UNIT 1: OVERVIEW AND REGULATORY FRAMEWORK OF PUBLIC SECTOR ACCOUNTING
Session 1: Meaning, scope and objectives of public sector institutions
Session 2: Differences/Similarities of private and public institutions
And their Accounting systems
Session 3: Objectives and Users of General Purpose Financial
Statements of Public Sector Entities
Session 4: Qualitative Characteristics of Public Financial Statements
Session 5: Elements of Public Sector Financial Statements
And their Measurement Reporting Entity
Session 6: Overview of the Regulatory Framework of public sector
Accounting in Ghana
UNIT 2: PUBLIC SECTOR BUDGETING
| Session 1: Meaning and objectives of budgeting in the Public Sector (PS) | |
| Session 2: | Approaches to budgeting in the public sector |
| Session 3: | Regulatory framework of Budgeting in Ghana |
| Session 4: | The Content of a National budget |
| Session 5: | Budgeting in the Central Government |
| Session 6: | Budgeting in the Local Government
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| UNIT 3: | FINANCIAL REPORTING IN CENTRAL GOVERNMENT |
| Session 1: | Central Government and Central Government Financial
System of Ghana 1.1 Introduction 1.2 Public Fund 1.3 Consolidated Fund 1.4 Contingency Fund 1.5 Other Public Funds |
| Session 2: | IPSAS 9 and IPSAS 23 |
2.1 IPSAS 9: Revenue from Exchange Transactions –
| Objective and Scope
2.2 Measurement of Revenue 2.3 Recognition of Revenue 2.4 IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers) |
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| Session 3: | Revenue and Expenditure recognition in the Public Sector
3.1 Government Revenues 3.2 Government Expenditure |
| Session 4: | The Consolidated Fund and Final Accounts for the
Central Government 4.1 Assets of the Consolidated Fund (Public Asset) 4.2 Liabilities of the consolidated fund (Public Liabilities) 4.3 Final Accounts for the Central Government 4.4 Statement of Receipt and Payment 4.5 Statement of Revenue and Expenditure 4.6 Statement of Financial Position |
| Session 5: | Preparation of accounts for Ministries, Departments and Agencies.
5.1 Introduction 5.2 Functions of MDAs 5.3 Duties of a Head of Department 5.4 Methods of financing the expenditure and commitments of MDAs 5.5 Vote Accounting System 5.6 Appropriation and Annual Estimates 5.7 Vote Management and Control 5.8 Financial Encumbrance (FE) 5.9 Release of Funds to meet expenditure warrant 5.10 Release of funds 5.11 Balance of Appropriation 5.12 Accounts maintained under Vote Accounting System 5.13 Appropriation Account 5.14 Content and Format of Financial Report of MDAs |
| Session 6: | Worked examples on Central Government final Accounts |
| UNIT 4: | FINANCIAL REPORTING IN THE LOCAL GOVERNMENT |
| Session 1: | Decentralization in Ghana
1.1 Introduction |
| 1.2 Concept of Decentralization | ||
| 1.3 Forms of Decentralization | ||
| 1.4 Reasons for Decentralization | ||
| 1.5 Barriers to Decentralization | ||
| 1.6 Features of Local government in Ghana | ||
| 1.7 Functions of Local Government | ||
| 1.8 Structure of the Local Government | ||
| Session 2: | District Assemblies Common Fund | |
| 2.1 Introduction | ||
| 2.2 Functions of the District Assembly | ||
| 2.3 Composition of the District Assembly | ||
| 2.4 Duties of Members | ||
| 2.5 Presiding member | ||
| 2.6 District Chief Executive | ||
| 2.7 Executive Committee | ||
| 2.8 District Assembly Common Fund (DACF)
2.9 Financial Report by the DACF Administrator |
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| Session 3: | Final Accounts of the Metropolitans, Municipals and | |
| District Assemblies | ||
| 3.1 Introduction | ||
| 3.2 Books of Accounts | ||
| 3.3 Financial Reporting
3.4 Format for the Annual Financial Statement of |
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| MMDAs | ||
| Session 4: | IPSAS 14 Events after Reporting Date | |
| 4.1 Objective and Scope | ||
| 4.2 Events after the Reporting Date | ||
| 4.3 Adjusting Events after the Reporting Date | ||
| 4.4 Non-Adjusting Events after the Reporting Date
4.5 Disclosure of Non-Adjusting Events after the |
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| Reporting Date | ||
| Session 5: | IPSAS 16 Investment Properties | |
| 5.1 Objective and Scope of Investment Property | ||
| 5.2 Significant Definitions | ||
| 5.3 Examples of Investment Property | ||
| 5.4 Recognition | ||
| 5.5 Measurement at Recognition | ||
| 5.6 Measurement after initial recognition | ||
| 5.7 Transfers | ||
| 5.8 Fair Value Model | ||
| 5.9 Disposals
5.10 Disclosure: Fair Value and Cost Model |
