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(1) Any public officer who responsible 

(a) for the conduct of financial business on behalf of the Government of Ghana, 

(b) the receipt, custody and disbursement of public and trust moneys, or 

(c) for the custody, care and use of public stores Shall keep proper records of all transactions and shall produce records of the transactions for inspection when called upon to do so by the Minister, the Auditor-General, the Controller and Accountant-General or any officers authorised by them;

(2)    A public officer who fails to keep or produce any records under sub-regulation (1) is in a breach of financial discipline as defined in Regulation 8(1).

(3)   Where a public officer is proceeding on transfer, leave or is for any other reason being relieved of the duties under sub-regulation (1), the officer shall hand over the financial and accounting records to the person taking over from the officer.

(4) The obligation of a public officer to keep proper records of transactions and to produce the records for inspection under sub-regulation (1) shall not be complete until that officer has properly handed over the financial and accounting records kept by that officer to the officer who takes over that duty under sub-regulation (3).  

(5) An officer handing over financial and accounting duties to a relieving officer shall prepare and sign a statement in triplicate showing

(a)  details of all accounting records and documents kept;

(b) details of all keys, cash and bank balances, public stores and equipment on hand;

(c) details of all pending financial business, including outstanding audit queries;

(d) details of financial and accounting duties assigned to subordinate staff;

(e) details in respect of particular classes of business as required by regulations or Departmental Accounting Instructions. 

(6) A Public officer who fails to prepare a the handing over statement under Sub-regulation (4) is in a breach of financial discipline as defined in Regulation 8(1).

(7) If an officer is prevented by death or disability from preparing a handing-over statement, the officer’s immediate superior, together with the relieving or any other officer, shall draw up a statement as required by sub-regulation  (3), and the statement shall note any irregularities found and shall also record the circumstances in which the take-over became necessary.

(8) The officer taking over shall check that the details in the handing -over statement are complete and correct, that records have been properly entered and are up to date, and verify all balances.

(9) The officer required to prepare a handing-over statement under sub-regulation (6) shall note any discrepancy or observation on all copies of the handing-over statement and when both parties are satisfied that the handing-over statement is in order, the completion of hand-over shall be signified by the signature of the relieving officer.

(10)  Each officer shall retain one copy of the statement and one copy shall be retained on the office file.