Regulation 1 -Financial Responsibilities of Public Officers Regulation 2 - Financial Duties of a Head of Department Regulation 3 - Accounting Manual Regulation 4 - Departmental Accounting Instructions Regulation 5 - Delegation of Financial Duties by Head of Department Regulation 6 - Conformity with Law and Financial Regulations Regulation 7 - Duty to Report Unsatisfactory Application of Regulations Regulation 8 -Financial Discipline Regulation 9 - Public Funds Regulation 10 - Classification of Receipts Regulation 11 - Custodial Responsibility of the Controller and Accountant-General Regulation 12 - Custody of Public and Trust Moneys Regulation 13 - Custodial Role of Head of Department Regulation 14 - Opening of Bank Accounts of Public Funds Regulation 15 - Payments into Public Funds Account Regulation 16 - Non- Tax Revenue and Internally Generated Funds Regulation 17 - Collection and Lodgement of Non-Tax Revenue Regulation 18 - Lodgement of Retained Internally Generated Funds Regulation 19 - Accounting and Disclosure of Non-Tax Revenue Regulation 20 - Review of Rates, Fees and Charges Regulation 21 - Non-Submission of Reports Regulation 22 - Payments to be made Gross into Public Funds Regulation 23 - Responsibility for Collection of Public Funds Regulation 24 - Ceremonial Receipts Regulation 25 - Information on Official Receipting Arrangement Regulation 26- Hours of Collection Regulation 27 - Notice of Liability to Pay Revenue Regulation 28 - Issue of Original Receipt Regulation 29 - Acceptance of Legal Tender Regulation 30 - Cheques payable to the Government of Ghana Regulation 31 - Monetary Instruments Requiring Approval Regulation 32 - Responsibility for paying by Monetary Instruments other than cash Regulation 33 - Controller and Accountant-General Department Inspection Regulation 34 - Authority for Refund Regulation 35 - Receipts of Trust Moneys to be Lodged in the Consolidated Fund Regulation 36 - Collections Outside Ghana Regulation 37 - Disbursements of Public Funds Regulation 38 - Activities to be Prioritised Regulation 39 - Responsibility in Respect of Payments Regulation 40 - Payments to Other Public Institutions Regulation 41 - Balance of Appropriation Regulation 42 - Foreign Payments Regulation 43 - Payees Regulation 44 - Restriction on Public Officers Regulation 45 - Recovery of Overpayments Regulation 46 - Payment Procedures in Times of Emergency Regulation 47 - Bank Accounts for Departments Regulation 48 - Level of Cash Holdings Regulation 49 - Authorised Cash Balances Regulation 50 - Determination of Authorised Cash Balances Regulation 51 - Excess Cash Regulation 52 - Failure to Secure Excess Cash Regulation 53 - Private Use of Balances Prohibited Regulation 54 - Access of the Auditor-General Regulation 55 - Right of Access Regulation 56 - Trust Moneys Regulation 57 - Loss of Trust Moneys Regulation 58 - Responsibility for Management of Trust Moneys Regulation 59 - Deposit Regulation 60 - Authority for the Collection of Deposits Regulation 61 - Reserve Liability Regulation 62 - Opening a Deposit Account Regulation 63- Designation of the Deposit Account Regulation 64 - Responsibility of the Deposit Holder Regulation 65 - Deposits to be Paid into the Consolidated Fund Regulation 66 - Unauthorised Deposits Regulation 67 - Time-expired Deposits Regulation 68 - Repayment Regulation 69 - Methods of repayment Regulation 70 - Entitlement to Repayment Regulation 71 - Presentation of Original Deposit Receipt Regulation 72 - Other Identification of Payee Regulation 73 - No Interest Payable Regulation 74 - Closure of Deposit Account Regulation 75 - Subsequent Claims Regulation 76 - Limitation of Claim Period Regulation 77 - Special Fund Regulation 78 - Disbursements of Special Funds Regulation 79 - Accounting for Special Funds Regulation 80 - Annual Accounts of Special Fund Regulation 81 - Trust Fund Regulation 82 - Acceptance of a Trust Regulation 83 - Additional Rules Regulation 84 - Trust Fund Investments Regulation 85 - No Charge for Administration Regulation 86 - Annual Accounts of Trust Fund Regulation 87 - Report to Donors and their Successors of Trust Fund Regulation 88- Sinking Fund Regulation 89 - Authority for Creation of a Sinking Fund Regulation 90 - Administering Authority for Sinking Funds Regulation 91 - Fund to be Invested Regulation 92 - Payment from a Sinking Fund Regulation 93 - Closing Adjustment Regulation 94 - Financial Assets of the Consolidated Fund Regulation 95 - Need for Proper Authority Regulation 96 - Categories of Public Financial Business Regulation 97 - Budgetary Control of Advances, Loans and Equity Investments. Regulation 98 - Chief Authority Regulation 99 - Need for Prior Agreement Regulation 100 - Responsibility for Payment Regulation 101 - General and Specific Authority Regulation 102 - Authority to administer advances Regulation 103 - Authorised Maximum of Advances Allowed Regulation 104 - Responsibility of the Administering Authority Regulation 105 - Increase of Authorised Maximum Regulation 106 - Authority to Grant Advances Regulation 107 - Delegation of Powers to Grant Advances Regulation 108 - Applications by the Administering Authority Regulation 109 - Delegation of Administering Authority Regulation 110 - Records of Advances and Recoveries Regulation 111 - Responsibility for Recovery Regulation 112 - Methods of Recovery Regulation 113 - Deductions from Salary Regulation 114 - Duty to Report Non-Deduction Regulation 115 - Conditions for Grants of an Advance Regulation 116 - Recovery on Leaving the Service Regulation 117 - Transferred Officers Regulation 118 - Advances Arising from Losses Regulation 119 - Responsibility for Administration Regulation 120 - No Authorized Maximum Regulation 121 - Advances to Contractors Regulation 122 - Advance Under Contract Regulation 123 - Authority for Inclusion of Advance Provisions Regulation 124 - Advance other than Cash Regulation 125 - Recoveries to be Deducted and Final Payments Regulation 126 - Statutory Deductions Regulation 127 - Budgetary Authority Regulation 128 - Claims for Recovery Regulation 129 - Annual Reports Regulation 130 - General or Specific Loans Regulation 131 - General Classes of Loans Regulation 132 - Specific Loans Regulation 133 - Authority to Negotiate a Loan Regulation 134 - Approval of a Loan Agreement Regulation 135 - Payment of Loan Regulation 136 - Repay Principal Regulation 137 - Penalty Regulation 138 - Submission of borrower’s accounts Regulation 139 - Statement of Public Accounts Regulation 140 - Investment Proposals Regulation 141 - Approval of Investment Regulation 142 - Responsibility of the Administering Authority Regulation 143 - Acquisition of Shares Regulation 144 - Certificate of Shareholding Regulation 145 - Report to the Minister on Equity Investments Regulation 146 - Annual Accounts Regulation 147 - Annual Reports Regulation 148 - Statement of Equity Interests in Annual Accounts Regulation 149 - Authority of the Minister Regulation 150 -- Budget Committees Regulation 151 - Responsibilities of Budget Committees Regulation 152- Budget Circular Regulation 153 - Budget Instructions Regulation 154 - Supplementary Instructions by Ministries Regulation 155 - Departmental Budget Instructions Regulation 156 - Submission of Budget Proposals Regulation 157 - Examination of Budget Proposals Regulation 158 - Provision of Information Regulation 159 - Consolidated Fund Revenue Estimates Regulation 160 - Consolidated Fund Expenditure Estimates Regulation 161 - Budget Hearing Regulation 162 - Revenue Collections Regulation 163 - Release of Funds to Meet Expenditure Warrant Regulation 164 - Provisional Warrant Regulation 165 - Release of Funds Regulation 166 - Audit Copies Regulation 167 - Authority for Other Receipt and Payment Transactions Regulation 168 - Budgetary Control Regulation 169 - Warning of Budget Variation Regulation 170 - Revenue and Expenditure According to the Estimates Regulation 171 - Virement Regulation 172 - Revised Budget Estimate Regulation 173 - Content of Revised Estimates Regulation 174 - Supplementary Provision for Existing Activities Regulation 175 - Supplementary Provision for New Activities Regulation 176 - Supplementary Provision arising from Increase in Costs of Activities Regulation 177 - Notification of Revised Estimates Regulation 178 - Evasion of Expenditure Control Regulation 179 - Double Spending Regulation 180 - Reporting Budgetary Progress Regulation 181 - Meaning of Government Stores Regulation 182 - Management of Government Stores Regulation 183 - Financial Management Implications Regulation 184 - Public Accounts Regulation 185 - Other Government Accounts Regulation 186 - Basis of Accounts Regulation 187 - Classification of Public Accounts Regulation 188 - Monthly Statement of Public Accounts Regulation 189 - Submission of Monthly Revenue and Expenditure Statements Regulation 190 - Annual Statement of a Department Regulation 191 - Annual Statements of the Public Accounts Regulation 192 - Failure to Provide Financial Statements Regulation 193 - Closure of Accounts Regulation 194 - Deletion from the Accounts Regulation 195 - Financial Year Regulation 196 - Audit of Accounts Regulation 197 - Special Department Accounting Forms Regulation 198 - Security of Signatures Regulation 199 - Signing Blank Regulation 200 - Signing Blind Regulation 201 - Duty to Report Irregularity Regulation 202 - Supply of Account Books and forms