| Session 6: | IPSAS 17 Properties, Plant and Equipment
6.1 Objective and Scope of IPSAS 17 6.2 Heritage Assets 6.3 Significant Definitions 6.4 Measurement after Recognition 6.5 Depreciation 6.6 Disclosure |
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| UNIT 5: | PUBLIC PROCUREMENT AND PUBLIC SECTOR STORES MANAGEMENT | |
| Session 1: | Meaning and function of public procurement
5.1 Definition and Meaning of Public Procurement 5.2 Some Relevant Definitions 5.3 General Procurement process 5.4 Public Procurement Regulation 5.5 Public Procurement Act 2003 (Act 663) and Public Procurement Amendment Act, 2016 (Act 914) |
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| Session 2: | Public Procurement Board | |
| 2.1 The Public Procurement Board | ||
| 2.2 Functions of the Board | ||
| Session 3: | Procurement structures | |
| 3.1 Procurement Structures | ||
| 3.2 Procurement Entity | ||
| 3.3 Procurement Unit | ||
| 3.4 Entity Tender Committee | ||
| 3.5 Tender review committees | ||
| Session 4: | Procurement rules | |
| 4.1 Procurement Plans | ||
| 4.2 Qualification of Tenderers | ||
| 4.3 Suspension of a Supplier or Consultant | ||
| 4.4 Form of Communication | ||
| 4.5 Records of Procurement Proceedings | ||
| 4.6 Cancellation of Procurement Proceedings | ||
| Session 5: | Methods of procurement | |
| 5.1 Introduction | ||
| 5.2 Methods of Procurement | ||
| 5.3 Requests for Quotations | ||
| 5.4 Framework Contracting | ||
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Session 6: Disposal of Public Assets and Public Sector Stores |
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| Management 6.1 Disposal of Public Assets | ||
| 6.2 Some Relevant Definitions
6.3 Process of Disposal of Stores, Vehicles, Plant |
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| and Equipment | |||
| 6.4 Disposal Methods | |||
| 6.5 Public Sector Stores Management | |||
| 6.6 Importance of Public Sector Stores Management | |||
| 6.7 Inventory/Store Management Techniques/Tools | |||
| UNIT 6: | PUBLIC SECTOR ACCOUNTABILITY | ||
| Session 1: | The Concept of Public Accountability | ||
| 1.1 Financial Accountability in the Public Sector | |||
| 1.2 Reasons for Accountability | |||
| 1.3 Mechanisms for Ensuring Public Accountability | |||
| 1.4 The Concept of Financial Control | |||
| 1.5 Benefits of Financial Control | |||
| 1.6 Control Structures | |||
| Session 2: | Corporate Governance Principles for Public Sector | ||
| Entities | |||
| 2.1 What is Corporate Governance? | |||
| 2.2 Importance of Good Corporate Governance
2.3 Symptoms of Bad Corporate Governance in the |
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| Public Service 2.4 Corporate Governance Structure in the Public |
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| Service | |||
| 2.5 Principles of Good Corporate Governance
2.6 Board/Council Responsibilities of Public Sector |
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| Entities | |||
| Session 3:
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Structures for Accountability (The Controller and Accountant General’s Department and Internal Audit Agency)
3.1 Internal Audit and internal Agency Act 2003 3.2 Functions of the Agency (Section 3) 3.3 Governing Body of the Agency (Section 4) 3.4 Functions of the Board (Section 6) 3.5 Tenure of Office of Members of the Board (Section 7) 3.6 Meetings of the Board (Section 9) 3.7 Disclosure of interest (Section 10) 3.8 Committee of the Board (section 11) |
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| Session 4: | Audit Service and Auditor General’s Report
4.1 Audit Service Act, 2000 (Act 584) |
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| 4.2 Auditor General
4.3 Constitution of Ghana (1992) 4.4 Appointment of the Auditor-General 4.5 Audit of Public Accounts Generally 4.6 Audit of Foreign Exchange Transactions 4.7 Examination of Accounts 4.8 Auditing of Statutory Corporation 4.9 Examination on Receipt of Controller and Accountant Independence and Power of the Auditor-General 4.10 Annual Estimates of the Service 4.11 Stationing of Officers in Organizations Subject to Audit |
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| Session 5: | Public Accounts Committee and Finance Committee of
Parliament 5.1 Public Account Committee 5.2 Public Finance Committee |
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| Session 6:
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Audit Committees 6.1 Establishment of the Audit Committee | ||
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