The Controller and Accountant-General’s Department (CAGD), was established in 1885, during the pre-independence era of the Gold Coast. The Department was originally referred to as the ‘Treasury’ upon its establishment until 1937 when it was rechristened Accountant-General’s Department. This name was maintained until 1967 when it obtained its current name, the ‘Controller and Accountant-General’s Department,’ clearly defining its roles to include the responsibility of exercising efficient and effective financial controls in the budget execution process.
Established under the Civil Service Act 1960 (CA. 5), the CAGD represents the Accounting Class of the Civil Service. It is, therefore, a Civil Service Department under the Ministry of Finance. The 1992 Constitution and the Public Financial Management Act, 2016 (Act 921), provide the legal framework that governs the operations of the CAGD. As the Chief Accounting Officer of Government and Advisor to the Minister and Government in matters relating to accounting, the Controller and Accountant-General (CAG) is responsible to the Minister for the custody, safety and integrity of public funds.
The Controller and Accountant General is, therefore, enjoined by law to:
- Compile and manage the accounts prepared in relation to the Consolidated Fund and other Funds;
- Issue general instructions to a Principal Spending Officer in accordance with the Act and the Regulations;
- Keep, render and publish statements on public accounts under the Act;
- Develop efficient accounting systems for a covered entity;
- Approve accounting instructions for a covered entity;
- Receive, disburse and provide secure custody for public funds;
- On the instructions of the Minister, open an account with the Bank of Ghana and its agents for the deposit of public funds subject to compliance with the Treasury Single Account system;
- Authorise the opening of an account for a covered entity;
- In consultation with the Auditor- General, specify for a covered entity the accounting standards, policies and the classification system to be applied in public accounting to ensure that a proper system of accounting operates;
- Provide accounting officers to covered entities; and
- Be responsible for the classification and management of value books.
The Controller and Accountant – General’s Department is mandated by the Public Financial Management Act, 2016 (Act 921) to:
- Receive all Public and Trust monies payable into the Consolidated Fund (done through its staff stationed in all government departments including the revenue collecting ones)
- Provide secure custody of Public and Trust monies with the support of the Ministry of Finance and Bank of Ghana.
- Make disbursements on behalf of the Government. This includes the payment of monthly salaries to government employees in active service; pension gratuity and monthly pension payment to those on retirement; and releases of funds to prosecute government projects and development throughout the country.
- Establish, on behalf of the government, such accounts with the Bank of Ghana and its agents for the deposit of Public and Trust monies
- Be solely responsible for the opening of bank accounts for any government department
- Keep, prepare, render and publish Financial Statements on the Consolidated Fund of Ghana both monthly and annually, not later than three months after the end of the financial year. The Auditor-General is furnished with the necessary financial statements for his scrutiny and onward transmission to parliament and eventual gazetting.
- Approve accounting instructions for Government Departments
- Promote the development of efficient accounting systems in all Government Departments.
We exist to provide Public Financial Management Services to the Government and the general public through efficient, skilled, well-motivated and dedicated staff, using the most appropriate technology.
Our vision is that of the public service with positive culture, client-focused and result oriented, constantly seeking ways to improve the delivery of Financial Management Services to the Government and the general public.
- Putting customers first: Meeting the needs and aspirations of Government and its citizens.
- Serving the whole country: We aim to serve our customers with diverse interest.
- Acting with integrity: We aspire to act with honesty, openness, transparency in the delivery of our duties.
- Valuing people: We value people by creating a culture that celebrates excellent service.
- Continuous improvements and innovation: Through continuous improvement and innovation we are able to improve and increase customer satisfaction.
Controller & Accountant General
Deputy CAG – Treasury
Deputy CAG – ICT Management
Deputy CAG – Audit & Investigations
Deputy CAG – Finance & Administration
Deputy CAG – Financial Management Services