SCHEME OF SERVICE FOR THE ACCOUNTING CLASS OF THE GHANA CIVIL SERVICE (JUNE, 2012)

CHAPTER ONE

1.0 PREAMBLE

  • Defines the Scheme of Service for the Accounting Class of the Civil Service of the Republic of Ghana.
  • Prepared in accordance with the Civil Service Act (PNDCL 327) 1993, Part VII, sections 50-52.
  • Establishes a hierarchical staffing structure for professional and non-professional staff.
  • Details various duties and responsibilities, qualifications and experience, mode of entry to each grade, and promotion or progression methods between grades.

2.0 PURPOSE OF THE SCHEME OF SERVICE

  • Aims to provide:
    • Grades of officers employed into the Accounting Class
    • Required qualifications and work experience for direct entry into various grades
    • In-service progression for staff
    • Opportunities for training and career development

3.0 THE DEPARTMENT

  • Department: Controller and Accountant-General's Department (CAGD) under the Ministry of Finance and Economic Planning.
  • Functions: Designs and implements effective and efficient Financial Management Systems in the Public Service.
  • Governed by acts including:
    • Financial Administration Act (FAA) Act 654
    • Internal Audit Agency Act (IAA) Act 658
    • Public Procurement Act (PPA) Act 663
  • Legal framework provided by the 1992 Constitution and the Financial Administration Act, 2003, Act 654.

3.1 Vision

  • A public service organization delivering excellent financial management services.

3.2 Mission

  • To provide efficient and effective financial management services to the government and the public through well-trained and motivated staff using appropriate technology.

3.3 Functions of CAGD

  • Responsibilities include:
    • Receiving, disbursing, and securely storing moneys payable into the Consolidated Fund and other funds.
    • Ensuring safe custody of public money, securities, and accountable documents.
    • Compiling and managing accounts related to the Consolidated Fund.
    • Keeping and publishing statements of public accounts as required by law.
    • Approving accounting instructions for MDAs and MMDAs and promoting efficient accounting systems.
    • Specifying accounting basis, policies, and classification system in consultation with the Auditor-General.
    • Carrying out inspections to ensure internal control system integrity.

4.0 COMPOSITION OF THE GRADES IN THE ACCOUNTING CLASS

4.1 Professional Grades

  • Controller & Accountant-General
  • Deputy Controller & Accountant-General
  • Assistant Controller & Accountant-General
  • Chief Accountant
  • Principal Accountant
  • Senior Accountant
  • Accountant
  • Assistant Accountant

4.2 Sub-Professional Grades

  • Chief Accounts Technician
  • Assistant Chief Accounts Technician
  • Principal Accounts Technician
  • Senior Accounts Technician
  • Accounts Technician
  • Junior Accounts Technician

5.0 IMPLEMENTATION OF THE SCHEME

  • The Scheme became operational on June 1, 2012.

CHAPTER TWO - PROFESSIONAL CLASS

6.1 CONTROLLER & ACCOUNTANT-GENERAL

6.1.1 JOB PURPOSE

  • To provide strategic direction to achieve the Department's mandate.

6.1.2 DUTIES AND RESPONSIBILITIES

  • Provides management and administration direction.
  • Advises government on accountancy matters.
  • Develops policies and accounting strategies for MDAs and MMDAs.
  • Receives, disburses, and securely manages the moneys.
  • Approves accounting instructions for MDAs and MMDAs.
  • Ensures development, review, and availability of the accounting manual.
  • Ensures all government expenditures are covered by warrants from the Minister of Finance.

6.1.3 QUALIFICATION AND EXPERIENCE

  • Minimum Requirements:
    • Professionally qualified Accountant from a recognized institution.
    • Minimum of fifteen (15) years of post-qualification working experience, 5 of which must be at a senior management level.
  • Direct Entry:
    • Appointment by the President in consultation with the Civil Service Council and the Public Services Commission.

6.1.4 CAREER PROGRESSION

  • This is a terminal grade.

6.1.5 SKILLS AND COMPETENCIES

  • Organizational change and development.
  • Leadership qualities.
  • Broad knowledge of public sector administrative systems.
  • Strategic management competence.

6.1.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Continuous professional development.
  • Executive output courses in negotiations, lobbying, and advocacy.
  • Training in international conventions, treaties, protocols, and national laws.

6.2 DEPUTY CONTROLLER AND ACCOUNTANT-GENERAL

6.2.1 JOB PURPOSE

  • To provide technical and administrative leadership to achieve departmental objectives.

6.2.2 DUTIES AND RESPONSIBILITIES

  • Provides strategic direction for financial report preparation.
  • Manages receipts, custody, disbursements, and transfers of public funds.
  • Ensures compliance of government expenditure within the Appropriation Act.
  • Oversees payment of salaries and pensions.
  • Reviews financial policies for public fund management.
  • Advises the CAG on administrative matters.
  • Facilitates development of the department's annual budget.

