Accounting Officer — Definition and General Responsibilities
An Accounting Officer is the Permanent Secretary of a ministry or head of an extra-ministerial office or other arm of government who controls and is responsible for its human, material and financial resources. Duties include maintaining proper budgetary and accounting systems and controls; minimizing waste and fraud; rendering financial returns; safeguarding assets; appearing before the Public Accounts Committee on audit queries; ensuring accurate revenue collection and accounting; prudence in expenditure; proper assessment of fees and charges; revenue-control procedures; investigation of revenue losses; comparison of actual revenue with budget estimates; and prompt remittance of revenue collected.
Reference: Federal Government Financial Regulations, FR 111–112
Also covered in
On receipt of Treasury Form 146, the Accounting Officer reviews the action of the Head of Department/Division and may request the Accountant-General to convene a Board of Enquiry; recommends terms of reference; and within 14 days of receipt submits recommendations on any necessary immediate disciplinary action and accounting safeguards to the Accountant-General, Chairman Federal Civil Service Commission and Auditor-General.
Reference: FR 2506
The Accounting Officer of a procuring entity has overall responsibility for planning, organisation and implementation of procurement and must ensure compliance, committee arrangements, budget integration and accountability.
Reference: s.35