THE DEPARTMENT IS HEADED BY THE FINANCIAL CONTROLLER AND HE REPORTS TO THE DIRECTOR OF FINANCE AND ADMINISTRATION UNDER THE ACCOUNTS DEPARTMENT ARE THE MAIN (GENERAL) ACCOUNTS, FINAL ACCOUNTS, CASH, BUDGET, AUDIT AND PENSIONS OFFICES
The accounting department of the Ghana Prison service formulates and implements sound financial policies on behalf of the service. It also mobilizes and allocates budgetary supports as well as ensures improved public sector financial management.
The department ensures the preparation and implementation of the annual estimates and financial statement of the service in accordance with the provisions in the Financial Administration 2003 Act 654.
The department’s vision is dedicated to providing quality financial management and accountability. It has the financial controller as its head assisted by two deputies who support him on the overall supervision of the department.
Units Under the Department
The department has so many units which include:
- Main accounts office.
- The budget office.
- Credit union/ loans office.
- Final accounts/agric accounts.
- The cash office.
This Unit serves as the hub of the activities of the department. It is responsible for the processing of all financial requests from various prison establishments. This Unit processes and pays all approved commitments (procurements, prisoners ration bills, etc) to suppliers. It monitors closely relevant financial returns from stations to ensure compliance with existing regulations. Determine the training needs of the accounting personnel and liaise with the training section in organizing appropriate courses. The Unit ensures that proper books of accounts are kept. The Unit performs any other duties that may be assigned.
As the name depicts, this Unit processes all approved emoluments (Vehicle maintenance allowance, Salary, etc) to officers. The monitoring of such emoluments and the preparation of schedules for the financial statement is their responsibility. The unit is also responsible for the preparation of monthly financial returns in compliance with existing requirements by the controller and accountant general department.
THE BUDGET OFFICE
The unit has the basic responsibility of collation of returns from the various prison establishments for processing and incorporation into annual estimates for the service. The unit assist in the implementation of the approved annual estimates which include accommodation, foreign travels, monthly releases, etc. The Unit takes oversight responsibility on pensioners benefits i.e. Processing of gratuity and monthly pension.
CREDIT UNION/ LOANS OFFICE
The unit assists prison officers with the provision of micro loans, hire purchase facilities, and investment opportunities. The processing and computing members contributions, number of installments needed to repay a loan, and the interest rate as per the number of an installment are done by CUSOFT a software generated by the Unit. It has autonomy in the preparation of its accounts and declaration of interest on member’s contributions.
This unit is responsible for the periodic (annual, monthly, etc) reconciliation of the service Bank Accounts. This Unit is responsible for the processing of all cheque requests from the various units under the accounts department. The unit keeps originals of payment vouchers prepared internally, cash books of various service accounts, filing of tax returns, issuing of cheques to suppliers and the monitoring of service bank accounts.
The Internal Audit Unit, like others in the Ministry, Departments, and Agencies (MDAs), is mandated by the Internal Audit Agency Act, 2003 (Act 658) to ensure that:
- Financial, managerial, and operating information reported internally and externally is accurate, reliable, and timely.
- Financial activities of the Ghana Prisons Service are in compliance with laws, policies plans standards, and procedures.
- The Service resources and Assets are adequately safeguarded.
- The resources of the Service are also used economically, effectively, and efficiently.
- Risks are adequately managed in the Ghana Prisons Service.
- Effective controls are put in place to prevent and detect fraud.
In addition, the Unit is required by Section 16 of the Internal Audit Agency Act, 2003 (ACT 658) to carry out an internal audit of the Service and submit reports on the internal audit it carries out to the Director-General of the Internal Audit Agency, and a copy to its management body and such other persons as it is required to submit the report (Prisons Audit Report Implementation Committee – ARIC, the Auditor-General).