Rule 70 — GFR

Rule 70 Duties and Responsibilities of the Chief Accounting Authority. The Secretary of a Ministry/Department who is the Chief Accounting Authority of the Ministry/ Department shall: —

(i) be responsible and accountable for financial management of his Ministry or Department. [Amendment notes: 1 Inserted vide DoE’s OM No. 8(18)/2021/E.II.A dated 06.05.2022 in view of DEA OM F. No. 4(13)-B(SD)/2021 dated 18.04.2022.]

(ii) ensure that the public funds appropriated to the Ministry or Department are used for the purpose for which they were meant.

(iii) be responsible for the effective, efficient, economical and transparent use of the resources of the Ministry or Department in achieving the stated project objectives of that Ministry or Department, whilst complying with performance standards.

(iv) appear before the Committee on Public Accounts and any other Parliamentary Committee for examination.

(v) review and monitor regularly the performance of the programmes and projects assigned to his Ministry to determine whether stated objectives are achieved.

(vi) be responsible for preparation of expenditure and other statements relating to his Ministry or Department as required by regulations, guidelines or directives issued by Ministry of Finance.

(vii) shall ensure that his Ministry or Department maintains full and proper records of financial transactions and adopts systems and procedures that shall at all times afford internal controls.

(viii) shall ensure that his Ministry or Department follows the Government procurement procedure for execution of works, as well as for procurement of services and supplies, and implements it in a fair, equitable, transparent, competitive and cost- effective manner;

(ix) shall take effective and appropriate steps to ensure his Ministry or Department: -

(a) collects all moneys due to the Government and

(b) avoids unauthorized, irregular and wasteful expenditure.