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The  Controller and Accountant – General is the Chief Accounting Officer and the Chief Advisor to the Government of Ghana and offers advice on accounting matters to Government.

The Controller is assisted by six Deputy Controllers and Accountant – General responsible for each of the under-listed divisions:

  1. Finance and Administration
  2. Treasury
  3. Financial Management Services
  4. Information, Communication and Technology Management
  5. Payroll Management
  6. Audit and Investigation

This is subdivided into sections. Some of the sections have been separated into units:

1. General Services Section
The following units fall under the General Services.

    • Estate Unit
    • Transport Unit
    • Security Unit

2. Legal Section
This Section is responsible for all legal issues pertaining to CAGD.

3. Personnel
The Personnel/Administration performs the following:

  • Transfer/Posting
  • Promotion/Upgrading
    • Processing of Retirement Benefits
    • Processing of Loans, Haulage Claims and Transfer Grants
    • Welfare
    • Correspondence/Registry
    • Update of Records
    • Correction of Personal Data
    • Disciplinary Action

4. Records Section
The Records Section provides information about staff to officers who need them for their work. Officers are provided with records and information on personnel pensions, leave, interdiction and other salary related issues. It also acts as the primary custodian of CAGD’s records and thus ensures that the Department complies with nationwide standards for maintaining, retrieving and giving out of personnel information to those who need them.

5. Training Section
The Controller and Accountant-General is by the civil servants training policy to ensure that staff  possess the relevant knowledge, skills and attitudes to ensure the requisite promptness and efficiency in the performance of their duties which should ultimately lead to the attainment of the Mission of their MDAs.

    • Induction
    • Counseling
    • Promotional Examinations:
    • Study Leave

6. Budget
The Unit organizes and solicits estimates from all the sections at the headquarters and the ten (10) regions to enable it to consolidate  all the inputs into one budget volume for  inclusion into the national data. Other activities include the following;

    • Preparation of the Department’s Accounts
    • Preparation of the Department’s Revenue and Expenditure Statement
    • Preparation of the Department’s Expenditure Returns
    • Review of the Department’s Activities vis-a-vis Budget Estimates
    • Authorization of Expenditure

7. Procurement
The Procurement Unit exits to facilitate the implementation of the requirements of the Public Procurement Act 663. The Unit generally provides a cost effective, timely and transparent procurement of goods and services and also ensures that the department complies with the tenets of the law. It also seeks to advise management and stakeholders on the best practices available.

8. Stores
This section  undertakes a number of activities including, Certifying stores receipt voucher based on quantities supplied and received with reference to contract award letters. The provision of annual report on purchases and issuance of value books to management. And Supervising storekeepers and taking control of stores etc.

9. Treasury
The treasury   section receives and registers payment vouchers and commits all purchase orders and  checking of payment vouchers for payment  among others.

10. Public Relations
The Public Relations Section provides a client-focused, transparent, timely and a cost- effective financial management service to the government and the public. The following are units under the client service section

    • Protocol Unit
    • Client Service Section (CSS) unit
    • Call Centre Section (CCS) unit

The division has a number of sections under it. They include the under listed:

  1. Chief Cashier
    The Chief Cashier Section serves as the National Treasury, primarily to monitor the payment of revenue into the Consolidated Account, release of funds from there to all public organizations in line with the approved National Budget submitted to CAGD by MOFEP and assist Government MDAs and Servicing Treasuries to open and run bank accounts with the Bank of Ghana and other Commercial Banks.
  2. Foreign Mission
    The function of the treasuries in the Foreign Missions of Ghana abroad could be classified under the following categories: Budget Preparation, Budget Execution , Financial Statements and Reports, advise the Head of Mission on financial matters and attend to any other duties assigned by the Head of Mission or the controller and Accountant-General.
  3. Monitoring Section
    The Monitoring Unit functions involve verification and confirmation of the revenue lodged in the Consolidated Accounts by the revenue agencies, non-tax revenues generated by the MDAs and receiving returns from the MDAs. It is also responsible for ensuring that the internal controls are in place and working.
  4. Public Debts & Investment
    The PDI Section co-ordinates and supervises the control of public debt and investment. The directorate co-ordinates activities in the following Units: Data Examination and Validation ,Bank Reconciliation,  Cashiering, Loans and Advances, Data Entry  and Deposit Unit.
  1. Pension Computation Section
    This section validates retirement processes (both Compulsory and voluntary) for public sector workers. A Pension Payment  Unit is responsible for the payment of monthly pension allowance to retired officers from the Service; police, prison service, the Armed Forces and other institutions which subsist on government subvention.
  2. Public Accounts Section
    The role of the Public Accounts Section is to produce the Report and Financial Statement on the Consolidated Fund on a monthly, quarterly and annual basis. The Public Accounts Section (PAS) conforms to section 41(b) of the FAA 2003 (Act 654) in the production of Public Accounts.
  3. Research & Development
    This Unit carries out studies into the operations of all agencies of Government with responsibility for consolidated fund aimed at constantly ensuring their adherence and compliance to the various accounting standards and regulations and advise the Controller and Accountant General.
  4. Management Information Systems
    The aim of the M.I.S. Unit is to provide an integrated information technology environment that advances the core missions of the CAGD and public service and facilitates the efficient administration of the CAGD.
  5. Audit & Investigation
    The Internal Audit Division forms an integral part of the internal control mechanism of the CAGD. The Division has the responsibility to assist management of CAGD by offering an independent appraisal and evaluation of the internal control measures in place, and to provide useful recommendations as to how efficient and effective the financial management objectives of the government and the CAGD can be achieved.