6.2.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • Professionally qualified Accountant from a recognized institution. Minimum 15 years post-qualification working experience, with 5 years at a senior management level in public sector.
  • Appointment Process:
    • Appointment by the President, in consultation with the Public Services Commission.

6.2.4 SKILLS AND COMPETENCIES

  • Organizational change and development skills.
  • Leadership capabilities.
  • Knowledge of public sector administrative systems.
  • Strategic management proficiency.

6.2.5 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Executive courses in finance and auditing.
  • Continuous professional development.
  • Courses in organizational change management and leadership.

6.3 ASSISTANT CONTROLLER & ACCOUNTANT-GENERAL

6.3.1 JOB PURPOSE

  • To provide technical and administrative leadership for achieving departmental objectives.

6.3.2 DUTIES AND RESPONSIBILITIES

  • Responsible for daily operation and management of the department.
  • Inputs for advice to the Minister of Finance on accountancy.
  • Oversees receipt and disbursement of moneys into the Consolidated Fund.
  • Ensures compliance with financial regulations.
  • Manages payroll of the Government of Ghana.

6.3.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • Chartered Accountant
    • Minimum 15 years post-qualification.
  • In-Service Entry:
    • Qualified Accountant with 5 years as Chief Accountant.

6.3.4 CAREER PROGRESSION

  • This is a terminal grade.

6.3.5 SKILLS AND COMPETENCIES

  • Knowledge of financial legal frameworks.
  • Public sector management skills.

6.3.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Executive courses, continuous professional development, leadership training.

6.4 CHIEF ACCOUNTANT

6.4.1 JOB PURPOSE

  • To provide technical and administrative leadership in a designated work area.

6.4.2 DUTIES AND RESPONSIBILITIES

  • Manages accounts section of MDAs/MMDAs, ensuring compliance with financial laws.
  • Participates in budget preparation and review.
  • Conducts staff career management activities.

6.4.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • Chartered Accountant with minimum 12 years post-qualification.
  • In-Service Entry:
  • Availability of vacancy and at least 4 years as Principal Accountant.

6.4.4 CAREER PROGRESSION

  • Promotion to Assistant Controller & Accountant-General subject to required criteria.

6.4.5 SKILLS AND COMPETENCIES

  • Report writing and knowledge of the financial legal framework.

6.4.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Continuous professional development courses.

6.5 PRINCIPAL ACCOUNTANT

6.5.1 JOB PURPOSE

  • To provide operational leadership for financial management policies.

6.5.2 DUTIES AND RESPONSIBILITIES

  • Manages day-to-day administration of the accounts section of MDAs/MMDAs.
  • Prepares monthly and annual financial reports.

6.5.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • Chartered Accountant with minimum 5 years of post-qualification.
  • In-Service Entry:
    • Served as Senior Accountant for at least 3 years.

6.5.4 CAREER PROGRESSION

  • Promotion to Chief Accountant after meeting criteria.

6.5.5 SKILLS AND COMPETENCIES

  • Leadership and communication skills.

6.5.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Continuous professional development courses.

6.6 SENIOR ACCOUNTANT

6.6.1 JOB PURPOSE

  • To provide technical and operational support for financial management.

6.6.2 DUTIES AND RESPONSIBILITIES

  • Input into financial management at CAGD, MDA, and MMDA levels; prepares budget details.

6.6.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • Chartered Accountant with minimum 2 years post-qualification.

6.6.4 CAREER PROGRESSION

  • Promotion to Principal Accountant after 3 years.

6.6.5 SKILLS AND COMPETENCIES

  • Knowledge of accounting techniques, decision-making.

6.6.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Professional development courses.

6.7 ACCOUNTANT

6.7.1 JOB PURPOSE

  • To support frontline activities in financial management.

6.7.2 DUTIES AND RESPONSIBILITIES

  • Keeps proper books of accounts, initiates financial reports, supervises subordinate records.

6.7.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • First degree from a recognized institution; minimum 4 years experience.

6.7.4 CAREER PROGRESSION

  • Promotion to Senior Accountant after 3 years.

6.7.5 SKILLS AND COMPETENCIES

  • Excellent interpersonal and communication skills.

6.8 ASSISTANT ACCOUNTANT

6.8.1 JOB PURPOSE

  • To provide frontline services in financial management.

6.8.2 DUTIES AND RESPONSIBILITIES

  • Processes payments, maintains financial records.

6.8.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • First degree and completion of one-year national service.

6.8.4 CAREER PROGRESSION

  • Promotion to Accountant after 3 years.

6.8.5 SKILLS AND COMPETENCIES

  • Knowledge of accounting techniques, decision-making ability.

