HOME

FINANCIAL ADMINISTRATION REGULATIONS, 1979 (LI 1234).  

ARRANGEMENT OF REGULATIONS

PART I—ACCOUNTING RESPONSIBILITIES

Regulation

1. Accountability of public officers

2. Chief Accounting Officer of Government

3. Other duties of the Chief Accounting Officer

4. The Accounting Class

5. Posting within the Accounting Class

6. Treasury Offices

7. Accounts staff in departments

8. Discipline of accounts staff in departments

9. Supervision of the work of accounts staff

10. Heads of departments

11. Financial duties of a head of department

12. Business transacted on behalf of other departments

13. Departmental accounts

14. Departmental Accounting Instructions

15. Approval of Departmental Accounting Institutions

16. Delegation of financial duties by a head of department

17. Sub-delegation

18. Conditions under which delegation may be made

19. Accountability of delegated duties

20. Conformity to law and financial regulations

21. Duty to report unsatisfactory application of regulations

22. Exercise of judgment in applying regulations

23. Review of discretionary action

24. Financial discipline

PART II—THE BUDGET

25. Authority of Senior Principal Secretary

26. Budget instructions

27. Financial proposals

28. Examination of financial proposals

29. Provision of information

30. Budget circular

31. Supplementary instructions by ministries

32. Departmental instructions

33. Consolidated Fund revenue estimates

34. Consolidated Fund expenditure estimates

35. Pricing of estimates

36. New services

37. Financial implications of new services

38. Proposals to be treated as new services

39. Common Services

40. Establishment changes

41. New projects

42. Financial implications of new projects

43. Approval of project as part of capital expenditure plan

44. Minor Works

45. Proposals to be treated as new projects

46. Continuing projects

47. Joint projects

48. Forward commitments

49. Consolidated Fund estimates of other receipts and payments

50. Budgetary examination

51. Budget adjustments

52. Revenue collections

53. Release of funds to meet expenditure

54. Provisional warrant

55. General warrant

56. Treasury circular

57. Recurrent expenditure—quarterly release of funds

58. Authority to exceed quarterly allocations

59. General authority to vary allocations

60. Specific warrants

61. Application for specific warrants

62. Audit copies

63. Authority for other receipt and payment transactions

64. Vote controllers

65. Duty to exercise budgetary control

66. Warning of budget variations

67. Variation in project totals

68. Reporting budgetary progress

69. Expenditure according to the estimates

70. Virement

71. Circumstances in which virement may be authorised

72. Virement powers—Senior Principal Secretary

73. Virement powers of head of ministry

74. Virement powers of head of department

75. Virement not to be used for capital expenditure

76. Virement orders

77. Virement powers not to be delegated

78. Revised estimates schedule

79. Content of revised estimates schedule

80. Supplementary provision for an existing service

81. Supplementary provision for new services

82. Additional funds for capital projects

83. Supplementary provision arising from rescheduling

84. Withdrawal of provision for rescheduled works

85. Supplementary provision arising from increased project costs

86. Notification of revised estimates schedule

87. Lapse of authorities

88. Completion of the year's financial business

89. Evasion of expenditure control

90. Double spending

91. Uncleared commitments

92. Revote warrant

93. Exclusion of minor commitments

94. Revotes to be included in the revised estimates schedule

95. Lapse of funds and future estimates

96. Planned savings

97. Duty to review budgetary results

98. Duty to submit an annual financial report

99. Schedule of excess expenditure

PART III—GOVERNMENT ACCOUNTS

100. Public accounts

101. Other government accounts

102. Interpretation and application

103. Basis of public accounts

104. Classification of public accounts

105. Assignment of accounts numbers

106. Receipts and payments of the Consolidated Fund

107. Effect of closure

108. Outstanding financial business

109. Failure to provide statement

110. Basis of other government accounts

111. Accounts of appropriations

112. Classification of other government accounts

113. Departmental classification

114. Instructions pertaining to particular cases of transactions

115. Annual report

116. Responsibility for handing over

117. Handing-over statement

118. Taking over

119. Signature and distribution of statements

120. Inability to hand over

121. Delay of relieving officer

122. Taking-over statement

123. Cessation of duties

124. Departmental variations

125. Internal control

126. Internal check

127. Duty to report irregularity

128. Accounting responsibility not diminished by audit

129. Security of signatures

130. Signing blank

131. Signing blind

132. Supply of account books and forms

133. Treasury forms

134. Guide to Treasury forms

135. Departmental forms

136. Accounting machines

137. Proprietary systems

138. Review of accounting systems

139. Posting of accounts

140. Use of ink

141. Restricted use of green ink

142. Use of pencils

143. Prohibition of erasures and alterations

144. Amendment of figures

145. Adjusting entries

146. Alteration of audited figures

147. Fractions of one pesewa

PART IV—CONSOLIDATED FUND RECEIPTS

148. Payment into the Consolidated Fund

149. Payments to be made gross

150. Classification of receipts

151. Responsibility for collections

152. Appointment of supervising collectors

153. Authorised collectors

154. Responsibility of the Treasury Officer

155. Treasury collection instructions

156. Appointment of sub-collectors

157. Unauthorised receipts

158. Ceremonial receipts

159. Co-operation of the public

160. Information of official receipting arrangements

161. Hours of collection

162. Identification of collectors

163. Official receipt forms

164. Prohibition of temporary or unauthorised forms

165. Preparation of forms

166. Detail to be recorded

167. Official stamp

168. Issue of original receipt

169. Errors in completing receipt forms

170. Receipt forms to be issued in sequence

171. Special departmental receipt forms

172. Receipting machines

173. Postal remittances

174. Control of receipt forms

175. Acceptance of legal tender

176. Acceptance of cheques

177. Cheques to be payable to the Government of Ghana and crossed.

178. Monetary instruments requiring prior approval

179. Money and postal orders

180. Dishonoured cheques

181. Collection outside Ghana

182. Rules about acceptance of cheques

183. Collector's cash book

184. Sub-collector's cash book

185. Security of collections

186. Information in cash book

187. Payments to collector

188. Cash check

189. Issue of collector's receipt

190. Payments to Treasury

191. Treasury check

192. Waiver of Treasury check

193. Authority of Treasury Officer

194. Location of Treasury checks

195. Checks of special systems

196. Disposal of duplicate receipts

197. Revenue duties of head of department

198. Control of revenue

199. Revenue accounts

200. Amounts becoming due at time of payment

201. Duties of collecting and accounting to be separated

202. Notice of liability to pay revenue

203. Use of revenue accounts

204. Arrears of revenue

205. Uncollectable revenue

206. Monthly returns of revenue

207. Revenue of other departments

208. Refunds of revenue

209. Authority for refund

210. Review of revenue collection

211. Internal audit

212. Categories of transaction

213. Accounts of other receipts

214. Definition of trust money

215. Receipts to be lodged in the Consolidated Fund.

PART V—CONSOLIDATED FUND PAYMENTS

216. Payment under authority of law

217. Responsibility of the Controller and Accountant-General

218. Delegation by Controller and Accountant-General

219. Responsibility of heads of departments

220. Classification of payments

221. Appointment of spending officers

222. Method of appointment

223. Validation of appointment

224. Appointment of alternate spending officer

225. Rank of spending officer

226. Authority of spending officer

227. Delegation by a spending officer

228. Unauthorised spending

229. Authority of the Treasury officer

230. Responsibility of the spending officer

231. Payment vouchers

232. Signature of spending officer

233. Supporting certificates

234. Delegation

235. Accounting detail

236. Copy vouchers

237. Use of different copies

238. Loss of vouchers

239. Loss of supporting documents

240. Subsequent recovery of lost documents

241. Payment journal

242. Information to be recorded

243. Vouchers to be endorsed

244. Presenting voucher for authorisation

245. Other payment accounts

246. Method of payment

247. Transmitting voucher

248. Processing within the Treasury

249. Report of delays

250. Urgent payments

251. Cash forecasts

252. Examination of vouchers

253. Defective vouchers

254. Treasury requirements for authentication of vouchers

255. Persistent defects in vouchers

256. Dispute as to authority for authentication

257. Passing for payment

258. Method of payment

259. No formal request necessary

260. Notification of payee

261. Cheque order forms

262. Delivery of cheque

263. Responsibility of the paying officer

264. Disposal of crossed cheques

265. Disposal of uncrossed cheques

266. Return of receipted duplicate vouchers

267. Incomplete payments

268. Incapacity of the paying officer

269. Non-working days

270. Variation of the 48-hour rule

271. Surrender of receipted duplicates

272. Payment of bank

273. Preferred method of payment

274. Notification to payee

275. Payments inside Ghana

276. Payments outside Ghana

277. Receipts to be obtained

278. Payees

279. Payment to third parties

280. Restriction on public officers

281. Identification of payee

282. Payment to illiterates

283. Third party payment to or on behalf of illiterates

284. Certificates of payment

285. Accounts to be kept

286. Delegation to the chief financial officer

287. Effective authority for expenditure

288. Preparation of financial encumbrance

289. Application of financial encumbrance

290. Authority conveyed by financial encumbrance

291. Issue of financial encumbrances

292. Certification of financial encumbrances

293. Distribution of certified financial encumbrances

294. Financial encumbrances adjustment

295. Monthly statements

296. Schedules of receipts and payments

297. Accounts to be kept

298. Responsibility of the spending officer

299. Commitment entries

300. Treasury record of large orders

301. Estimated commitments

302. Commitments forms

303. Payment of bills

304. Excess commitments

305. Control of spending

306. Recovery of overpayments

307. Treasury return of expenditure

308. Signature of the monthly statement

309. Value for money

310. Additional accounts to be kept

311. Instructions relating to ancillary accounts

312. Headquarters accounts

313. Trust and other payments

PART VI—JOURNAL TRANSACTIONS

314. Non-cash transactions

315. Journal vouchers

316. Treasury Journal

317. Departmental journals

318. Class of journal entries

319. Initiation of Treasury journal entries

320. Transaction in public accounts not in departmental accounts

321. Action on detection of misallocation

322. Irregular payments

323. Transaction in other government accounts not in public accounts

324. Audit objections

325. Misallocations affecting closed accounts

326. Note against entries adjusted

327. Date of entry

328. Non-cash settlement

329. Initiating journal entries

330. Method of securing acceptances

331. Orders and acceptances

332. Failure to accept

333. Retirement of imprests

334. Journal clearance

335. Procedure

336. No adjustment after closure of the accounts

337. Authorisation of transfer

338. Detail on voucher

339. Time-expired deposits

340. Circumstances in which journal entries necessary

341. Responsibility for initiating entries

PART VII—CUSTODY OF PUBLIC AND TRUST MONEYS

342. Responsibility of the Controller and Accountant-General

343. Custodial duties

344. Custodial duties of heads of departments

345. Control of banking arrangements

346. Questions arising

347. Duty to restrict cash balances

348. Authorised cash balances

349. Determination of authorised cash balances

350. Excess cash

351. Failure to secure excess cash

352. Private use of balances-prohibited

353. Avoidance of cash transactions

354. Prompt payment of wages

355. Cash to be left secured

356. Protection of cashiers

357. Equipment of cashiers

358. Security of major cash collections

359. Cash office security instructions

360. Access of the Auditor-General

361. Other access to instructions

362. Cash count

363. Restricted access or counting

364. Wage payments

365. Avoiding loss of working time

366. Movement of cash

367. Postal remittances

368. Application of regulations

369. Supply and installation of safes

370. Categories of safe

371. Small safes

372. Keyholders

373. Procedure on installation

374. Deposit of keys and combination

375. Combination holder

376. Keyholder

377. Temporary absence of keyholder

378. Loss of keys

379. Use of duplicate keys

380. Loss procedure

381. Death or incapacity of combination holder

382. Change of combination lock

383. Suspected interference

384. Change of keys

385. Departmental register of safes

386. All keyholders to be present

387. Safe register

388. Overnight deposits

389. Officers likely to require deposit facilities

390. Use of Treasury safe

391. Deposit of other valuable articles

392. Withdrawal of items deposited

393. Verification of contents—Category A and B safes

394. Verification of contents—Category C and D safes

395. Other occasions when verification necessary

396. Custody of private money or effects prohibited

397. Purposes of departmental bank accounts

398. Collection bank accounts

399. Designation of departmental bank accounts

400. Opening of an account

401. Signing of cheques

402. Duty of cheque signatories

403. Alternate signatory

404. Handing over imprest bank accounts

405. Cash books

406. Bank reconciliation

407. Internal audit

408. Identification of payments into bank

409. Supply of cheques

410. Security of cheque books

411. Missing cheques

412. Stamping of cheque

413. Spoiled cheques

414. Payments by cheque

415. Drawing of cheques

416. Right of access

417. Bank charges

PART VIII—VALUE BOOKS

418. Definition

419. Value books in current use

420. Security printing

421. Numbering of value books

422. Responsibility of the Controller and Accountant-General.

423. Delegation by the Controller and Accountant-General

424. Printing and supply of cheques

425. Records of value books

426. Main stocks

427. Subsidiary stocks

428. Station stocks

429. Stock registers

430. Issue vouchers

431. Issues in sequence

432. Stock levels

433. Internal audit

434. Source of station stocks

435. Annual forecast of requirements

436. Consolidation of forecasts

437. Stock control

438. Station stock levels

439. Maximum and minimum stocks

440. Requisitions

441. Issues to users

442. Verification of use

443. Internal check

444. Distribution register

445. Duration of custody

446. Registered post

447. Check on delivery

448. Defective books

449. Books found defective in use

450. Personal custody by users

451. Loss of value books

452. Notification to the public

453. Value of the loss

454. Revenue losses

455. Evaluation of loss

456. Loss occasioned to the public

457. Handing over

458. Copies of value books

459. Retention of used books

PART IX—IMPRESTS

460. Definition

461. Authority to grant imprests

462. Report of imprest balances

463. Classes of imprest

464. Approval for issue of imprests

465. Responsibility of the imprest holder

466. Initial grant of imprest

467. Separate imprests for each expenditure item

468. Payment of imprest

469. Bank accounts

470. Cash books

471. Multiple imprests

472. Payments from imprest

473. Consolidated vouchers

474. Paid stamp

475. Postage imprest

476. Sub-imprests

477. Unauthorised use of imprests

478. Receipts into imprest

479. Losses from imprest

480. Handing over

481. Presentation of vouchers to Treasury

482. Presentation of cash book

483. Examination of imprest payment vouchers

484. Replenishment

485. Failure to replenish

486. Retirement due

487. Retirement procedure

488. Failure to retire

489. Renewal of imprest

490. Renewal after delayed retirement

491. Variation of renewal imprests

492. Variation of imprest procedures

PART X—DEPOSITS AND OTHER TRUST MONEYS

493. Trust moneys

494. Trust moneys are broadly subject to these regulations

495. Loss of trust moneys

496. Class of trust moneys

497. Responsibility for management of trust moneys

498. Deposit

499. Authority for the collection of deposits

500. Reserve liability

501. Accounting instructions

502. Classification of deposits

503. General classes of deposits

504. Opening a deposit account

505. Designation of the deposit account

506. Responsibility of the deposit holder

507. Responsibility of the head of department

508. Deposits to be paid into the Consolidated Fund

509. Deposit receipts

510. Unauthorised deposits

511. Deposits holder's account

512. Deposit control account

513. Reconciliation with public accounts

514. Ledger accounts

515. Reconciliation with control account

516. Methods of repayment

517. Transfer to revenue

518. Entitlement to repayment

519. Time-expired deposits

520. Repayment

521. Presentation of original deposit receipt

522. Other identification of payee

523. No interest payable

524. Closure of deposit account

525. Subsequent claims

526. Limitation of claim period

527. Annual financial statement

528. Special fund

529. Establishment of a special fund

530. Delegation of responsibility

531. Disbursements

532. Accounting

533. Annual accounts

534. Trust fund

535. Acceptance of a trust

536. Additional rules

537. Trust fund investments

538. No charge for administration

539. Annual accounts

540. Report to donors and their successors

541. Sinking fund

542. Authority for creation of a sinking fund

543. Administering authority

544. Fund to be invested

545. Payments from a sinking fund

546. Closing adjustments

PART XI—ADVANCES AND OTHER LOANS FROM THE CONSOLIDATED FUND

547. Financial assets of the Consolidated Fund

548. Need for proper authority

549. Categories of public financial business

550. Excluded categories

551. Budgetary control of advances

552. Chief authority

553. Need for prior agreement

554. Responsibility for payment

555. General and specific authority

556. Authority to approve a class of advances

557. Authority to administer advances

558. Authorised maximum of advances allowed

559. Responsibility of the administering authority

560. Increase of authorised maximum

561. Authority to grant maximum

562. Delegation to powers to grant advances

563. Applications by the administering authority

564. Delegation of administering authority

565. Accounting classification

566. Accounts at departmental headquarters

567. Accounts to be kept

568. Control account

569. Ledger accounts

570. Numbering of individual accounts

571. Reconciliation with the control account

572. Payment by spending officers

573. Authority to pay an advance

574. Counter-signature of the Treasury Officer

575. Opening ledger account

576. Conclusion of agreement

577. Presentation of voucher

578. Passing of advances for payment

579. Custody of agreements

580. Non-completion of advance payment

581. Payment of advance to third party

582. Responsibility for recovery

583. Methods of recovery

584. Notification to spending officer

585. Deductions from salary

586. Schedule of deductions

587. Preparation of schedule

588. Numbering of schedules

589. Endorsement of schedules

590. Advances return

591. Posting of departmental advance accounts

592. Recoveries by cash collection

593. Returns by supervising collector

594. Delay in rendering schedules

595. Duty to report non-deduction

596. Authority

597. Conditions for grant of an advance

598. Recovery of leaving the service

599. Transferred officers

600. Journal adjustment

601. Acceptance of outstanding services

602. General authority for the class

603. Purpose of advances

604. No grant of authority required

605. Opening of ledger accounts

606. Determination of liability

607. Recovery of loss advances

608. Responsibility for administration

609. No authorised maximum

610. General Authority for the class

611. Purpose of advances

612. Advance under contract

613. Authority for inclusion of advance provisions

614. Advance other than cash

615. Recoveries to be deducted

616. Separate account for each contract

617. Final payments

618. General authority for classes

619. Classification

620. Purpose of advances

621. Ledger accounts

622. Budgetary authority

623. Authority to undertake services

624. Claims for recovery

625. Offsetting credits

626. Monthly statements

627. Annual reports

628. General or specific loans

629. General classes of loans

630. Specific loans

631. Authority to negotiate a loan

632. Ratification of a loan

633. Designation of administering authority

634. Responsibility of the administering authority

635. Payment of loan

636. Loans repayable by annuity

637. Failure to pay interest or repay principal

638. Penalty

639. Borrower's accounts

640. Statement of public accounts

641. Proposals

642. Approval of investment

643. Responsibility of the administering authority

644. Acquisition of shares

645. Certificate of shareholding

646. Holdings subject to verification

647. Budgetary control

648. Annual accounts

649. Annual reports

650. Statement of the public accounts

PART XII—PUBLIC SUPPLIES AND EQUIPMENT

651. Budgetary implications

652. Chief authority

653. The supply function

654. Duties of the Director of Supply

655. Responsibility of the Controller and Accountant-General

656. Duties of the class

657. Posting of the Supply and Materials Management Class

658. Supply and Store Inspectorate

659. Supply staff in departments

660. Discipline of supply staff in departments

661. Supervision of the work of supply staff

662. Responsibility of the head of department

663. Delegation

664. Acquisition of supplies and equipment

665. Disposal of the normal course of business

666. Duty of supply

667. Supply and equipment schedules

668. Supply schedules

669. Form of Schedule

670. Sources of normal supply

671. Equipment schedules

672. Explanatory reports

673. Submission of schedules

674. Ghana Supply Commission

675. Common user stores

676. Departmental purchases

677. Supply instructions

678. Funds to be available before ordering

679. Forward commitments

680. Purpose of orders

681. Timing of orders

682. Authority for purchasing

683. Authorising officers

684. Application of limits

685. Variation of limits

686. Purchase from designated suppliers

687. Emergency purchases

688. Reporting of emergency purchases

689. Purchasing procedure

690. Cash on delivery

691. Used equipment

692. Establishment of stocks

693. Approval for the holding of stocks

694. Applications

695. Stock accounts

696. Duties of stockholder

697. Prices to be noted

698. Stock-taking

699. Stock schedules

700. Degree of check

701. Annual report

702. Working stocks

703. Prevention of over-issue

704. Usage records

705. Issues to other government departments

706. Departmental responsibility for proper use

707. Care and custody

708. Service states

709. Loss or damage to equipment

710. Worn-out equipment

711. Disposal subject to these regulations

712. Sales to the public

713. Approved schemes

714. Surplus stores and equipment

715. Methods of disposal

716. Authority delegated

717. Authority to lend

718. Unserviceable stores

719. Instructions for disposal

720. Authorities for disposal

721. Cases of loss

722. Pricing

PART XIII—LOSSES

723. Definition

724. Responsibility of the head of department

725. Disclosure of offences

726. Discovery and declaration of losses

727. Authorities for disposal of loss cases

728. Application of limits

729. Duty of the disposal authority

730. Categories of loss

731. Cash deficiencies

732. Revenue losses

733. Expenditure losses

734. Store losses

735. Financial losses

736. Miscellaneous losses

737. Exclusions

738. Discovery of loss

739. Initial investigation

740. Discovery on inspection

741. Initial action by head of department

742. Progress reports

743. Content of progress reports

744. Local investigation

745. Independent investigation

746. Extra-departmental investigation

747. Investigation on behalf of the disposal authority

748. Matters to be investigated

749. Assistance to the Police

750. Recommendations

751. Report to be factual

752. Action by the head of department

753. Criminal offences

754. Disciplinary offences

755. Disciplinary proceedings to be completed

756. Defective systems

757. Remedial action to be started

758. Financial liability of officers

759. Offer to repay

760. Liability to repay

761. Monetary liability

762. Order for recovery

763. Recovery

764. Cash liability for loss

765. Surcharge proceedings

766. Completion of useful action

767. Methods of disposal

768. Minor losses

769. Other losses

770. Disposal authority

771. Write-off

772. Quarterly reports

773. Adjustments

774. Rectification of balances

775. Initial accounting action not required

776. Revenue and expenditure adjustments

777. Stores adjustments

778. Write-off

779. Accounting record of losses

780. Detailed application of accounting action

781. Rulings

782. Valuation of losses

783. Claims

784. Remittances and transfers

785. Investigation of bad debts

786. Composite losses

787. Professional authorities

788. Authority of the Auditor-General

789. Publication of significant findings

PART XIV—ACCOUNTS MISCELLANEOUS

790. Definition

791. Authorities

792. Records of personal emoluments

793. Schedule of authorities

794. Accounting authorities

795. Means of notification

796. Establishment return

797. Internal check on return

798. Copies of return

799. Audit copies

800. Salary instructions

801. Use of manual vouchers

802. Appointment and termination

803. Exceptional payments

804. Last pay certificate

805. Preparation and use

806. Arrival at new post

807. Loss of last pay certificate

808. General class emoluments

809. General class transfers

810. Departmental class transfer

811. Deductions from salaries

812. Stoppage of salary payments

813. Notification of stoppage

814. Subsequent payments

815. Details to be given in authorities

816. Effective date

817. Wage instructions

818. Registration cards

819. Pay number

820. Time records to be kept

821. Checks by supervisor

822. Departmental checks

823. Checks to be noted on time records

824. Accuracy of records

825. Certification of time records

826. Preparation of vouchers

827. Duty of the spending officer

828. Paying officer

829. Witness to payment

830. Treasury observers

831. Retirement date

832. Variation of retirement date

833. Pension instructions

834. Statement of indebtedness

835. Amounts due to other departments

836. Recovery from retiring awards

837. Disposal of statement

838. Payment of gratuities

839. Contingent liabilities

840. Termination preceded by pay stoppage

841. Deceased officers

842. Payments in respect of deceased officers

843. Officers transferred to approved employment

844. Unsatisfactory service

845. Authority for payment

846. Allowances to receive budgetary approval

847. Application for approval

848. Content of regulations

849. Personal emoluments records

850. Allowance accounts

851. Definition of subvention

852. Classes of subvention

853. Exclusion

854. General conditions of subvention

855. Authority for payment

856. Grants

857. Grants-in-aid

858. Donations

859. Source of donations

860. Payment of subventions

PART XV—FINANCIAL AND ACCOUNTING RECORDS

861. Care and custody of records

862. Legislative authorities

863. Departmental repositories

864. Release of records

865. Retention and review

866. Retention schedule

867. Extended period of retention

868. Unscheduled records

869. Combined records

870. Classification of records

871. Definition and sub-classes

872. Class to be noted

873. General publications

874. Limited or restricted publications

875. Security gradings to be observed

876. Permanent retention

877. Other copies

878. Report of publications

879. Definition and sub-classes

880. Storage of legal documents

881. Working copies

882. Title documents

883. Trust deeds

884. Agreements

885. Other documents

886. Definition

887. Classification

888. Accounts to be clearly labelled

889. Non-current accounts

890. Non-current vouchers

891. Renewal of damaged records

892. Loose sheet/card systems

893. Retention of accounting records

894. Vouchers affecting claims

895. Limitation Decree

896. Review and destruction of accounts

897. Definition and sub-categories

898. Categories to be indicated

899. New volumes

900. Local files

901. Budget files

902. Policy and planning files

903. Accounts files

904. Personal files

905. Case papers

906. Other files

907. Definition

908. Duty to clear unwanted papers

909. Retention of working papers

910. Circulars and instructions

911. Personal working papers

912. Definition and classes

913. Retention

914. Transfer to departmental repository

915. Short-term retention

916. Transfer schedule

917. Repository record

918. Preparation for storage

919. Damaged records

920. Access register

921. Transfer to National Archives

922. Destruction of records

923. Authority of the Archives Committee to be obtained

924. Method of disposal

925. Departmental destruction

926. Departmental selection and destruction

927. Selection—first review

928. Selection—second review

929. Destruction schedule

930. Note of destruction

931. Archival selection and destruction

932. Selection process

933. Permanent retention

934. Access to records in National Archives

935. Methods of destruction

936. Preservation of historical documents

937. Old records

938. Access to records

939. Commencement

IN exercise of the powers conferred on the Commissioner responsible for Finance by section 83 of the Financial Administration Decree, 1979 (S.M.C.D. 221) these Regulations are made this 13th day of August, 1979.

PART I—ACCOUNTING RESPONSIBILITIES

Regulation 1—Accountability of Public Officers.

Any public officer concerned with the conduct of financial business on behalf of the Government of Ghana, or for the receipt, custody and disbursement of public and trust moneys, or for the custody, care and use of public stores, shall keep proper records of his transactions and shall produce such records for inspection when called upon to do so by the Senior Principal Secretary of the Ministry of Finance, by the Auditor-General, by the Controller and Accountant-General or by any officers deputed by them; and failure to keep or render such records shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 2—Chief Accounting Officer of Government.

The Controller and Accountant-General, as the Chief Accounting Officer of Government, shall be responsible for the receipt, custody and disbursement of public and trust moneys and for keeping, rendering and publishing the public accounts for Ghana as required by the Financial Administration Decree, 1979 (S.M.C.D. 221).

Regulation 3—Other Duties of the Chief Accounting Officer.

In his capacity as Chief Accounting Officer of Government, the Controller and Accountant-General shall also—

(a) be the Chief Adviser to Government and heads of departments on accountancy matters;

(b) approve all Departmental Accounting Instructions;

(c) promote the development of efficient accounting systems within all government departments.

Regulation 4—The Accounting Class.

The Accounting Class established under the Civil Service Act, 1960 (C.A. 5), shall be responsible for—

(a) the design, management and operation of public service accounting systems;

(b) the provision of financial and accounting services for government departments.

Regulation 5—Posting within the Class.

The Controller and Accountant-General, as head of the Accounting Class is responsible for the training and posting of its officers either to his own department or to other departments of the public service; and requests for the posting of Accounting Class staff to any department shall be addressed by the head of the department direct to the Controller and Accountant-General.

Regulation 6—Treasury Offices.

Staff of the Controller and Accountant-General's Department may be assigned to Treasury offices for the receipt, custody and disbursement of public and trust moneys on behalf of government departments; and the officers in charge of such Treasury Offices shall be the representatives of the Controller and Accountant- General for the departments for which they provide services and shall exercise on his behalf the functions prescribed in these regulations.

Regulation 7—Accounts Staff in Departments.

Members of the Accounting Class posted to government departments shall be responsible to the head of department concerned for the due and proper performance of the duties assigned to them, although such members have the right to consult the Controller and Accountant-General on matters pertaining to accounting procedures.

Regulation 8—Discipline of Accounts Staff in Departments.

Disciplinary action against members of the Accounting Class stationed in departments may only be taken in consultation with the Controller and Accountant-General.

Regulation 9—Supervision of the Work of Accounts Staff.

The senior member of the Accounting Class stationed within a department shall be responsible for general supervision of all other members of the class within the department and shall be responsible for the maintenance of satisfactory standards of performance.

Regulation 10—Head of Departments.

The head of a government department shall be the officer so designated in regulations made under the Civil Service Act, 1960 (C.A. 5) and shall be accountable for the proper financial administration of his department.

Regulation 11—Financial Duties of a Head of Department.

It shall be the duty of a head of department:

(a) to secure the effective use of appropriations under his control within the ambit of government policy and in compliance with any enactment, or regulations or instructions issue under the authority of any enactment;

(b) to secure the due and proper collection of government revenue collectable by his department within the terms of any enactment or of instructions issued or approved by the Controller and Accountant-General;

(c) to receive and order the disbursement of any trust moneys for which he has been appointed as administering authority by or under any enactment or agreement;

(d) to preserve in good order and secure the economical use of all equipment and stores used by his department;

(e) to transact any other financial business for which he is made responsible by or under any enactment in accordance with the requirements of such authority.

Regulation 12—Business Transacted on behalf of other Departments.

Where a head of department is required to transact financial business on behalf of another department he shall conform to the administrative and accounting instructions of such other department as though he were a subordinate officer of such other department.

Regulation 13—Departmental Accounting.

A head of department shall maintain accounting records of all financial business transacted by his department so as to:

(a) ensure the accountability of all officers transacting such business;

(b) facilitate the efficient discharge of such business.

Regulation 14—Departmental Accounts.

A head of department shall issue a code of instructions to regulate the financial business of his department, indicating the duties to be performed by specified officers, the accounts to be kept and returns submitted, and such other instructions as may be required for the proper conduct of such business.

Regulation 15—Approval of Departmental Accounting Instructions.

Such accounting instructions shall conform to any enactment, or any particular direction concerning accounts issued by the Controller and Accountant-General, and shall be approved by the Controller and Accountant-General after consultation with the Auditor-General.

Regulation 16—Delegation of Financial Duties by a Head of Department.

Unless such delegation is expressly prohibited or restricted by or under any enactment, a head of department may delegate any of his financial duties to a subordinate officer.

Regulation 17—Sub-delegation.

Unless such further delegation is expressly prohibited or restricted in instructions issued by the head of department in accordance with regulation 14 his subordinate officer may further delegate such duties to his subordinates.

Regulation 18—Conditions under which Delegation may be made.

In delegating financial duties, the delegating officer shall:

(a) satisfying himself that the person to carry out the duties is a fit and proper person to do so and has been instructed in those duties;

(b) make the terms and limitations of the delegation explicit;

(c) arrange the work of the office so that there is a system of supervising the work of the person carrying out the delegated duties.

Regulation 19—Accountability for Delegated Duties.

Where the conditions specified in regulation 18 have been fulfilled by an officer entitled to delegate his duties, such delegation shall be deemed to be properly made and the person to whom duties are delegated shall be accountable for their due discharge.

Regulation 20—Conformity to Law and Financial Regulations.

Government officers are required to conduct financial business according to law and any instructions given in or in accordance with these regulations.

Regulation 21—Duty to Report Unsatisfactory Application of Regulations.

It is the duty of any officer conducting financial business to bring to the notice of the appropriate authority any case where application of the law or financial instructions leads to results that may be contrary to the public interest.

Regulation 22—Exercise of Judgment in Applying Regulations.

In circumstances in which application of these regulations appears to be against the public interest, and limitations of time preclude prior reference to higher authority, an officer must act according to his own judgement but must immediately report the circumstances to his immediate superior in writing, with copies to the Controller and Accountant-General and the Auditor-General; and failure to make such immediate report shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 23—Review of Discretionary Action.

