authority

4. Once signed by the recipient, the PV willprovide evidence of payment

5. They show the item numbers, ensuringthat the funds have been usedappropriately

C S G


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CASH MANAGEMENT AND

CONTROLIn the public sector accounting, cashmanagement is principally concerned with

analysing liquidity across the MDAsIt involves examining all resources of theentity, matching these resources against

expenditure commitments and others


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REASONS/BENEFITS OF CASHMANAGEMENT

The importance of effective cashmanagement in the public sector are:

1. To help minimise borrowing and ensuring

a free flow of activities in the variousgovernments units


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2. The second reason is that governmentresources flow into MDAs in a seasonalpattern and without cash management itwill be very difficult for the MoF to makeinformed decisions on financing andinvestment activities

3. Effective cash management may lead tomacroeconomic balances and control ofinflation etc


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4. Proper cash management will helpanticipate cash shortages and surpluses so

as to adopt the necessary measures to dealwith them

5. Efficient cash management increases the

certainty that government activities will bepaid for


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LACK OF CONCERN FOR CASHMANAGEMENT IN THE PUBLIC SECTOR

Research have shown that most publicsector spending officers do not care muchabout cash management

A number of reasons explain the lack ofconcern:


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CASH CONTROL MEASURES

The government has been adopting certain

cash control measuresThese measures include:

1. Establishment of cash limits

2. Daily banking of all receipts3. Period surprise cash counts


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4. Provision of a safe, which has to be underdual control

5. Establishment of authority limit6. Balancing of cash books

7. Preparation of bank reconciliation

statements


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EFFECTIVE CASH CONTROL PRACTICES

The following control practices can be

adopted to improve cash management andcontrol in the public sector:

1. Cash flow forecast on monthly basis

2. Cash inflow control to minimise whenmoney is due to be received and the timemoney is available for spending


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3. Cash outflow control such thatprocurement procedures are strictly

followed4. Cash balances should be kept to the

minimum


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THE IMPREST SYSTEMSection 282 of the FAR defines imprest as asum of cash advanced to a public officer to

meet payments which are otherwiseinconvenient to disburse from Public Funds,through the normal payment procedures


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CLASSES OF IMPREST

Imprests are of two classes, namely

(a)Standing Imprests, held throughout thefinancial year and replenished as necessaryby presentation of paid payment vouchers

to the head of department; and


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(b) Special Imprests, issued for making aparticular payment, or group of payments

which must be fully retired by the datespecified in the approval to operate theimprest.

Imprests shall be used only for the specificpurpose for which are issued


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1. Keep a cash book in which is shown on thedebit side the receipt of the cheque and of

the total amount of the imprest quotingthe warrant number

2. Keep a cash book in which is shown on the

credit side the details of all payments madeout of the imprest


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3. Obtain a written receipt for all paymentsmade to serve as evidence of disbursement.

Where receipt could not be obtained,Honour Certificate is acceptable

4. Ensure that funds are available under aGeneral Imprest Warrant


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5. Ensure that vouchers are properly preparedand authenticated

6. Sub-imprest can be used but for the solepurpose for which the main imprest wasissued. Also make sure that the sub-imprest is replenished from the mainimprest only


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RETIREMENT OF IMPREST

Imprest shall be retired at the close of afinancial year and any imprest not so retiredshall be adjusted to a personal advanceaccount in the name of the imprest holder.

Failure to retire an imprest by the due date,

unless occasioned by the death or incapacityof the imprest holder is a breach ofdiscipline


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A head of department shall report details ofimprest holders who fail to retire their

imprest by the due date to the Controllerand Accountant General with a copy to theAuditor-General or the representative of theAuditor General.

RULES ON ADVANCES LOANS AND


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RULES ON ADVANCES, LOANS AND

INVESTMENTThere are several rules for the disclosure ofpublic investments, advances and loans

These disclosures are very important for theMoF and CAG to know the extent of publicinvestment, loans and advances for purposesof cash management


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Sec 95 (1) of FAE indicates that moneys shallnot be advanced or lent from the

Consolidated Fund without the approval ofParliament.

Moneys released from the ConsolidatedFund, as advances or loans or equityinvestments, shall be subject to limitsapproved by Parliament


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Subject to the directions of the government,the Minister shall be the chief authority for

the issue and management of all advances,loans and equity investments of theConsolidated Fund.

Examples of Advances are:

1. Workers salary advance

2. Workers car loans


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Examples of Loans are:

1. Loans to public corporations and boards

2. Loans to contractors3. Loans to trust funds

4. Loans to international agencies

5. Loans to other countries


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Examples of Equity Investments are:

1. Government investments in public

corporations and institutions2. Government investments in private

companies


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NEED FOR PRIOR AGREEMENT FORLOANS/ADVANCES

An advance or loan shall not be payableuntil an agreement specifying conditionsand terms of recovery have been concludedbetween the borrower and the Government

The agreement shall be in the form of:


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1. a formal agreement signed by both parties inthe presence of witnesses; or

2. a formal offer specifying conditions togetherwith formal acceptance by the borrower.

