managing public sector records: a study programme - International ...

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Financial records are classified by the Regulations under the following headings: • publications such as financial reports and statements • legal documents including title and trust deeds, agreements and contracts • accounts including records and supporting vouchers • correspondence and policy files arising from financial and accounting work • working papers arising from the accounting process • archival records relating to the location, retention or destruction of records. 8 As by-products of financial management business processes, key financial records series include • financial policies • programme plans and supporting papers, the budgets and supporting documents • revenue and expenditure records • case files • legal documents. 9 Also included are accounting records such as • cash books • ledger sheets • ledger cards • computer print outs • electronic computer files. Other lower level fiscal documents of interest comprising accounting source documents are • value books • receipts • cheques • bank statement • local purchase order forms • vouchers • requisitions 8 ibid., regulation 870 9 Fiscally significant legal documents are agreements relating to contracts, loans, advances, subventions, trust deeds in connection with any fund, account or property; title documents conferring or recording ownership of any property, including title deeds, bonds, stocks or share certificates
• bill books. Financial and accounting records held in the CAGD, Treasuries and financial and accounting units are classified according to type and function. There are two main categories of financial records, namely: • subject and topical files • transactional, such as invoices, vouchers, etc. Subject files are filed on the basis of hierarchical arrangements reflecting the function and activities of the agencies of the central administration of finance. All public agencies and the treasuries hold transactional records. Because of their volume, transactional records present the greatest handling, processing and storing problems. They are classified according to type and function. Each class is further subdivided, either by specific accounts or general sub classes of accounts. The classification scheme ought to be the building block of the financial record keeping system. The Budgetary Process and its Financial Records At the core of the public financial management processes is the government budget. It provides the framework for managing the nation’s economy, either to stimulate or control in two broad ways: • as a tool of fiscal monetary policy • as a mechanism for development plan implementation. The budget constitutes the annual plan of action for the government, which includes specific measures for the mobilisation and allocation of resources in the public sector. It also influences economic activities in the private sector and within civil society. In Ghana the Budget Division is one of the six divisions of the Ministry of Finance (MOF) 10 . The responsibilities of the Division include fiscal planning, budget guidance and review and budget allotments. Other functions are monitoring and evaluation. Government budget and accounting systems are based on annually approved estimates, which are authorised into two parts, namely, Revenue Votes and Expenditure Votes. An agency’s estimates, as a whole are classified as ‘heads’ of expenditure, subdivided into ‘sub heads’. The estimates for each year are divided into six standard items for recurrent expenditure and three standard items for development expenditure as follows: 10 The Divisions of the Ministry of Finance are: • Policy Analysis • General Administration • Budget • Legal, private sector and financial institutions • International Economic Relations • Public Investments
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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
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(b) If you (the student) were the o
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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 and 82: • MONITORING PROGRAMME AND PROJEC
Page 83 and 84: Major Types of Financial Records an
Page 85: Business Process Information Area R
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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