(1) On receipt of a report issued in accordance with regulation 22, the officer to whom the report is made shall enquire into the matter in order to determine whether the action reported was taken in good faith; and if the action is held to have been made in good faith, even if mistaken, and this finding is endorsed by the Controller and Accountant-General and the Auditor-General, no disciplinary or other proceedings shall be taken against the officer concerned.

(2) If the action is not so upheld, disciplinary proceedings may be instituted against the officer concerned.

Regulation 24—Financial Discipline.

(1) Instructions or directives contained in these regulations or in Departmental Accounting Instructions for which no variation is permissible in any circumstances whatsoever shall include a provision that the action concerned shall be deemed to be a breach of discipline as defined in this regulation.

(2) Disciplinary action for misconduct shall be taken against any officer contravening any instruction so specified.

(3) Failure to take such disciplinary action will itself be deemed as breach of discipline as defined in this regulation.

PART II—THE BUDGET

Regulation 25—Authority of Senior Principal Secretary.

Subject to the provisions of any enactment or to the directions of the Government, the Senior Principal Secretary in the Ministry of Finance (hereafter the Senior Principal Secretary) shall be the chief authority responsible for the preparation, publication and control of the national budget.

Regulation 26—Budget Instructions.

The Senior Principal Secretary shall issue instructions concerning:

(a) the form of budgetary documents and statements;

(b) classification of budgetary transactions;

(c) information to be submitted in support of budgetary proposals by heads of departments;

(d) procedures to be followed in preparing, submitting and implementing budget plans.

Regulation 27—Financial Proposals.

(1) All financial proposals shall be submitted in the first instance to the Senior Principal Secretary in accordance with section 13 of the Financial Administration Decree, 1979.

(2) Proposals emanating from departments shall be routed through the ministry concerned, unless the department in a special department as defined under the Civil Service Act, 1960 (C.A. 5) or unless a specific alternative procedure has been approved by the Senior Principal Secretary.

Regulation 28—Examination of Financial Proposals.

(1) The Senior Principal Secretary may require any financial proposals to be examined and reported on by any other agency of government and may issue directions for the routing of submissions  accordingly.

(2) Any officer of such an agency shall for the purposes of his examination be deemed a deputy of the Senior Principal Secretary in the exercise of the authority specified in regulations 1 and 29.

Regulation 29—Provision of Information.

(1) The Senior Principal Secretary or any officer deputed by him may call for such information from departments as may be required for the proper discharge of his responsibilities and such information shall be promptly and correctly given.

(2) Failure to provide such information, or the submission of information that is known to be misleading or incorrect, shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 30—Budget Circular.

Not later than six months before the end of each financial year, the Senior Principal Secretary shall issue the annual budget circular which shall contain:

(a) directives as to the policy laid down by Government to be followed in preparation of Annual Estimates;

(b) instructions as to the form of estimates, supporting information required and the subsidiary examination to be conducted by the other agencies as may be required under regulation 28;

(c) the dates by which submission must be made.

Regulation 31—Supplementary Instructions.

Within the provisions of the budget circular, heads of ministries shall, in conformity with any direction of the Government for that ministry, issue a circular to all departments under their control to direct attention to ministry policy and to any special procedural arrangements required.

Regulation 32—Departmental Instructions.

Heads of departments shall determine the procedures necessary for preparation of departmental estimates and shall notify them in the Departmental Accounting Instructions prepared in accordance with regulation 14.

Regulation 33—Consolidated Fund Revenue Estimates.

(1) A head of department shall conduct a review of departmental revenue collecting activities before preparing estimates for the budget year.

(2) This review shall examine the administrative efficiency of collection, the accuracy of past estimates and the relevance of rates and charges to current economic conditions.

(3) Estimates for the budget year shall be based on current rates or charges; proposals for change of rates or changes shall indicate the revenue effects of such changes.

Regulation 34—Consolidated Fund Expenditure Estimates.

A head of department shall conduct a review of current operations and prepare working plans for the budget year; and such plans shall include details of the work load expected or planned during the year, schedules of the staff, materials and equipment required, and the cost of these resources set out in the budget schedules.

Regulation 35—Pricing of Estimates.

(1) Departmental estimates shall be based on prices current at the time the estimates are prepared.

(2) Any adjustment necessary to meet changes in the price level shall be made by the Senior Principal Secretary.

Regulation 36—New Service.

(1) Proposals for the introduction of new services shall be submitted to the Senior Principal Secretary for examination before submission of the Annual Estimates of the department concerned and shall not be included in such estimates without prior authority of the Senior Principal Secretary.

(2) Authority to include a new service in the estimates does not imply authorisation of the new service concerned.

Regulation 37—Financial Implications of New Services.

A memorandum supporting a proposal for a new service shall contain a comprehensive statement of its financial implications, namely:

(a) its full annual vote cost in both budget and succeeding years;

(b) any capital cost, in terms of buildings or equipment, immediately required or contemplated in the near future;

(c) annual revenue to be derived from introduction of the new service;

(d) offsetting finance for the new service, including use of existing resources and the reduction or elimination of other services;

(e) the marginal vote cost of the new service in the budget and succeeding years.

Regulation 38—Proposals to be Treated as New Services.

The term "new service" shall include:

(a) an increase in provision for an existing subvention in excess of ¢1,000, or the provision of a new subvention in excess of  ¢500;

(b) an increase in provision for an existing service involving an increase of expenditure greater than 20 per cent;

(c) any new scheme for the grant of allowances or other benefits relating to the employment conditions of civil servants;

(d) any proposals involving establishment changes to the complement or grading of staff.

Regulation 39—Common Services.

A head of department designated by the Senior Principal Secretary as being responsible for providing services on behalf of other government departments shall require them to submit estimates of their requirements for the budget year to him.

Regulation 40—Establishment Changes.

Any proposals for an augmented or new service which involves an increase in the establishment schedule for a department, or any adjustment of grades or salaries, shall have been cleared with the Establishment Secretariat before submission to the Senior Principal Secretary.

Regulation 41—New Projects.

Proposals for the introduction of new projects as capital items in the estimates shall be dealt with in two stages, namely:

(a) financial approval of the project total by inclusion in a plan, after full examination of economic, administrative and other implications;

(b) financial approval for implementation by inclusion in the annual budget.

Regulation 42—Financial Implication of New Projects.

A memorandum supporting a proposal for a new project shall include a comprehensive statement of its financial implications, namely:

(a) its total project cost, scheduled for each financial year covered by the programme of construction or acquisition;

(b) the annual recurrent vote costs arising from complication of the project and consequent operation of a new service;

(c) annual recurrent revenue to be derived from completion of the project;

(d) financing arrangements contemplated for the project;

(e) details and costs of any ancillary projects connected with, or arising from, the proposed implementation of the project;

(f) proposed time-table for implementation.

Regulation 43—Approval of Project as Part of Capital Expenditure Plan.

(1) On satisfactory completion of the financial examination of project, the proposal shall be submitted to Government for approval and inclusion in its capital expenditure plan.

(2) Thereafter provision for the implementation of the project shall be included in the annual estimates at a time to be agreed upon by the Senior Principal Secretary, in consultation with the department, ministry and planning agency concerned.

Regulation 44—Minor Works.

Projects for the maintenance, renewal or improvement of existing public installations, each project costing less than ¢10,000, shall be treated as a service charged to annually recurrent items of the estimates and subject to the provisions of regulations 36 to 38.

Regulation 45—Proposals to be Treated as New Projects.

The term “new project” shall include any expenditure chargeable to capital items of the estimates, and more specifically to:

(a) any constructional work exceeding  ¢10,000 in total costs;

(b) the initial provision of equipment for a new installation;

(c) the renewal of equipment items whose initial cost exceeded ¢1,000;

(d) any major renewal programme deemed by the Senior Principal Secretary to constitute a separate project;

(e) any grant, donation or other financial assistance of a non-recurrent nature to an external institution.

Regulation 46—Continuing Pojects.

(1) Provision shall be made in the expenditure estimates for any project in progress until it has been completed.

(2) Where the date of completion of current work is uncertain at the time of preparation of the estimates, token provision will be made for the budget year.

Regulation 47—Joint Projects.

(1) Where the execution of a project involves the joint action of two or more government departments, the Senior Principal Secretary shall designate the head of one of them as the controlling officer for that project.

(2) The controlling officer will be responsible for submission of joint estimates and controlling expenditure in accordance with regulation 12.

Regulation 48—Forward Commitments.

(1) In the ordinary course of public financial business, heads of departments may not place orders or contracts for goods and services until such time as appropriations have been made and funds released to them.

(2) If the proper and economical conduct of public business so requires, however, orders may be placed in advance of appropriation with the prior authority of the Senior Principal Secretary.

Regulation 49—Consolidated Fund Estimates of Other Receipts and Payments.

(1) A head of department shall conduct a review of all other receipts into any payments from the Consolidated Fund for which he has been designated the administering authority.

(2) A forecast of transactions anticipated during the budget year shall be submitted to the Senior Principal Secretary with the estimates of Consolidated Fund Revenue and Expenditure.

Regulation 50—Budgetary Examination.

On receipt of estimates from departments, the Senior Principal Secretary shall examine proposals in consultation with the ministries and departments concerned, and may call for such additional information as may be required.

Regulation 51—Budget Adjustments.

Subject to the directions of the government, the Senior Principal Secretary may require adjustment to be made in the estimates submitted and heads of departments shall make such adjustments accordingly.

Regulation 52—Revenue Collections.

(1) Revenue collections shall be started from the first working day of the financial year according to the authorities in force at that date.

(2) New rates or charges shall become effective from the date to be specified in amending or new authorities.

Regulation 53—Release of Funds to Meet Expenditure.

When the Government has approved the Consolidated Fund Expenditure Estimates, authority to disburse funds to meet expenditure shall be conveyed to the Controller and Accountant-General by warrant signed under the authority of the Government.

Regulation 54—Provisional Warrant.

Where the estimates are not approved before the first working day of the financial year, existing services and continuing projects shall be financed by a Provisional Warrant signed on behalf of the Government for an amount not exceeding one-quarter of the amount included in the draft estimates; so however that the Provisional Warrant shall not be used as authorised for the introduction of new services or the execution of new projects.

Regulation 55—General Warrant.

(1) On approval of the Consolidated Fund Expenditure Estimates, recurrent expenditure for all departments will be financed by the issue of a General Warrant signed on behalf of the Government.

(2) Upon issuing General Warrant, the authority conveyed by a Provisional Warrant shall lapse, and all expenditure made thereunder shall be deemed to have been made under the authority of the General Warrant.

Regulation 56—Treasury Circular.

(1) On receipt of the General Warrant, the Controller and Accountant-General will notify all Treasury Officers and departments accordingly by circular.

(2) Heads of departments are thereby authorised to apply to the appropriate Treasury Office for release of funds, in respect of heads for which they have been designated in the estimates as controlling officers, to departmental spending officers by means of a Financial Encumbrance.

(3) The detailed orders governing disbursement of funds are as provided in Part V of these regulations.

Regulation 57—Recurrent Expenditure Quarterly Release of Funds.

Treasury Officers are authorised to approve the release of funds by Financial Encum-brance but may do so only up to the limit that such  release shall not exceed the following limits:

1st Quarter—Not more than one-quarter of the net authorised provision for the year.

2nd Quarter—Not more than one-half of the net authorised provision for the year.

3rd Quarter—Not more than three-quarters of the net authorised provision for the year.

4th Quarter—Not more than the net authorised provision for the year.

The net authorised provision shall be the amount included in the approved estimates as may have been revised in accordance with regulations 78 to 86.

Regulation 58—Authority to Exceed Quarterly Allocations.

(1) Any head of department wishing to make disbursements in excess of these allocations in any one quarter, shall apply directly to the Senior Principal Secretary for authority to do so.

(2) Authority to exceed the allocation for one quarter does not convey authority for exceeding that of the following quarter unless the authority given so specifies.

Regulation 59—General Authority to Vary Allocation.

The Senior Principal Secretary may issue a general authority to vary allocations without necessity for seeking specific approval in each case, and such general dispensation shall be notified in the Treasury circular issued in accordance with regulation 56.

Regulation 60—Specific Warrants.

(1) Specific Warrants for capital expenditure shall be issued under the authority of Government.

(2) The Specific Warrant shall be addressed to the Controller and Accountant-General in duplicate, with a copy addressed to the head of department concerned.

Regulation 61—Application for Specific Warrants.

(1) Heads of departments shall apply directly to the Senior Principal Secretary for release of funds by Specific Warrant.

(2) Applications shall be supported by such information as the Senior Principal Secretary may require.

Regulation 62—Audit Copies.

A copy of every warrant issued shall be sent to the Auditor-General.

Regulation 63—Authority for other Receipts and Transactions.

No specific annual authority is required for transacting other classes of public financial business which are governed by the appropriate enactments, regulations or agreements.

Regulation 64—Vote Controllers.

The expenditure estimates will indicate, for each and every item of expenditure, the head of department to be responsible for its control.

Regulation 65—Duty to Exercise Budgetary Control.

Heads of departments in control of votes are required to exercise budgetary control on behalf of the Government in accordance with the provisions of regulations 11 and 13, and more particularly to ensure that:

(a) appropriations are disburbed only for the purposes prescribed in approved estimates;

(b) appropriations are disbursed only within the amounts provided in approved estimates;

(c) the maximum economic value is derived from funds provided in approved estimates.

Regulation 66—Warning of Budget Variations

It is the duty of a head of department to inform the Senior Principal Secretary immediately of any circumstances that are likely to affect materially the budgetary results,  either revenue, expenditure or other receipts and payments, of his department.

Regulation 67—Variation in Project Totals.

The Senior Principal Secretary must be informed immediately of any circumstances likely to affect the total provision required to complete a capital works project.

Regulation 68—Reporting Budgetary Progress.

Each head of department shall forward a statement of budgetary transactions for his department to the Senior Principal Secretary by not later than ten working days after the end of each month of account.

Regulation 69—Expenditure According to the Estimates.

Expenditure as approved by the Government shall be deemed to be limited and arranged according to the heads, sub-heads, items and sub-items as shown in the estimates, and no variation from such estimates may be made without proper authority.

Regulation 70—Virement.

(1) Where circumstances arise in which the operating requirements of departments make it necessary to rearrange the provision for sub-heads, items or sub-items within the ambit of a single head, savings under one classification may be utilised to provide for extra expenditure under another without affecting the total funds to be disbursed from the head.

(2) Such re-arrangement or re-allocation of provision shall be known as virement and may be approved in such circumstances and under such authority as are laid down in these regulations.

Regulation 71—Circumstances in which Virement may be Authorised.

(1) Virement may only be used in cases where:

(a) extra funds are required for existing services; virement may not be used to provide for new services or any project;

(b) these extra funds are derived from genuine savings namely an expenditure that is no longer required.

(2) Unspent balances arising from deferment of expenditure until the following year shall not be used for virement.

Regulation 72—Virement Powers—Senior Principal.

The Senior Principal Secretary may authorise virement between different sub-heads of one head, in respect of recurrent items only.

Regulation 73—Virement Powers of Head of Ministry.

A head of ministry may, in respect of departments within his ministry, authorise virement between recurrent expenditure items of a single sub-head.

Regulation 74—Virement Powers of Head of Department.

A head of department may authorise virement between sub-items of one item in respect of recurrent expenditure items only.

Regulation 75—Virement not to be Used for Capital Expenditure.

(1) Virement may be used for reallocation of provision between sub-items or items of capital expenditure.

(2) Adjustment of annual provision of approved project totals shall be made by revision of estimates in accordance with regulations 83 and 84.

Regulation 76—Virement Orders.

(1) Virement authority given by the Senior Principal Secretary or head of ministry shall be conveyed by Virement Orders numbered in an annual series, addressed to the Controller and Accountant General, with copies to the Senior Principal Secretary, the departments and Treasury Offices concerned, and to the Auditor-General.

(2) Virement authority given by a head of department shall be conveyed in a manner to be specified in Department Accounting Instructions prepared in accordance with regulation 14.

Regulation 77—Virement Powers not to be Delegated.

Powers of virement as specified in regulations 72 to 74 shall be exercised personally by the specified officer and may not be delegated.

Regulation 78—Revised Estimates Schedule.

During the course of the financial year, the Senior Principal Secretary shall from time to time prepare a Revised Estimates Schedule for authorisation by the Government.

Regulation 79—Content of Revised Estimates Schedule.

A Revised Estimates Schedule shall contain:

(a) a statement of any increase or decrease of revenue estimated for the financial year as reported under regulation 66;

(b) a statement of expenditure provision adjusted by Virement Orders issued under regulations 72 and 73;

(c) a statement of supplementary estimates required for existing services under regulation 80;

(d) a statement of supplementary estimates required for new services and presented under a certificate of urgency under regulation 81;

(e) a statement of supplementary estimates required for capital projects consequent upon rescheduling of work under regulation 83;

(f) a statement of provision withdrawn from projects consequent upon rescheduling of work under regulation 84;

(g) a statement of supplementary estimates required to meet additional costs of capital projects under regulation 85.

Regulation 80—Supplementary Provision for an Existing Service.

(1) If a head of department considers it likely that the funds provided for an existing service will prove insufficient, and that provision for the extra expenditure cannot be met by virement, he shall submit a supplementary estimate for the additional funds.

(2) The application shall be accompanied by a memorandum explaining the circumstances in which the original estimate has proved insufficient and indicating whether the additional expenditure represents an increased annual cost of the service, or is due to abnormal circumstances unlikely to recur.

Regulation 81—Supplementary Provision for New Service.

(1) In normal circumstances, approval for the introduction of new services is only considered when introduced in the annual estimates in accordance with the procedure laid down in regulations 36 to 38.

(2) But if the Government considers the introduction of the new service at an earlier date to be in the public interest, the head of ministry shall sign a certificate of urgency to be submitted with the application.

(3) In addition to the information required by regulation 37, the accompanying memorandum shall indicate the reasons for issue of the certificate of urgency.

Regulation 82—Additional Funds for Capital Projects.

Application for supplementary estimates for capital projects may arise from two different sets of circumstances, namely:

(a) the rescheduling of the capital programme resulting in capital works being started earlier or later than originally planned, or progressing at a faster or slower rate;

(b) the occurrence of additional costs that would cause the original project total approved under regulation 43 to be exceeded in the current financial year.

Regulation 83—Supplementary Provision Arising from Rescheduling.

(1) If additional funds are required because of the rescheduling of capital works, applications for a supplementary estimate should be addressed to the Senior Principal Secretary routed through the appropriate planning agency, for inclusion in the Revised Estimates Schedule.

(2) The accompanying memorandum shall explain the circumstances in which rescheduling is necessary and include a comprehensive statement of its financial implications, namely:

(a) total project expenditure to date as compared with the project total;

(b) funds required for the current financial year, less provision already approved;

(c) how the additional provision is to be financed, either by addition to the total capital expenditure for the year or by withdrawal of provision for projects that are deferred or delayed.

Regulation 84—Withdrawal of Provision for Rescheduled Works.

Where rescheduling of capital works results in deferment of a project or a reduced expenditure for the current financial year, as reported under regulation 66, provision shall be withdrawn by inclusion in the Revised Estimates Schedule and the funds thus withdrawn may not be expended during the current year without further authority being obtained under regulation 83.

Regulation 85—Supplementary Provision Arising from Increased Project Costs.

(1) If additional funds are required because of increased project costs that could not be foreseen when the annual estimates were presented, application for supplementary estimate shall be made to the Senior Principal Secretary through the planning agency.

(2) The accompanying memorandum shall explain the circumstances in which the extra costs have arisen, and indicate whether the additional costs are to be financed by withdrawal of provision for projects which have been deferred or delayed.

Regulation 86—Notification of Approved Revised Schedule.

(1) When approved by the Government the Revised Estimates Schedule shall be forwarded to the Controller and Accountant-General, with a copy to the Auditor-General.

(2) General or Specific Warrants shall be issued to cover all additional expenditure authorised and copies of the approved Schedule shall be published for the information of all departments concerned.

Regulation 87—Lapse of Authorities.

The authority to spend conveyed by annual and revised estimates shall lapse at the close of the financial year and all subordinate expenditure authorities shall lapse with it.

Regulation 88—Completion of the Year’s Financial Business.

Heads of departments are required to ensure that their subordinates complete the year's financial business before the close of the financial year, and in particular to:

(a) ensure the collection of all revenue due and payable;

(b) settle all payments due for goods or services rendered to Government within the financial year.

Regulation 89—Evasion of Expenditure Control.

Spending officers may not vary the normal course of payment to avoid causing an excess on any item of expenditure or to avoid lapse of funds and in particular they may not:

(a)  defer payments due until the following year;

(b) arrange for goods to be supplied on credit for settlement in the new financial year;

(c) make payments in advance for goods or services to be delivered in the new financial year;

(d) place funds on deposit, with a Treasury Officer or any other agency to avoid the consequences of lapse of funds.

Failure to comply with this regulation shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 90—Double Spending.

(1) Spending officers may not authorise payment against funds already committed to uture payment.

(2) Making such payments shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 91—Uncleared Commitments.

Within ten days of the close of each financial year, a head of department shall prepare and submit to the Senior Principal Secretary a statement of all commitments entered into but undischarged before the end of the financial year, together with an explanation to the reasons why they have not been cleared.

Regulation 92—Revote Warrant.

Where the Senior Principal Secretary is satisfied that such undischarged commitments may be properly carried forward, and that unexpended balances of the previous year's appropriation are available to finance their discharge, he shall include such undischarged commitments in a Revote Schedule and seek the approval of the Government for issue of a Revote Warrant to provide for discharged of such commitments.

Regulation 93—Exclusion of Minor Commitments.

(1) No application for revote on recurrent items amounting to less than 5 per cent of the total provision for that item in the new financial year shall be accepted.

(2) Such minor commitments shall be carried forward as a commitment against the provision for the new financial year.

Regulation 94—Revotes to Included in the Revised Estimates Schedule.

Expenditure authorised in the Revote Warrant shall be included in the appropriate section of the first Revised Estimates Schedule to be submitted in the new financial year.

Regulation 95—Lapse of Funds and Future Estimates.

Future estimates shall not be reduced solely by reason of lapse of funds in a previous year, whether arising from the presence of undischarged commitments or not.

Regulation 96—Planned Savings.

Where a head of department wishes to undertake an economy programme with a view to the eventual improvement of services in future years, he shall consult with the Senior Principal Secretary and by mutual agreement any resultant savings from the economy programme may be reckoned in the financing of any proposed new service.

Regulation 97—Duty to Review Budgetary Results.

It is the duty of every head of department to review the outcome of the budgetary operations under his control in light of the results achieved, difficulties experienced and criticisms made by the Auditor-General or any other person, the object of such a review being to show that the head of department's duty to exercise budgetary control as defined in regulation 65 has been duly discharged, and to provide the basis for improvement of future operations.

Regulation 98—Duty to Submit an Annual Financial Report.

The head of department shall prepare, on the basis of the review undertaken in accordance with regulation 97, an annual financial report be laid before the Government. The form and content of such report is laid down in Part III of these regulations.

Regulation 99—Schedule of Excess Expenditure.

(1)  The Controller and Accountant-General shall, after closure of the public accounts, draw up a Schedule of Excess Expenditure, showing all heads, sub-heads and items on which excess expenditure above the revised estimates has occurred.

(2)  He shall notify the heads of department concerned, and they shall submit an explanation for the excesses and the failure to obtain a prior approval to the Senior Principal Secretary.

PART III—GOVERNMENT ACCOUNTS

Regulation 100—Public Accounts.

The documents and records pertaining to public and trust moneys received into, held in and paid from the Consolidated Fund shall be termed the public accounts and shall be kept by the Controller and Accountant-General in accordance with regulation 2.

Regulation 101—Other Government Accounts.

The documents and records pertaining to the collection of revenue, the control of expenditure, the administration of trust funds, the management of public stores and such other financial business as may be made the responsibility of government departments shall be termed other government accounts and shall be kept by heads of departments in accordance with regulation 13.

Regulation 102—Interpretation and Application.

All questions relating to the interpretation and application of instructions concerned with government accounts contained in these regulations shall be determined by the Controller and Accountant-General.

Regulation 103—Basis of Public Accounts.

Except as provided for by any enactment, or by these regulations only moneys received into, held in or paid out of the Consolidated Fund shall be recorded in the public accounts, and transactions shall be recorded according to the date of receipt or payment.

Regulation 104—Classification of Public Accounts.

The public accounts shall be classified and arranged in the same form as the budget approved by the Government with the following exceptions:

(a) disbursements from sub-items of recurrent expenditure need not be separately recorded in the public accounts;

(b) transactions relating to other receipts and payments shall be recorded in sufficient detail as to show the exact financial position as between the Consolidated Fund and the persons or institutions to or from whom payments are due.

Regulation 105—Assignment of Account Numbers.

No business shall be transacted within any classification of the public accounts until the Controller and Accountant-General has first assigned an account number to that classification.

Regulation 106—Receipts and Payments of the Consolidated Fund.

All moneys collected by government departments shall be paid promptly into the Consolidated Fund, from which the Controller and Accountant-General may authorise disbursements upon proper application by spending officers in accordance with the laws, instructions or agreements relating to such disbursements.

Regulation 107—Effect of Closure.

Closing the public accounts for any financial year shall conclude the accounting for that year and no further adjustments shall be made to them. Closure of the public accounts shall not debar any claim, proceeding or transaction arising therefrom. Any transaction or adjustment arising from close accounts shall be recorded in the public accounts of the year in which such transaction or adjustment shall be made.

Regulation 108—Outstanding Financial Business.

Before closure of the public accounts, head of departments shall submit to the Controller and Accountant-General a statement showing the financial business of their department which is incomplete at the close of the financial year, as follows:

(a)  revenue due but uncollected;

(b)  commitments undischarged;

(c)  bills due but unpaid.

Regulation 109—Failure to Provide Statement.

The Controller and Accountant-General shall include in his report details of all heads of departments failing to submit statements of outstanding financial business at the close of the financial year.

Regulation 110—Basis of Other Government Accounts.

Other government accounts shall be kept on a commitment, accrual, cash or cost basis as shall be required by the needs of public business and approved in Departmental Accounting Instructions prepared in accordance with regulation 14.

Regulation 111—Accounts of Appropriations.

Departmental accounts of appropriations shall record disbursements authorised against such appropriations, the date of authorisation governing the date of entry to the accounts.

Regulation 112—Classification of Other Government Accounts.

Accounts of revenue and appropriations shall be classified in accordance with budgetary estimates and any other account shall be classified according to the account number assigned to it by the Controller and Accountant-General in accordance with regulation 105.

Regulation 113—Departmental Classification.

Subject to the provisions of regulation 112, heads of departments may use such other classification as may be required for the conduct of public financial business and are specified in Departmental Accounting Instructions.

Regulation 114—Instructions Pertaining to Particular Classes of Transactions.

Other government accounts are subject to general instructions covering particular classes of transactions as specified in the appropriate part of these regulations.

Regulation 115—Annual Report.

(1) Each head of department shall within three months of the end of each financial year prepare and submit to the Government a report on the work of the department during the financial year giving statistical data of the work done in relation to the appropriations granted.

(2) This report shall include the annual financial statement of the department showing:

(a)  the revenue collected and expenditure made against the original and revised estimates of the year;

(b)  the progress of capital works projects showing the project total, the expenditure for the year and the accumulated expenditure to date for each project, together with details of any rescheduling or work during the year and the reasons therefor;

(c) the details of other financial business transacted during the year, comparing results with those of the previous year;

(d)  details of any remissions of revenue, losses incurred and losses written off during the year;

(e) details of incomplete financial business as reported under regulation 108 and carried forward into the new financial year;

(f) such other information as may be required by the Government.

Regulation 116—Responsibility for Handing Over.

The accountability of a public officer as defined in regulation 1 shall not be completed until the financial and accounting records kept by him have been properly handed over to an officer taking over his duties.

Regulation 117—Handing Over Statement.

(1) An officer handing over financial and accounting duties to a relieving officer shall prepare and sign a statement in triplicate showing:

(a)  details of all accounting records and documents kept;

(b) details of all keys, cash and bank balances, public stores and equipment on hand;

(c) details of all financial business in hand, including outstanding audit queries;,

(d) details of financial and accounting duties assigned to subordinate staff;

(e) handing-over detail in respect of particular classes of business as required by relations or Departmental Accounting Instructions.

(2) Failure to prepare such a statement, except in circumstances to which regulation 120 is applicable, shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 118—Taking Over.

(1) The officer taking over shall check that the details in the handing-over statement are complete and correct, that records have been properly entered up to date, and verify all balances.

(2) Any discrepancy or observation should be noted on all copies of the handing-over statement.

Regulation 119—Signature and Distribution of Statements.

(1)  When both parties are satisfied that the handing-over statement is in order, the completion of hand-over shall be signified by the signature of the relieving officer.

(2)  Each officer shall retain one copy of the statement and one copy shall be retained on the office file.

Regulation 120—Inability to Hand Over.

If an officer is prevented by death or disability from preparing a handing-over statement, his immediate superior, together with the relieving or any other officer, shall draw up a statement as required by regulation 117, and the statement shall note any irregularities found and shall also record the circumstances in which take-over became necessary.

Regulation 121—Delay of Relieving Officer.

(1) If the relieving officer cannot report for duty before the officer handing over leaves his post the handing-over statement will be checked and signed by the latter's immediate superior or subordinate.

(2) The statement shall then be checked and signed by the relieving officer when he assumes duty.

Regulation 122—Taking-Over Statements.

(1) If a relieving officer finds that no handing-over statement has been prepared, he shall report the matter to his immediate superior who should take action as specified in regulation 120, and report the matter to the head of department.

(2) Failure to prepare a taking-over statement shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 123—Cessation of Duties.

(1) Where financial business is discontinued in any office, the officer responsible for that business shall clear up all matters out standing and report the date of cessation to the Auditor-General or to his nearest representative.

(2) On satisfactory completion of audit and settlement of any matters arising, a handing-over statement shall be prepared and all records formally taken over by an appointed custodian.

Regulation 124—Departmental Variations.

A head of department may in appropriate Departmental Accounting Instructions, vary these regulations in detail by:

(a) requiring additional copies of handing-over statements for particular posts to be sent to him;

(b) amplifying the detail to be recorded in the statements.

Regulation 125—Internal Control.

It is the duty of a head of department to ensure that the financial business of his department is so organised that proper supervision is exercised over the work of subordinate officers.

Regulation 126—Internal Check.

(1) Where the circumstances of public financial business so allow, financial and accounting duties will be so arranged that the work of each person shall be subject to the scrutiny of at least one other person.

(2) Specific requirements in respect of particular cases of accounts shall be laid down in the appropriate part of these regulations.

Regulation 127—Duty to Report Irregularity.

(1) It is the duty of any officer observing financial or accounting irregularity on the part of another officer to report the matter in writing to a senior officer.

(2) Failure to do so shall render him liable to prosecution under section 76 (1) (e) of the Financial Administration Decree, 1979.

Regulation 128—Accounting Responsibility not Diminished by Audit.

The responsibility of the Auditor-General for examining and certifying government accounts does not relieve any officer responsible for keeping or rendering such accounts from his duty to comply, and to ensure the compliance of his subordinates, with the provisions of any enactment, with these regulations, or with any instructions or directions issued thereunder

Regulation 129—Security of Signatures.

It is the duty of any officer signing any document or record pertaining to accounts to ensure that his signature is given in such away as to preclude subsequent alteration or addition to the information contained in such document or record.

Regulation 130—Signing Blank.

(1) In no circumstances shall an officer sign any document or record pertaining to accounts before it has been fully completed.

(2) The giving of a signature in these circumstances shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 131—Signing Blind.

(1) It is the duty of any officer signing any document or record pertaining to accounts to satisfy himself that it is proper to give such signature, and his signature shall be evidence of his accepting such responsibility.

(2) The giving of a signature without adequate evidence of the propriety of doing so shall constitute negligence, and disciplinary action shall be taken accordingly.

Regulation 132—Supply of Account Books and Forms.

It is the duty of all officers responsible for keeping financial and accounting records in accordance with regulation 1 to see that they are provided with the necessary books and forms for the purpose, but the non-availability of such books, and forms shall not relieve them from their responsibility for keeping records under regulation 1.

