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TREASURY

MANAGEMENT
The Treasury forms part of the finance section
of a particular MDA/MMDAs.

It has the mandate to ensure that MDAs &
MMDAs expenditure is within the approved
limits.

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TREASURY
MANAGEMENT
It has the responsibility of maintaining records
of revenues collected and disbursement made
by MDAs & MMDAs. The Treasury also
provides the Controller & Accountant General
such information as to enable his office
prepare the Public Accounts of Ghana as
required by law.
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LEGALITY OF
TRANSACTION

The Treasury ensures the legality of
transactions with regard to expenditure and
revenue. This requirement is essential
because the consolidated fund which is the
receptacle for all regular revenues and out of
which all expenditure are met was created.
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TREASURY
MANAGEMENT
By law (the constitution of Ghana) and
transactions therefore must conform to rules
and regulations laid down in the general and
financial orders, Ministry of Finance and
Treasury circulars etc,
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EXPENDITURE AND
REVENUE CONTROL
The Treasury maintains records, books and
other relevant forms to control expenditure and
safeguard revenue.
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RECORD BOOKS
Payment Cash Book

Receipt Cash Book

Revenue Collectors Cash Book

Cashiers Daily Balance Book
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REGISTERS
Register of Vouchers

Register of Value Books

Register of Value Books


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VALUE BOOK

General Counterfoil Receipt Book

Treasury Counterfoil Receipt Book

Cheque Book
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FINANCIAL CONTROL FORMS
Imprest Warrant (T.F 99)
Cheque Order Form (TF 4)
Ledger Sheets (Warrants Sheets)
Establishment Warrant (T.F 127)
Change of Holders Return (T.F 46
Return of Expenditure (T.F 220)

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EXPENDITURE FORMS


Payment Vouchers (PV) (TF.6)

Traveling & Transport Claim (T.F G3)
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REVENUE FORMS

Receipt Voucher (RV) (T.F 15)

Bank Pay-In-Slip)

Allocation Sheet

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ENTRIES MADE AT THE
TREASURY


Entries made in the books of the Treasury
Officer of a particular MDA or MMDA are for
control purpose.
Entries must be made in ink or indelible pencil.
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CASH BOOK ENTRIES

Cash Book entries are made from PVs
(Payment Vouchers) RVs (Receipt Voucher)
TCR (Treasury Counterfoil Receipt) which
serve as source or primary documents
A Cash Book has debit and credit entries.
Receipts are debited and payments are
credited. It is the basis for which reconciliation
is made with the Bank Statement.

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CASH BOOK TRANSCRIPTS

Cash payment transcript has details, such as
the gross amount, net amount, income tax,
payee, account code, PV No., Date and
cheque number.
Cash Receipt Transcript details includes the
date, payer, account code, pay-in-slip, TCR
and amount.
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REVENUE COLLECTORS
CASH BOOK
Revenue Collectors Cash Book, Records
Receipts on the left Hand side and payments
on the right side.
Both side constitutes a folio (Page of a ledger).
The details for the receipt side are as follows:-
Date, No. of Receipt issued, from whom
received, Description of Receipt and Amount.
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REVENUE COLLECTORS
CASH BOOK


The details for the payment are:- Date, Station
at which paid, Treasury Counterfoil Receipt
No. and Amount.
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REVENUE COLLECTORS


Any officer who in the cause of his or her
duties receives monies on behalf of the
government is a Revenue Collector.

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REGISTER OF VOUCHERS

Register of vouchers records all payment
vouchers submitted to the Treasury office. It
shows the date of the receipt of voucher,
account code to whom payable, particulars
and amount.
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REGISTER OF VALUE BOOKS


Register of Value Books records all Value
Books received from Value Books stores. It
shows the date, type of book, serial numbers,
recipient and location.
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VALUE BOOKS


General Counterfoil Receipt Book is used by
Revenue Collectors to collect monies received
on behalf of the government.
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VALUE BOOKS


Cheque books are issued to the Treasury by
the Chief Cashiers office for the payment of
goods and services rendered to particular
MDA/MMDA.
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TREASURY COUNTERFOIL
RECEIPT BOOK


Treasury Counterfoil, Receipt Book is used by
the Treasury to Account for Five percent
withholding tax and monies paid into
government chest.
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RESPONSILITIES OF THE
TREASURY UNIT

Maintain Control Jacket for CAG Warrants.
Issue T.C.R in acknowledgement of payment
into the consolidated fund issue cheques in
payment of goods and services.
Maintain a cash book and prepare bank
reconciliation statement.
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RESPONSIBILITIES
Prepare and submit cash transcripts
Write and sign cheques.
Check and sign EWs & CHRs.
Check accounts classification
Maintain Revenue Cash Book
Process & Forward pension files to
Pension Section.
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PROCUDURES FOR PAYMENT
Receive PVs Stamp and Register
Check the authenticity of PV.
Check availability of fund
Check all supporting documents
Check accounts codes & classification.
Check figures to ensure arithmetical accuracy.
Check the correctness of the narration.
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PROCEDURES
Make entries into the Control Jacket (Ledger
Sheets)
Pass PV for Payment by Treasury officer.
Issue cheques
Sign cheques
Release signed cheques to Accounts office.

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PROCEDURES FOR RECEIPTS
Obtain Bank of Ghana Pay-In-Slip.
Issue Treasury Counterfoil Receipt (TCR)
Check Revenue Collectors Cash Book to
reconcile cash received with pay-in-slip.
Make entries of receipts into the Receipt Cash
Book.
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END OF PRESENTATION



Thank you for your attention and participation.
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