The Accounts sub-division is headed by a Financial Controller and is mandated to oversee the financial management of the Ministry’s Fiscal Resources. This is especially reflected in the sub-division’s various responsibilities that include coordinating budget preparations and bidding processes as well as facilitating budget implementation and reporting for the Ministry’s recurrent and development budgets. The sub-division is also responsible for procurement and accounting services across the Ministry and ensures that the Ministry meets its legislative and financial reporting requirements, guided by the Ministry of Finance and Treasury’s (MoFT) Financial Instructions (FI) and the Public Financial Management Act 2013.

The Financial Controller reports directly to the Permanent Secretary, who is the Ministry’s accountable officer responsible for - among other things – financial management within the Ministry. Together with the Ministry’s Under Secretaries, these officers ensure that financial reporting within the Ministry’s Accounts sub-division is in line with the Ministry of Finance & Treasury’s (MoFT) financial instructions and reporting standards.

Additionally, the Financial Controller also acts as the secretary to the Ministry of Mines, Energy and Rural Electrification’s (MMERE) Ministerial Tender Board (MTB).

Other responsibilities include, processing and control of all documents of financial nature and to also liaise with the Ministry of Finance and Treasury’s Budget Unit and with external auditors such as the Auditor General’s Office (OAG) on matters related to the Ministry’s budgeting, procurement and financial reporting processes.

 Financial Summaries

The Accounts sub-division is responsible for the production of financial summaries of the Ministry’s various expenditures and revenue collected during the course of a financial year. These are produced by the Financial Controller and are usually in a quarterly or annual format. These summaries are supposed to give an indication of the Ministry’s financial performance during the course of a financial year and also serve as a metric(s) to compare the Ministry’s revenue and expenditure against its budget estimates.

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Ministerial Tender Board




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