Regulation 133—Treasury Forms.

Accounting forms for general use shall be issued under the authority of the Controller and Accountant-General, and shall be numbered as either "Treasury Forms" or "Treasury Book Forms".  Supplies shall be ordered directly from the Controller and Accountant- General.

Regulation 134—Guide to Treasury Forms.

The Controller and Accountant-General shall issue as Guide to Treasury Forms for the use by departments, which shall list and explain the use of current forms.

Regulation 135—Departmental Forms.

Special departmental accounting forms as specified in Departmental Accounting Instructions shall require the prior approval of the Controller and Accountant-General before introduction and use.

Regulation 136—Accounting Machines.

Accounting machines may only be introduced upon the recommendation of the Controller and Accountant-General, and subject to budgetary provision in the Annual Estimates in accordance with regulation 45 (b).

Regulation 137—Proprietary Systems.

Loose leaf or card ledgers, or multiple posting systems may only be introduced with the prior approval of the Controller and Accountant-General.

Regulation 138—Review  of Accounting System.

(1)  Any head of department who considers that a prima facie case exists for the introduction of machine accounting or special manual systems into his department, shall apply to the Controller and Accountant-General for systems review to be conducted in order to  determine the most suitable system to be used.

(2) The new system shall include the detailed control arrangements to be applied.

Regulation 139—Posting of Accounts.

All accounting records shall be kept posted correctly and up to date, and heads of departments shall report to the Controller and Accountant-General if postings are falling into arrears or if there is undue incidence of error.

Regulation 140—Use of Ink.

(1)  All accounting records and documents should be typewritten or written in ink.

(2)  A ball-point pen should be used for all documents requiring the production of carbon duplicates.

Regulation 141—Restricted Use of Green Ink.

(1) The use of green ink or pencil in the transaction of official business is restricted to the officers of the Auditor-General's Department.

(2) This restriction does not affect the use of green ink in Drawing Offices.

Regulation 142—Use of Pencils.

(1) Pencils may be used in accounting records for the purpose of checking the accuracy of entries or for entry of preliminary totals before balancing.

(2) Any marks made or figures noted shall be entered neatly and in such a way as not to obscure the entries or to disfigure the account.

(3) Such checking marks shall be deemed to be entries into the account for the purposes of regulation 143.

Regulation 143—Prohibition of Erasures and Alterations.

(1) No entry in any accounting record or document may be erased or altered by writing over.

(2) Failure to comply with this instruction shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 144—Amendment of Figures.

An incorrect figure on a document may be amended by ruling a single line through it, in such a way that the original entry may be clearly read, and the correct figure inserted above. The amended entry will be initialled by the officer signing or certifying the document.

Regulation 145—Adjusting Entries.

(1) An incorrect figure in an accounting record will be corrected by adjusting entry, either by a properly authorised journal voucher or by initialling the entries concerned.

(2) Corrections to accounting records may only be authorised or made by the officer responsible for preparation of the account.

Regulation 146—Alteration of Audited Figures.

(1) No emendation or adjustment maybe made to audited figures without the express permission in writing of the Auditor-General or his local representative.

(2) The making of any such emendation or adjustment without authority shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 147—Fractions of One Pesewa.

(1)  No fractional part of a pesewa shall be recorded as a receipt or disbursement.

(2)  If used in pricing, fractions of a pesewa shall be rounded to the nearest pesewa upwards for purposes of receipt or disbursement.

PART IV—CONSOLIDATED FUND RECEIPTS

Regulation 148—Payment into the Consolidated Fund.

(1) All public and trust moneys collected or received by any government officer shall be promptly paid into the Consolidated Fund in such manner as may be required by law or as the Controller and Accountant-General may direct.

(2) Such moneys shall be deemed to have been paid into the Consolidated Fund when an official Treasury Counterfoil Receipt has been issued for a Treasury Office as established under regulation 6.

Regulation 149—Payments to be made Gross.

(1) Moneys collected shall be paid in gross to the Consolidated Fund and no disbursement shall be made from them.

(2) Making payments from moneys collected, other than to a Treasury Office, shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 150—Classification of Receipts.

Receipts into the Consolidated Fund shall be broadly classified as follows:

Public Moneys—

(a)  Revenue—recurrent and non-recurrent;

(b) Other Receipts—the product of borrowing; repayment of government loans and advances; sales of government loans and advances; sales of government securities; sales of government equity investments.

Trust Moneys—

(c) Deposits, Special and Trust Funds.

Regulation 151—Responsibility for Collections.

(1) The collection of public and trust moneys according to law is the responsibility of heads of departments, who shall appoint supervising collectors for cash areas where collection is required.

(2) A supervising collector shall be responsible for supervision and control of collectors responsible for receiving moneys from the public and paying such moneys into the Consolidated Fund.

Regulation 152—Appointment of Supervising Collectors.

(1) The head of department shall notify the appropriate Treasury Office or Offices, with a copy to the local representative of the Auditor-General, of the name and rank of a supervising collector on initial appointment to a particular area.

(2) Such a supervising collector shall notify the name of his successor on hand-over and shall note that he has done so in the handing-over statement prepared in accordance with regulation 117.

Regulation 153—Authorised Collectors.

(1) Only officers duly authorised by the local representative of the Controller and Accountant-General (hereafter called the Treasury Officer) may collect and receive public and trust moneys for payment into the Consolidated Fund.

(2) A supervising collector shall seek authorisation from the Treasury Officer for any member of his staff to act as collector.

(3) The application shall be on a form prescribed by the Controller and Accountant- General, to be obtained from the Treasury Office, and shall specify the name and rank of the proposed collector, the classes of receipt and size of collections to be handled in the normal course of business and such other information as may be necessary.

Regulation 154—Responsibility of the Treasury Officer.

If the Treasury Officer is not satisfied that the rank and accounting experience of the officer nominated is appropriate to the size of the collection, the Treasury Officer shall refuse his authorisation as collector.

Regulation 155—Treasury Collection Instructions.

In authorising an appointment as collector the Treasury Officer shall specify procedures to be followed by the collector in making payments into the Consolidated Fund, including:

(a) the banking of cash collections;

(b) the making of collection checks;

(c) the appointed times of attendance at the Treasury Office for payments.

Regulation 156—Appointment of Sub-collectors.

(1) Where the conduct of a collection so requires, Departmental Accounting Instructions may provide for the appointment of sub-collectors.

(2) Sub-collectors will be responsible to the collector for due performance of their duties, and shall pay in their collections to him and not to the Treasury Office.

(3) The authorised collector shall be fully accountable for all collections made by sub-collectors.

Regulation 157—Unauthorised Receipts.

(1) No officer, other than a collector or sub-collector, may receive money from the public, and if such moneys are tendered to him, he shall direct the person concerned to pay to an authorised collector.

(2) If moneys come into his possession in circumstances in which this procedure is not possible, he shall immediately pay over the money, either to an authorised collector or, failing that, to the nearest Treasury Office.

(3) Retention of moneys for more than 24 hours by a person other than an authorised collector shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 158—Ceremonial Receipts.

If the tender of any moneys to Government is arranged as a matter of public or official ceremony, the officer responsible shall inform the Controller and Accountant-General before hand, so that a Treasury Officer may be assigned to attend such ceremony and to take custody of the amount paid.

Regulation 159—Co-operation of the Public.

It is the duty of a head of department to arrange collections in such a way as to avoid inconvenience to members of the public and to obtain their co-operation in maintaining a secure and smooth flow of receipt into the Consolidated Fund.

Regulation 160—Information of Official Receipting Arrangement.

The public should be informed, by notice or such other means as a head of department may deem necessary, that a numbered official receipt should be obtained for all moneys paid by them to a government official and that they are entitled to refuse payment if no such receipt is offered.

Regulation 161—Hours of Collection.

Official collecting offices must display a notice prominently to indicate the official hours of collection, and services shall be maintained throughout these hours.

Regulation 162—Identification of Collectors.

(1) If collection is to be made at any place other than in an office of the department concerned, the collector or sub-collector shall carry a notice of authorisation signed by the supervising collector and counter-stamped by the appropriate Treasury Officer.

(2) Failure to carry a notice of authorisation shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 163—Official Receipt Forms.

Unless an alternative form is expressly provided for in approved Departmental Accounting Instructions, the General Counterfoil Receipt in triplicate shall be used for all collections.

Regulation 164—Prohibition of Temporary or Unauthorised Forms.

In no circumstances may temporary receipts, or receipts other wise than in the authorised form, be used for collections and the issue of such temporary or unauthorised receipt forms shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 165—Preparation of Forms.

Except in the case of postal remittances as provided for under regulation 173, the General Counterfoil Receipt shall be prepared in the presence of the payer, the original being completed with a ballpoint pen and double-sided carbon paper used for completing the duplicate and triplicate copies which should be facsimile copies of the original.

Regulation 166—Detail to be Recorded.

The following detail shall be recorded on the General Counterfoil Receipt:

(a) the date of collection;

(b) the name of the payer, together with such detail including bill number, personal account number, as shall be sufficient to identify the transaction in depart mental accounts;

(c) detail of the transaction sufficient to identify the collection concerned and its computation;

(d) the accounting classification;

(e) the amount received in both words and figures;

(f) if payment is by cheque, the cheque number

(g) the signature of the receiving collector or subcollector.

Regulation 167—Official Stamp.

All General Counterfoil Receipts must be stamped with the name of the office of collection before issue.

Regulation 168—Issue of Original Receipt.

When a collector is satisfied that the money tendered is in order, the original of the General Counterfoil Receipt will be handed to the payer, and the duplicate and triplicate copies dealt with as required by regulation 196.

Regulation 169—Errors in Completing Receipt Forms.

(1) If an error is made in preparation of a receipt form, it shall be cancelled and retained in the book; a new form shall then be prepared.

(2) In no circumstances whatsoever shall detail on a receipt form be erased, altered or amended.

(3) The issue of a receipt bearing any erasure, alteration or emendation shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 170—Receipt Forms to be Issued in Sequence.

(1) General Counterfoil Receipt Forms shall be issued in strict numerical sequence, and a new book shall not be used until the old one has been completed.

(2) The issue of receipt forms out of sequence shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 171—Special Departmental Receipt Forms.

(1) Where a head of department considers that the number of transactions is such that the use of General Counterfoil Receipt forms causes inconvenience to the public, or does not provide internal accounting detail in a satisfactory way, he may seek the approval of the Controller and Accountant-General for the use of a special departmental receipt form in accordance with regulation 135.

(2) If methods of control, other than those prescribed in these regulations, are required they shall be specified in Departmental Accounting Instructions.

Regulation 172—Receipting Machines.

The use of receipting machines or multiple-posting systems shall be dealt with in accordance with regulation 138.

Regulation 173—Postal Remittances.

Where payments are remitted to departments through the post, Departmental Accounting Instructions shall provide for adequate measures to prevent loss, and the measures shall include;

(a) a requirement that mail shall be opened by an officer not below the rank of Executive Officer in the presence of at least one witness;

(b) the entry of all remittances promptly to a postal remittance register in sufficient detail to identify the monetary instrument used;

(c) the collector to sign the register for all remittances taken over by him for issue of receipt forms.

Regulation 174—Control of Receipt Forms.

Control arrangements for receipt forms shall be made as laid down in Part VIII of these regulations.

Regulation 175—Acceptance of Legal Tender.

Currency which is the legal tender of Ghana shall be accepted in payment of any amount due to the Government.

Regulation 176—Acceptance of Cheques.

(1) A cheque drawn on an account held at a bank in Ghana may be accepted in payment of any amount due to the Government provided that the collector has reasonable grounds for supposing that it will be met.

(2) He may refuse to accept a cheque without assigning any reason.

Regulation 177—Cheques to be Payable to the Government of Ghana and Crossed.

(1) Cheques in respect of payments to Government shall be made payable to the "Government of Ghana" and crossed and where a cheque has been received:

(a) incorrectly drawn in the name or post of a particular officer, it shall immediately be endorsed by that officer "Pay to the Government of Ghana";

(b)  uncrossed, it shall immediately be crossed.

(2) Failure to comply with this instruction shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 178—Monetary Instruments Requiring Prior Approval.

Cheques drawn on bank accounts outside Ghana, or any bill of exchange (other than a cheque) or any promissory note, may not be accepted without the prior approval of the Controller and Accountant General.

Regulation 179—Money and Postal Orders.

Ghana money and postal orders may be accepted in respect of payments due to government, subject to the provisions of regulation 177.

Regulation 180—Dishonoured Cheques.

(1)  If any cheque is dishonoured by the bank, it shall be returned to the Treasury Officer concerned.

(2) The treasury Officer shall clear his cash account by charging the amount of the dishonoured cheque to an advance account in the name of the collector concerned and notify him accordingly.

(3) The collector shall then be responsible for recovering the value of the cheque from the person concerned in order to clear the advance account.

Regulation 181—Collections Outside Ghana.

These rules shall apply to collections made in government departments located outside Ghana, subject to such variations as may be approved in Departmental Accounting Instructions.

Regulation 182—Rules about Acceptance of Cheques.

(1) Heads of departments may, in Departmental Accounting Instructions, make further rules regarding acceptance of cheques in relation to particular collections.

(2) In general, cheques shall not be accepted when:

(a) the payment involved is related to an immediate exchange of value;

(b) no sufficient indentification of the payer is available to the collector;

(c) they have been post-dated;

(d) they are drawn for amounts in excess of the payment due to government.

Regulation 183—Collector’s Cash Book.

Every collector shall keep a cash book in which all receipts shall be entered without delay and payments into a Treasury bank account in accordance with regulation 155 and into the Consolidated Fund in accordance with regulation 148 shall also be recorded therein.

Regulation 184—Sub-collector’s Cash Book.

Where a sub-collector is appointed under regulation 156, he shall keep a cash book for the prompt recording of all receipts, but shall pay all collections over to the collector who shall be responsible for banking and for payment into the Consolidated Fund.

Regulation 185—Security of Collections.

The supervising collector shall be responsible for seing that adequate arrangements are made for the safe custody of collections in accordance with the principles laid down in Part VII of these regulations.

Regulation 186—Information in Cash Book.

(1) Cash books shall record the date of receipt, receipt number and particulars of the transaction.

(2) In the case of fixed fee or ticket receipts it shall be sufficient, unless Departmental Accounting Instructions otherwise provide, for the daily opening and closing numbers of each denomination, together with the amount collected, to be recorded.

Regulation 187—Payments of Collector.

(1) At times to be specified by the collector, all sub-collectors shall balance off their cash books and, if appropriate, prepare an analysis by accounts classification of their receipts for the period since the previous payment to the collector, and present themselves for cash check by the collector.

(2) They shall have available—

(a) their cash book and all cash on hand;

(b) all receipt forms, used or unused, held by them and any unused tickets on hand.

Regulation 188—Cash Check.

The collector shall ensure that:

(a) all receipt forms which should be on hand are duly presented for cheek;

(b) that all receipts and tickets used have been correctly entered into the cash-book and have been correctly analysed;

(c) that the duplicate and triplicate copies are in agreement and that no contravention of regulations 169 and 170 has occurred;

(d) that the cash-book has been cast correctly and agrees with the cash on hand.

Regulation 189—Issue of Collector’s Receipt.

When the collector is satisfied that the sub-collector's cash and cash-book are in order, he shall sign the cash-book and issue his own receipt to the sub-collector, showing collections under each classification of account, and this shall be held by the sub-collector as proof of payment for audit purposes.

Regulation 190—Payments to Treasury.

The procedure outlined in regulations 187 to 189 shall similarly be followed by the collector at the times appointed for this payment into the Consolidated Fund under regulation 155, with the following variations:

(a)  receipted bank paying-in-slips shall be presented instead of cash;

(b) the cash check shall be carried out either by the supervising collector or an officer deputed by him or by the Treasury Officer receiving payment into the Consolidated Fund.

Regulation 191—Treasury Check.

In accordance with his general responsibility for the receipt of public and trust moneys under regulation 2, the Controller and Accountant-General requires Treasury Officers to conduct a cash check on all payments made into the Consolidated Fund.

Regulation 192—Waiver of Treasury Check.

If the Controller and Accountant-General is satisfied that Departmental Accounting Instructions provide for an adequate internal system of cash check, he may waive the requirement for a Treasury check and authorise Treasury Officers to accept departmental collections under such alternative arrangements as he may approve.

Regulation 193—Authority of Treasury Officer.

Notwithstanding the provisions of regulation 192, a Treasury Officer may:

(a) by agreement with the supervising collector concerned, conduct cash cheeks in places where effective departmental arrangements cannot be made;

(b) require a Treasury check to be carried out to test the adequacy of departmental arrangements.

Regulation 194—Location of Treasury Checks.

Treasury cash checks shall be carried out at the Treasury Office or at the departmental collection office as the Treasury Officer, in consultation with supervising collector, shall determine.

Regulation 195—Checks of Special Systems.

Similar cash checks shall be carried out where systems are based on receipting machines or multiple-posting and the specific cheek required shall be laid down in Departmental Accounting Instructions.

Regulation 196—Disposal of Duplicate Receipts.

(1) After payment has been made into the Consolidated Fund, the duplicate receipt forms may be removed from the book and passed to officers responsible for posting collection accounts referred to in subsequent sections of this Part.

(2) Triplicate copies shall be retained by the collector in support of his cash-book entries for audit purposes.

Regulation 197—Revenue Duties of Head of Department.

A head of department responsible for the collection of revenue under regulation 151 shall maintain a record of all collections made and paid into the Consolidated Fund for each area where collection is made and the collections will be continuously compared against:

(a)  the annual estimate of the department prepared under regulation 33, as may have been revised under regulation 79;

(b)  an annual estimate for each collection area.

Regulation 198—Control of Revenue.

The day-to-day control of revenue business shall be the responsibility of supervising collectors who shall, in addition to their duty to supervise collectors as described in regulation 151, establish a separate accounts section or sections to:

(a) maintain records of the revenues due to Government;

(b) record amounts collected against amounts due;

(c) ensure that all amounts due are promptly and fully collected.

Regulation 199—Revenue Accounts.

(1) The accounts to be kept shall consist of:

(a) a control account, showing aggregates of revenue due and collections made for any given period, as modified by any necessary adjustments. The control account shall be kept by, or under the direct supervision of, the supervising collector;

(b) individual revenue accounts in respect of each person from whom revenue is due. These personal accounts should be kept by a separate section.

(2) The  two sets of accounts shall be reconciled regularly to prove the accuracy of posting

Regulation 200—Amounts Becoming Due at Time of Payments.

Where liability to pay revenue coincides with the making of a payment, and it is thus not possible to prepare accounts of revenue due before collections are made, the supervising collector shall arrange for a cheek of the revenue due to be made independently of the collection staff.

Regulation 201—Duties of Collecting and Accounting to be Separated.

The duties of collection and accounting must be allocated to different members of staff, and the supervising collector shall take all reasonable steps to preclude collusion between the officers undertaking these two different duties.

Regulation 202—Notice of Liability to Pay Revenue.

(1) Notices to a member of the public stating the revenue due from him shall be on a serially numbered form to be specified in Departmental Accounting Instructions and such forms shall be controlled as value books in accordance with Part VIII of these regulations.

(2) The form shall contain such detail as to enable the person receiving it to check the amount as being properly due and the person shall also be informed

(a) where, and at what times, payment may be made;

(b) what means of payment is acceptable;

(c) where postal remittances may be used, the precautions to be observed.

Regulation 203—Use of Revenue Accounts.

The supervising collector shall scrutinise revenue accounts at frequent intervals to ensure that:

(a) control and personal accounts are properly reconciled:

(b) billing, collection and accounts posting are all kept properly up to date;

(c) uncollected balances and arrears are kept to a minimum;

(d) proper action is taken to deal with cases or revenue in arrears.

Regulation 204—Arrears of Revenue.

(1) Any amount of revenue due that has not been paid to a collector within the normal period allowed for its collection shall be deemed to be revenue in arrears.

(2) At the end of each month of account, a detailed list of all revenue in arrears shall be extracted from the revenue accounts and signed by the supervising collector.

(3) The duty of investigating and securing payment of these arrears shall be assigned to a person other than a member of the collecting staff.

Regulation 205—Uncollectable Revenue.

If for any reason revenue in arrears shall prove to be uncollectable, the amount involved shall be dealt with as a loss as prescribed in Part XIII of these regulations.

Regulation 206—Monthly Returns of Revenue.

Within seven days of the end of each month of account, the supervising collector shall submit a return of revenue to his head of department, showing for each time collected:

(a) Payments into the Consolidated Fund, quoting the date number and amount of all Treasury Receipts issued to the collector;

(b) amounts remaining in collector's hands not yet paid to the Consolidated Fund;

(c) total collections for the month;

(d) balances due but uncollected;

(e) the total amount due that is in arrears.

Regulation 207—Revenue of Other Departments.

Any supervising collector who is responsible for collecting revenue on behalf of another department shall forward a monthly return of that revenue to the head of the department concerned in accordance with regulation 12.

Regulation 208—Refunds of Revenue.

Refunds of revenue fall into two classes:

(a) those in respect of revenue correctly collected in accordance with the law, and subsequently reclaimed under conditions prescribed by law;

(b) those which result from erroneous collection.

Regulation 209—Authority for Refund

Refunds may be authorised as follows:

(a) in the case of refunds under regulation 208 (a), by the authority prescribed in the appropriate enactment;

(b) in the case of refunds under regulation 208 (b), where the erroneous collection took place in:

(i)  the current year; a departmental spending officer may authorise a payment from the Consolidated Fund in accordance with Part V of these regulations chargeable to the revenue item concerned;

(ii) a previous year; details of the necessary refunds shall be supplied to the appropriate Treasury Officer who may authorise a payment from the Consolidated Fund chargeable to an expenditure item under the control of the Controller and Accountant-General "Refund of Revenue collected in previous years".

If the enactment referred to in paragraph (a) above does not specify a detailed refunding procedure, the procedure given in paragraph (b) shall be applied.

Regulation 210—Review of Revenue Collection

Within three months of the end of any financial year, each supervising collector shall prepare a report on the year's collection of revenue within his area of responsibility, and the report shall include:

(a) a statement of the revenue collected during the year, as compared with original and revised estimates, and with collections of previous years;

(b) such other statistics as may explain results, including an analysis of arrears;

(c) comments on difficulties experienced, and methods adopted to deal with them.

Regulation 211—Internal Audit

A head of department shall arrange for periodic inspection of revenue accounts within his department.

Regulation 212—Categories of Transaction

(1) Other receipts of public moneys fall into one or other of two broad categories:

(a) major transactions that are required to be accounted for in detail in the public accounts;

(b) minor transactions that are to be accounted for in aggregate in the public accounts and to be accounted for in detail in other government accounts under the responsibility of the appropriate head of department.

(2) The Controller and Accountant-General shall determine the classification and procedure to be applied in either of these two cases.

Regulation 213—Accounts of Other Receipts

(1) Despite the requirement of detailed accounting in the public accounts, a head of department responsible for major transactions shall keep accounting record of them.

(2)  In the case of minor transactions, departmental accounts shall be kept and controlled in the manner prescribed for revenue accounts in regulations 197 to 203, subject to specific instructions as laid down elsewhere in these regulations.

Regulation 214—Definition of Trust Money

Trust moneys are moneys received by the Government as agent for members of the public or the administrators of a trust, and held in the Consolidated Fund until repaid or disbursed in accordance with any enactment, agreement or regulations governing the operation of a particular trust.

Regulation 215—Receipts to be Lodged in the Consolidated Fund

All receipts in respect of trust funds shall be lodged in the Consolidated Fund, and all disbursements made therefrom as payments from the Consolidated Fund in accordance with Part V of these regulations.

PART V—CONSOLIDATED FUND PAYMENTS

Regulation 216—Payment under Authority of Law

As provided by section 14 of the Financial Administration Decree, 1979 no payment shall be made out of the Consolidated Fund except in the manner provided by law.

Regulation 217—Responsibility of the Controller and Accountant-General

All disbursements shall be made under the authority of the Controller and Accountant-General, who shall make them upon orders for disbursement by duly appointed departmental officers after he has satisfied himself that the payment is lawful.

Regulation 218—Delegation by Controller and Accountant- General

The Controller and Accountant-General may delegate disbursement responsibilities to heads of departments by:

(a) the issue of imprests for meeting immediate cash payments in accordance with Part IX of these regulations;

(b) the appointment of departmental paying officers in accordance with regulations 258 and 261.

Regulation 219—Responsibility of Heads of Departments

The responsibility of the Controller and Accountant-General extends only to the legality of payment and it is the responsibility of heads of departments to ensure that:

(a) orders for disbursement by the Controller and Accountant- General have been properly given;

(b) moneys are disbursed in such a way as to secure the maximum possible benefit to the public service;

(c) payments for goods and services are made promptly as and when payments is due.

Regulation 220—Classification of Payments

(1) Payments from the Consolidated Fund shall be classified  and lawfully made as follows:

Class of Payments    Legal Authority         

Public moneys—                  

Expenditure   Recurrent and Capital estimates duly authorised as described in Part II of these regulations.           

Other Payments—               

(a) Redemption of Debt       Loans Act, 1970 (Act 335); 

(b) Government Advances   Regulations made under section 23 of the Financial Administration Decree, 1979;          

(c) Government Loans          Various authorities including instruments made under the Statutory Corporations Act, 1964 (Act 232) and Financial  Administration, Decree, 1979, section 25;           

(d) Purchase of Securities   Financial Administration Decree, 1979 section 22;        

(e) Government Equity Investments.           Various authorities including instruments  made under the Statutory Corporations Act, 1964 (Act 232) and Financial Administration, Decree, 1979 section 26;           

Trust Moneys—                    

(a) Deposits   Financial Administration Decree, 1979 section 8 and specific enactments pertaining to particular kinds of deposits;

(b) Special and Trust Funds            Financial Administration Decree, 1979 section 9 and any enactment or agreement pertaining to specific funds.     

(2) Within these general classes, certain categories of payment may be charged upon the Consolidated Fund by an enactment, so that no annual appropriation is required for their payment.

Regulation 221—Appointment of Spending Officers

Heads of departments may delegate authority to order disbursements to subordinate officers (hereafter called spending officers) within each area where disbursement may be required.

Regulation 222—Method of Appointment

Authority to order disbursement shall be conveyed as follows:

(a) In the case of Expenditure by the issue of a Financial Encumbrance in accordance with regulation 287;

(b) In the case of Other Payments and Trust Moneys, as prescribed by Departmental Accounting Instructions in relation to the general authority governing transactions as indicated in regulation 220.

Regulation 223—Validation of Appointment

(1) No authority to order disbursement shall be valid until it has been notified to the appropriate Treasury Officer and two specimens of the spending officer's signature provided.

(2) After initial appointment of a spending officer to a given area, subsequent notification and provision of specimen signatures shall be made by the spending officer handing over to his successor and this notification shall be recorded in handing over statements prepared in accordance with regulation 117.

Regulation 224—Appointment of Alternate Spending Officer

Heads of departments may appoint alternate spending officers within any area to facilitate the conduct of business in case of temporary absence of the spending officer and such alternate spending officers shall be responsible for the proper discharge of their duties to the spending officer.

Regulation 225—Rank of Spending Officer

(1) Local heads of departments shall normally be the spending officers appointed, with their deputies as alternate spending officer.

(2) No officer may be appointed as spending officer or alternate spending officer if:

(a) he is a member of the Accounting Class serving in a Treasury Office in receipt of a salary less than Range 57;

(b) he is a member of the Accounting Class serving in any other office in receipt of a salary less than Range 60;

(c) he is a member of any other class in receipt of a salary less than Range 60.

Regulation 226—Authority of Spending Officer

A duly appointed spending officer is the only officer empowered to:

(a) commit funds by the placing of orders or contracts for the provision of goods or services,

(b) issue an order for disbursement to the Controller and Accountant-General.

Regulation 227—Delegation by a Spending Officer

(1) A spending officer may delegate authority as follows:

(a)  by authorising subordinates to place orders within limits formally prescribed by the spending officer and within the limits of his own powers;

(b) by authorising an alternate spending officer, appointed under regulation 224, to issue orders for disbursement in his temporary absence from his office.

(2) No other delegation of the spending officer's authority is permitted.

Regulation 228—Unauthorised Spending

The placing of orders for goods and services by an officer other than a spending officer, without authority prescribed in regulation 227 (1) (a), shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 229—Authority of the Treasury Officer

(1) Disbursements from the Consolidated Fund shall be arranged through a Treasury Office provided under regulation 6 for the conduct of a spending officer's business.

(2) The Treasury Officer, as local representative of the Controller and Accountant-General, is required to exercise control over disbursements to see that:

(a) the officer ordering disbursement is entitled to do so;

(b) orders are made within the powers of, and the funds available to, the spending officer.

(c) the transactions are properly authenticated to show that amounts are due and payable.

(3) Any order for disbursement that does not meet these requirements shall be rejected by the Treasury Officer.

Regulation 230—Responsibility of the Spending Officer

The exercise of disbursement checks by the Treasury Office does not diminish the responsibility of the spending officer, acting on behalf of the head of department, to ensure that payments conform to the requirements of regulation 219.

Regulation 231—Payment Vouchers

Orders to the Treasury Officer for disbursement shall be made on a prescribed form known as a payment voucher and special forms designed for different classes of payments are prescribed in the Guide to Treasury Forms issued in accordance with Regulation 134.

Regulation 232—Signature of Spending Officer

Payment vouchers are authorised by the spending officer or his alternate; and his signature makes him fully responsible for the propriety of the payment, in that goods and services paid for have been duly received and properly applied to the service of government.

Regulation 233—Supporting Certificates

(1) An authorising officer is not required personally to check every detail of the  transaction when authorising a payment voucher but may rely upon appropriate certificates given by subordinates to whom parts of the work have been delegated.

(2) Certificates shall be given on the voucher in such form as is required by the Financial Administration Decree, 1979, section 17, by inclusion in the prescribed form under regulation 231, or by any regulation.

Regulation 234—Delegation

The acceptance of certificates from subordinates is subject to the general conditions for delegation laid down in regulation 18.

Regulation 235—Accounting Details

Full accounting detail shall be given on a payment voucher as follows:

(a)  the authority governing payment;

(b)  accounts classification and number;

(c) full particulars of the transaction such as dates, numbers, quantities, distances and rates and references to supporting documents such as special authorities, purchase orders, invoices, related to the transaction, so that it can be checked without reference to any other document;

(d) amount to be paid written in both words and figures;

(e) the name of the payee;

(f) specific detail as may be required for different types of payment as laid down elsewhere in these regulations.

Regulation 236—Copy Vouchers

(1) Payment vouchers shall be typewritten and four copies shall normally be prepared, each being marked as "original", "duplicate" or as the case may be.

(2) Departmental Accounting Instructions may require extra copies of vouchers for particular accounting purposes.

Regulation 237—Use of Different Copies

(1)  The original voucher is the order for disbursement and shall be signed with a full signature and all supporting documents shall be attached to it.

(2) The remaining copies are required for subsidiary accounting purposes and may be initialled only. Facsimile signature stamps may not be used.

Regulation 238—Loss of Vouchers

(1 ) Disbursements shall be approved by the Treasury Officer only on the original payment voucher.

(2) If the original voucher be lost before disbursement is effected, the circumstances of the loss shall be reported immediately to the Controller and Accountant-General, with a copy to the Auditor-General.

(3) The Controller and Accountant-General shall issue directions as to whether, and on what conditions, payment shall be effected.

Regulation 239—Loss of Supporting Documents

(1) If any document, normally required to support an original payment voucher, is lost or otherwise not available, the spending officer shall attach a certified true copy with a note explaining the non-availability of the proper document.

(2) The Treasury Officer may at his discretion:

(a) accept the substitute copy; or

(b) investigate the transaction in such manner as to satisfy himself that it is in order; or

(c) request the local representative of the Auditor-General to investigate..

Regulation 240—Subsequent Recovery of Lost Documents

If lost documents are recovered after substitutes have been used as indicated in the preceding regulations they shall immediately be can celled and returned to the spending officer; and failure to cancel such documents shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 241—Payment Journal

All payment vouchers authorised by a spending officer, or his alternate, shall be recorded in a payment journal in the sequence in which they are authorised.

Regulation 242—Information to be Recorded

The following information shall be recorded in the payment journal.