A payment in respect of an advance, loan orequity investment shall not be made until a

copy of the appropriate agreement has beenlodged with the Controller and Accountant-General.


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GENERAL AND SPECIFIC AUTHORITYON ADVANCES

All advances from the Consolidated Fundshall require two authorities to give effect toa payment, namely:

1. a general authority providing for a classof advances; and


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3. any interest charge to be made for theadvance;

4. designation of the officer or officersauthorized to grant and manage advances;

5. means of promulgating rules; and

6. maximum amount of advances allowed.


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1. the total advances outstanding at any giventime do not exceed the authorised

maximum;2. advances are made under proper authorityto the person entitled to receive them; and

3. advances are duly recovered in accordancewith the regulations or agreements relatingto them.


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2. direct payment to the Government by theborrower or the borrowers proxy;

3. recovery from the borrowers estate; or4. any other means which may appear to be

feasible


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CONDITIONS FOR GRANTING OFADVANCE

An advance payment to a public officer shallnot be made if:

1. any advance of the same class in the name

of the public officer has not been fullyrepaid;


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The outstanding balance of any advance to apublic officer becomes a debt to governmentand is fully recoverable, at the date of thepublic officer leaving the service, and shallbe aggregated with other debts due togovernment


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An advance in a contract shall not be madein the form of stores, equipment or serviceunless the contract agreement provide forthe determination of prices of these stores,equipment or services to be charged to thecontract.


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Recoveries in respect of contract advancesshall be made from the contract paymentsby the head of department.

A final payment on a contract shall not bemade until the head of department hasconfirmed that no balance of an advance isoutstanding and shall certify this on thevoucher for final payment.


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Loan agreements shall be drawn up inconsultation with the Attorney General.

The agreement shall contain a clause that itsterms are subject to ratification byParliament after signature by both parties.

Upon approval of a loan agreement by

parliament the Minister shall endorse theagreement accordingly and the loan shallthen be payable.


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1. secure the due and timely collection ofinterest and observance of any othercondition and

2. secure the due and timely recovery of theloan, in accordance with the ratifiedagreement.

The administering authority shall report anyfailure on the part of the borrower to payinterest or to repay principal by due date, tothe Minister.


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PUBLIC ACCOUNTS AND LOANS

The CAG shall, in the public accounts,

include detailed statements of loans fromthe Consolidated Fund as follows:

1. in the case of general classes of loans, an

aggregated statement of loans of eachclass ; and


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INVESTMENT PROPOSALSProposals for the establishment or purchaseof stock or shares in any institution shall besubmitted for approval to the MoF

The proposals shall give such information asthe Minister may require and shall include:1. copies of any prospectus,

2. accounts or investigation of the financialaffairs of the institution concerned


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3. and must indicate the proportion of theequity to be acquired.

If a proposal for investment is approved,the MoF shall inform the CAG, appoint theadministering authority and forward acopy of the agreement to the Auditor-General.


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2. protect the public interest in the operationof the institution concerned;

3. receive the accounts of the institutionconcerned and draw the attention of theGovernment to any matters arising;

4. lodge and keep stock and share certificatesin safe custody; and


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5. ensure the due collection of dividends andtheir lodgement into the ConsolidatedFund.

The administering authority of an equityinvestment shall be responsible forarranging for the payment of stocks orshares through the Controller andAccountant-General.


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Certificate of Shareholding

As soon as the stock or share certificates

have been received, the administeringauthority shall forward:

1. the original Certificate of Holding to the

MoF; and2. copies to the Controller and Accountant-General and the Auditor-General.


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Report to the MoF on Equity Investments

The administering authority shall report to

the Minister:1. a forecast of dividend to be included in

Consolidated Fund Revenue each year;

2. any failure of the institution to presentannual audited accounts;


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3. information on distribution of profits;

4. Any delay in declaration and payment of

dividends ;5. any shortfall in profits and the reasons for

it;

6. any unsatisfactory features of theinstitutions operations likely to endangerGovernments investment; and


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7. any directions or representations made tothe institutions in the capacity of owner.

Statement of Equity Interests inAnnual Accounts

The CAG must disclose in the annual

accounts the following details of thegovernment investments for eachinstitution:


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(a) the full title of the institution;

(b) the administering authority;

(c) the form and value of Governmentsinvestment;

(d) the proportion of the equity held; and

(e) the date of the latest annual auditedaccounts received from that institution.

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Financial Control of Public Funds

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