Regulation 203 - Review of Accounting Systems Regulation 204 - Restricted Use of Green Ink Regulation 205 - Use of Indelible Ink and Prohibition of Alterations Regulation 206 - Amendment of Figures Regulation 207 - Alteration of Audited Figures Regulation 208 - Fraction of One Cedi Regulation 209 - Definition of Value Books Regulation 210 - Security Printing Regulation 211 - Responsibility of the Controller and Accountant-General Regulation 212 - Delegation by the Controller & Accountant-General Regulation 213 - Printing and Supply of Cheques Regulation 214 - Responsibility of Heads of Departments Regulation 215 - Custody of Value Books Regulation 216 - Duration of Custody Regulation 217 - Defective Books Regulation 218 - Loss of Value Books Regulation 219 - Notification to the Public Regulation 220 - Value of the Loss Regulation 221 - Revenue Losses Regulation 222 - Cost Statement on the Loss Regulation 223 - Loss Occasioned to the Public Regulation 224 - Copies of Value Book Regulation 225 - Retention of Used Value Books. Regulation 226 - Definition Regulation 227 - Responsibility of the Head of Department Regulation 228 - Disclosure of Offences Regulation 229 - Declaration of Losses Regulation 230 - Duty of the Head of Department Regulation 231 - Categories of Losses Regulation 232 - Exclusions Regulation 233 - Discovery of Loss Regulation 234 - Initial Action by Head of Department. Regulation 235 - Investigation of Every Case of Loss Regulation 236 - Assistance to the Police Regulation 237 - Recommendations Regulation 238 - Conduct of investigation Regulation 239 - Action by the Head of Department Regulation 240 - Criminal Offence Regulation 241 - Disciplinary Offence Regulation 242 - Disciplinary Proceedings to be Completed Regulation 243 - Defective Systems Regulation 244 - Remedial Action to be Commenced Regulation 245 - Financial liability of Officers Regulation 246 - Offer to Repay Regulation 247 - Liability to Repay Regulation 248 - Monetary Liability Regulation 249 - Order for Recovery Regulation 250 - Recovery Regulation 251 - Cash liability for Loss Regulation 252 - Surcharge Proceedings Regulation 253 - Completion of Useful Action Regulation 254 - Quarterly Reports of Losses Disposed of Regulation 255 - Rulings Regulation 256 - Remittances and Transfer Regulation 257 - Claims Regulation 258 - Investigation of Bad Debts Regulation 259 - Power of Intervention Regulation 260 - Authority of the Auditor-General. Regulation 261 - Publication of significant findings Regulation 262 - Care and Custody of Records Regulation 263 - Legislative Authorities Regulation 264 - Departmental Repositories Regulation 265 - Release of Records Regulation 266 - Retention and Review Regulation 267 - Limited or Restricted Publications Regulation 268 - Security Grading to be Observed Regulation 269 - Permanent Retention Regulation 270 - Other Copies Regulation 271 - Report of Publications Regulation 272 - Definition and Sub-Classes of Legal Documents Regulation 273 - Storage of Legal Documents Regulation 274 - Accounting Records Regulation 275 - Definition of Working Papers Regulation 276 - Papers Regulation 277 - Definition and Classes of Archival Records Regulation 278 - Provisions for Archival Records Regulation 279- Governance of Statutory Corporations Regulation 280 - Penalty Units Regulation 281 - Disciplinary Action Against Offences Regulation 282 - Definition of Imprest Regulation 283 - Issuance of Imprest Accounts Code Regulation 284 - Classes of Imprest Regulation 285 - Administration of Imprest Regulation 286 - Payments from Imprest Regulation 287 - Sub-Imprest Regulation 288 - Unauthorised Use of Imprests Regulation 289 - Retirement of Imprest Regulation 290 - Report of Imprest Balances Regulation 291 - Definition of Personal Emoluments Regulation 292 - Authorities Regulation 293 - Records of Personal Emolument Regulation 294 - Accounting Authorities Regulation 295 - Instructions on Salaries, Wages and Related Allowances Regulation 296 - Use of Manual Vouchers Regulation 297 - Deductions from Salaries Regulation 298- Stoppage of Salary Payments Regulation 299 - Notification of Stoppage Regulation 300 - Subsequent Payments Regulation 301 - Effective Date of Stoppage Regulation 302 - Retirement Date Regulation 303 - Variation of Retirement Date Regulation 304 - Pension Instructions Regulation 305 - Responsibility for Salary Payment Vouchers Regulation 306 - Meaning of Management Unit Regulation 307- Subventions Regulation 308 - Classes of Subvention Regulation 309 - Authority for Payment Regulation 310 - Government Appointee Reporting Relationships Regulation 311 - Interpretation and Application of Regulations Regulation 312 - Commencement