(a)  a serial number of the payment, to be entered on the voucher as departmental reference number;

(b) date of authorisation and initial of authorising officer;

(c) brief detail of transaction, quoting payee and any LPO/invoice number;

(d) accounts classification;

(e) posting references to expenditure and other payment accounts;

(f) gross amount payable;

(g) treasury voucher number, after the voucher has been passed for payment.

Regulation 243—Vouchers to be Endorsed

All vouchers shall be rubber stamped as "Entered in Payment Journal" and initialled by the officer making the entry.

Regulation 244—Presenting Voucher for Authorisation

All vouchers shall be presented for authorisation by the Spending Officer in the payment journal and the appropriate entries initialled by him.

Regulation 245—Other Payment Accounts

The payment journal entries shall be the basis for posting other payment accounts as may be required by these regulations.

Regulation 246—Method of Payment

At the time of authorising the voucher, the spending officer shall indicate the method of payment requested and sign the appropriate request forms addressed to the Treasury Officer as indicated in the appropriate sections of this Part; and if the payment falls within the terms of a departmental imprest, he may authorise an imprest payment in accordance with Part IX of these regulations.

Regulation 247—Transmitting Voucher

(1) Payment vouchers for transmission to the Treasury Officer shall be entered in a special messenger's receipt book, quoting the departmental reference number, payee and amount.

(2) The receiving officer at the Treasury Office shall sign for vouchers transmitted, entering the date and time of receipt.

Regulation 248—Processing within the Treasury

(1) Unless the voucher is one falling within the terms of regulation 251 (2) it should have been completely processed within two working days of receipt into the Treasury Office.

(2) At the end of this time, the voucher should either have been passed for payment or rejected as defective, under cover of an explanatory note.

Regulation 249—Report of Delays

(1) If the voucher is not ready at the end of two working days, the matter shall be brought to the personal attention of the Treasury Officer.

(2) If such delays are frequently experienced, the spending officer should report details to his head of department for complaint to the Controller and Accountant-General.

Regulation 250—Urgent Payments

(1) If payment is urgently required, the voucher shall be accompanied by an explanatory letter addressed to the Treasury Officer, who may arrange for special processing if the reasons for urgency appear valid.

(2) He may reject the application without assigning reasons.

(3) In no circumstances shall defective vouchers be passed for payment on grounds of urgency.

Regulation 251—Cash Forecast

(1) Spending officers shall, at the beginning of each month, inform the Treasury Officer of the likely total payments required.

(2) Specific notice in writing shall be given of large payments outside normal monthly requirements.

Regulation 252—Examination of Vouchers

On receipt of payment vouchers in the Treasury Office, they shall be examined in accordance with regulation 229.

Regulation 253—Defective Vouchers

(1) If a payment voucher is found to be defective, a manuscript note of the reasons shall be attached to the voucher, which shall then be set aside for collection by the department and the date and time of collection shall be noted by the Treasury Office.

(2) Departments shall maintain a system of regular collection from Treasury Offices.

Regulation 254—Treasury Requirements for Authentication of Vouchers

(1) The Controller and Accountant-General shall issue a circular annually specifying requirements for authentication of vouchers in respect of each type of payment.

(2) Departments shall adhere to these requirements to avoid delay in effecting payments.

Regulation 255—Persistent Defects in Vouchers

A Treasury Officer is required to report to the Controller and Accountant-General cases where the incidence of defective vouchers is excessive, whether arising from a particular department or specific types of payment.

Regulation 256—Disputes as to Authority for Authentication

A corrected voucher shall be resubmitted to the Treasury Office and in the event of dispute between the Treasury and spending officer, the matter shall be referred to a higher level within his own department by either party.

Regulation 257—Passing for Payment

(1) If a payment voucher is found to be in order, it shall be countersigned by the Treasury Officer as “Passed for Payment”.

(2) The voucher shall then be referred to the Treasury cashier for preparation of the cheque and entry to the cash-book.

(3) A Treasury payment voucher number shall be inserted on all copies; and these and all supporting documents shall be stamped "Paid (Date)".

Regulation 258—Method of Payment

(1) Thereafter procedure may vary according to the method of payment requested by the spending officer under regulation 246 as may be approved by the Treasury Officer.

(2) The Treasury Officer may agree to the method requested or require an alternative method of payment as he shall deem necessary.

Regulation 259—No Formal Request Necessary

No specific request is necessary in the case of direct payments for which the Treasury Officer is also the paying officer.

Regulation 260—Notification of Payee

The original and duplicate of the passed payments voucher shall be retained by the Treasury Officer, and the remaining copies returned to the spending officer, who is then responsible for notifying the payee to collect the amount due from the Treasury Office.

Regulation 261—Cheque Order Forms

(1) If payments is to be effected by the spending officer or an officer deputed by him, a cheque order form (Treasury Form 4), signed by the spending officer or his alternate, shall be sent to the Treasury Office with the voucher.

(2) The cheque order form shall indicate:

(a)  departmental voucher reference, payee and amount;

(b) the name and specimen signature of the officer to receive the cheque from the Treasury Officer;

(c)  whether the cheque is required:

(i) crossed for delivery to the payee, or

(ii) uncrossed for encashment at the bank and the making of cash payments

(3) The Treasury Officer shall not issue uncrossed cheques for delivery to payees.

Regulation 262—Delivery of Cheque

(1) The Treasury Officer shall retain the original voucher, and give the duplicate and other copies, together with the cheque, to the officer nominated on the form.

(2) The cheque order shall be receipted, with the date and time of delivery, by the receiving officer, and the receipted form will be retained by the Treasury Officer as an interim receipt.

Regulation 263—Responsibility of the Paying Officer

(1) The receipt of a cheque in this manner constitutes acceptance of disbursement responsibility under delegation from the Controller and Accountant-General in accordance with regulation 218 (b).

(2) This responsibility entails;

(a) custody of moneys in accordance with Part VII of these regulations;

(b) the proper disbursement of the moneys in accordance with regulations 277 to 284.

Regulation 264—Disposal of Crossed Cheques

The paying officer shall arrange delivery of the crossed cheque to the payee named on the voucher, and obtain a receipt for it on, or attached to, the duplicate voucher, which shall then be returned to the Treasury Office.

Regulation 265—Disposal of Uncrossed Cheques

(1) The paying officer shall obtain the endorsement of the spending officer on an uncrossed cheque, and present it, for encashment at the bank in which the Treasury Office account is held, and where specimen signatures of officers empowered to endorse official cheques would have been sent by the Treasury Officer.

(2) The necessary payments in cash shall then be made and receipts obtained on the duplicate voucher which shall then be returned to the Treasury Office.

Regulation 266—Return of Receipted Duplicate Vouchers

(1) Receipted duplicate vouchers shall be returned to the Treasury Officer within 48 hours of the time of their original delivery.

(2) 639582*1 here they have not been so returned and no report has been made under regulation 268, the Treasury Officer is required to:

(a) suspended all transactions on behalf of the spending officer concerned;

(b) inform the local representative of the Auditor-General of the possible defalcation;

(c) notify the spending officer of the action taken.

(3) The transactions thus suspended shall not be resumed until such time as the receipted vouchers have been duly returned, or the local representative of the Auditor-General has confirmed that no defalcation has occurred.

Regulation 267—Incomplete Payments

(1) If payment has not been completed within 48 hours, the duplicate voucher shall be returned to the Treasury Officer, together with the cheque, if unused or the undistributed cash.

(2)  The Treasury Officer shall issue a receipt and cancel the cheque and in these circumstances, fresh vouchers shall be prepared, redrawing the amount for payment when the need arises.

Regulation 268—Incapacity of the Paying Officer

(1) If a paying officer dies, or is otherwise incapacitated before return of the receipted voucher, the spending officer shall take immediate steps to secure the vouchers, cheques or moneys in his possession and shall report the circumstances to the Treasury Officer.

(2) The Treasury and spending officers shall determine the action to be taken according to the circumstances of the case, and regulation 266 shall not apply.

Regulation 269—Non-Working Days

(1) A Treasury Officer shall not release cheques other than for wage payments under a cheque order form if the following 48 hours shall include any part of a non-working day.

(2) Where cheques are released for wage payments the duplicate pay vouchers shall be returned to the Treasury Office before the non-working day.

Regulation 270—Variation of the 48 Hour Rule

Where the nature of departmental business is such that the 48 hour rule cannot reasonably be applied, a head of department may apply to the Controller and Accountant-General for approval of an alternative procedure to be detailed in Departmental Accounting Instructions.

Regulation 271—Surrender of Receipted Duplicates

(1) On return of the receipted duplicate voucher to the Treasury Officer, he shall ensure that it has been correctly receipted and the necessary payment certificate appended.

(2) If the voucher is satisfactory, the relevant cheque order form shall be so endorsed in the presence of the paying officer.

(3) The duplicate voucher and endorsed cheque order form shall be retained by the Treasury Officer, and the responsibility of the paying officer under regulation 263 shall have been discharged.

Regulation 272—Payment to Bank

Where a direct payment to the. payee's bank account is required, the voucher shall be accompanied by the requisite instruction on Treasury Form 175 in duplicate; this shall quote the payee's account number and bank.

Regulation 273—Preferred Method of Payments

Spending officers shall encourage government creditors to accept payment by this method.

Regulation 274—Notification  to Payee

The original and duplicate vouchers shall be retained by the Treasury Officers, and the remaining copies returned to the spending officer, who shall then notify the payee of the payment made through the bank

Regulation 275—Payments Inside Ghana

(1)  If payment is to be made to a person residing in another town in Ghana, the Treasury Officer shall prepare a cheque crossed “account payee only" and forward it to the payee together with a Treasury Form which shall be completed and returned to the Treasury Officer for attachment to the duplicate voucher.

(2) The Treasury Officer shall retain the original and duplicate vouchers, returning the remaining copies to the spending officer.

Regulation 276—Payment Outside Ghana

(1) Payments outside Ghana shall be made only under the specific authority of the Con-troller and Accountant-General.

(2) Vouchers for payment abroad shall be forwarded to the Treasury Officer under covering letter, and he shall note his records and forward the documents to the Controller and Accountant-General who shall notify the spending officer when payments has been effected.

Regulation 277—Receipts to be Obtained

(1) A receipt in manuscript shall be obtained for all payments made on either the original or duplicate copies of the payment voucher.

(2) Payments to institutions using a standardised receipting system shall also be supported by such standard receipt form.

Regulation 278—Payees

Payments shall be made only to the person or persons named on the payment voucher or to their duly authorised representatives.

Regulation 279—Payment to Third Parties

(1) Where the payee requires payment to a representative, he shall give a written authorisation bearing a specimen of the representative's signature, direct to the paying officer.

(2) Specimen signatures are not required if a bank is the representative nominated.

(3) The original authority relating to specific payments shall be attached to the voucher; and when covering continuing payments it shall be filed by the paying officer and quoted on the voucher.

(4) When the original authority may not be released such as in the case of powers of attorney and letters of administration, the original shall be submitted to the paying officer for inspection, together with a copy for retention by him.

Regulation 280—Restriction on Public Officers

A public officer shall not receive a payment on behalf of a member of the public; and failure to comply with this regulation shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 281—Identification of Payees

(1) The paying officer must ensure that the person claiming payment is entitled to receive it.

(2) Where he makes payment to a person unknown to him the payee must be identified by a person known to both parties and the person identifying shall certify on the voucher that he has done so.

(3) This independent identification is not required when payment is effected by means of a crossed cheque and the paying officer is satisfied as to the identity of the payee.

Regulation 282—Payment to Illiterates

(1) All payments to illiterate persons shall be made in the presence of a witness, who must satisfy himself as to the adequacy of  identification procedures, and shall certify the payment voucher as witness.

(2) The witness shall normally be a person employed elsewhere than in the office responsible for preparing and making payments and shall indicate his appointment under his signature.

Regulation 283—Third Party Payment to or on Behalf of Illiterates

(1) The payment of sums due to illiterate persons shall not be made to a third party unless the paying officer is satisfied that such authorisation has been properly understood and given.

(2) Documents purporting to be drawn up on behalf of illiterate shall be subjected to stringent examination.

Regulation 284—Certificate of Payment

Where it is impracticable to obtain receipts for petty disbursements, a certificate of payment shall be given on the face of the voucher by the paying officer; and if feasible, the signature of a witness to the payments shall be obtained.

Regulation 285—Accounts to be Kept

A head of department designated in the approved estimates as vote controller shall keep accounts to show:

(a) funds placed at his disposal by warrants issued by or under the authority of the Government, as may be varied under regulation 79;

(b) commitments against those funds by duly authorised Financial Encumbrance;

(c) payments authorised against the Financial Encumbrances issued.

Regulation 286—Delegation to the Chief Financial Officer

A head of department may delegate his duties as vote controller in accordance with regulation 16 to a subordinate, to be known as the chief financial officer of the department, provided that he:

(a) remains directly responsible to the head of department for discharge of financial business, and

(b) is senior in rank to any other spending officer in the department.

Regulation 287—Effective Authority for Expenditure

No commitment to spend, except as provided for under regulation 48, or payment shall be made without sufficient funds having been made available by a duly authorised Financial Encumbrance.

Regulation 288—Preparation of Financial Encumbrance

(1) The vote controller shall prepare a Financial Encumbrance as in Treasury Forms 218A and B in quadruplicate for submission to the Treasury Officer assigned to the service of his departmental headquarters.

(2) The form shall be addressed to the spending officer concerned, designated by appointment and not by name.

Regulation 289—Application of Financial Encumbrance

(1) A separate Financial Encumbrance shall be prepared for each item of recurrent expenditure, on which sub-item allocations will be listed.

(2) In the case of capital expenditure a separate Financial Encumbrance shall be prepared for each sub-item.

Regulation 290—Authority Conveyed by Financial Encumbrance

(1) The Financial Encumbrance establishes a limit to the amount of funds that may be expended by the spending officer and the account classification specified determines the application of funds as defined in departmental estimates.

(2) The issue of a Financial Encumbrance is also subject to any specific directions issued by the vote controller.

Regulation 291—Issue of Financial Encumbrances

The vote controller may, within the funds at his disposal, issue Financial Encumbrances as he considers appropriate to the most efficient discharge of departmental financial business, namely:

(a) to cover specific contracts or indents;

(b) to provide funds for expenditure over a specified period not exceeding three months;

(c) to provide funds for specific project within the ambit of the item or sub-item.

Regulation 292—Certification of Financial Encumbrances

(1) The quadruplicate Financial Encumbrances shall be submitted to the Treasury Officer, who is required to ensure that the necessary funds are available.

(2) Having done so and recorded the issue of funds in his own accounts, he shall assign a serial number to the Financial Encumbrance and countersign all copies.

Regulation 293—Distribution of Certified Financial Encumbrances

The Treasury Officer shall distribute certified Financial Encumbrances as follows: 

(a) Original—to the Treasury Officer responsible for the business of the spending Officer concerned;

(b)  duplicate—to the vote controller originating the authority;

(c)   triplicate—to the spending officer concerned;

(d)  quadruplicate—retained for his own records.

Regulation 294—Financial Encumbrance Adjustment

(1) Subsequent issues of funds to the same spending officer, or withdrawal of funds from him, shall be authorised by Financial Encumbrance Adjustment (Treasury Form 219).

(2) The issue shall follow exactly the same procedure as for initial issue of the Financial Encumbrance, and the same serial number shall be used.

Regulation 295—Monthly Statements

Spending officers shall submit monthly statements of expenditure against the Financial Encumbrance to the vote controller; and the form of monthly statement shall be prescribed by Departmental Accounting Instructions but shall include:

(a) a statement of payments authorised for the month to be included in the vote controller's accounts;

(b) a list of payments for reconciliation;

(c) copies of payment vouchers issued.

Regulation 296—Schedules of Receipts and Payments

On completion of Consolidated Fund accounts for each month, the Controller and Accountant-General shall issue schedules listing all receipts and payments affecting the expenditure heads under his control, to each vote controller; and the vote controller must  reconcile his own accounts against these statements and forward a certificate to the Controller and Accountant-General that this has been one.

Regulation 297—Accounts to be Kept

A spending officer shall keep ledger accounts to show for each sub-item of expenditure under his control as follows:

(a) the funds placed at his disposal by Financial Encumbrance, as varied by subsequent Financial Encumbrance Adjustments;

(b) commitments against these funds by orders or contracts placed;

(c) payments authorised;

(d) free balances available at any point of time.

Regulation 298—Responsibility of the Spending Officer

(1) The spending officer is responsible for ensuring that no expenditure is incurred except on his prior authority and after due record in his accounts.

(2) He is personally responsible for seeing that his total payments plus any outstanding commitments do not at any time exceed the funds authorised by Financial Encumbrances issued to him.

Regulation 299—Commitment Entries

(1) All orders or contracts for works and the supply of goods and services shall be recorded as commitments against authorised funds unless they are:

(a) a regular monthly commitment to expenditure such as salaries and wages of permanent staff;

(b) for purchases of less than ¢10.

(2) All delegated authorities under regulation 227 (1) (b) shall be recorded as commitments.

Regulation 300—Treasury Record of Large Orders

(1) Orders or contracts in excess of ¢100 must be countersigned and noted in Treasury Office records before being placed with a supplier.

(2) Orders below this limit may be placed without prior reference to the Treasury Office, provided that the total orders for the particular goods or services concerned do not exceed ¢150 in any period of 30 days.

(3) These limits may be varied in approved Departmental Accounting Instructions.

Regulation 301—Estimated Commitments

If the exact price of the goods or services cannot be ascertained before the order is placed, an estimated figure shall be entered as a commitment; and spending officers shall not place orders in circumstances where prices cannot be estimated within 5 percent of the actual cost.

Regulation 302—Commitment Forms

(1) All commitments in excess of the minimum stated in regulation 299 (1) (b), which may be varied in approved Departmental Accounting Instructions, shall be made on a prescribed form such as local purchase order, requisition, work order, which shall be signed by the spending officer, his alternate, or an officer exercising powers delegated under regulation 277 (1) (a).

(2) All commitment forms shall quote the appropriate Financial Encumbrance serial number.

Regulation 303—Payment of Bills

(1) All bills and invoices from suppliers shall be sent to the spending officer who shall be responsible for the prompt handling of claims and their due payment under regulation 219 (c).

(2) If supplier's accounts are not received within a reasonable space of time, it is the duty of the spending officer to investigate the reason for non-submission and to secure the necessary claim.

Regulation 304—Excess Commitments

(1) A spending officer placing orders for goods and services for amounts in excess of the funds at his disposal shall do so at his own risk and shall be personally liable to meet the supplier's bill when it falls due.

(2) Consideration may be given to ex post facto issue of funds to cover the excess only if an immediate report is made in accordance with regulation 22.

Regulation 305—Control of Spending

(1) A spending officer shall plan his activities to accord with the funds provided for the period or project as the case may be.

(2) If the circumstances of his work indicate that funds are likely to prove insufficient, without serious curtailment of services to the public, he shall report the matter to the vote controller for his directions, and such reports shall be made in good time and not left until funds have been exhausted.

Regulation 306—Recovery of Over-payment

(1) If any expenditure is made in excess of the amounts actually due, the overpayments must be recovered and paid into the Consolidated Fund as a receipt.

(2) If recovered in the same year as the payment was originally made, the recovery shall be credited to the expenditure sub-item concerned; if subsequently recovered, it shall be credited to "Miscellaneous Revenue—Overpayments in Previous Years Recovered".

Regulation 307—Treasury Return of Expenditure

(1) At end of each month, the Treasury Office responsible for disbursement on behalf of a spending officer, shall forward to him a statement of the total expenditure for the month.

(2) Spending officers shall compare this statement with their own records and cause investigation to be made at the Treasury Office of any unexplained discrepancy.

(3) The officer assigned to conduct such investigation shall be a person other than officers preparing vouchers or making payments.

Regulation 308—Signature of the Monthly Statement

(1) The spending officer is responsible for the prompt and accurate submission of the monthly statement of expenditure required by regulation 295 and shall sign it.

(2) The statement shall be forwarded in accordance with a time-table to be laid down in Departmental Accounting Instructions, and shall not be deferred until the reconciliation with Treasury Officer accounts under regulation 307 has been completed.

(3) The monthly report shall indicate the latest date to which reconciliation has been effected.

Regulation 309—Value for Money

(1) The responsibilities of a spending officer do not begin with the placing of an order, nor do they end with the order for disbursement, but as the officer in immediate charge of government spending, he shall ensure that:

(a)  orders are only placed for goods and services essential to the conduct of public business;

(b)  the goods and services so obtained are utilised economically and to the maximum effect.

(2) His accountability as a spending officer shall only be satisfied by the successful conduct of the work assigned to him.

Regulation 310— Additional Accounts to be Kept

In addition to the accounts designed for control over disbursements, a spending officer shall keep such accounts as may be required to show:

(a)  payments due and payable;

(b) the disposal and utilisation of goods and services acquired by expenditure from the Consolidated Fund.

Regulation 311—Instructions relating to Ancillary Accounts

The ancillary accounts to be kept by any spending officer shall be specified in Departmental Accounting Instructions, which shall conform to general principles governing particular types of expenditure laid down elsewhere in these regulations.

Regulation 312—Headquarters Accounts

A head of department shall determine, in consultation with the Controller and Accountant-General, the extent to which ancillary accounts shall be kept by departmental headquarters rather than by spending officers.

Regulation 313—Trust and Other Payments

Accounts of the disbursement of trust moneys and payments other than expenditure shall be kept by spending officers as required by Departmental Accounting Instructions, which shall be governed by the appropriate part in these regulations.

PART VI—JOURNAL TRANSACTIONS

Regulation 314—Non-cash Transactions

Accounting transactions which do not involve the receipt or disbursement of cash shall be effected by journal entry, with each entry supported by a journal voucher in a form to be prescribed as indicated in regulation 134 or 135.

Regulation 315—Journal Vouchers

(1) A journal voucher shall provide the following information:

(a) the signature and official designation of the officer authorising the transaction;

(b) full detail of the accounts to be credited and debited and the amount;

(c) description of the transaction giving rise to the adjustment, including reference to connected transactions and related documents;

(d) where the transaction involves a charge to an expenditure account, the Financial Encumbrance number;

(e)  registration number and date of authorisation.

(2) Any supporting documents shall be attached to the original journal voucher.

Regulation 316—Treasury Journal

The journal relating to Consolidated Fund transactions in the public accounts shall be known as the Treasury Journal, and all journal entries shall be authorised by the officer in charge of the Treasury Journal, who shall be stationed at the headquarters of the Controller and Accountant-General's Department.

Regulation 317—Departmental Journals

Journals used for other government account shall be known as departmental journals, and entries shall be authorised by officers specified in Departmental Accounting Instructions, which instructions may provide for variation of procedures relating to internal transactions and in particular for:

(a) the keeping of a commitments journal by spending officers whose transactions necessitate this record;

(b) the use of a journal with signed entries unsupported by journal vouchers.

Regulation 318—Class of Journal Entries

Journal transactions within government accounts fall into one of three broad classes, namely:

(a) transactions affecting the public accounts only;

(b) transactions affecting both public and other government accounts;

(c) transactions affecting other government accounts only.

Regulation 319—Initiation of Treasury Journal Entries

(1) Transactions affecting the public accounts, namely classes specified in paragraphs (a) and (b) in regulation 318 may be initiated by a head of department, or an officer acting on his behalf,  who shall prepare and sign a draft Treasury Journal voucher without inserting a reference number; and who shall forward it in triplicate to the officer in charge of the Treasury Journal for authorisation.

(2) When authorised and a reference number inserted on all copies, they shall be distributed as follows:

(a)  the original shall be retained in support of the Treasury Journal.

(b) The duplicate shall be returned to the originating department for information and record.

(c) The triplicate shall be sent to the other department, accounting branch or unit involved in the transaction.

Regulation 320—Transactions in Public Accounts not in Departmental Accounts

(1) if, when reconciling transactions reflected in public and other government accounts as required by section 39 (5) of the Financial Administration Decree, 1979, a head of department discovers transactions recorded in the public accounts unrecorded in his own departmental accounts, it is his duty to investigate the matter in consultation with Treasury Officer responsible for the accounts concerned.

(2) Vouchers pertaining to departmental accounts shall be held by the Treasury Officer responsible for processing the accounts of departmental headquarters.

Regulation 321—Action on Detection of Misallocation

If the transaction giving rise to this investigation proves to result from a misallocation, action shall be taken as follows:

(a) if the public accounts are correct, and departmental accounts incorrect, the head of department shall authorise an internal adjustment to correct his own records.

(b) if the departmental accounts are correct, and the public accounts incorrect, the head of department shall prepare and submit a draft Treasury Journal voucher in triplicate as required by regulation 319.

Regulation 322—Irregular Payments

(1) If the transaction under investigation in the public accounts appears to arise from irregular payment, namely, a payment apparently emanating from the department but unrecorded in its accounts, the Treasury Officer shall be so informed immediately and he shall take the documents concerned into special custody.

(2) Copies shall be given to the head of department who shall be responsible for initiating investigation in accordance with Part XIII of these regulations.

Regulation 323—Transaction in Other Government Accounts not in Public Accounts

If reconciliation reveals that transactions recorded in departmental accounts are not reflected in the public accounts, otherwise than in the case where they might normally be expected to have been recorded in the public accounts of the succeeding month, the head of department shall so inform the officer in charge of the Treasury Journal, giving details of the transaction including Treasury references.

Regulation 324—Audit Objections

If the Auditor-General raises a query on the correctness of any allocation made in both the public and other government accounts, and the original allocation is found incorrect, it shall be adjusted by the head of department both in his own accounts, and by submission of a draft Treasury Journal voucher in accordance with regulation 319.

Regulation 325—Misallocations Affecting Closed Accounts

(1) Misallocations affecting revenue and expenditure accounts only cannot be adjusted once the accounts have been closed in accordance with section 39 (6) of the Financial Administration Decree, 1979.

(2) If the correctness of a Consolidated Fund asset or liability is affected, the head of department will inform the officer in charge of the Treasury Journal of the details and request him to make the necessary journal entry.

Regulation 326—Note Against Entries Adjusted

Great care must be exercised in adjusting misallocations to avoid incorrect or double adjustments, and where, in any account, an incorrectly allocated transaction has been detected, a note of the journal entry reference shall be made against the original entry.

Regulation 327—Date of Entry

Adjustments shall be recorded in the accounts of the month in which the original transaction took place, for as long as that month's accounts have not been finally closed; and if they have been closed, the adjustment shall be made in the first succeeding month's account that is open.

Regulation 328—Non-Cash Settlement

When one government department receives goods or services from another on repayment, settlement shall be by journal entry and not by cash payment.

Regulation 329—Initiating Journal Entries

The head of the supplying department shall be responsible for initiating the journal entry, which shall be supported by acceptances of the charges by the debtor department, and shall quote the Finances Encumbrance and account number to be charged; the draft Treasury Journal Voucher will be submitted in accordance with regulation 319.

Regulation 330—Method of Securing Acceptances

The terms on which goods and services may be supplied to other government departments and the procedures for securing acceptances from debtor departments, shall be specified in the Department Accounting Instructions of the supplying department and notified to the departments using such services.

Regulation 331—Orders and Acceptances

Orders shall be placed and acceptances issued subject to the rules governing payments in Part V of these regulations; and more specifically:

(a) orders shall be treated as commitments subject to regulations 226, 299 to 304; and

(b) acceptances will be treated as payments and recorded in the payments journal (regulation 241) and passed for payment by the Treasury Officer (regulation 252).

Regulation 332—Failure to Accept

It is the duty of the head of a debtor department to accept charges promptly and supplying departments are required to withhold further supplies if acceptances are not received in due time. They should inform the Controller and Accountant-General of any department delinquent in this respect.

Regulation 333—Retirement of Imprests

(1)  In accordance with Part IX of these regulations, all imprests shall be retired at the close of a financial year.

(2) Any imprests not so retired, shall be adjusted to a personal advance account in the name of the imprest holder.

(3) The Treasury Journal entry shall be initiated by the Treasury Officer responsible for the issue and control of the imprest.

Regulation 334—Journal Clearance

If vouchers are presented after the cash accounts have been closed, but before the public accounts have been closed, the Treasury Officer concerned may authorise adjustment of the advance account.

Regulation 335—Procedure

(1) The imprest holder shall prepare an unnumbered draft Treasury Journal voucher, giving details of the vouchers to be cleared, the appropriate classification and the reason for failure to clear them before the end of the financial year.

(2) The receipted vouchers shall be endorsed "To be cleared by Journal Entry" and attached to the original journal voucher.

(3) These documents shall be presented to the Treasury Officer for passing after the ordinary pre-audit examination, and for transmission to the officer in charge of the Treasury Journal.

Regulation 336—No Adjustment After Closure of the Accounts

No adjustment shall be allowed after the public accounts have been closed. In these circumstances the full amount of the advance must be recovered from the imprest holder in cash.

Regulation 337—Authorisation of Transfer

Where the rules relating to the operation of any deposit account provided for the payment to Government of all or part of the deposit, the transaction shall be effected by a Treasury Journal entry initiated by the deposit holder in accordance with regulation 319.

Regulation 338—Detail on Voucher

The journal voucher shall quote:

(a)  the General Counterfoil Receipt number originally issued to the depositor;

(b) the Treasury Counterfoil Receipt number on which the deposit was paid into the Consolidated Fund;

(c)  payment voucher number on which any refund was made to the depositor.

Regulation 339—Time Expired Deposits

Any transfer of time-expired deposits to revenue, in accordance with Part X of these regulations, shall quote the Controller and Accountant-General's authority for the transfer and shall be supported by full accounting detail of the deposits thus transferred.

Regulation 340—Circumstances in which Journal Entries Necessary

The necessity for journal entries in respect of losses arises in  two circumstances:

(a) when the fact of loss has been established in accordance with procedures laid down in Part XIII of these regulations in order to correct the accounts affected by the loss;

(b) when the loss investigation has been completed, the amount involved deemed irrecoverable and deletion from the accounts has been approved by the appropriate authority.

Regulation 341—Responsibility for Initiating Entries

(1) Heads of departments shall be responsible for initiating entries either in the Treasury or departmental journals as the case may be.

(2) Vouchers in respect of established losses shall quote the loss report reference and vouchers relating to deletions shall be supported by a copy of the authority to write-off.

PART VII—CUSTODY OF PUBLIC AND TRUST MONEYS

Regulation 342—Responsibility of the Controller and Accountant-General

The Controller and Accountant-General, as Chief Accounting Officer of Government, is responsible for the custody of public and trust moneys, and any public officer performing such duties shall be deemed to be acting under the delegated authority of the Controller and Accountant-General.

Regulation 343—Custodial Duties

Custodial duties require both the protection of public and trust monies against unlawful diversion from their proper purposes and against accidental look, and the location of such moneys so as to facilitate the efficient and economical discharge of public financial business.

Regulation 344—Custodial Duties of Head of Departments

Heads of departments are required to undertake custodial duties:

(a) from the time when moneys are paid to a collector to the time when collections are lodged in the Consolidated Fund in accordance with regulation 148;

(b) from the time a cheque has been issued by a Treasury Officer under regulation 262 until the time a fully receipted duplicate payment voucher has been returned to the Treasury Officer;

(c) from the time an imprest has been issued to a departmental officer until the time it has been duly retired in accordance with Part IX of these regulations.

Regulation 345—Control of Banking Arrangements

The Controller and Accountant-General is responsible for opening and operating all government bank accounts, and no bank account may be opened for any public purpose except under his authority, and he may direct any public officer to use a bank account according to his instructions.

Regulation 346—Questions Arising

Questions arising from interpretation of the regulations in this chapter, or from the detailed procedures required to implement them, shall be determined by the Controller and Accountant-General.

Regulation 347—Duty to Restrict Cash Balances

It is the duty of heads of departments to ensure that cash holding are kept to the absolute minimum consistent with the efficient discharge of public financial business, by: 

(a) promptly lodging collections in a government bank account;

(b) promptly disbursing cash to the proper payees;

(c) using bank accounts for holding imprest moneys and making payment by cheques wherever possible.

Regulation 348—Authorised Cash Balances

(1) Departmental Accounting Instructions shall specify officers, designated by posts, who may hold cash and their authorised cash balances; these are the maximum amounts that may be held by them during periods when their offices are closed for business

(2) For the purpose of these regulations, an uncrossed cheque shall be deemed to be cash.

