Finance & Accounts

Composition of the Department.

The Department, which is headed by the Director, Finance and Accounts, comprises two Divisions:
i.    Accounts and;
ii.    Budget

The Accounts Division as custodian of the Ministry’s funds has the responsibility of maintaining books and records that will ensure prompt and reliable reporting of the receipts and payments of the Ministry in accordance with extant rules and regulations, and comprises the following Branches and Sections:


i.    Funds
Responsible for the issuance of Authorities to Incur Expenditure (AIEs) to the various Services, Institutions and Units in the Ministry and maintenance of respective main vote books,
ii.    Exchange Control
Processing of Foreign payments Ministry wide,
iii.    Central Pay Office
Responsible for Revenue Collection, & all Cash & Bank payments,
iv.    Recurrent
Responsible for Overhead expenditures & Vote Book and record keeping,
v.    Capital
Responsible for Capital expenditures & Vote Book and record keeping,
vi.    Salaries/Variation
Responsible for payrolls & all salaries/allowances payment vouchers preparation,
vii.    Advances
Responsible for keeping of personal Advances Ledgers and retirements,
viii.    Gratuity & Pensions
Handles all pensions & gratuities in respect of retirees of the Ministry,
ix.    Checking Section.
Responsible for checking of all Payment Vouchers before submissions for prepayment audit,
x.    Final Accounts.
Responsible for preparation of monthly transcript of accounts required by the AGF for the preparation of Govt. Annual Financial Statements,
xi.    Public Accounts Committee (PAC) Section.
Handles all PAC and other Audit queries on behalf of the Ministry,
xii.    Bank Reconciliation.
Responsible for the monthly preparation of Reconciliation Statements between Cash Books and Bank Statements,
xiii.    ATRRS.
Captures and reports all Cash Books in the Electronic Software called “Accounting Transactions Recording & Reporting System” for submission to OAGF and 
xiv.    Accounts Admin.
General administrative supervision and repots preparation, internal staff deployments etc.


Duties and Responsibilities
i.    Preparation of Annual Budget proposal
ii.    Liaison with MFM, BOF& NASS on budget matters
iii.    Sub-allocation of Funds based on warrants received in the year.
iv.    Computation of Personnel Cost entitlements based on circulars from relevant authorities.
v.    Secretariat for Funds Allocation & Budget Committee of the Ministry


The Procurement Department is the instrument through which the Public Procurement Act 2007 is implemented in the Ministry.  The Bureau of Public Procurement (BPP) has established general policies, guidelines relating to Public Sector Procurement, for supervising procurement procedures of every public entity to which the Public Procurement Act applies, including certifying all procurements prior to the award of contracts.

Structure and Staffing
The Department, under the Director is made up of two Divisions
(Capital and Recurrent) and is responsible for processing of all Procurements of Goods, Works and Services Contracts in the Ministry.  The staff includes Procurement Officers and other Service Staff such as Secretarial, etc.

Mandate of the Department
The Department has among others, the following mandate:
i.    Handling all issues relating to procurement of Goods, Works and Consultancy/Services.
ii.    Ensuring strict compliance with rules, regulations and guidelines on procurement as outlined in the Financial Regulations, Circulars, Public Procurement Act 2007 and relevant Procurement manuals.
iii.    To provide any other information that would assist the Procurement Planning Committee (PPC) and the Ministerial Tenders Board (MTB) in taking decisions.
iv.    To serve as a repository of Tender documents as well as reference point for decisions of the PPC and MTB.
v.    To serve as linkage between various departments in the Ministry on one hand and linkage between the Ministry and the Bureau for Public Procurement (BPP) as well as the Ministry’s Services (DHQ, Army, Navy and Air Force), Tri-service Institutions and Agencies with respect to procurement.
vi.    Monitoring and Evaluation of projects to ensure strict compliance with specifications and ensuring Government gets value for money in project implementation.
vii.    Part of the oversight functions of the Department is to supervise and offer procurement technical assistance to the Services and Institutions.

Recurrent Procurement Division
The Recurrent Division of the Procurement Department is charged with the following responsibilities: –
i.    Procurement of stationery items, computer consumables as well as other goods and services for the entire Ministry.
ii.    Procurement, of office furniture/ equipment, e.g. photocopiers, air-conditioners and computers.
iii.    Disposal of unserviceable assets including plants, platforms, office furniture and equipment and other physical assets.