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and subsidiary ledgers, inventory accounts ledgers, accounts receivable ledgers and account payable ledgers. • AUDITING FISCAL FUNCTIONALITY: The ninth and final business process grouping is auditing, internal and external. Information from this area pertains to audit observations and queries. Most of the financial statements sent to the Ministry of Finance are also submitted to the Auditor General. They provide a basis for auditing of expenditures. The Auditor General keeps a record of audit observation and tracks progress and follow-up actions. Government accounting in Ghana is based on accounts supported by vouchers. Each agency’s accounts is posted to receipts and payment voucher schedules, with each showing: • head and sub head number and description • month and year • code number of account • debit • credit • net debit and credit Group summaries of voucher schedules are prepared in the following categories: • recurrent revenue • development revenue • below - the - line credits • recurrent expenditure • development expenditure • below - the - line debts. Each group summary is a list of numerically ordered head and sub head totals. When the totals of each group summary with corresponding figures have been agreed, books of accounts are prepared showing the relevant budget estimate. Main ledger accounts are ruled off quarterly, and the debt and credit balances are brought down as the opening balance of each quarter. In each of these business processes, the records must be structured logically and managed effectively if the processes are to be carried out efficiently. CASE STUDIES 15: AKOTIA 12
Major Types of Financial Records and Information Public financial management processes, information areas and records generated: Business Process Information Area Record Created Records Used 1. Macro Fiscal Planning • Fiscal policy and plans 2. Budget • Budget and cash management • Macro Economic Framework Documents • Public Sector Investment Programme • Fiscal Planning Documents • Budget planning, implementation and monitoring records • Cash management documents • Fiscal Policy Reports CASE STUDIES 15: AKOTIA 13 • Records on external economy • Various fiscal reports • Documents on tax and non-tax revenue collections • Records on domestic external borrowings • Debt service projection records • Civil Service complement/emoluments/benefits records • Previous expenditure reviews • Macro economic framework • Public investment programme • Fiscal plan • Previous public service work programme • Expenditure reviews • Budget ceiling documents • Budget guidelines (Previous) • Line agency forecasts • Expenditure authorisations • Budget document
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MANAGING PUBLIC SECTOR RECORDS Mana
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MANAGING PUBLIC SECTOR RECORDS A ST
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MPSR Project Personnel Project Dire
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Donors The International Records Ma
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CONTENTS Introduction 1 Case Studie
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MPSR CASE STUDIES AND LINKS TO THE
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19 Henry Kemoni Kenya Managing Medi
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Development of Conservation Facilit
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The first Government Archivist had
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‘On arrival, the consultant was f
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work produced was rather rudimentar
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The dust problem did not escape Mr
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Kenya National Archives and Documen
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themselves is equally tedious, time
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Documentation Service to acquire ex
Page 31 and 32: (b) If you (the student) were the o
Page 33 and 34: Appendix 1 LIST OF CONSERVATION EQU
Page 35 and 36: Case Study: Development and Impleme
Page 37 and 38: Record keeping system: information
Page 39 and 40: Case Study: A New International Tra
Page 41 and 42: suggestion by the Shadow Minister t
Page 43 and 44: Instructor’s Notes Analysis of ca
Page 45 and 46: microfilm and fiche by clerical sta
Page 47 and 48: • 25% a list of contextual factor
Page 49 and 50: Organisational structure The Depart
Page 51 and 52: allows for the admission of electro
Page 53 and 54: The use of tactics should also be g
Page 55 and 56: • establish an ongoing regime of
Page 57 and 58: Appendix A: Excerpts from Authority
Page 59 and 60: ***********************************
Page 61 and 62: Appendix B: Visualising Systems: Ge
Page 63 and 64: Appendix C: Describing Processes: F
Page 65 and 66: 13 USE OF ON-PAGE CONNECTORS: Use O
Page 67 and 68: CHECKS CORRESPONDENCE A Appendix D:
Page 69 and 70: Archivist in Charge- Reference 6. A
Page 71 and 72: Abstract Management of Financial Re
Page 73 and 74: This study represents the accountab
Page 75 and 76: Debt Management • project debt se
Page 77 and 78: • receiving and ordering the disb
Page 79 and 80: The Legal and Regulatory Framework
Page 81: • MONITORING PROGRAMME AND PROJEC
Page 85 and 86: Business Process Information Area R
Page 87 and 88: • bill books. Financial and accou
Page 89 and 90: PROCESS TWO: In the second stage, e
Page 91 and 92: The Financial Record Keeping Situat
Page 93 and 94: cumbersome manual processes and all
Page 95 and 96: could not validate the foreign inde
Page 97 and 98: Problem One Case Problems Financial
Page 99: Bibliography Barata Kimberly, Cain
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