Regulation 349—Determination of Authorised Cash Balances

The authorised cash balance for any office shall be determined according to:

(a) the needs of public business;

(b) the availability of banking facilities in relation to the working hours of the office;

(c) the availability of safe accommodation and seniority of key- holders;

(d) the general security of the building in which the safe is located.

Regulation 350—Excess Cash

(1) Any officer finding, outside banking hours, that his overnight balances are likely to exceed the authorised cash balance must arrange to transfer the excess to a reserve cash safe with a higher authorised cash balance or to a vault or strong room.

(2) Departmental Accounting Instructions shall specify the location of such accommodation and arrangements to be made for reception of cash.

Regulation 351—Failure to Secure Excess Cash

Failure to lodge excess cash in secure overnight custody shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 352—Private Use of Balances Prohibited

(1) Official cash balances shall not be used for any private purpose whatsoever, including the encashment of cheques.

(2) The application of official cash balances for any purpose other than those provided for in these regulations shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 353—Avoidance of Cash Transaction

Heads of departments shall endeavour to arrange, as far as it is consistent with the convenience of the public and the control of transactions, that collections or payments are made by cheque, bank transfer or direct payment to bank accounts.

Regulation 354—Prompt Payment of Wages

Wage payments shall be so arranged that payment is completed on the day the Treasury Office cheque is encashed.

Regulation 355—Cash to be Left Secured

(1) In no circumstances shall cash be left unattended on desks or in drawers, filing cabinets, or in cash and specie boxes not securely fixed to the main structure of the building.

(2) Leaving any cash thus unattended shall be deemed to be a breach of discipline as defined in regulation 24.

(3) Should any loss arise from such a breach of discipline the amount lost shall be recovered in full from the officer responsible in accordance with the Financial Administration Decree, 1979 section 75 (5).

Regulation 356—Protection of Cashiers

(1) A Cashiers shall be protected by secured accommodation which prevents access by the public or other office staff.

(2) The cashier's office shall be lockable during temporary absence of the cashier’s from his desk or counter.

Regulation 357—Equipment of Cashiers

(1) A cashier shall be provided with the paper equipment for handling cash, including a till or drawer for sorting notes and coin according to denomination, coin bags and bands for bundling notes.

(2) If the cash on hand at any time is likely to exceed ¢250 he shall be provided with a safe of category C or D (see regulation 370) as may be appropriate.

Regulation 358—Security of Major Cash Collections

Heads of departments responsible for major collections or disbursements of cash shall consult the officer in charge of Treasury Security in Accra or Regional Treasury Officers elsewhere, in devising security arrangements.

Regulation 359—Cash Office Security Instructions

(1) Detailed instructions relating to the security of such major cash offices shall not be recorded in Departmental Accounting Instructions.

(2) Cash Office Security Instructions shall be prepared in triplicate as a secret document which shall be kept in a safe of not lower than category B when not in actual use.

(3) Copies shall be held by the officer-in-charge of the cash office, the head of department concerned and the officer-in-charge Treasury Security.

(4) Handing-over notes prepared in accordance with regulation 117 shall confirm the handing over of this document and the reading of its content by the officer taking over.

Regulation 360—Access of the Auditor-General

The Auditor-General or his representative shall have access to any copy of Cash Office Security Instructions in the presence of the officer responsible for its custody, but no note of its content shall be taken or otherwise communicated to any unauthorised person.

Regulation 361—Other Access to Instructions

(1) Cash Office Security Instructions may be shown to the deputies of the officers specified in regulation 359, but to no other persons.

(2) The officer-in-charge shall communicate instructions to his staff only insofar as each officer needs to know them of the proper conduct of his duties.

Regulation 362—Cash Count

(1) A cashier, or any other officer in charge of cash shall verify balances against his cash accounts at frequent intervals, and at the close of business each day.

(2) Any deficiency shall be promptly reported and investigated in accordance with Part XIII of these regulations.

(3) Any surplus must be brought to account as revenue and credited to "Miscellaneous Revenue Unspecified Receipts."

(4) Should it be subsequently discovered that the surplus arose from an accounting error, the allocation of the amount may be corrected by journal entry.

Regulation 363—Restricted Access for Counting

Cash shall not be counted in an office to which the public or other members of the staff have unrestricted access.

Regulation 364—Wage Payments

(1) Wage payments shall not be counted at an unprotected pay table in the presence of payees.

(2) The correct amount due to each payee must either be counted into bags or envelopes before pay out, or the payments must be made from a cashier's office protected as specified in regulation 356.

Regulation 365—Avoiding Loss of Working Time

Wage payments shall be made in such manner as to minimise loss of working time.

Regulation 366—Movement of Cash

(1) The movement of cash between the cashier's office and the bank or paypoint shall be securely protected and heads of departments are required to ensure that adequate arrangements are made to protect both staff and the cash.

(2) Such measures shall include—

(a)  the provision of escorts;

(b)  the provision of security bags locked to the wrist of the carrier;

(c)  the provision of suitable transport;

(d)  variation of movement times and routes.

Regulation 367—Postal Remittances

(1) Every office at which money or other articles of value are received regularly through the post, shall be provided with a padlocked post office mail bag in which all letters from the Post Office shall be collected.

(2) The key of the padlock shall be kept by the officer specified in regulation 173 and the bag must be opened in his presence.

Regulation 368—Application of Regulations

(1) Those regulations relating to safes shall apply only to those safes used wholly or in part from the custody of cash or financial documents.

(2) Safes intended solely for other security purposes shall be regulated by the appropriate security regulations; they shall not be used for purposes described in this Part.

Regulation 369—Supply and Installation of Safes.

Subject to examination of proposals under regulation 28 provision for the supply, and installation of safes shall be made in departmental estimates.

Regulation 370—Categories of Safe.

(1) Four categories of safes for financial purposes shall be recognised in diminishing order of security as follows:

Category A—Vault or Strong Room, having two or more locks.

Category B—Reserve Cash Safe, of large size with two locks and capacity for holding documents and other records.

Category C—Standard Safe, with one lock and specially constructed for over-night custody of valuables.

Category D—Limited Security Safe, having one lock and intended to provide secure custody during working hours only, but being unsuitable by reason of location or construction for over-night deposit of moneys.

(2) The classification of safes shall be determined by the Controller and Accountant- General.

Regulation 371—Small Safes.

(1) Safes of categories C and D shall be secured by being built into the wall or otherwise firmly attached to the main structure of the building.

(2) A safe of category C shall, if not so secured, be deemed to fall into category D. No cash shall be kept in category D safes outside working hours.

Regulation 372—Key Holders.

(1) Safes shall be operated with key or combination locks and the holder of a key or combination shall be fully responsible for the contents of a safe; keys and combination shall therefore be handled under the most stringent security conditions.

(2) Where two locks are provided, each key or combination shall be held by different officers jointly responsible for the contents of the safe.

Regulation 373—Procedure on Installation.

When safes are installed, the agency responsible for installation shall formally hand over the keys or combination as follows:

(a) in the case of keys,

(i)  the operating keys shall be handed to the officer nominated by the head of department as key holder and a receipt obtained;

(ii) duplicate keys will be handed over in sealed envelope, and passed by the keyholder to the appropriate Treasury Officer for safe custody. The keys for each lock shall be in a separate envelope.

(b) in the case of combination, the combination holder will be informed verbally of the combination, against a formal acknowledgement that he has received and tested it; and a note of the combination number shall be placed in an envelope and sealed, and then passed to the appropriate Treasury Officer for safe custody.

Regulation 374—Deposit of Keys and Combination.

(1) Envelopes containing spare keys or a note of combination numbers shall be marked with the location of the safe, a note of the contents of the envelope, and the name and designation of the depositing officer.

(2) Signatures shall be made over the joints of envelopes, which shall then be sealed with cellotape.

(3) The sealed envelopes shall be handed by the keyholder personally to the Treasury Officer assigned to the service of the safeholding office.

(4) Keys will be kept in a safe of category A or B, and a deposit receipt given to the safe holder; and this receipt shall be carefully retained by the depositing officer and formally handed over to his successor in accordance with regulation 177[sic]; the receipt should not be kept in the safe.

Regulation 375—Combination Holder.

(1) A safe combination shall be memorised by the responsible officer, and shall not be recorded in writing in any form recognisable as a safe combination.

(2) The combination will be passed on verbally to an officer taking over, and the fact that this has been done shall be recorded in handing over notes.

Regulation 376—Key Holder.

(1) Officers holding safe keys are personally responsible for their custody and shall retain personal possession of them at all times until the keys are formally handed over in accordance with regulation 117.

(2) The officer taking over must verify the whereabouts of duplicate keys; and if these are non-existent or untraceable, the officer taking over must initiate a loss report in accordance with regulation 378.

Regulation 377—Temporary Absence of Key Holder.

(1) If a key or combination holder is to be temporarily absent from duty, and it is necessary to maintain the safe in operation during the period of his absence, the key or combination holder may formally hand over to a deputy other than the second key or combination holder to the safe.

(2) In the case of safes of categories C and D, with a single lock, the contents of the safe shall also be checked by both officers and formally headed over; and if one officer is unable to be present, the procedure laid down in regulation 120 shall be applied.

Regulation 378—Loss of Keys.

(1) The loss of a key of any government safe, or the compromise of any combination, shall be reported immediately by the responsible officer to his head of department, to the local representative of the Auditor-General and to the Treasury Officer holding the duplicate keys,

(2) The safe shall be sealed, the time of sealing carefully noted, and a guard placed over it.

(3) In the case of safes in categories A and B, the other key holders shall be informed.

Regulation 379—Use of Duplicate Keys.

(1) The Treasury Officer holding duplicate keys or note of the combination shall bring the sealed envelopes to the office concerned, and be present when the safe is opened, the contents checked and removed to another place of custody.

(2) The safe shall not thereafter be used until the lock has been altered and new keys or combinations provided.

Regulation 380—Loss Procedure.

(1) The loss of safe keys shall be deemed to be a loss subject to the provisions of Part XIII of these regulations.

(2) The amount of loss shall comprise—

(a) the cost of altering locks and providing new keys;

(b) the value of any missing items from the safe.

Regulation 381—Death or Incapacity of Combination Holder.

(1) If the combination holder of any safe dies, or is otherwise incapacitated from handing over in accordance with regulation 375, the Treasury Officer shall be asked to attend the take over of the safe in accordance with regulation 120 and hand the sealed envelope containing the combination to the officer taking over.

(2) When the combination has been tested and the contents of the safe verified, the combination shall be resealed and the envelope returned to the Treasury Officer.

Regulation 382—Change of Combination Lock.

(1) A combination holder may, in his own discretion, arrange for the alteration of the combination lock at any time after take over and the cost of doing so shall be borne by public funds.

(2) A note of the new combination shall be sealed and handed to the Treasury Officer, the old combination being withdrawn and destroyed in the presence of both officers.

Regulation 383—Suspected Interference.

If any key or combination holder has any reason to believe that the keys or locks of any safe have been interfered with, he shall remove the contents to another safe, make a report as required by regulation 378 and arrange for the locks to be altered and new keys supplied.

Regulation 384—Change of Keys.

(1) Where any key locks have been changed, the new duplicates shall be deposited with Treasury Officer as required by regulation 374.

(2) The obsolete keys shall be withdrawn by the keyholder and destroyed.

Regulation 385—Departmental Register of Safes.

A head of department shall keep a register of all safes held by his officers and record a full description of each safe, its location and the Treasury Officer responsible for holding duplicate keys or record of combination numbers.

Regulation 386—All Keyholders to be Present.

Safes in categories A and B shall not be opened for use except when all keyholders including combination holders are present and they shall be jointly responsible for the contents.

Regulation 387—Safe Register.

A safe register, suitable analysed by type of transaction, shall be kept for each safe in categories A and B, showing all cash or other items deposited therein; and entries for all items deposited or withdrawn shall be initialled by all keyholders.

Regulation 388—Overnigh Deposits.

Cash may be accepted for overnight security in safes of categories A and B, if the amounts fall within their authorised cash balance, and a special section of the safe register shall be used for such deposited. The cash may be deposited:

(a) loose, when it shall be counted by keyholders in the presence of the depositor, and the entry in the safe register signed by keyholder and depositor;

(b) in sealed bags, or specie boxes, when keyholders shall satisfy themselves that seals are correct and intact, and the register shall be signed accordingly by all parties.

Regulation 389—Officers Likely to Require Deposit Facilities.

(1) Keyholders of safes in categories A and B shall keep a record of all officers likely to require facilities for safe deposit, and inform them of the times when the safe will be open to receive or return deposits.

(2) Keyholders shall always be present at the sated times, which shall include a period of at least 30 minutes before the opening of public business and after its close.

(3) Officers requiring deposit facilities outside the normal period of opening shall give prior notice to the keyholders.

Regulation 390—Use of Treasury Safe.

Departments in stations without their own safe accommodation of categories A and B may, by prior arrangement, utilise the Treasury Office safe for overnight deposits.

Regulation 391—Deposit of Other Valuable Articles.

(1) A receipt shall be given for other valuable articles deposited in a safe categories A and B.

(2) Keyholders may, however, require that such articles be wrapped and sealed in their presence, and their responsibility for safe custody shall be confined to that of the sealed package.

(3) This procedure shall be followed in respect of any article such as diamonds, of which keyholders cannot themselves judge the true value.

Regulation 392—Withdrawal of Items Deposited.

(1) Cash or other articles deposited in a safe of category A or B shall be returned only upon formal application of the depositing officer, and the return for cancellation of any receipt issued to him.

(2) Loose cash shall be counted in the presence of keyholders, and the seals of any package examined to see that they are intact; if correct, the depositor shall sign either the register or the back of the deposit receipt in acknowledgment of proper delivery.

Regulation 393—Verification of Contents—Categories A and B Safes.

At least once a month the senior keyholder shall arrange for the check of the contents of safes of categories A and B; and the safe register shall be initialled by all keyholders against the items verified.

Regulation 394—Verification of Contents—Categories C and D Safes.

The keyholder of a safe in category C or D shall similarly check the contents of his safe from time to time, and not less frequently than once a month.

Regulation 395—Other Occasions when Verification Necessary.

The contents of all safes shall be checked whenever:

(a) a key or combination is handed over to another holder;

(b) a check is required by the Auditor-General or his representative.

Regulation 396—Custody of Private Money or Effects Prohibited.

(1) The use of official safes for the custody of private money or effects is prohibited.

(2) Private money found in an official safe shall be credited to revenue.

Regulation 397—Purposes of Departmental Bank Accounts.

Bank accounts may be kept by departmental officers other than Treasury Officer for the following purposes:

(a) the initial deposits of collections or moneys received direct into bank from members of the public and called collection bank accounts;

(b) the deposit of sums granted as imprest for disbursement by cheque and called imprest bank accounts.

Regulation 398—Collection Bank Accounts.

No disbursements shall be made from collection bank accounts which shall be used solely for receiving cash; the balances shall be transferred at regular intervals to the appropriate Treasury Office bank account.

Regulation 399—Designation of Departmental Bank Accounts.

Accounts established with the approval of the Controller and Accountant-General under regulation 345 shall be designated according to the post of the officer authorised to keep it and the type of account such as "collection" or "imprest" concerned.

Regulation 400—Opening of an Account.

Accounts shall be initially opened by the Controller and Accountant-General, who shall inform the bank of the conditions for operation, which shall include:

(a) specification of the frequency and destination of transfers from collection bank accounts;

(b) prohibition of payments from collection bank accounts;

(c) specimen signatures of officers authorised to sign cheques from an imprest bank account;

(d) prohibition of overdraft on an imprest bank account.

Regulation 401—Signing of Cheques.

Where an imprest is granted for an amount exceeding ¢500, cheques shall be signed jointly by the officer authorised to operate the account and by a countersigning officer.

Regulation 402—Duty of Cheque Signatories.

It is the duty of officers signing cheques to ensure:

(a) that a cheque is drawn up in accordance with a properly authorised and authenticated order for disbursement as required by Part V of these regulations;

(b) that the cheque is properly drawn in the name of the payee and in accordance with regulations 412, 414 and 415.

Regulation 403—Alternate Signatory.

(1) If required, an alternative signing officer may be appointed to provide the second signature on a cheque. 

(2) The signature of the officer authorised to operate the account shall always be required.

Regulation 404—Handing Over Imprest Bank Accounts.

(1) When an imprest bank account has been opened, and specimen signatures initially provided under cover of the Controller and Accountant-General's instructions to the bank, subsequent transfers of authority to operate account shall follow the handing over procedures laid down in regulations 116 to 124.

(2) Specimen signatures of the officers taking over shall be supplied by the officer handing over and duly recorded in the handing over notes.

(3) In the event of failure to hand over, the appropriate Treasury Officer shall be informed and he shall transmit the new specimen signatures to the bank accordingly.

Regulation 405—Cash Books.

Departmental officer authorised to operate bank accounts shall promptly record all transactions in a cash book, showing all payments, into, and disbursements or transfers from the bank account.

Regulation 406—Bank Reconciliation.

(1) Any officer authorised to operate a bank account shall arrange for a bank statement of transactions to be supplied at regular intervals not exceeding one month.

(2) He shall reconcile the transactions shown in his cash book with those shown in the bank statement, and record the reconciliation statement in his cash book.

(3) He shall immediately investigate and deal with any discrepancy revealed in the bank reconciliation statement.

(4) Bank statements shall form part of his accounts and must be carefully preserved.

Regulation 407—Internal Audit.

Heads of departments shall, from time to time, arrange for independent verification of the cash account and reconciliation statements.

Regulation 408—Identification of Payments into Bank.

Officers authorised to operate bank accounts shall ensure that payments into the account, by either their subordinates or by members of the public, are correctly identified by title of the account, the payer's name and account reference.

Regulation 409—Supply of Cheques.

Every order on a bank for a supply of official cheques must be signed by the office, authorised to operate an imprest bank account and, unless specially provided for in Departmental Accounting Instructions, not more than one spare cheque book shall be kept on hand.

Regulation 410—Security of Cheque Books.

(1) Officers operating bank accounts are personally responsible for the security of cheque books issued to them; all unissued cheques shall be kept overnight in a safe of not lower than category C, and books shall be kept under lock and key when not actually in use during business hours.

(2) A periodic reconciliation shall be made to ensure that the number of cheques taken from the book corresponds to the number of cheques officially used.

Regulation 411—Missing Cheques.

(1) The serial numbers of cheques received shall be recorded in a Value Book Register kept in accordance with Part VIII of these regulations; the serial numbers of cheques used shall be recorded in the cash book against the relevant payment.

(2) If any cheque is found to be missing, the bank shall be immediately informed of the serial number and instructed to stop payment.

(3) If the bank reports that payments have already been effected on any missing cheque, the officer responsible for the missing cheque shall initiate action on the loss in accordance with Part XIII of these regulations.

Regulation 412—Stamping of Cheques.

Immediately upon receipt of a cheque book, the officer responsible for operating the account shall cause the leaves to be rubber stamped under the signature space with the official designation of his account.

Regulation 413—Spoiled Cheques.

(1) If a cheque is spoiled, it must be cancelled and affixed to the counterfoil for retention in the cheque book.

(2) Counterfoils of used cheques shall be retained in secure custody until due authority is obtained for their destruction.

Regulation 414—Payments by Cheques.

All imprest payments, except for the payment of wages, in excess of ¢25 must be made by cheque.

Regulation 415—Drawing of Cheques.

Cheques shall be drawn payable "to order" and crossed unless the recipient specifically requests the issue of an uncrossed cheque.

Regulation 416—Right of Access.

The Controller and Accountant-General and the Auditor-General, and their representatives, have the right to ask for and to receive from a bank statements of any official bank account and any other information relating to transactions in it.

Regulation 417—Bank Charges.

By virtue of the Financial Administration Decree, 1979, section 80, no charges may be raised for the encashment of any cheque paid to or issued by the Government.

PART VIII—VALUE BOOKS

Regulation 418—Definition.

The term "value book" shall apply to any official form, book or disc used in public financial business and whose improper use might occasion loss of public or trust moneys or loss to members of the public.

Regulation 419—Value Books in Current Use.

Value books shall include the following:

(a) official receipt documents, whether in the form of books, tickets or discs;

(b) cheque books;

(c) local Purchase Order forms;

(d) requisitions and bill books where these form part of a standardised system as approved in  Departmental Accounting Instructions;

(e) travel warrants;

(f) any other form which the Controller and Accountant-General may declare to be a value book.

Regulation 420—Security Printing.

Value books shall be printed under such conditions of security as shall, in the opinion of the Controller and Accountant-General, preclude the printing and supply of unregistered forms.

Regulation 421—Numbering of Value Books.

All value books and forms shall be identified by pre-printed serial numbers, to be used as the basis of record and control.

Regulation 422—Responsibility of the Controller and Accountant-General.

The Controller and Accountant-General shall be responsible for ordering supplies of value books from the printers and for establishing stocks for the use of departments.

Regulation 423—Delegation by the Controller and Accountant-General.

(1) The Controller and Accountant-General may, subject to such conditions as he may determine, delegate responsibility for ordering supplies and establishing stocks to heads of departments.

(2) This delegation and the control system to be applied in accordance with this chapter shall be recorded in Departmental Accounting Instructions.

(3) The cost of printing in such cases shall be borne by the department to whom authority has been delegated.

Regulation 424—Printing and Supply of Cheques.

Regulations 422 and 423 shall not apply to the printing and supply of cheque books, which are the responsibility of the banks, and requisitions shall be placed in accordance with regulation 409.

Regulation 425—Records of Value Books.

Detailed accounting record shall be kept of all value books from the time of printing until such time as they have been used and their destruction has been duly approved under these regulations.

Regulation 426—Main Stocks.

Supplies of value books delivered in bulk by the printer shall be received into main stocks, which shall be kept in a safe of category A.

Regulation 427—Subsidiary Stocks.

The Controller and Accountant-General, or a head of department to whom his authority has been delegated under regulation 423, may establish subsidiary stocks for the more convenient supply to station stockholders which shall be kept in a safe of category A.

Regulation 428—Station Stocks.

Value books held for issue to departmental collectors or spending officers when required for use shall be held in station stocks, and kept in a safe of category B or C.

Regulation 429—Stock Registers.

(1) The serial numbers of all value books received shall be recorded in a stock register, numbers being aggregated according to the normal unit of issue.

(2) A separate account shall be kept for each type of value book and each denomination of ticket.

(3) Receipt entries shall be supported by the duplicate issue voucher from the supplier of the forms.

Regulation 430—Issue Vouchers.

The issue of value books from the printing, main or subsidiary stocks shall be supported by an issue voucher prepared in quadruplicate, as follows:

(a) the original and duplicate shall be sent to the requisitioning officer, who shall check and sign the original and return it to the supplier;

(b) the triplicate copy shall be sent to the Auditor-General or, in the case of issues from a subsidiary stock, to his local representative;

(c) the quadruplicate shall be retained as office copy, to which the receipted original shall be attached on its return from the receiving stockholder.

Regulation 431—Issues in Sequence.

The issue of value books from stock shall be made in consecutive order according to the serial numbers.

Regulation 432—Stock Levels.

Maximum re-order and minimum stock levels for each type of value book in main and subsidiary stocks shall be laid down in Departmental Accounting Instructions.

Regulation 433—Internal Audit.

Heads of Departments shall arrange for periodic and independent verification of stocks of value books held by officers of this department.

Regulation 434—Source of Station Stocks.

Station stockholders shall draw their supplies from the main or subsidiary stocks specified in their Departmental Accounting Instructions and from no other source.

Regulation 435—Annual Forecast of Requirements.

A station stockholder shall give an annual forecast of his requirements for each budget year to his supplying stockholder; and this forecast must be submitted by the first of January each year.

Regulation 436—Consolidations of Forecasts.

(1) Subsidiary stockholders shall ensure that all station stockholders drawing from their stocks have submitted forecasts, and shall forward a consolidated forecast to the appropriate main stockholder.

(2) These consolidated forecasts shall be the basis of financial provision in the estimates and for printing orders.

Regulation 437—Stock Control.

(1) All stockholders shall maintain records comparing monthly issues against the forecast requirements and against the previous years' issues.

(2) The supply stockholders shall be informed as soon as any substantial variation between forecast and actual issues becomes apparent.

Regulation 438—Station Stock Levels.

(1) Station stockholders are responsible for ensuring that sufficient stocks of value books are held available for use at any time.

(2) A failure to maintain an adequate stock level which results in disruption of public financial business shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 439—Maximum and Minimum Stocks.

Station stocks shall not exceed three months' normal usage nor fall below a minimum level of one month's normal usage.

Regulation 440—Requisitions.

Requisitions shall be signed by the station stockholder, and shall show stocks on hand at the time of requisition.

Regulation 441—Issues to Users.

(1) Issues from station stocks shall be signed for in the stock register, and shall be limited to the quantities actually required for immediate use.

(2) Officers using value books shall not themselves hold stocks, but shall draw from stock as each book is completed.

Regulation 442—Verification of Use.

(1) No new value books shall be issued until the station stock holder has satisfied himself that the previous issues have been fully used and accounted for.

(2) If however, the user is located at an office some distance from the stockholder, new books may be issued at convenient times before full completion of old books to avoid disruption of business.

Regulation 443—Internal Check.

No collector shall be appointed as station stockholder.

Regulation 444—Distribution Register.

Where it is necessary to control the operation of collectors in accordance with regulations 187 to 190, a distribution register shall be kept to record the receipt books and tickets held by each collector.

Regulation 445—Duration of Custody.

(1) Stockholders are responsible for the custody of value books until such time as receipt of the books has been duly acknowledged by another stockholder or user.

(2) Any loss in transit shall be immediately reported to the issuing stockholder who shall be responsible for dealing with the loss in accordance with these regulations.

Regulation 446—Registered Post.

Packages containing value books sent by post must be sealed by cellotape and registered.

Regulation 447—Check on Delivery.

(1) Value books sent by post shall be checked on delivery against the issue voucher.

(2) A report on items short delivered shall be made to the issuing stockholder by telephone or telegram, followed by a detailed report of the circumstances.

Regulation 448—Defective Books.

(1) Value books received, whether by post or direct delivery, shall be examined for defects in printing, numbering or pagination.

(2) Any books found defective shall be returned to the issuing stockholder, and thence to the main stockholder, who shall be responsible for notifying the printer of defective deliveries, and making claims for reimbursement in respect of faulty printing.

(3) The Auditor-General shall be informed of any such reports or claims.

Regulation 449—Books Found Defective in Use.

(1) Any value book found defective in actual use shall be returned immediately to the station stockholder and exchanged for a new book.

(2) A report shall be made to the local representative of the Auditor-General who shall verify transactions to date and cancel unused forms.

(3) The book shall then be returned to the main stockholder for claims as indicated in regulation 448.

Regulation 450—Personal Custody by Users.

Officers to whom value books are issued for use shall be personally responsible for their safe custody; when the value books are not in actual use, they shall be kept under lock and key during business hours, and in a safe of not lower than category C for overnight custody.

Regulation 451—Loss of Value Books.

(1) If any value book or form is lost, the officer immediately responsible for custody shall report the loss to his issuing stockholder, who shall be responsible for initiating a loss report in accordance with Part XIII of these regulations.

(2) Failure to report the loss of value books shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 452—Notification to the Public.

(1) Where the circumstances of the loss indicate the possibility of unlawful use of the forms the reporting stockholder shall immediately give sufficient warning to the public and to other officials.

(2) The means adopted for this notification may vary according to circumstances but may include Gazette publication, newspaper notices and the circularisation of officials likely to be concerned.

(3) Departmental Accounting Instructions shall indicate any specific notification required.

(4) The measures taken to notify the public shall be noted in the loss report.

Regulation 453—Value of the Loss.

The value of the loss reported under regulation 451 shall comprise:

(a)  the intrinsic value of the books or forms lost;

(b) the costs of notifying the public of the loss and of otherwise dealing with the case;

(c) the value of any loss or revenue or irregular payment occasioned by the loss of forms.

Regulation 454—Revenue Losses.

(1) Where the nature of a revenue collection is such that the amount due to government cannot be calculated with reference to the duplicate receipts, or to the number of tickets issued, the loss of receipt books or tickets without proof of their destruction shall be deemed to have occasioned a loss of revenue.

(2) The amount of the revenue lost shall be calculated as follows:

(a) where the revenue receipts or tickets are fixed fee, the face value of the receipts;

(b) otherwise, the average value of collections obtained in books held by the collector or sub-collector involved.

Regulation 455—Evaluation of Loss.

(1) In any loss reported under regulations 451 and 463, the Controller and Accountant- General shall draw up and sign a cost statement showing full amount of the loss as assessed by him.

(2) This statement shall be examined and certified by the Auditor-General, and the amount shall then be deemed to be the value of the loss for purposes of recovery of write-off.

Regulation 456—Loss Occasioned to the Public.

No claim against Government shall arise as of right for any loss occasioned to a member of the public by the loss of official value books or forms.

Regulation 457—Handing Over.

(1) Stocks of value books shall be verified against the stock register on each occasion of handover in accordance with regulation 117.

(2) A line shall be drawn under each stock account and initialled by both officers.

(3) The serial numbers of unused value forms handed over shall be recorded in the handing-over notes of collectors and spending officers.

Regulation 458—Copies of Value Books.

(1) If any member of the public loses a properly completed form issue to him, and applies for a duplicate, he may be given a certified true copy or a photocopy; a new printed form shall not be used except where this is provided for by law, when the appropriate fee shall be collected.

(2) Departmental Accounting Instructions may specify a fee to be collected for the provision of copies.

Regulation 459—Retention of Used Books.

Used value books shall be retained in safe custody until such time as their disposal under the appropriate regulation has been duly authorised.

PART IX—IMPRESTS

Regulation 460—Definition.

An imprest is a sum of cash advanced to a public officer to meet payments from the Consolidated Fund which, in the opinion of the Controller and Accountant-General, are inconvenient to disburse through the normal Treasury Office procedure laid down in Part V of these regulations.

Regulation 461—Authority to Grant Imprests.

(1) Authority to grant imprests is conveyed by an annual General Imprest Warrant issued to the Controller and Accountant-  General under authority of the Government.

(2) This authority lapses at the end of each financial year and all imprests granted under it shall therefore be repaid to the Consolidated Fund before the close of the financial year.

Regulation 462—Report of Imprest Balances.

The Controller and Accountant-General shall report balances in the hands of imprest holders in the Statement of Public Accounts published as required by section 38 of the Financial Administration Decree, 1979.

Regulation 463—Classes of Imprest.

Imprests are of two classes, namely:

(a) Standing imprests, held throughout the financial year and replenished as necessary by presentation of paid payment vouchers to the Treasury Officer;

(b) special imprests, issued for making a particular payment, or group of payments which must be retired in full by the date specified in the grant.

Regulation 464—Approval for Issue of Imprests.

The grant of imprests shall be approved as follows:

(a) the initial grant of a standing imprest, or the renewal of an imprest under regulation 490, shall be approved by the Controller and Accountant-General;

(b) the renewal of a standing imprest under regulation 489 may be approved by the Treasury Officer responsible for the initial issue and control of the imprest;

(c) the grant of a special imprest shall be approved by the Senior Principal Secretary.

Regulation 465—Responsibility of the Imprest Holder.

An imprest holder is responsible for:

(a) the custody of cash in accordance with Part VII of these regulations;

(b) the disbursement of moneys from the Consolidated Fund in accordance with Part V of these regulations.

Regulation 466—Initial Grant of Imprest.

(1) Applications for the initial grant of an imprest shall be made to the Controller and Accountant-General, or to the Senior Principal Secretary as specified in regulation 464, on Treasury Form 99 in quintuplicate.

(2) The reasons for requiring the imprest shall be stated, together with an estimate of the numbers and value of transactions for each month.

(3) Treasury Form 99, the Imprest Warrant, shall show:

(a) designation of the imprest holder;

(b) the Treasury Office from which the imprest is to be drawn and replenished;

(c) the purpose, that is, type of payments to be made from the imprest and the appropriate accounts classification;

(d) if a special imprest, the proposed date of retirement;

(e) whether the imprest is to be renewable, that is whether, after retirement, the issue of a new imprest of the same amount shall be required for the same purpose in the new financial period;

(f) the amount of the imprest.

Regulation 467—Separate Imprests for Each Expenditure Item.

