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Accountant General’s Department Takes Over as Treasury Directorate

The Accountant General’s Department has assumed responsibility for managing all cash transactions and accounts of the government, previously handled by the Treasury Directorate. The department is led by the Accountant General, who reports to the Permanent Secretary on administrative matters and the Minister on technical matters.

Key Responsibilities

The Accountant General is responsible for a wide range of tasks, including:

• Supervising and directing the technical and professional functions of the department
• Establishing proper systems of accounting in each government department
• Ensuring the prompt collection of all public revenue
• Charging all expenditure under the proper heads of accounts, sub-heads, and items
• Providing for the safe keeping of all public moneys, stamps, securities, and valuable documents
• Supervising all Accounting Officers entrusted with the receipt and expenditure of public money

Financial Regulations

The Accountant General is also responsible for preparing timely accounts for submission to the Auditor-General, together with copies to the Permanent Secretary. The department maintains a range of records, including:

• Principal and subsidiary journals
• Ledgers
• Registers

Inspections and Reporting

The Accountant General has the power to carry out inspections as necessary to ensure the integrity of internal control systems in government departments. Any material irregularity connected with public accounts that comes to their notice must be reported immediately to the Permanent Secretary and Auditor-General.

Public Officer Responsibilities

Public officers who conduct financial business on behalf of the government, receive and disburse public moneys, keep records of transactions, and use public stores are required to:

• Produce records for inspection or audit purposes when called upon by the Accountant General, Auditor-General, or Director General of Internal Audit
• Failure to do so can result in a breach of financial discipline

Vote Controller Responsibilities

The head or chief executive officer of a budget agency or its Vote Controller is responsible for:

• Operating and managing accounting systems approved by the Accountant General
• Ensuring the efficient use of appropriations under departmental control
• Ensuring due and proper collection of government revenue

This marks a significant shift in the way financial management is handled in The Gambia, with the Accountant General’s Department taking on a more prominent role in overseeing the country’s finances.