CHAPTER THREE - SUB PROFESSIONALS

7.1 CHIEF ACCOUNTS TECHNICIAN

7.1.1 JOB PURPOSE

  • To provide on-field leadership for implementing accounting instructions.

7.1.2 DUTIES AND RESPONSIBILITIES

  • Supervises maintenance of accounting records, supervises sub-professional staff.

7.1.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • HND Accounting or equivalent, 10 years relevant experience.

7.1.4 CAREER PROGRESSION

  • This is a terminal grade.

7.1.5 SKILLS AND COMPETENCIES REQUIRED

  • Coaching, mentoring, reporting skills.

7.1.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Continuous professional development, ICT, public service management.

7.2 ASSISTANT CHIEF ACCOUNTS TECHNICIAN

7.2.1 JOB PURPOSE

  • To support implementation of accounting instructions in MDAs/MMDAs.

7.2.2 DUTIES AND RESPONSIBILITIES

  • Supervises recording and analysis of financial data.

7.2.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • HND Accounting or equivalent, 6 years relevant experience.

7.2.4 CAREER PROGRESSION

  • Promotion to Chief Accounts Technician with the requisite criteria.

7.2.5 SKILLS AND COMPETENCIES REQUIRED

  • Coaching, reporting.

7.2.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Professional development in finance and audit.

7.3 PRINCIPAL ACCOUNTS TECHNICIAN

7.3.1 JOB PURPOSE

  • To support on-field accounting activities.

7.3.2 DUTIES AND RESPONSIBILITIES

  • Records financial transactions, prepares agency statements.

7.3.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • HND Accounting or equivalent, with requisite tenure.

7.3.4 CAREER PROGRESSION

  • Promotion to Assistant Chief Accounts Technician subject to availability of vacancy.

7.3.5 SKILLS AND COMPETENCIES REQUIRED

  • Knowledge of accounting practices.

7.3.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Induction, report writing training.

7.4 SENIOR ACCOUNTS TECHNICIAN

7.4.1 JOB PURPOSE

  • To provide accounting instruction support.

7.4.2 DUTIES AND RESPONSIBILITIES

  • Maintains books, prepares variance reports.

7.4.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • University Diploma (Accounting) or equivalent, with requisite tenure.

7.4.4 CAREER PROGRESSION

  • Promotion to Principal Accounts Technician subject to the criteria.

7.4.5 SKILLS AND COMPETENCIES REQUIRED

  • Basic report writing.

7.4.6 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Induction training, report writing courses.

7.5 ACCOUNTS TECHNICIAN

7.5.1 JOB PURPOSE

  • To perform frontline financial tasks in MDAs/MMDAs.

7.5.2 DUTIES AND RESPONSIBILITIES

  • Handles banking duties, keeps assets register, prepares reconciliation.*

7.5.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • DBS Accounting with experience in cashiering.

7.5.4 CAREER PROGRESSION

  • Promotion to Senior Accounts Technician subject to criteria.

7.5.5 TRAINING AND DEVELOPMENT OPPORTUNITIES

  • Induction, bookkeeping courses.

7.6 JUNIOR ACCOUNTS TECHNICIAN

7.6.1 JOB PURPOSE

  • To complete accounting functions in MDAs/MMDAs.

### 7.6.2 DUTIES AND RESPONSIBILITIES 


  • Collects forms for processing, performs basic banking tasks.

7.6.3 QUALIFICATION AND EXPERIENCE

  • Direct Entry:
    • WASSCE passes or equivalent.

7.6.4 CAREER PROGRESSION

  • Promotion to Accounts Technician subject to tenure and appraisal.

7.6.5 SKILLS AND COMPETENCIES

  • Basic bookkeeping, report writing.

RECOGNITION OF HIGHER ACADEMIC QUALIFICATIONS

  • Higher qualifications classified as relevant and non-relevant.
  • Relevant Master's Degrees and PhDs include:
    1. Accountancy
    2. Finance
    3. Human Resource Management
    4. Administration
    5. Procurement
    6. General Management
    7. Information Technology

PROGRESSION IN THE ACCOUNTING CLASS

  • Progression determined by Scheme of Service provisions.

AWARD OF INCREMENTAL CREDITS

  • Incremental credits awarded for higher qualifications as follows:
    • Two (2) Incremental Credits for Accountant and Senior Accountant.
  • No credits for Principal Accountant and above.

TRANSFER OF SERVICE TO AND FROM THE ACCOUNTING CLASS

  • Transfer accepted from other Classes under specific conditions:

    1. Relevant educational and professional qualifications.
    2. Compliance with criteria determined by the Selection Board.
    3. Recommendation from the candidate's Head of Department.
    4. Approval from the Head of the Civil Service and the Accounting Class head.

  • Civil Servants from the Accounting Class may transfer to other Classes subject to approval by the Head of the Civil Service.