Separate applications shall be made in respect of imprests required to meet payments from each expenditure item, and the item number shall be quoted on the Imprest Warrant.

Regulation 468—Payment of Imprest.

(1) The approved Imprest Warrant shall be forwarded to the Treasury Officer responsible for issue of the imprest, who shall number all copies of the warrant, record it in his imprest register and prepare a cheque for payment.

(2) The forms shall be dealt with as follows:

(a) the original shall be receipted by the imprest holder and used as an original payment voucher;

(b)  the duplicate shall be retained by the Treasury Officer in support of his records.

(c)  the triplicate shall be given with the cheque to the imprest holder.

(d)  the quadruplicate shall be sent to the Auditor-General or his local representative.

(e)  the quintuplicate shall be returned to the officer requesting issue of the imprest.

Regulation 469—Bank Accounts.

Imprests exceeding ¢200 in amount must be operated through a bank account. If a bank account is required, application should be made to the Controller and Accountant-General in accordance with regulations 399 and 400.

Regulation 470—Cash Books.

An imprest cash book shall be kept for the prompt recording of all transactions.

Regulation 471—Multiple Imprests.

(1) If more than one imprest is held by an imprest holder, he shall keep a single cash book and bank account for his imprest transactions as through all his imprests were a single imprest.

(2) The aggregate value of the imprests shall determine the application of regulation 469.

Regulation 472—Payments from Imprest.

(1) Payments may only be made from the imprest on the authority of a payment voucher prepared and signed in accordance with regulations 231 to 240.

(2) The imprest holder is responsible for ensuring that:

(a) funds are available under a Financial Encumbrance;

(b) vouchers are properly authenticated as required by the Treasury circular issued under regulation 254.

Regulation 473—Consolidated Vouchers.

In the case of numerous petty transactions of a similar nature, Departmental Accounting Instructions may provide for the use of consolidated vouchers.

Regulation 474—Paid Stamp.

When vouchers have been paid from imprest, all copies and supporting documents shall be stamped "paid from Imprest" and dated before the cheque or cash is handed to the payee.

Regulation 475—Postage Imprest.

(1) No vouchers shall be required for the issue of stamps for postal charges, but a record of stamps used shall be kept in the cash book.

(2) Vouchers for replenishment shall be prepared under a certificate of payment as provided for in regulation 284.

(3) The Treasury Officer may require presentation of the postage imprest cash book for examination. Postage imprests shall be kept separately and not aggregated as required by regulations 471.

Regulation 476—Sub-Imprests.

(1) An imprest holder may issue part of his imprest to a subordinate officer provided that it is used solely for the purpose for which the main imprest was issued.

(2) The imprest holder shall be responsible for the proper custody and accounting for the sub-imprest, and it shall be replenished only from the main imprest.

Regulation 477—Unauthorised Use of Imprests.

(1) Imprests shall be used only for the specific purposes for which they were issued.

(2) The application of imprest moneys for purposes other than those authorised on the Imprest Warrant shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 478—Receipts into Imprest.

(1) No moneys, other than cheques received from the Treasury Officer in replenishment of the imprest, may be paid into the imprest.

(2) Any other moneys received shall be paid into the Consolidated Fund as required by regulation 148.

(3) This regulation shall apply to incomplete payments and overpayments from imprests.

Regulation 479—Losses from Imprest.

(1) If any money is lost from an imprest, the imprest holder shall issue a loss report as required by Part XIII of these regulations, and prepare a voucher for the amount missing charging it to an advance account in his own name.

(2) Reference to the loss report shall be made on the payment voucher; and the Treasury Officer shall seek confirmation that the imprest holder has either been removed from, or confirmed in, his duties by his head of department before replenishing the imprest.

Regulation 480—Handing Over.

(1) The imprest cash book shall be checked and signed by both officers when handing over in accordance with regulation 117.

(2) The officer taking over shall verify that the full amount of the imprest is on hands, either in the form of cash paid vouchers, when he takes over.

(3) Any bank balance shall be reconciled with the cash book balance at the date of handing over.

Regulation 481—Presentation of Vouchers to Treasury.

Paid payment vouchers in triplicate shall be presented to the Treasury Officer from whom the imprest was drawn within three days of payment from imprest unless Departmental Accounting Instructions shall provide for a longer period of retention.

Regulation 482—Presentation of Cash Book.

(1) the Treasury Officer may require presentation of the imprest cash book when vouchers are submitted for replenishment of the imprest or at any other time.

(2) The cash book shall be checked immediately and returned to the imprest holder; it shall not be retained in the Treasury Officer.

Regulation 483—Examination of Imprest Payment.

(1) Vouchers shall be subjected to examination in accordance with regulation 229; and if in order and properly receipted, they shall be referred to the Treasury cashier for preparation of cheque and entry to the cash book.

(2) A treasury payment voucher number shall be inserted on all copies; these and all supporting documents shall be stamped "paid (date)".

(3) The cheque and duplicate of triplicate copies of the vouchers shall be given to the imprest holder.

Regulation 484—Replenishment.

The Treasury cheque shall be cashed or paid into an imprest bank account as the case may be, and the money thus received shall be held as part of the original imprest.

Regulation 485—Failure to Replenish.

(1) If an imprest holder fails to present vouchers for replenishment over a period of three months, the Treasury Officer shall call for and examine the imprest cash book.

(2) If payment vouchers have been left unpresented as required by regulation 481, or if there have been no transactions, the Treasury Officer shall order the retirement of the imprest.

Regulation 486—Retirement Due.

(1) Imprests shall be retired as follows:

(a) special imprests, on or before the date specified on the imprest warrant;

(b) all imprests, on or before a date specified by the Treasury officer prior to the closing of cash accounts at the end of the financial year.

(2) Failure to retire an imprest by the due date, unless occasioned by the death or inacapacity of the imprest holder, shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 487—Retirement Procedure.

(1) On retirement of the imprest, the imprest holder shall pay all cash and bank balances into the Treasury bank accounts, and present his cash book, all paid vouchers and the bank paying-in slip to the Treasury officer.

(2) After check of the vouchers, a Treasury Counterfoil Receipt shall be issued for the full amount of the imprest which is then deemed to be retired.

Regulation 488—Failure to Retire.

Treasury officers shall report details of all imprest holders failing to retire their imprests by due date to the Controller and Accountant- General, with a copy to the local representative of the Auditor- General; accounting action will be taken as laid down in regulations 333 to 336.

Regulation 489—Renewal of Imprest.

(1) If the imprest was designated as being renewable under regulation 466 (3) (e), and has been retired by due date, the imprest holder may apply for renewal of the imprest in the ensuing financial period.

(2) Applications shall be made to the Treasury Officer specified in regulation 464 on Treasury Form 99, and shall quote the Treasury Counterfoil Receipt number on which the previous imprest was retired.

Regulation 490—Renewal After Delayed Retirement.

In cases where there has been any failure to retire the imprest delayed by due date, applications for renewal shall be addressed by the head of department to the Controller and Accountant-General, together with an explanation of the failure, a statement of the disciplinary action taken under regulation 486 and a report of the action taken to clear the advance account opened in accordance with regulation 333.

Regulation 491—Variation of Renewed Imprests.

(1) Treasury Officers authorising renewal of imprests shall examine imprest transaction of the preceding year, and may reduce the amount of the imprest if it is in excess of requirements.

(2) Applications for larger imprests shall be treated as initial application under regulation 466.

Regulation 492—Variation of Imprests Procedures.

(1) Imprests shall normally be drawn, replenished and retired at the Treasury Office assigned for the conduct of an imprest bolder's business.

(2) If, however, the needs of departmental business make other arrangements desirable, special provision may be made in Departmental Accounting Instructions.

PART X—DEPOSITS AND OTHER TRUST MONEYS

Regulation 493—Trust Moneys

Trust moneys are moneys received into, or held in, the Consolidated Fund and administered by public officers on behalf of a member of the public or any private or public agency, in accordance with the terms of any enactment, agreement or trust deed which shall govern all receipts and disbursements.

Regulation 494—Trust Moneys are Broadly Subject to these Regulations

Except as may be expressly provided for in the enactment, agreement or trust deed, the receipt, custody and disbursement of trust moneys shall be subject to these regulations as though they were public moneys.

Regulation 495—Loss of Trust Moneys

Except as provided for in regulation 537, any loss of trust moneys shall be replaced from the Consolidated Fund, and no loss shall be occasioned to the member of the public or private or public agency to whom the moneys belong.

Regulation 496—Class of Trust Moneys

Trust moneys shall include the following main classes of public financial business:

(a) the receipt and disbursement of deposits;

(b) the management of special funds;

(c) the management of trust funds;

(d) the accumulation and application of sinking funds.

Regulation 497—Responsibility for Management of Trust Moneys

In cases where the enactment agreement or trust deed governing trust moneys does not specify the administering authority, other than generally as the Government of Ghana, the Senior Principal Secretary shall designate the head of department to be responsible.

Regulation 498—Deposit

A deposit is a sum of money required by any enactment or agreement to be paid into the Consolidated Funds as security for the doing of any act or thing, and to be held or disposed of in such manner as may be laid down in such enactment or agreement, or as may be required by these regulations.

Regulation 499—Authority for the Collection of Deposits

(1) If any head of department considers that the public financial business of his department requires the collection of deposits, he shall submit a proposed scheme to the Senior Principal Secretary for approval of the Government, with a copy to the Controller and Accountant-General.

(2) This scheme shall include the following information:

(a) purpose of the deposits;

(b) method of calculating deposits due;

(c)  length of time deposits are likely to be held;

(d)  proportion of deposits likely to be paid into the Consolidated Fund as revenue;

(e) method of determining conditions for repayment or transfer to revenue;

(f) sums likely to be received or disbursed in the course of a financial year, and the average balances to be held at any one time;

(g)  agencies to be used in collection and disposal of deposits.

Regulation 500—Reserve Liability

In conveying the approval of the Government for a deposit scheme, the Senior Principal Secretary shall direct the means whereby the scheme shall be enacted or otherwise made known to the public, and shall direct the Controller and Accountant-General as to the proportion of the deposit balance which should be held in the form of cash to meet the government's liability to repay it.

Regulation 501—Accounting Instructions

The rules relating to the operation of a deposit scheme shall be incorporated in the Departmental Accounting Instructions.

Regulation 502—Classification of Deposits

(1) A head of department preparing a scheme of deposits shall apply to the Controller and Accountant-General for directions as to classification in accordance with regulation 105.

(2) Deposits shall be classified in the public accounts according to their purposes and financial significance. Departmental Accounting Instructions may provide for the sub-classification of deposits within the broader classification approved for the public accounts.

Regulation 503—General Classes of Deposits

(1) Where the broader classification used for the public accounts shall relate to classes of deposit collected solely by or on behalf of one department, the title used may be related to the name of the department concerned.

(2) Where deposits of a similar nature and financial significance are collected by a number of departments, the Controller and Accountant-General shall establish a general class of deposits.

(3) Transactions relating to a general class of deposits shall be accounted for separately and shall not be aggregated in departmental deposit accounts.

Regulation 504—Opening a Deposit Account

(1) When a head of department requires a subordinate officer to receive, hold and dispose of deposits within any class of deposits, he shall apply to the Controller and Accountant-General or authority to open a deposit account.

(2) The application shall specify:

(a)  the authority for the class of deposits given under regulation 500;

(b) the official designation of the officer authorised to operate the deposit account, to be known as the deposit holder, together with the name and specimen signature of the first officer to occupy that post;

Consolidated Fund.

Regulation 505—Designation of the Deposit Account

(1) The authority for operation of the deposit account shall be given by the Controller and Accountant-General and shall specify the account number and title.

(2) The account number and title shall be quoted on all receipts, payment or journal vouchers relating to the deposit account.

(3) A copy of the Controller and Accountant-General's authority shall be forwarded to the Treasury Officer concerned and to the Auditor-General.

Regulation 506—Responsibility of the Deposit Holder

The deposit holder shall be responsible for the proper collection and disposal of deposits in accordance with these regulations, and for maintaining accounts of his transactions in accordance with regulation 1.

Regulation 507—Responsibility of the Head of Department

(1) A head of department is responsible for the general supervision of all deposit holders within his department, and shall arrange for periodic inspection of their accounts. 

(2) Where the head of department considers it to be necessary, Departmental Accounting Instructions may provide for the periodic reporting of deposit transactions to departmental headquarters.

Regulation 508—Deposits to be Paid into the Consolidated Fund

All deposits shall be collected and lodged without deduction into the Consolidated Fund in accordance with procedure laid down in Part IV of these regulations.

Regulation 509—Deposit Receipts

All deposit receipts shall, in addition to the detail required by regulation 166, record:

(a) sufficient detail to ensure the proper identification of the depositor at a future date; and this detail may include an identity card or social security number;

(b) the full title and account number of the deposit account concerned;

(c) a warning to the depositor, either by pre-printing or rubber stamp, that presentation of the original deposit receipt shall be necessary in claiming refunds.

Regulation 510—Unauthorised Deposits

(1) No deposits, other than deposits authorised under regulations 499 and 500, may be demanded or accepted by a deposit holder.

(2) The acceptance of an unauthorised deposit shall be deemed to be a breach of discipline as defined by regulation 24.

Regulation 511—Deposit Holder’s Account

Each deposit holder shall maintain accounts of all his transactions as follows:

(a) a deposit control account for each class of deposit held;

(b) deposit ledger accounts relating to individual transactions.

Regulation 512—Deposit Control Account

The deposit control account shall record all deposits received, lodgements into the Consolidated Fund and all repayments or adjustments.

Regulation 513—Reconciliation with Public Accounts

The Controller and Accountant-General shall forward periodic statements of transactions in the public accounts relating to the deposit holder's account, and the balance on this statement shall be reconciled with that of the control account.

Regulation 514—Ledger Accounts

Ledger accounts shall record transaction with individuals in a form suitable to the requirements of each class of deposit; and the form to be used shall be specified in Departmental Accounting Instructions.

Regulation 515—Reconciliation with Control Accounts

(1) Balances on ledger accounts shall be reconciled with the balance on the control account at the end of each posting sequence, and at the end of each month.

(2) The deposit holder is responsible for ensuring that this reconciliation is properly effected.

Regulation 516—Methods of Repayments

Deposits may be repaid in two ways:

(a) by transfer of all or part of the deposit to revenue in settlement for sums due to Government from the depositor;

(b) by repayment of all or part of the deposit to the depositor or to a third party as may be laid down in rules governing a particular class of deposit.

Regulation 517—Transfer to Revenue

(1) Transfer of deposits to revenue shall be effected by journal entry as laid down in regulations 337 to 339.

(2) The draft Treasury journal voucher shall be forwarded through the Treasury Office at which the deposit account is operated.

Regulation 518—Entitlement to Repayment

No repayment shall be made to a depositor until the deposit holder has satisfied himself that:

(a) the circumstances in which the deposit was required to provide security shall have ceased to have effect;

(b) all sums due to government have been duly collected or charged to the deposit by journal entry.

Regulation 519—Time-Expired Deposits

(1) Unless the rules relating to a class of deposit expressly provide otherwise, the deposit holder may not authorise repayment of a deposit that has been held for more than two years.

(2) The depositor shall be informed that a claim for the repayment of such a deposit should be made to the Controller and Accountant-General.

Regulation 520—Repayment.

(1) Repayment shall be effected by payment voucher authorised by the deposit holder and presented to the Treasury Officer as prescribed in Chapter V of these regulations.

(2) The voucher shall quote both the original receipt on which the deposit was collected and the Treasury Counterfoil Receipt on which it was paid into the Consolidated Fund.

Regulation 521—Presentation of Original Deposit Receipt.

(1) Where repayment in full is made to the depositor, the payee shall be identified by the surrender of the original deposit receipt  which will be endorsed as "Repaid" and attached to the payment voucher.

(2) In the case of part-payments, details of the payment voucher number and amount paid shall be endorsed on the deposit receipt, which shall then be returned to the depositor.

(3) Endorsement of the deposit receipt shall be noted on the payment voucher by the deposit holder.

Regulation 522—Other Identification of Payee.

Where the original deposit receipt has been lost, or the payment  is due to be made to a third party, the deposit holder is responsible for seeing to it that payment is made to the person entitled to receive; and the means used for identification shall be noted on the voucher.

Regulation 523—No Interest Payable.

No interest shall be payable on ordinary deposits.

Regulation 524—Closure of Deposit Account.

When deposits shall have been held for two years, or such other period as may be provided for in the approved scheme, without claim for repayment being made, the deposit holder shall seek the authority of the Controller and Accountant-General to close the deposit account by transfer to revenue in accordance with regulation 339.

Regulation 525—Subsequent Claims.

The closure of a deposit account shall not debar a depositor from claiming refund and such claims may be made to the Controller and Accountant-General as provided for in regulation 519.

Regulation 526—Limitation of Claim Period.

No claim for refund of deposit shall be accepted after the lapse of a period of six years from the time of original deposit.

Regulation 527—Annual Financial Statement.

A head of department shall report the deposit transactions of his department as required by regulation 115 (c) showing for each class and sub-class of deposit:

(a) opening and closing balances for the financial year;

(b) receipts and payments during the year as compared with.

(i) the transactions of the previous year;

(ii) the forecast made in accordance with regulation 49.

Regulation 528—Special Fund.

A Special Fund is a fund established under section 9 of the Financial Administration Decree, 1979 with moneys provided by public institutions or from public moneys for the discharge of public financial business that cannot be appropriately transacted through the annual budget of revenue and expenditure.

Regulation 529—Establishment of a Special Fund.

A Special Fund shall be established by an enactment or other legal instrument approved by the Government which shall specify the purposes of the fund, the administering authority, amounts receivable and payable, and any special rules necessary for the transaction of business.

Regulation 530—Delegation of Responsibility.

A head of department responsible for administering a Special Fund may delegate responsibility for receipt of disbursement of Special Fund moneys to a subordinate officer in accordance with rules laid down in Departmental Accounting Instructions; and copies of such authorisation shall be notified to the Treasury Officer concerned in the same way as is required for revenue and expenditure.

Regulation 531—Disbursements.

All disbursements shall be made by authorisation of a payment voucher prepared in accordance with regulation 235 and quoting the rules governing the operation of the fund and any rule pertaining to the particular transaction.

Regulation 532—Accounting.

A head of department responsible for the management of a Special Fund shall keep accounts of all transactions in accordance with procedures laid down in Departmental Accounting Instructions. These accounts shall be regularly reconciled with the balances shown in the public accounts.

Regulation 533—Annual Accounts.

(1) The head of department responsible for administering a Special Fund shall prepare an annual report and financial statements of its transactions, which shall be separately certified by the Auditor-General.

(2) Unless the rules relating to the Special Fund require separate publication, such annual reports and financial statements shall be included in the departmental annual report prepared in accordance with regulation 115.

Regulation 534—Trust Fund.

(1) A Trust Fund is a Special Fund derived from a donation or bequest from a private person or persons for a public objective and for which the Government of Ghana is nominated to act as trustee.

(2) The terms of the trust shall be laid down in a trust deed.

Regulation 535—Acceptance of A Trust.

The acceptance of a trust by the Government shall be sought through the Senior Principal Secretary who shall issue the formal acceptance and remit a copy of the trust deed to:

(a) the administering authority;

(b) the Controller and Accountant-General;

(c) the Auditor-General.

Regulation 536—Additional Rules.

Any necessary rules to give effect to the terms of the trust shall be laid down in the Departmental Accounting Instructions of the administering department.

Regulation 537—Trust Fund Investments.

(1) The principal sum created by a trust shall be invested in securities in accordance with section 22 of the Financial  Administration Decree, 1979.

(2) The interest derived from such securities, and any profit or loss on sales of securities, shall accrue to the Trust Fund.

Regulation 538—No Charge for Administration.

No charge shall be raised by the government for the administration of a Trust Fund nor shall any fee or payment be made to any public officer for work done on behalf of the Trust Fund.

Regulation 539—Annual Accounts.

(1) The head of department responsible for administering a Trust Fund shall prepare an annual report and financial statements of its transactions, which shall be separately certified by the Auditor-General.

(2) Unless the rules relating to the Trust Fund require separate publication, such annual reports and financial statements shall be included in the departmental annual report prepared in accordance with regulation 115.

Regulation 540—Report to Donors and their Successors.

A copy of the annual report and financial statements shall be sent to the donors of the trust, or to their heirs or successors.

Regulation 541—Sinking Fund.

A Sinking Fund is a Special Fund created for the redemption of a loan, by means of an annual contribution so calculated that when accumulated at compound interest over the life of the loan, the sum available shall be sufficient to redeem the loan.

Regulation 542—Authority for Creation of A Sinking Fund.

The creation of a Sinking Fund for any loan may be authorised by the Government in accordance with section 17 (3) of the Loans Act, 1970 (Act 335); and this authority shall be conveyed to the Bank of Ghana and the Controller and Accountant-General by letter which shall also specify the annual contribution and the rate of interest which is to be compounded.

Regulation 543—Administering Authority.

The Controller and Accountant-General shall be the administering authority for all Sinking  Funds thus established, and shall cause the approved contribution to be paid annually into the Fund.

Regulation 544—Fund to be Invested.

Annual contributions to the Sinking Fund shall be invested and all interest received in respect of such investments shall be credited to the Fund.

Regulation 545—Payments from a Sinking Fund.

(1) No payments shall be made from a Sinking Fund until such time as the Bank of Ghana shall notify the Controller and Accountant- General that a Fund is required for redemption of the relevant loan.

(2) The Controller and Accountant-General shall then arrange for the sale of investments and transfer of moneys in consultation with the Bank of Ghana.

Regulation 546—Closing Adjustments.

Any surplus or deficiency in the Fund after realisation of the       investments shall be adjusted by payment to or from the Consolidated Fund as the case may be.

PART XI—ADVANCES AND OTHER LOANS FROM THE CONSOLIDATED FUND

Regulation 547—Financial Assets of the Consolidated Fund.

Moneys paid from the Consolidated Fund for a public purpose that:

(a) requires the eventual repayment of the money into the Consolidated Fund; or

(b) results in the acquisition of any equity interest in any institution, shall not be charged to expenditure, but shall be advanced or lent from the Consolidated Fund and shall form a financial asset of that Fund.

Regulation 548—Need for Proper Authority.

(1) No moneys shall be advanced or lent from the Consolidated Fund except in accordance with an enactment.

(2) Advancing or lending moneys from the Consolidated Fund, or from moneys due to that Fund, otherwise than as approved by proper authority, shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 549—Categories of Public Financial Business.

The following categories of public financial business shall be governed by the regulations in this Part:

(a) advances     . .          . .          . .    moneys lent on condition of repayment within one year; 

(b) loans          . .          . .          . .      moneys lent on condition of repayment within periods exceeding one year;           

(c) equity investments . .          . .      moneys paid for stock or shares in any institution that confers ownership rights upon the Government of Ghana.      

Regulation 550—Excluded Categories.

The following categories of public financial business, and any accounting arrangement necessary to give effect to them, do not fall  within the definitions given in regulation 549:

(a) securities of Government purchased or sold under the authority of the Financial Administration Decree, 1979, section 22;

(b) moneys placed on current deposit account with any bank or other agency for the purpose of transacting public financial business. Such moneys shall be a financial asset as cash held within the Consolidated Fund;

(c) moneys placed on fixed deposit with a bank, with a period of notice for withdrawal of less than one year, but such deposits shall be deemed to be a security as defined in section 22 of the Financial Administration Decree, 1979.

Regulation 551—Budgetary Control of Advances and Loans.

Moneys released from the Consolidated Fund as advances, loans or equity investments, shall be subject to limits approved by the Government in the annual budget and applied as laid down in these regulations.

Regulation 552—Chief Authority.

Subject to the directions of the Government, the Senior Principal Secretary shall be the chief authority for the issue and management of all advances, loans and equity investments of the Consolidated Fund.

Regulation 553—Need for Prior Agreement.

(1) No advance or loan shall be payable until an agreement specifying conditions and terms of recovery had been concluded between the borrower and the government; and such agreements shall be in the form of:

(a) a formal agreement signed by both parties in the presence of witnesses; or

(b) a formal offer specifying conditions together with a    formal acceptance by the borrower.

(2) The method to be used in any particular case, if not   specified by the governing enactment, shall be determined by the Senior Principal Secretary.

Regulation 554—Responsibility for Payment.

No payment in respect of an advance, loan or equity investment shall be made by the Controller and Accountant-General unit:

(a) a copy of the appropriate agreement has been lodged with him; and

(b) he has assigned an account number for the transaction        in accordance with regulation 105.

Regulation 555—General and Specific Authority.

All advances from the Consolidated Fund shall require two  authorities to give effect to a payment, namely:

(a) a general authority providing for a class of advances;

(b) a specific authority for granting any particular advance within a class.

Regulation 556—Authority to Approve a Class of Advances.

(1) Any scheme for establishing a class of advances shall be    submitted to the Senior Principal Secretary for the approval of the  Government.

(2) A submission shall include the following information:

(a) an explanation to show the public purposes to be served by the scheme and its estimated costs;

(b) proposed rules for operation of the scheme, specifying         the terms and conditions upon which advances may be made, and the manner and period of recovery;

(c) any interest charge to be made for the advance;

(d) designation of the officer or officers authorised to grant advances;

(e) means of promulgating rules.

Regulation 557—Authority to Admininster Advances.

When the rules for a class of advances shall have been approved by the Government, the Senior Principal Secretary may authorise any head of department, upon application showing likely receipts and payments during any one financial year, to administer advances of that class.

Regulation 558—Authorised Maximum of Advances Allowed.

(1) In conveying authority to a head of department for administering a class of advances, the  Senior Principal Secretary shall specify the maximum amount that may be advanced under that class at any time.

(2) Copies of this authority shall be sent to the Controller and Accountant-General and the Auditor-General.

Regulation 559—Responsibility of the Administering Authority.

It is the responsibility of a head of department authorised to administer a class of advances to ensure that:

(a) the total advances outstanding at any given time do not  exceed the authorised maximum;

(b) all advances are made under proper authority to the person entitled to receive them;

(c) all conditions of the advance are duly observed;

(d) all advances are duly recovered in accordance with the regulations or agreements relating to them.

Regulation 560—Increase of Authorised Maximum.

(1) A head of department may apply for increase of the authorised maximum of any class of advance when forwarding his budget forecasts as required by regulation 49.

(2) In considering such applications, the Senior Principal Secretary shall ascertain from the Controller and Accountant-General and the Auditor-General whether the existing advances of the department concerned are being properly administered and recoveries being promptly and fully effected.

Regulation 561—Authority to Grant Advances.

Authority to administer advances does not convey authority to grant advances; unless the rules pertaining to a class of advances specify some other person, the authority for the grant of any specific advance shall be the Senior Principal Secretary.

Regulation 562—Delegations of Power to Grant Advances.

(1) The Senior Principal Secretary may delegate this powers to grant advances as follows:

(a) to a subordinate officer of his ministry not below the rank of Administrative Officer Class II;

(b) to any head of department or chief financial officer as defined in regulation 286.

(2) Such powers shall be exercised personally by the officer specified and may not be further delegated.

Regulation 563—Applications by the Administering Authority

Where no delegation of authority to grant advances has been made to a head of department, applications to the Senior Principal Secretary for the grant of an advance shall specify the total advance  balance of that class outstanding at the date of the application.

Regulation 564—Delegation of Administering Authority

(1) A head of department may delegate responsiblity for the administration of advances to the Chief Financial Officer.

(2) The latter may in turn sub-delegate responsibility to an officer of the Accounting Class not below the rank of Senior Accounts Officer.

Regulation 565—Accounting Classification

Where authority to administer any class of advance has been given to a head of department, the Controller and Accountant-General shall assign an account number for the operation of the advance account in the public accounts in accordance with regulation 105.

Regulation 566—Accounts at Departmental Headquarters

The head of department, as administering authority for any class of advances, shall keep accounts at his department headquarters to show all advances and recoveries made.

Regulation 567—Accounts to be Kept

Departmental advance accounts shall consist of:

(a) a separate control account for each class of advance administered;

(b) individual ledger accounts relating to each advance made;

(c) control records designed to ensure prompt, accurate accounting and compliance with conditions pertaining to the advances.

Regulation 568—Control Account

(1) The control account shall record the totals of all advances and recoveries made each month, and the balances resulting therefrom.

(2) Balances on the control account shall be regularly reconciled with:

(a) balances shown in the accounts of the Treasury Officer         responsible for the service of departmental headquarters;

(b) statements of accounts issued by the Controller and Accountant- General.

Regulation 569—Ledger Accounts

(1) A ledger accounts should be kept for each advance made, in a form to be laid down in Departmental Accounting Instructions.

(2) Each account shall be headed by the name of the borrower, and     contain a reference to the agreement prepared under regulation 553 and to its location.

Regulation 570—Numbering of Individual Accounts

(1) The names of borrowers shall be sufficiently identified and distinguished to preclude error in posting of accounts.

(2) In the case of advances to public officers the staff number as used for pay records will be shown; in the other cases, an account number will be assigned.

(3) In all cases, the appropriate number will be quoted on all receipts and payment vouchers relating to what advance.

Regulation 571—Reconciliation with the Control Account

(1) At the close of each posting sequence, and at the end of each month, balances in the individual ledger accounts shall be reconciled with the aggregate balance in the control account.

(2) The officer responsible for administration of advance accounts shall personally scrutinise advance accounts each month to ensure that:

(a) ledger accounts have been properly reconciled with the control accounts, and the control account with the balance in the public accounts;

(b) that all advances are being recovered in accordance with the agreements.

Regulation 572—Payment by Spending Officers

An advance payment may be made by any spending officer appointed under regulation 221 if he has received a formal Authority to pay an Advance issued by a person specified under regulations 561 to 562 and duly countersigned by the Treasury Officer responsible for the service of departmental headquarters.

Regulation 573—Authority to Pay an Advance

An Authority to pay an Advance shall be prepared in triplicate and shall be addressed to the administering authority.

The Authority to pay an Advance shall specify:

(a) the general authority governing the class of advances as required by regulation 555 (a);

(b) the amount of the advance and the person entitled to receive it;

(c) the advance account title and classification;

(d) reference to the specific agreement covering the advance to be completed before payment;

(e) the certificate as required under regulation 597 (2) if applicable.

Regulation 574—Counter Signature of the Treasury Officer.

(1) The administering authority shall forward the three copies of the signed Authority to pay and Advance to the Treasury Officer assigned to the service of the departmental headquarters.

(2) The Treasury Officer shall check that:

(a) the advance has been authorised under proper authority;

(b) the advance does not cause the authorised maximum balance to be exceeded.

(3) If the Treasury Officer is satisfied on these points, he shall note the issue of the authority in his records, countersigned and stamp it, and return the original and duplicate to the administering authority, retaining the triplicate for his own records.

Regulation 575—Opening Ledger Account.

On return of the Authority, the officer administering advances will open an advance account, making a note of the account number assigned to it on the authority, and forward the original copy to the spending officer concerned.

Regulation 576—Conclusion of Agreement

(1) On receipt of the original Authority, the spending officer        shall complete the required agreement with the borrower in accordance with regulation 553.

(2) Where the agreement is to be concluded in the form of an    offer and acceptance, the offering letter shall be issued in duplicate and   the recipient required to endorse his acceptance on the original which shall be returned to the spending officer.

Regulation 577—Presentation of Voucher

(1) The spending officer shall then prepare and forward a           payment voucher to the Treasury Officer assigned to his service in accordance with Part V of these regulations.

(2) The payment voucher shall quote:

(a) the general authority for the class of advance as         required by regulation 555 (a);

(b) the Authority to pay an Advance, the original of which            shall be attached in support of the original payment voucher as required by regulation 555 (b);

(c) reference to the agreement concluded between Government and borrower;

(d) the internal account classification as required by regulation 570.

(e) the original copy of the agreement shall be forwarded           with their voucher for inspection and return.

Regulation 578—Passing Advances for Payment

(1) When satisfied that the Authority to pay an Advance and agreement is in order, the Treasury Officer shall pass the voucher  for payment as laid down in regulation 257.

(2) The original agreement shall be stamped paid, the payment details noted and signed by the Treasury Officer, and the agreement returned to the Spending Officer.

Regulation 579—Custody of Agreements

The spending officer shall immediately forward a copy of the paid payment voucher with the original agreement by registered post or messenger to the head of department. Payment details shall then be noted in the advance account and the agreement filed for safe custody.

Regulation 580—Non-Completion of Advance Payment

If, for any reason, no agreement is concluded and no advance payment therefore made, the spending officer shall return the Authority to pay an Advance to his head of department for cancellation and closure of the advance account; and the Treasury Officer assigned to the service of departmental headquarters shall be informed that this has been done.

Regulation 581—Payment of Advance to Third Party

(1) Where the regulations covering a particular class of advance require payment to the supplier of goods or services to the borrower, the advance payment voucher shall be made payable accordingly,

(2) It is the duty of the spending officer to ensure that payment is properly supported by an invoice and that the goods or services specified have been duly delivered or rendered.

Regulation 582—Responsibility for Recovery

It is the duty of a head of department, or the officer to whom  these duties have been delegated in accordance with regulation 564, to ensure that advances issued are duly recorded in accordance with the appropriate agreement.

Regulation 583—Methods of Recovery

Advances may be recovered by two alternative methods, namely:

(a) by deduction from payments due from government to the borrower;

(b) by cash collection in accordance with Part IV of these regulations.

Regulation 584—Notification to Spending Officer

(1) The officer administering departmental advances shall be responsible for issuing instructions to the spending officer concerned for the recovery of advances by deductions.

(2) These instructions shall normally be issued with the authority to pay an advance.

Regulation 585—Deductions from Salary

Recoveries from official salaries shall commence from the salary of the next complete month after that in which the advance was made.

Regulation 586—Schedule of Deductions

(1) A spending officer shall record any deduction on the payment voucher, together with the correct account number of the advance account.

(2) The voucher shall be presented to the appropriate Treasury Officer together with a schedule of deductions in triplicate.

(3) A separate schedule shall be prepared for each class of advance account concerned.

Regulation 587—Preparation of Schedule

The schedule shall record:

(a) the designation of the spending officer;

(b) the advance account classification, month of account and serial number of schedule;

(c) the personal or account number and name of each borrower for whom a deduction is made, and the amount recovered;

(d) the total recoveries on the schedule;

(e) the signature of the spending officer.

Regulation 588—Numbering of Schedules

Schedules of deductions shall be numbered by the spending  officer as follows:

(a) as a numerical sequence for each month of account, a separate sequence being used for each class of advance;

(b) the last number used each month, for each class of advance account, shall be noted as  ‘last’.

Regulation 589—Endorsement of Schedules

(1) On passing the voucher for payment, the Treasury Officer     shall endorse the schedule with the payment voucher number, and the Treasury Counterfoil Receipt number on which the deductions have been brought into the Consolidated Fund account.

(2) The three copies of the schedule shall then be signed and    stamped by the Treasury Officer and returned to the spending officer.

Regulation 590—Advances Return

(1) At the end of each month of account, the spending officer     shall submit an advances returned in duplicate to his head of department.

(2) The return shall include:

(a) a list of all advance payments made during the month,          class by class, and quoting the Treasury payment voucher number, personal or account number and name of borrower, and the amount advanced;

(b) total deductions made for each class of advance during       the month, and the number of schedules of deduction issued;

 (c) copies of all schedules of deductions issued during the month.

Regulation 591—Posting of Departmental Advance Accounts

(1) Officers administering advances are responsible for ensuring  that advances returns are rendered promptly and accurately by spending officers.

.(2) One copy of the return shall be used for posting his accounts and the other copy shall be forwarded to the Treasury Officer assigned to the service of departmental headquarters.

Regulation 592—Recoveries By Cash Collection

(1) The Officer administering advances shall issue the necessary instructions to the supervising collector concerned where recoveries are to be effected by cash collections.

(2) The amounts due and collections made shall be accounted for in the manner prescribed in Part IV of these regulations.

Regulation 593—Returns by Supervising Collector

(1) The supervising collector shall submit a return of advance recoveries to his head of department in duplicate at the end of each month.

(2) This return shall contain the following information:

(a) designation of supervising collector and month of account;

(b) General Counterfoil Receipt numbers on which collections are made, the personal or account number and name of payer, and the amount collected;

(c) Treasury Counterfoil Receipt number on which collections are paid into the consolidated Fund.

(3) The return shall be dealt with as indicated in regulation 591.

Regulation 594—Delay In Rendering Schedules

(1) For the purposes of Treasury Office control over advances, the authorised maximum balance shall be that recorded in Treasury Office accounts.

(2) Failure to forward recovery schedules promptly to the Treasury Officer may therefore delay the issue of further advances on behalf of a department.

Regulation 595—Delay In Report Non-deduction

(1) The duty of spending officers to deduct advance recoveries from salary payments does not diminish the responsibility of a public officer, who has received an advance, to repay it according to the agreement and to report any failure to make deductions from salary when due.

(2) Failure to report the absence of deduction shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 596—Authority

The circumstances in which different classes of advance may be granted to a public officer shall be specified in regulations made under section 20 of the Civil Service Act, 1960 (C.A. 5).

Regulation 597—Conditions for Grant of an Advance

(1) No advance to a public officer shall be made under those regulations if:

(a) any advance in his name of the same class is not fully repaid;

(b) any advance in his name of any class is not being regularly recovered;

(c) any advance is outstanding against the officer on account of losses, uncleared cheques or unretired imprests;

(d) the normal instalment of recovery shall cause total advance deductions to exceed 40 per cent of net monthly salary after tax or other deductions.

(2) The authority to pay an advance issued under regulation 573 shall contain a certificate that the officer granting the advance has satisfied himself that none of these conditions apply to the person receiving the advance.

Regulation 598—Recovery on Leaving the Service

The outstanding balance of any advance to a public officer becomes a debt to government that is fully recoverable at the date of his leaving the service, and shall be aggregated with other debts due to governments as provided for in Part XIV of these regulations.

Regulation 599—Transferred Officers.

(1) The balance due from an officer who is transferred to another department shall be reported to the head of the new department as required by Part XIV of these regulations.

(2) The balance of any advance outstanding in his name shall be treated as an inter-departmental payment according to regulation 328.

Regulation 600—Journal Adjustment.

(1) The officer administering advances in the old department shall initiate the journal entry and secure the acceptance of the new head of department, to whom all relevant agreements and correspondence shall be forwarded.

(2) The journal entry shall be made in sufficient time to avoid any disruption of recoveries.

(3) A copy shall be sent to the Treasury Officer assigned to the service of the headquarters of the receiving department.

Regulation 601—Acceptance of Outstanding Advances.

The balance due from a transferred officer shall be accepted by the receiving department even if the acceptance shall cause the authorised maximum balance of any particular class to be temporarily exceeded.

Regulation 602—General Authority for the Class.

Advances-Losses shall be a general class of advances as defined in regulation 555 (a) for which this section provides general authority.

Regulation 603—Purpose of Advances.

That class of advances is provided for the purpose of—

(a) establishing accounting control and information relating to losses

(b) correcting balances of accounts affected by losses;

(c) recording the financial liability of officers responsible for losses.

Regulation 604—No Grant of Authority Required.

(1) The opening of an advance account in respect of a loss does not require granting authority; the head of department shall initiate the necessary journal entry in accordance with regulation 341.

(2) The circumstances in which such entries are to be made are laid down in Part XIII of these regulations.

Regulation 605—Opening of Ledger Accounts.

Advance accounts relating to losses shall be opened initially in the name of the officer responsible for the receipt or custody of the cash or stores lost, and the account heading shall quote his staff number.

Regulation 606—Determination of Liability.

(1) The opening of an advance account for any loss is required as a means of control and has no other immediate significance.

(2) In particular, the opening of an advance account in the name of the officer responsible for receipt or custody does not imply:

(a) any  condonation of his liability for the loss;

(b) any  established liability to pay back the loss by him.

(3) Those matters shall be determined as a result of investigations into the loss according to the procedures laid down in Part XIII of these regulations.

Regulation 607—Recovery of Loss Advances.

(1) If, on completion of the investigation, the officer in whose name the account has been opened, is found to be financially liable, recovery of the value of the loss from him shall be ordered by the appropriate authority.

(2) His account shall be noted accordingly and recovery effected as required. Otherwise his advance account shall be cleared by:

(a) clearance to an advance account of another officer found financially liable; or

(b) write-off by an authority specified in Part XIII of these regulations.

Regulation 608—Responsibility for Administration.

(1) The head of department shall be the administering authority for all loss advances, responsible for opening and clearing accounts relating to losses incurred by the staff of his department.

(2) The Controller and Accountant-General shall notify all heads of departments of the account numbers to be used.

Regulation 609—No Authorised Maximum.

(1) Losses shall be charged to advance accounts as the need may arise and shall not be restricted by an authorised maximum as required by regulation 558.

(2) A head of department shall report to the Senior Principal Secretary whenever his losses in any financial year exceed the forecast given under regulation 49 and explain the circumstances.

Regulation 610—General Authority for the Class.

Advances—Contractors shall be a general class of advances as defined in regulation 555 (a) for which this section provides general authority.

Regulation 611—Purpose of Advance.

That class of advances is provided for the purposes of facilitating the work of Ghanaian contractors by assisting in the finance of works carried out on behalf of Government,

Regulation 612—Advance Under Contract.

(1) No advance shall be made except in accordance with the terms of the contract signed between the Government and the contractor.

(2) The contract shall satisfy the requirements of regulation 553, and no separate advance agreement shall be required.

Regulation 613—Authority for Inclusion of Advance Provisions.

No provisions, relating to an advance shall be included in any contract without the prior approval of the Government, acting through the Senior Principal Secretary.

Regulation 614—Advance other than Cash.

No advance shall be made in the form of stores, equipment or services unless the contract agreement shall provide for the determination of prices of these stores, equipment or services to be charged to the contract.

Regulation 615—Recoveries to be Deducted.

Recoveries in respect of contract advances shall be made from the contract payments and the appropriate spending officer shall be instructed accordingly.

Regulation 616—Separate Account for Each Contract.

The administering authority for the advances shall open a separate account for each contract advance.

Regulation 617—Final Payments.

No final payment on a contract shall be made until the spending officer has confirmed that no balance of an advance is outstanding. He shall certify this on the voucher for final payment.

Regulation 618—General Authority for Classes.

Advances—Services on behalf of Other Agencies is a group of general classes of advances as defined in regulation 555 (a) for which this section provides general authority.

Regulation 619—Classification.

(1) A separate class of advances shall be used according to the category of institution concerned.

(2) The following classes are to be included within this general group:

External Agencies         International Institutions, Other Governments.

Internal Agencies          Public Boards and Corporations Educational Institutions, Local Authorities, Other  Internal Institutions.

Regulation 620—Purpose of Advances.

These classes of advances are provided to meet circumstances in which payments are made from the Consolidated Fund on behalf of  other institutions in accordance with an agreement that reimbursement shall be promptly made to the Consolidated Fund.

Regulation 621—Ledger Accounts.

(1) A head of department authorised to administer any of these classes of advances shall open a ledger account in the name of the institution for whom any payment is made, and all advances and recoveries shall be posted to that account.

Regulation 622—Budgetary Authority.

(1) In addition to authorising the administration of any class of advance, the authority of the Senior Principal Secretary shall be required for the undertaking of any service on behalf of another institution.

(2) That authority shall specify the terms and conditions upon which the service may be performed, including the collection of any charge for it; and that authority shall be quoted on all authorities to pay an advance and on all payment vouchers.

Regulation 623—Authority to Undertake Services.

A copy of the authority to undertake services shall be forwarded to the Controller and Accountant-General who shall assign  account numbers; and a copy shall also be sent to the Auditor General.

Regulation 624—Claims for Recovery.

The administrative authority shall promptly issue claims for  reimbursement in accordance with the terms of the governing agreement, supported by such detail of the original payment as may be required by the institution concerned and specified by the agreement.

Regulation 625—Offsetting Credits.

If an agreement provides for offsetting credits to be made to the advance account in respect of payments due from government to the institution concerned, the officer administering advances shall be responsible for initiating a journal entry in accordance with regulation 329; and the spending officer concerned shall accept the charge, and the institution concerned shall be given details of the credit made.

Regulation 626—Monthly Statements.

(1) The officer administering advances shall issue a monthly statement of account to the institution concerned, in addition to the individual claims.

(2) The head of department should report cases of delay in effecting recovery to the Senior Principal Secretary, who may direct suspension or discontinuance of the service.

Regulation 627—Annual Reports.

Head of departments shall include a statement of services performed on behalf of other agencies in their annual reports submitted in accordance with regulation 115.

Regulation 628—General or Specific Loans.

 Loans from the Consolidated Fund shall be either:

(a) general classes of loans, issued in accordance with an approved loan scheme, or

(b) specific loans to be approved by the Government as a matter of policy in particular cases.

Regulation 629—General Classes of Loans.

A general class of loans shall be approved, administered and accounted for according to the procedures for advances as laid down in regulations 555 to 595.

Regulation 630—Specific Loans.

(1) A specific loan shall require the approval of the Government sought through the Senior Principal Secretary.

(2) the approval shall be sought in two stages by:

(a) authority to negotiate a loan;

(b) ratification of the loan agreement.

Regulation 631—Authority to Negotiate a Loan.

(1) Proposals for the granting of a specific loan shall be submitted to the Government through the Senior Principal Secretary, together with recommendation relating to the terms and conditions to be negotiated.

(2) Authority to negotiate may be given together with any directions of the Government regarding terms and conditions to be included in the agreement.

Regulation 632—Ratification of a Loan.

(1) According to the term of reference given, the agreement shall be drawn up in  consultation with the Attorney-General.

(2) The agreement shall contain a clause that after signature by both parties its terms are subject to ratification by the Government.

(3) When this ratification is given, the Senior Principal Secretary, shall endorse the agreement accordingly and the loan shall then be payable.

Regulation 633—Designation of Administering Authority.

The Senior Principal Secretary shall forward a copy of the ratified agreement to the Controller and Accountant-General, with a copy to the Auditor-General, and specify the authority responsible for administering the loan.

Regulation 634—Responsibility of the Administering Authority.

It is the duty of the authority responsible for administering a  specific loan to:

(a) make payment of the loan;

(b) secure the due and timely collection of interest and observance of any other condition;

(c) secure the due and timely recovery of the loan, in accordance with the ratified agreement.

Regulation 635—Payment of Loan.

(1) Payment shall be made by voucher authorised by the administering authority, and quoting the agreement and ratifying authority as conveyed under regulation 633.

(2) The voucher shall be forwarded in the first instance to the Controller and Accountant-General who, when he is satisfied that the payment is in order, shall endorse the voucher for payment by the appropriate Treasury Officer.

Regulation 636—Loans Repayable by Annuity.

In the case of loans repayable by equal instalments including both principal and interest, the supervising collector shall bring the collection into the appropriate Consolidated Fund account, interest being credited to revenue and the principal to the loan account.

Regulation 637—Failure to Pay Interest or Repay Principal.

The administering authority shall report any failure on the part of the borrower to pay interest or to repay principal by due date to the  Senior Principal Secretary.

Regulation 638—Penalty.

Unless the terms of the agreement shall prescribe some other penalty, any interest unpaid shall be added to the principal sum loaned, and interest at the prescribed rate shall be charged thereon.

Regulation 639—Borrower’s Accounts.

A borrowing institution shall be required to submit annually three copies of its annual audited accounts to the administering authority, and one copy of these accounts shall be forwarded to the Controller and Accountant-General and to the Auditor General.

Regulation 640—Statement of Public Accounts.

(1) The Controller and Accountant-General shall, in his Annual Statement of the Public Accounts rendered in accordance with section 40 of the Financial Administration Decree, 1979, include detailed statements of loans from the Consolidated Fund as follows:

(a) in the case of general classes of loans, an aggregated statement of loans on each class according to the administering authority;

(b) in the case of specific loans, a detailed statement of each loan, quoting the original agreement and the administering authority, and the balance of principal outstanding at the close of each financial year.

(2) In his report, the Controller and Accountant-General shall draw attention to any failure to recover interest or principal.

Regulation 641—Proposals.

(1) Proposals for the establishment or purchase of stock or shares in any institution shall be submitted to the Senior Principal Secretary for the approval of Government, quoting the appropriate enactment.

(2) The proposals shall give such information as the Senior Principal Secretary may require and shall include copies of any prospectus, accounts or investigation of financial affairs of the institution concerned; and the proposal must indicate the proportion of the equity to be acquired.

Regulation 642—Approval of Investment.

If a proposal is approved, the Senior Principal Secretary shall inform the Controller and Accountant-General of the proposed purchase, designate the administering authority and forward a copy of any agreement made in connection with the acquisition; and a copy shall be sent to the Auditor-General.

Regulation 643—Responsibility of the Administering Authority.

It shall be the responsibility of the authority administering an equity investment:

(a) to subject to any direction of the Government, act on its behalf in the exercise of ownership rights;

(b) to protect the public interest in the operation of the institution concerned;

(c) to receive the accounts of the institution concerned and draw the attention of the Government to any matters arising;

(d)  to lodge and keep stock and share certificates in safe custody;

(e) to ensure the due collection of profits and their lodgement into the Consolidated Fund.

Regulation 644—Acquisition of Shares.

(1) The voucher for the purchase price, or the journal entry relating to acquisition by any other means, shall be forwarded to the Controller and Accountant-General, quoting the authority given under regulation 642.

(2) The administering authority shall also report arrangements to be made for receiving the relevant stock or share certificates.

(3) Where the Controller and Accountant-General is satisfied that the voucher is in order, he shall endorse it and pass it to the appropriate Treasury Officer for payment or entry.

Regulation 645—Certificate of Share-holding.

(1) As soon as the stock or share certificates shall have been  received, the administering authority shall forward a Certificate of  Holding to the Controller and Accountant-General and the Auditor-General.

(2) The holding shall be checked on the last working day of each subsequent financial year by the administering authority and a new Certificate of Holding should be forwarded to these officers.

Regulation 646—Holdings Subject to Verification.

Stock or share certificates shall be produced for examination by the Controller and Accountant-General or the Auditor-General as may be required by them.

Regulation 647—Budgetary Control.

The administering authority shall report to the Senior Principal Secretary:

(a) a forecast of dividends to be included in Consolidated Fund Revenue each year;

(b) any failure of the institution to present audited accounts;

(c) any delay in the distribution of profits;

(d) any shortfall in profits and the reasons for it;

(e) any unsatisfactory features of the institution's operations likely to endanger Government's investment;

(f) any directions or representations made to the institutions in the capacity of owner.

Regulation 648—Annual Accounts.

The administering authority shall ensure that copies of the annual audited accounts are forwarded to the Controller and Accountant- General and to the Auditor-General and the administering authority shall confirm to the Senior Principal Secretary that Government's interest is correctly reflected in the accounts of the institutions concerned and in the public accounts, and shall report any unsatisfactory features reflected in the accounts in question.

Regulation 649—Annual Reports.

The administering authority shall include a report on the operation  of equity interests in his charge in the annual report submitted in accordance with regulation 115.

Regulation 650—Statement of the Public Accounts.

(1) The Controller and Accountant-General shall include a statement of all Government equity interests in the Annual Statement of the Public Accounts submitted in accordance with section 40 of the Financial Administration Decree, 1979.

(2) The statement shall show, in respect of each institution:

(a) the full title of the institution;

(b) the administering authority;

(c) the form and value of Government's investment;

(d) the proportion of the equity held;

(e) the date of the latest annual audited accounts received from the institution.

PART XII—PUBLIC SUPPLIES AND EQUIPMENT

Regulation 651—Budgetary Implications.

The procurement of public supplies and equipment and their use is an internal part of budgetary management and it shall be the responsibility of those officers charged with the duties of exercising financial control on behalf of the Government to ensure that purchases are made and applied to public purpose in the most economical way.

Regulation 652—Chief Authority.

Subject to the directions of the Government, the Senior Principal Secretary shall be the chief authority relating to the procurement and use of public supplies and equipment.

Regulation 653—The Supply Function.

The Senior Principal Secretary shall be assisted in the discharge of his functions under these regulations by the Director of Supply who shall be responsible for the general supervision of the provisioning, procurement, control, storage, care, distribution and accounting of Government supplies, stores, materials equipment and other movable property.

Regulation 654—Duties of  The Director of Supply.

the Director of Supply shall:

(a) be the chief adviser to Government and heads of departments on supply and materials management matters;

(b) approve all departmental instructions relating to supply and materials management;

(c) in consultation with the Controller and Accountant-General, and subject to his concurrences in matters affecting financial accounting, approve all Departmental Accounting Instructions pertaining to supply and materials management;

(d) promote the development of efficient supply and materials management systems in all Government departments

Regulation 655—Responsibility of the Controller and Accountant-General.

It is the responsibility of the Controller and Accountant-General to ensure that:

(a) payments are made only for purchases in accordance with these regulations and any instructions laid down by the Director of Supply;

(b) Departmental Accounting Instructions include adequate provision for the financial control of purchasing;

(c)  in consultation with the Director of Supply, there is proper integration of financial and supply accounts.

Regulation 656—Duties of the Supply and Materials Management Class.

The Supply and Materials Management Class, a general class of the Ghana Civil Service established under the Civil Service Act, 1960 (C.A. 5.), shall be responsible for:

(a) the design, management and operation of public service supply and materials  management system;

(b) the provision of supply and materials management services for government departments.

Regulation 657—Posting of the Supply and Materials Management Class.

(1) The Director of Supply, as head of the Supply and Materials Management Class, is responsible for the training and posting of its officers either to his own Inspectorate or to other departments of the public Service.

(2) Requests for the posting of Supply and Materials Management Class staff to any department shall be addressed by the head of that department direct to the Director of Supply.

Regulation 658—Supply and Stores  Inspectorate.

Staff of the Supply and Stores  Inspectorate of the Ministry of Finance are authorised to:

(a) require the production of accounting records for inspections under regulation 1;

(b) call for information pertaining to supplies and materials management from departments under regulation 29;

(c) undertake physical verification of stocks and accounts in any department at any time.

Regulation 659—Supply Staff in Departments.

Members of the supply and Materials Management Class posted to government departments shall be responsible to the head of department concerned for the due and proper performance of the duties assigned to them, although such members have the right to consult the Director of Supply on matters pertaining to supply and materials management procedures.

Regulation 660—Discipline of Supply Staff in Departments.

Disciplinary action against members of the supply and  Materials Management Class stationed in departments may be taken in consultation with the Director of Supply.

Regulation 661—Supervision of the work of Supply Staff.

The senior member of the Supply and Materials Managements Class stationed within a department shall be responsible for general supervision of all other members of the class within the department and shall be responsible for the maintenance of satisfactory standards of performance.

Regulation 662—Responsibility of a Head of Department.

A head of department shall be accountable for the proper care, custody and use of the public supplies and equipment from the time of acquisition until they have been used or otherwise disposed of in accordance with these regulations.

Regulation 663—Delegation

(1) A head of department may delegate responsibilities in relation to the control of public supplies and equipment to his chief financial officer as laid down in regulation 286.

(2) The latter may in turn sub-delegate responsibilities to a departmental supply officer directly responsible to him.

Regulation 664—Acquisition of Supplies and Equipment.

 Public supplies and equipment may be acquired by:

(a) purchase from appropriation of the Consolidated Fund;

(b) purchase from deposits or other trust moneys in accordance with the governing regulations, agreement or trust deed;

(c)  growth, manufacture or construction by the department;

(d)  donation by any person or institution.

However, acquired, all supplies and equipment shall be controlled in accordance with these regulations.

Regulation 665—Disposal in the Normal Course of Business.

Accountability in the normal course of public business shall be satisfied when:

(a) supplies have been used up and consumed, with records showing how and for what purpose they have been so used;

(b) equipment or durable stores have been worn out by fair wear and tear in the discharge of public business and disposal have been duly authorised under these regulations;

(c) serviceable supplies and equipment have been sold or transferred as authorised under these regulations.

Regulation 666—Duty to Supply.

It is the duty of a head of department to ensure that the staff of his department are provided with the supplies and equipment necessary for the proper execution of the projects and services for which he is responsible.

Regulation 667—Supply and Equipment Schedules.

(1) Each head of department is  required by regulation 34 to draw up supply and equipment schedules for his department in the course of preparing his annual estimates.

(2) These schedules shall be prepared in consultation with the Director of Supply and shall conform to any instruction issued by him.

Regulation 668—Supply Schedules.

Supply schedules shall show the quantities and estimated value of materials required for the use of the department during the budget year, and shall include all items of which the aggregate departmental requirement for any one financial year shall exceed ¢500.

Regulation 669—Form of Schedule.

The form of the schedule required for any particular department shall be approved by the Director of Supply, but the source of normal supply shall be shown against each item scheduled.

Regulation 670—Sources of Normal Supply.

Supplies for the use of Government departments shall normally be obtained from the following sources:

(a) by indent on the Ghana Supply Commission;

(b) by requisition on common user stocks held in designated government departments;

(c) by departmental purchase from any other supplier.

Regulation 671—Equipment Schedules.

Equipment schedules shall show items currently held and their condition including age and serviceability as well as new requirements, which shall indicate whether they are replacement or additional requirements.

Regulation 672—Explanatory Reports.

Budget applications for new equipment shall be supported by an explanatory memorandum showing:

(a) the extent to which the suitability of the equipment has been tested for use;

(b) the availability of maintenance facilities, including spare parts;

(c) the availability of trained operators.

Regulation 673—Submission of Schedules.

Copies of the supply and equipment schedules shall be submitted to the Senior Principal Secretary with the draft estimates of the department. Such additional copies shall be forwarded to the Director of Supply as he may require.

Regulation 674—Ghana Supply Commission.

The Ghana Supply Commission is the principal purchasing agent of Government and, except as provided for in these regulations, all supplies and equipment required for departmental use must be obtained by indent on the Commission.

Regulation 675—Common User Stores.

(1) The Senior Principal Secretary may, in consultation with       the Director of Supply and the Ghana Supply Commission, designate       particular items of stores as being in common use and shall specify the             department to be responsible for placing orders and holding stocks for use by all departments.

(2) All other departments shall requisition for their requirements on the specified department, and not indent on the Ghana Supply Commission.

Regulation 676—Departmental Purchases.

(1) A head of department, or any spending officer appointed by him, may authorise the purchase of supplies and equipment in the following circumstances:

(a) where items have been listed in approved supply and           equipment schedules are procu- rable by departmental purchase;

(b) where items have been unscheduled because the aggre      gate annual purchase by the department is less than ¢500;

(c) where the Ghana Supply Commission has, under a contractual arrangement, designated certain suppliers and the price to be paid;

(d) where the Ghana Supply Commission or the common user stockholder, as the case may be, has issued a certificate that a specific order cannot be fulfilled within a period of 30 days;

(e) where the head of department has authorised an emer         gency purchase under regulation 687.

(2) Such departmental purchases shall be subjected to the        instructions laid down in the next following section of these regulations.

Regulation 677—Supply Instructions.

The Ghana Supply Commission or the common user stock        holder shall issue instructions for provisioning, the placing of indents or orders, and the delivery of supplies.

Regulation 678—Funds to be Available Before Ordering.

Except as provided for in regulation 48, no indent, requisition    or purchase order may be issued unless funds are available under a Financial Encumbrance, and such documents shall be endorsed with the F.E. number and a certificate that funds are available to meet theestimated cost of deliveries.

Regulation 679—Forward Commitments.

(1) Indents or orders placed under regulation 48 shall be coun   tersigned by the Senior Principal Secretary or an officer deputed by him.

(2) Records shall be kept of such authorisations and a head of department shall endorse that the commitment is duly recorded against an F.E. immediately appropriations have been made available.

Regulation 680—Purpose of Orders.

All indents, requisitions or purchases orders shall indicate whether the supplies or equipment are required for stock or for of immediate use.

Regulation 681—Timing of Orders.

(1) Heads of departments shall ensure that deliveries are arranged where and when they are required for use; and in particular, heads of departments shall inform the Ghana Supply Commission or a common user stockholder when abnormally large deliveries will be wanted at specific times.

(2) In the absence of representations to the contrary, those suppliers are entitled to assume that supplies will be required by equal monthly deliveries.

Regulation 682—Authority for Purchasing.

Payments for departmental purchases shall quote the relevant subsection of regulation 676 under which the purchase has been made, and:

(i) in the case of regulation 676 (1) (a), (b) and (c), quote the schedule/instruction applicable;

(ii) in the case of regulation 676 (1) (d) and (e), attach the appropriate authority.

Regulation 683—Authorising Officers.

(1) Departmental purchases may be authorised as follows:

(i)  up to ¢100 in value, by an officer to whom authority has been delegated under regulation 227 (1) (a);

(ii) up to ¢250 in value by any spending officer appointed under regulation 221 or 224;

(iii) up to ¢500 in value, any head of department or Chief Financial Officer to whom responsibility for supply control has been delegated under regulation 663.

(2) Such powers shall be exercised personally by the specified officers and may not be delegated.

Regulation 684—Application of Limits.

The limits specified in regulation 683 shall be related to the aggregate purchases for any particular unit or service controlled by a single spending officer within any period of 30 days.

Regulation 685—Variation of Limits.

The Senior Principal Secretary may, in consultation with the  Director of Supply, approve general variation of the limits laid down in regulation 683 for particular departments, and any such variation shall be recorded in Departmental Accounting Instructions.

Regulation 686—Purchase from Designated Suppliers.

Where purchases are made under authority of regulation 676 (1)(c), the provisions of regulation 684 need not be applied.

Regulation 687—Emergency Purchases.

If a head of department considers that a purchase outside the   limits laid down in regulation 683, or outside the circumstances provided for in regulation 676(1)(a) to (d), is urgently required, and that application of the ordinary purchasing procedure would be contrary to the public interest, he may authorise the purchase, accordingly under this regulation; and this authority shall be exercised personally by the head of department and may not be delegated.

Regulation 688—Reporting of Emergency Purchases.

(1) As soon as possible after the purchase, the head of department shall direct an investigation to be made into the circumstances in which the emergency arose and action that might be taken to prevent repetition.

(2) If it is found that the emergency was caused by failure to report depletion of stocks, or other fault or negligence of any public officer, disciplinary action shall be taken against the officer or officers concerned.

(3) The head of department shall report the result of his investigations to the Senior Principal Secretary, with copies to the Director of Supply, the Controller and Accountant-General and the Auditor General.

Regulation 689—Purchasing Procedure.

Departmental purchases under these regulations are not subject to a formal tender procedure, but the purchasing officer shall, where practicable, obtain alternative quotations from different suppliers and shall make his purchase from the most favourable source.

Regulation 690—Cash on Delivery.

(1) If a supplier stipulates the requirements of cash payment on delivery, and the sum involved is such as to preclude payment from imprest, the payment voucher shall be prepared on the basis of a proforma invoice and endorsed "C.O.D. Purchase".

(2) The true invoice and the certificate of receipt of supplies      shall be attached to the receipted duplicate voucher returned to the         Treasury Officer as required by regulation 266.

Regulation 691—Used Equipment.

If purchase of used equipment is to be made on the basis of a negotiated price, the purcha-sing officer shall obtain an independent valuation by a competent technical officer; and the valuation certificate shall be attached to the relevant payment voucher.

Regulation 692—Establishment of Stocks.

A head of department shall establish such main, regional, dis    trict or working stocks as shall be sufficient to maintain a smooth and economical flow of supplies for the discharge of public business.

Regulation 693—Approval for the Holding of Stocks.

(1) The authority of the Senior Principal Secretary shall be required for the establishment of main, regional or district stocks, and shall specify:

(a) items and size of stocks to be held;

(b) whether stocks are to be allocated or unallocated.

(2) The Auditor-General shall be informed of all stocks approved.

Regulation 694—Applications.

Applications for the establishment of stocks shall be forwarded through the Director of Supply, and shall give full details of the items to be held, the units to be supplied and statistics of past usage.

Regulation 695—Stock Accounts.

Stock accounts shall be maintained in accordance with rules laid down in Departmental Accounting Instructions, but such rules shall contain provision for—

(a) record of orders placed for re-stocking;

(b) record of requisitions on the stock unfulfilled or outstanding at any time;

(c) approved maximum, re-order and minimum stock levels;

(d) arrangements for the control of issues and the supervision of stock accounts.

Regulation 696—Duties of Stock-holders.

Departmental Accounting Instructions shall designate the officer to be stockholder for each stock who shall be responsible for:

(a) supervising the operation of the stock and ensuring that issues are made only on properly authorised requisition;

(b) maintaining stocks at the authorised levels;

(c) ensuring that stocks held are kept securely and in good condition.

Regulation 697—Prices to be Noted.

Where stock accounts are kept by quantities only, a note of the purchase price shall be made in the stock accounts.

Regulation 698—Stock-taking.

At the close of each financial year, the head of department  shall arrange for stocking of all stocks held by his department; and the stock-taking shall be carried out by officers other than those immediately responsible for operation of the stock.

Regulation 699—Stock Schedules.

(1) The stockholder shall prepare a schedule of stock held at the time at the stock-taking, showing both quantities and value of items held, and the stock-taking officers shall verify this schedule against stock records and stocks held.

(2) They will report to the head of department, with a copy to the Director of Supply, forwarding copies of the Schedule and noting any discrepancies found.

Regulation 700—Degree of Check.

With the prior approval of the Director of  Supply  the annual      stock- taking may be conducted in test if a system of continuous stock verification is in force.

Regulation 701—Annual Report.

The head of a department shall report annually on the value of   stocks held by his department in his annual financial report prepared in accordance with regulation 98.

Regulation 702—Working Stocks.

(1) Regulations 693 to 701 shall not apply to working stocks, which are small stocks held immediately available for use at the work            site, and the officer in charge of the work shall be responsible for the care and custody of such working stocks and their proper use.

(2) Departmental Accounting Instructions shall lay down any       detailed accounting rules that the head of department may deem necessary.

Regulation 703—Prevention of Over-issue.

A stockholder shall ensure that issues are made only as may be           required for public business, and shall not allow working stocks in the hands of requisitioning officers to build up beyond the needs of day- to-day business.

Regulation 704—Usage Records.

(1) Departmental Accounting Instructions shall provide for an     adequate system of record keeping by officers using supplies, so that comparison may be made between issues made and the work done.

(2) Where issues are made to units of his own department, a    stock- holder should institute a regulate scrutiny of such records, and may withhold issues if he is not satisfied that proper records are being kept.

Regulation 705—Issues to Other Government Departments.

(1) Where supplies are being issued to another government      department, the stockholder shall satisfy himself that:

(a) the requisition has been signed by an officer authorised to do so;

(b) the requisition is made within the limits of normal supply in that:

(i) supplies are not intended for the build-up of unauthorised stocks;

(ii) quantities are within the limits of the original supply programme or have been otherwise pre-arranged.

(2) The stockholder may reject or reduce requisitions if he is not satisfied on these points; if the requisition is likely to deplete his stocks, he may defer issue until he has himself secured replenishment.

Regulation 706—Departmental Responsibility for Proper Use.

The requisitioning department shall be responsible for the proper use of  supplies and for applying regulation 704 according to the requirements of its own business.

Regulation 707—Care and Custody.

A head of department is generally responsible for the care and custody of equipment held by his staff and is particularly responsible for:

(a) keeping accurate records of equipment held, its location and the officer in immediate charge of it at any time;

(b) ensuring that the equipment is kept in proper working condition by:

(i) regular inspection and maintenance;

(ii) restriction of use to trained and authorised operators.

(c) keeping records of the use of equipment to ensure economical working and to prevent unauthorised use.

Regulation 708—Service States.

(1) A head of department shall arrange for regular reporting of the serviceability of equipment held within his department.

(2) Any equipment becoming unserviceable for more than five working days shall be reported and the reasons for unserviceability explained.

Regulation 709—Loss or Damage to Equipment.

(1) Any accident to equipment, by which it becomes unserviceable for more than five working days, shall be treated as a loss under Part XIII of these regulations.

(2) The term accident shall include:

(a) damage arising by reason of any negligence of the operator;

(b) breakdown occurring while equipment was in charge of an unauthorised operator;

(c) breakdown arising from failure to carry out proper maintenance.

Regulation 710—Worn-out Equipment.

(1) Equipment becoming permanently unserviceable or reaching a state in which it cannot be used economically or safely, shall be taken out of use and placed in secure custody.

(2) This shall be reported to the head of department who shall initiate action for its disposal.

Regulation 711—Disposal Subject to these Regulations.

Supplies and equipment procured for the use of a department shall be used by that department, and may not be disposed of in any other way except as provided for in these regulations.

Regulation 712—Sales to the Public.

(1) Any proposals for the sale of public suppliers or to the          hiring of equipment to members of the public in the ordinary course of business shall be submitted to the Senior Principal Secretary for approval of the Government.

(2) The proposal, which shall be copied to the Controller and     Accountant-General, shall include the following information:

(a) the public purpose to be served by the arrangement;

(b) method of pricing sale and the authority for fixing prices;

(c) a forecast of financial implications in terms of outlay and recoveries;

(d) accounting arrangement necessary, including the use of manufacturing accounts or revolving funds;

(e) the form of operating accounts in the departmental annual reports.

Regulation 713—Approved Schemes.

The approved arrangements for any scheme of sales to the public shall be incorporated in Departmental Accounting Instructions.

Regulation 714—Surplus Stores and Equipment.

(1) Heads of departments shall arrange for periodic surveys of all stocks and equipment held by their departments to ascertain whether any items have become surplus to requirements.

(2) The results of each survey shall be reported to the Senior     Principal Secretary with a copy to the Director of Supply.

(3) The reasons for items becoming surplus shall be explained and recommendations submitted on the means of disposal.

Regulation 715—Methods of Disposal.

The Senior Principal Secretary may authorise disposal by any of the following means:

(a) transfer to other government departments, with or without financial adjustment as he may direct;

(b) sale by public tender;

(c) sale by public auction, subject to any reserve price stipulated by him;

(d) sale to the public at an authorised valuation.

Regulation 716—Authority Delegated.

(1) The Senior Principal Secretary may delegate authority to dispose of surplus stores as laid down in regulation 715 as follows:

(a) in the case of items whose original price was less than ¢100, and aggregate disposals in any period of 30 days do not exceed ¢250, the authority for disposal may be the head of department;

(b) in the case of items whose original price was less than ¢200, and aggregate disposals for any one department do not exceed ¢500 in any period of 30 days, the authority for disposal may be the Director of Supply.

(2) These delegated powers shall be exercised personally by the specified officers and may not be further delegated.

Regulation 717—Authority to Lend.

(1) Public supplies and equipment shall not be lent to any person or institution except under arrangements to be approved by the Senior Principal Secretary.

(2) This restriction does not apply to:

(a) equipment held by the department and issued to individual officers for a public purpose for use and return on achievement of that purpose;

(b) occasional services by one department on behalf of another; and equipment thus made available for use shall be under the control of the lending department's operators; and the loan of supplies shall be properly recorded in the accounts of both departments.

Regulation 718—Unserviceable Stores.

Equipment which has been taken out of use in accordance with regulation 710, or other durable stores which have become unserviceable in the normal course of business, shall be disposed of as quickly as possible, with due precautions taken against irregular use.

Regulation 719—Instructions for Disposal.

Detailed instructions relating to the disposal of unserviceable stores and equipment shall be issued by the Director of Supply.

Regulation 720—Authorities for Disposal.

(1) Subject to the due observance of the instructions issued under regulation 719, the disposal of stores and equipment which have become unserviceable by reason of fair wear and tear may be authorised as follows:

(a) items whose initial price was less than ¢25, by any officer on a salary range of R.60 or above and specified in Departmental Accounting Instructions;

(b) items whose initial price was less than ¢25, by a head of department;

(c) items whose initial price was less than ¢500, by the Director of Supply;

(d) items in excess of an initial price of ¢500, by the Senior Principal Secretary.

(2) Powers to authorise disposal of unserviceable stores shall be exercised personally by the specified officers and may not be further delegated.

Regulation 721—Cases of Loss.

(1) These authorities apply only to stores becoming unserviceable in normal use and shall not apply to—

(a) items that have deteriorated or been damaged while in stock;

(b) items that have become damaged by accident, fire or           storm, or by the attack of insects, rats or other pests.

(c) items that have become unserviceable in less than a normal period of use, by reason of unsuitability for the work of other causes.

(2) Such cases shall be treated as losses in accordance with procedures laid down in Part XIII of these regulations.

Regulation 722—Pricing.

(1) For the purpose of these regulations the initial price shall be            the invoiced costs plus 15 per cent to cover departmental overheads;       and in the absence of information relating to the invoiced cost, an estimated costs shall be used.

(2) This estimate shall be subject to any objection raised by the Director of Supply or by the Auditor-General.

PART XIII—LOSSES

Regulation 723—Definition of Loss.

A loss shall be deemed to have occurred when the government            is deprived of the use of any public or trust moneys, public property,          stores or any other financial or physical asset other -wise than in the normal course of public business.

Regulation 724—Responsibility of the Head of Department.

When a loss as defined in these regulation has been brought to            notice, it is the duty of the head of department responsible to investigate the circumstances of the loss in order to:

(a) ascertain the extent and amount of the loss;

(b) determine whether control or operational arrangements        need to be improved in order to prevent the occurrence of similar losses in his own, or in any other department;

(c) discover whether any offence or other fault of a public officer has been revealed by the loss.

Regulation 725—Disclosure of Offences.

The investigation of loss cases does not constitute a disciplinary enquiry; and if it is found that an offence may have been committed, it shall be dealt with separately by:

(a) the Police, if a criminal offence is involved;

(b) the disciplinary authority as appointed under the Civil Service Act, 1960 (C.A. 5) if a breach of discipline is involved.

Regulation 726—Discovery and Declaration of Losses.

A loss may be brought to notice by:

(a) the discovery of any deficiency within his accounts by any vote controller, Treasury Officer, imprest holder, collector, stockholder, spending or paying officer;

(b) declaration that a loss has occurred by any one of the following:

(i) Senior Principal Secretary;

(ii) Controller and Accountant-General;

(iii) Director of Supply;

(iv) Auditor-General or any persons who are deputies of the said officers respectively.

Regulation 727—Authorities for Disposal of Loss Cases.

(1) The detailed procedures to be followed in reporting, investigation, acting upon and disposing of loss cases shall, subject to any variation arising from the nature of the loss, be determined by the finally ascertained value of the loss; and according to this value, the authority for disposal of loss cases shall be:

(a) losses up ¢50 in value—the head of department concerned;

(b) losses up ¢250 in value—the head of ministry;

(c) losses up ¢500 in value—the Director of Supply (in respect of stores losses) and the Controller and Accountant-General (in respect of other losses);

(d) losses up to ¢1,000 in value—the Senior Principal Secretary;

(e) losses in excess of ¢1,000—the Senior Principal Secretary;

acting on behalf of the Government.

(2) These powers shall be exercised personally by the specified officers and may not be delegated.

 Regulation 728—Application of Limits.

The limits laid down relate to each separate incident of loss or, if the losses concerned relate to a series of similar incidents in the same           operating unit, such as in the case of pilfering or irrecoverable advances, the limits shall apply to the aggregate of such losses within any period of thirty days.

Regulation 729—Duty of the Disposal Authority.

It shall be the duty of the disposal authority to:

(a) ensure that adequate investigation is made of the loss;

(b) direct action to be taken in rectification of systems, discipline of staff or recovery of the loss and to ensure that such action is taken;

(c) authorise disposal of the case after complying with paragraphs (a) and (b) by write-off, allowing transactions to stand charged or verifying full recovery, as the case may be.

Regulation 730—Categories of Loss.

This section defines the categories of loss to which this Part     relates, and specifies the classification to be used for the purpose of reporting and analysing loss cases.

Regulation 731—Cash Deficiencies.

(1) Any deficiency of cash or other negotiable instrument shall  be a loss (Class 1), whether it arises from a simple cash shortage or from the use of fictitious entries or vouchers to conceal the existence of a deficiency; and this class of loss shall be further sub-classified according to the location of the cash, namely:

(a) Class 1. 1—in the hands of a Treasury Officer;

(b) Class 1.2—in the hands of an Imprest Holder;

(c) Class 1.3—in the hands of a Collector;

(d) Class 1.4—in the hands of a Paying Officer.

Regulation 732—Revenue Losses.

Losses to Revenue (Class 2) may arise from:

(a) Class 2.1  Uncollectable Revenue, when debts due to government cannot be collected  by reason that the debtor cannot be traced, or is insolvent.   

(b) Class 2.2  Loss of Revenue, arising from failure to assess or collect in circumstances which prelude subsequent assessment or collection, and includes any loss of interest caused by delay in making payments into the Consolidated Fund or from the making of irregular advances.

Regulation 733—Expenditure Loss.

Loss to Expenditure (Class 3) may arise from:

(a) Class 3.1  Irrecoverable Overpayments, when an excess  payment has been made by error, and recovery cannot be effected because the recipient cannot be traced or is otherwise incapable of making repayment.  

(b) Class 3.2  Nugatory Payments, which arise in circumstances such as, the incurrence of a penalty in which government has been legally obliged to make payment, but for which no corresponding receipt of goods or services has been derived.    

(c) Class 3.3  Improper Payments are those arising from transactions that are contrary, to law, but which do not involve any offence under the criminal code, and have been declared to be improper under regulation 726 (b); and this class of loss may include cases of gross waste or extravagance.           

(d) Class 3.4  Excess Expenditure, is a specia1 case of Improper Payment which arises when payments have been made in excess of approved annual or revised estimates without the prior authority of the Government.           

(e) Class 3.5  Fraudulent Payments are those arising from transactions which involve a breach of the criminal code, by the use of falsified documents or certificates to steal money or other property belonging to government.    

Regulation 734—Store Losses.

Losses of stores and equipment (Class 4) may arise from:

(a) Class 4.1  Unallocated Stores—Deficiencies, including fraudulent issues from stock.     

(b) Class 4.2  Unallocated Stores—Damage or Deterioration of goods in stock.       

(c) Class 4.3  Allocated Stores—Deficiencies, including fraudulent issues from stock  and issues without proper evidence of use.     

(d) Class 4.4  Allocated Stores—Damage or Deterioration in stock.

Class 4.5  Allocated Stores—Loss by Accident as defined in regulations 709 and 721 insofar as they relate to equipment and stores in use.

Regulation 735—Financial Losses.

Financial Losses (Class 5) may arise from:

(a) Class 5.1  Irrecoverable Advances and Loans when moneys due to government cannot be recovered by reason of a debtors default.

(b) Class 5.2  Irregular Advances and Loans when money cannot be recovered because government can establish no claim on any person or institution as in the case of expenditure wrongly charged to advances, or advances and loans made without agreements for recovery.     

(c) Class 5.3  Reduction of Financial Asset when any financial asset has to be written down by reason of failure or capital restructuring of an enterprise.

(d) Class 5.4  Losses on Sale of Securities such losses are aggregated with gains over the financial year, and any net loss written off at year end.       

Regulation 736—Miscellaneous Losses.

Miscellaneous Losses (Class 6) may arise from:

(a) Class 6.1             Loss of Value Books dealt with as laid down in regulations 451 to 456.

(b) Class 6.2             Loss of Safe Keys dealt with as laid down in regulation 380.

(c) Class 6.3              Irrecoverable Claims dealt with as laid down in regulation 783.

Regulation 737—Exclusions.

The following are not losses and the provision of this Part do not apply to:

(a) stores and equipment becoming unserviceable through fair wear and tear and disposed of as laid down in regulation 720.

(b) arrears of revenue, outstanding claims, outstanding  advance or loan recoveries, or over-payments until such time as they may be declared to be irrecoverable or uncollectable in accordance with regulation 726 (b);

(c) wasteful and extravagant expenditure unless, a declaratory authority under regulation 726 (b) shall deem the case so bad as to constitute an improper payment;

(d) ex gratia payments approved by proper authority;

(e) fraudulent withdrawals from a government bank account, which shall be adjusted to "Advances-Claims" in the name of the bank;

(f) revenue remitted under authority of section 10 of the Financial Administration Decree, 1979;

(g) normal wastage of stores subject to evaporation or loss of weight during storage, subject to specified limits of normal wastage laid down in Departmental Accounting Instructions.

Regulation 738—Discovery of Loss.

Any officer discovering a loss, or suspecting that he has discovered a loss, shall immediately report the matter to his local head of department; and failure to make this immediate report shall be deemed to be a breach of discipline as defined in regulation 24.

Regulation 739—Initial Investigation.

(1) The local head of department shall be responsible for investigation and action on the loss until such time as alternative instructions are issued by his head of department.

(2) The local head shall investigate the matter to confirm the facts of loss, and if he is satisfied that a loss has occurred, shall:

(a) place any accounts, vouchers or other relevant records into safe custody and make any alternative arrangements immediately necessary for the conduct of further business;

(b) if the circumstances of the loss are such as to indicate the likelihood that a criminal offence has occurred, report them to the Police;

(c) if the value of the loss exceeds, or if unknown is likely to exceed ¢10, prepare a Loss Report Form A and forward five copies to his head of department.

(3) This initial action and investigation shall be completed within 48 hours of the discovery and report of the loss.

Regulation 740—Discovery on Inspection.

(1) If a loss is discovered by an officer of a department other than that in which the loss occurred, the initial report shall be made to his own local head of department who shall make such further investigation as he deems necessary.

(2) When he is satisfied that a loss has occurred, the local head of the inspecting department, shall report the matter to the local or regional head of the department concerned in the loss, or to its head of department, as may be thought fit. The departmental officer to whom such report is made shall then be responsible for initial action as laid down in regulation 739.

Regulation 741—Initial Action by Head of Department.

When the head of department receives the five copies of the Loss Report Form A, he shall register the loss, record the registration number on all copies and distribute four of the copies to the following:

(a) his head of ministry;

(b) the Controller and Accountant-General;

(c) the Director of Supply or Senior Principal Secretary, and

(d) the Auditor-General.

Regulation 742—Progress Report.

Thereafter, the authority responsible for investigating and dealing with the loss shall submit a monthly progress report (Loss Report Form B) to the head of department and the addressees named in regulation 741 until such time as the loss has been finally disposed of.

Regulation 743—Content of Progress Reports.

(1) Progress reports shall include record of action taken to deal with the loss, or to remedy defective systems.

(2) Any investigation report may be attached to or summarised in a progress report, unless such report contains matter unsuitable for general distribution at that stage of the proceedings as details of police enquiries, or the possibility of disciplinary action.

(3) Reporting officers shall avoid making statements that might prejudice the findings of either the courts or disciplinary enquiries.

Regulation 744—Local Investigation.

If the amount of a loss is less than ¢10, it shall be investigated by the local head of department, who shall report findings with his recommendations to his head of department.

Regulation 745—Independent Investigation.

(1) In the case of losses exceeding ¢10, the head of department may, and if the loss exceeds ¢100 he shall, appoint an independent       investigating officer to report directly to him on the circumstances of the loss.

(2) If such appointment is made, responsibility for dealing with the loss is transferred to the head of department who shall there  after be responsible for submitting progress reports as required by regulation 742.

Regulation 746—Extra-departmental Investigation.

The head of department may request his head of Ministry to appoint an investigating officer from another department of the Ministry.

Regulation 747—Investigation on Behalf of the Disposal Authority.

Any of the authorities specified in regulation 727 may, in respect of losses falling within their powers of disposal, issue directions as to the appointment of investigating officers and the conduct of the investigation, and they may appoint additional officers to assist the investigating officer.

Regulation 748—Matters to be Investigated.

The investigating officer shall ascertain the facts and report on the following aspects of the loss, insofar as they are appropriate to the particular circumstances of the case:

(a) the circumstances in which the loss was discovered, and by whom, and the immediate action taken by the local head of department as laid down in regulation 731.

(b) the circumstances in which the loss occurred, including an explanation of the system in operation at the time and the success or failure of internal check or control;

(c) the exact amount of the loss, including the method of calculation if this has been necessary;

(d) whether any breaches of law, regulations or Departmental Accounting Instructions came to notice in the course of the investigation and the explanations given by those concerned;

(e) whether these breaches of regulations were material to the loss, in that due observance would have prevented it or limited its extent;

(f) whether the regulations and the office system in use would have been sufficient to prevent the occurrence of  the loss had they been properly applied;

(g) whether the circumstances of the loss were specific to the office concerned or were general to the department or to the civil service as a whole.

Regulation 749—Assistance to the Police.

If a criminal offence is involved, the investigation officer shall liaise with the Police investigators and shall afford them such assistance as they may require; and accounts taken into custody by the Police may be examined by the investigating officer in the Police office holding them.

Regulation 750—Recommendation.

In the light of his findings, the investigating officer is required to (1) make reasoned recommendations as to further disposal of the case by:

(a) initiation of disciplinary proceedings;

(b) the development of remedial administrative or accounting action;

(2) The investigating officer is not required either to formulate charges against any person or to put forward specific recommendations as to the systems to be applied in future.

Regulation 751—Report to be Factual.

(1) The investigating officer is primarily concerned with establishing the facts of the case and shall so conduct his enquiry as to avoid  giving the impression that he is prejudging the result.

(2) He shall examine and report on all relevant aspects and not just those that point to a particular conclusion.

Regulation 752—Action by the Head of Department.

On receipt of the investigating officer's report the head of department shall after securing any further information he may require, determine the further action to be taken to deal with the case:

(a) by initiating disciplinary action in respect of offences revealed by the report;

(b) by initiating remedial administrative or accounting action to be taken by himself or by some other authority;

(c) by recovery of the value of the loss from a financially liable officer.

Regulation 753—Criminal Offences.

(1) If the report of the investigating officer has shown that a criminal offence or offences, other than those already reported under regulation 739, have been committed, the facts of the case shall be put before the Police.

(2) No disciplinary action or proceedings for recovery of the loss shall be taken against officers facing criminal charges until such time as the case has been dealt with by the court or the Police have formally indicated they do not intend to proceed against the officers concerned.

Regulation 754—Disciplinary Offences

Disciplinary proceedings shall be instituted by the head of  department against any officer not facing criminal charges if the report of the investigating officer indicates that disciplinary offences may  have occurred, whether or not these are directly connected with the loss.

Regulation 755—Disciplinary Proceedings to be Completed.

Disciplinary proceedings arising from a case of loss shall be  completed before final disposal of the case is approved by an authority specified in regulation 727.

Regulation 756—Defective Systems.

If the report of the investigating officer indicates that systems currently in operation, including those for the training of staff, are   defective, the head of department shall consult with the Controller and Accountant-General or the Director of Supply, as appropriate, to consider measures for rectification.

Regulation 757—Remedial Action to be Started.

Once action has been agreed upon and initiated, the loss case may be submitted for disposal to the authority concerned.

Regulation 758—Financial Liability of Officers.

(1) Recovery of the value of a loss, whether by recovery proceedings under these regulations or by a surcharge by the Auditor-General, constitutes settlement of a civil claim against the officer arising from the loss.

(2) It is not intended to be a substitute for criminal prosecution or disciplinary proceedings; in most cases, claims against officers arise out of such proceedings.

Regulation 759—Offer to Repay.

If an officer freely accepts financial responsibility for a loss, he may offer to pay the amount back into the Consolidated Fund; in which case the authority responsible for disposal of the loss may:

(a) accept the offer to repay, if the disciplinary offence is deemed to be insufficiently serious to necessitate further proceedings against him and may be condoned by acceptance of the offer to repay;

(b) accept the offer in mitigation of the offence, the fact of repayment being considered in assessing penalty.

Regulation 760—Liability to Repay.

A public officer may become personally responsible for repaying the value of a loss if:

(a) the loss is one falling within the ambit of section 75 of the Financial Administration Decree, 1979; or

(b) the loss has been the subject of disallowance and or surcharge by the Auditor-General under the authority of section 9 (1) (b) of the Audit Service Decree, 1972 (N.R.C.D. 49).

Regulation 761—Monetary Liability.

If a head of department considers that the report of the investigating officer shows that an officer may have received moneys that he has neither paid over, accounted for or applied, he may issue a notice to such officer or to his personal representative on behalf of the Controller and Accountant-General in the manner prescribed by the Financial Administration Decree, section 75 (1).

Regulation 762—Order for Recovery.

(1) In the event of the responsible officer failing to reply, or giving an unsatisfactory answer, the head of department shall:

(a) draw up a statement of account as prescribed by the Financial Administration Decree, section 75 (2);

(b) obtain an affidavit as required by the Financial Administration Decree, section 75 (4).

(2) Both documents shall be forwarded to the Controller and Accountant-General who may make an order for recovery of the amount of the loss, certifying the amount due as required by the Financial Administration Decree, section 75 (3).

Regulation 763—Recovery.

(1) Where an order for recovery has been made, the amount shall then be recovered as a debt due to government.

(2) The head of department may, if the officer remains in government employment, arrange for payment by instalments as laid down in regulation 597(1)(d); or else the documents shall be the basis of a civil claim against the officer or his estate.

Regulation 764—Cash Liability for Loss.

(1) The procedure laid down in regulations 762 and 763 is applicable only to moneys or stores received and held by a public officer.

(2) If losses arise by reason of failure to collect, or by a deficiency occurring after collection, recovery of the amount lost may be ordered if it is established that the loss was occasioned by an officer's official misconduct, neglect of duty or negligence.

(3) In this event, the head of department shall first initiate disciplinary proceedings against the officer concerned; and if he is found guilty of one of these offences, the head of department shall establish and recover the amount as laid down in regulations 726 and 763.

Regulation 765—Surcharge Proceedings.

(1) The imposition of a surcharge by the Auditor-General constitutes a claim against the officer concerned, and the head of department shall immediately recover the full amount surcharged from the officer concerned.

(2) Recovery by instalments may only be made with the approval of the Senior Principal Secretary.

(3)  The imposition of a surcharge is not a substitute for disciplinary proceedings, and the head of department shall consider the necessity for such proceedings before disposal of the case.

(4) Recovery by way of surcharge may be considered grounds for condonation or mitigation as defined in regulation 759.

Regulation 766—Completion of Useful Action.

(1) When action on a loss case has been completed, and the head of department is satisfied that no useful purpose will be served by further action, he may proceed to dispose of the case.

(2) If within his own powers, he may act accordingly, or else, he shall forward the case with his recommendations to the appropriate authority for disposal as laid down in regulation 727.

Regulation 767—Methods of Disposal.

Loss cases may be disposed of by one or other, or any combination, of the following methods:

(a) by issue of authority to the Controller and Accountant-General for the deletion of the financial asset from the Public Accounts;

(b) by issue of authority for transactions to stand charged in the Public Accounts, in cases where no financial asset account has been created and no recovery is contemplated;

(c) by recovery of the amounts lost;

(d) by closure of the case of the disposal authority, after full examination of the facts, is satisfied that no loss has occurred.

Regulation 768—Minor Losses.

In the case of losses of less than ¢10 in value, the authority for disposal shall be conveyed by letter addressed to the local head of department concerned.

Regulation 769—Other Losses.

(1) In all other cases, Loss Report Form C shall be prepared by the head of department, with sufficient copies for distribution to the address mentioned in regulation 741.

(2) Any investigation or police reports not already forwarded shall be attached, together with a covering memorandum giving brief details of the case and explaining the reasons for the action taken (in the case of disposals under his own authority) or recommended (in the case of disposal by higher authority).

Regulation 770—Disposal Authority.

When disposal authority has been given signed copies of the Form C shall be sent to the addresses specified in regulation 741.

Regulation 771—Write-Off.

When deletion from the accounts has been approved the head of department shall initiate the accounting action required under regulation 778.

Regulation 772—Quarterly Reports.

(1) Each subordinate disposal authority shall submit a return at the end of each March, June, September and December of all losses disposed of during the preceding quarter.

(2) This return shall be sent to the Senior Principal Secretary, with copies to the Controller and Accountant-General, the Director of Supply and the Auditor-General.

Regulation 773—Adjustments.

Accounting action in cases of loss may require to be taken in accordance with regulations 340 and 341.

Regulation 774—Rectification of Balances.

Any loss causing a discrepancy between the accounts and cash or stock held must be immediately corrected by either;

(a) the preparation of a payment or unallocated stores issue voucher charged to an Advances-Loss account in the name of the cashier, imprest holder or store-keeper as the case may be: or

(b) the preparation of a journal voucher, debiting an Advances-Loss account in the name of the collector, paying officer, spending officer or stock holder concerned, and crediting the appropriate receipts or payments account.

Regulation 775—Initial Accounting Action not Required.

The following categories of loss do not require initial accounting action by the opening of an Advances-Loss account:

(a) Class 2.1—Uncollectable Revenue. The fact of loss is established at the same time as deletion is considered.

(b) Class 3.1—Irrecoverable Overpayments As in (a).

(c) Class 3.3—Improper Payments. The loss concerned  may not affect the accuracy of the accounts, and no adjustment may then be necessary. It will be necessary to open an Advances-Loss account if:

(i) the loss is from trust moneys under regulation 495;

(ii) the payment has been disallowed by the Auditor General;

(iii) the disposal authority orders adjustment to correct the accounts.

(d) Class 3.4—Excess Expenditure As in (c).

(e) Class 4.5—Allocated Stores—Accidental Loss. No adjustment is required until the cost of repairs is known and a personal liability established, when adjustment to an advance account shall be made on the instructions of the disposal authority.

Class 5—Financial Losses. Losses are established at the time of disposal.

Regulation 776—Revenue and Expenditure Adjustments.

When an Advance Loss account has to be established in respect         of revenue or expenditure losses, the corresponding credit entries shall be made as follows:

(a) revenue that would have been receivable in the current year—credit to the appropriate revenue account;

(b) expenditure made in the current year—credit to the appropriate expenditure account;

(c) revenue or expenditure relating to previous years—credit to General Revenue Balance-Adjustment Account.

Regulation 777—Stores Adjustments.

Where an Advances-Loss account has to be opened in respect of any stores loss, the corresponding credit entry shall be made to General Revenue Balance-Stores Adjustments.

Regulation 778—Write Off

When authority to delete (write-off) any loss from the accounts has been given, the head of department shall prepare a journal voucher in accordance with regulation 341, attaching a copy of the authority: and adjustments made as follows:

(a) where the amount to be written off is recorded as a financial asset (an advance, loan or equity investment):

Dr. General Revenue Balance-losses Written off.

Cr. The financial asset account concerned;

(b) where the amount to be written-off is not recorded as a financial asset:

Dr. General Revenue Balance-Losses Written off.

Cr. General Revenue Balance-Adjustment Account.

Regulation 779—Accounting Record of Losses.

(1) The General Revenue Balance—Losses Written Off account is an account of the Consolidated Fund under the control of the Controller and Accountant-General; it is an account of record only, and shall not be subject to control by warrant or Financial Encumbrance.

(2) The Controller and Accountant-General shall include a summary statement of losses written off during the financial  year in his Annual Statement of the Public accounts.

Regulation 780—Detailed Application of Accounting Action.

The detailed application of the provisions of this section to loss cases is tabulated in a Schedule provided at the end of this Part.

Regulation 781—Rulings.

Where any doubt arises on the correct classification of a loss or the accounting procedure required, the directions of the Controller and Accounted-General shall be sought.

Regulation 782—Valuation of Losses.

In the event of losses in which the amount lost needs to be calculated, the following rules shall be applied:

(a) initial value of stores—as laid down in regulation 722;

(b) value books—as laid down in regulations 453-455:

(c) loss of interest—the bank rate of interest as first date on which the interest could have been earned;

(d) waste and extravagance—as calculated in the investigation report and approved by the authority for disposal or the amount disallowed by the Auditor-General;

(e) damaged or deteriorated stores—the initial value of  stores (as in (a) above minus any amounts recovered on disposal. Disposal authority shall be related to the gross amount;

(f) safe keys—as laid down in regulation 380.

Regulation 783—Claims.

(1) Goods that are received damaged or incomplete and which are the basis of a claim on suppliers, insurers or carriers, do not constitute a loss until such claims prove irrecoverable.

(2) The value of the claim shall be initially adjusted to an Advances—Claims account in the name of the person or institution on whom the claim is made.

Regulation 784—Remittances  and Transfers.

Where a loss occurs in any remittance of cash or transfer of stores, responsibility for dealing with the loss shall rest with the remitting or transferring officer, unless the recipient has formally accepted delivery at the office of remittance or store of issue.

Regulation 785—Investigation of Bad Debts.

(1) The fact that losses arising from uncollectable revenue, irrecoverable overpayments or irrecoverable claims are declared at the  time to disposal does not make the prior investigation of circumstances unnecessary.

(2) Applications for write-off shall be accompanied by an investigation report indicating whether remedial accounting or other action is necessary.