The Constitutional and

Financial Responsibilities of
Principal Government Officers

Lecture 6
Toncan T Eli
Leaning Objectives

I. Explain principal government officers

II. Provide definition of various government
apparatus
Principal government officers

"Principal government officers" typically refer to high-

ranking officials within a government organization or
agency who hold significant decision-making authority
and responsibility.
These individuals often occupy leadership positions and
play crucial roles in policy-making, administration, and
governance.
Principal government officers

Principal government officers can vary depending on the

structure of the government and the specific jurisdiction,
but they often include:
1. Head of State: This could be a president, monarch, or
other executive leader who serves as the highest-ranking
official in the government.
2. Head of Government: Usually the prime minister or
another executive official responsible for overseeing the
administration of government policies and programs.
Principal government officers
3. Cabinet Ministers: These are appointed officials who
head various government departments or ministries,
responsible for specific areas such as finance, defense,
health, education, etc.
4. Judicial Officers: This includes judges and justices who
preside over courts and adjudicate legal disputes
according to the law.
Principal government officers

5. Legislative Officers: Such as the speaker of the house,

the senate president, or similar positions responsible for
presiding over legislative bodies and ensuring orderly
proceedings.
6. Local Government Officials: Mayors, governors, or other
officials responsible for governing specific regions or
localities within the jurisdiction
Principal government officers
These principal government officers collectively form the
leadership and administrative core of a government, with
each playing a distinct role in the governance and
functioning of the state.
They are tasked with upholding the principles of
accountability, transparency, integrity, impartiality, and
responsibility, as previously explained, to ensure effective
and ethical governance.
Definitions
 Accountable Officers - person in charge of the
Ministry or Government Agency such as the
Permanent Secretary.
 This officer will be responsible for all expenditures
and revenue collection of the Ministry. Even
though they can delegate they are still responsible.
 If they do delegate then this person can not further
delegate. Must understand the leadership code
and constitution – especially chapter 10. All now
part of the performance agreements of Permanent
Secretaries.
Definitions
 Financial Controller - person assigned financial
responsibility for a Ministry. Accountable to both
Permanent Secretary and Accountant General
Accounting Officer – any person handling money.
Public Officer - means a person holding or acting
in any public office
Definitions
 Financial Controller - person assigned financial
responsibility. Accountable to both the
Permanent Secretary and the Accountant
General.
Roles & Responsibilities of Principal
Government Officers
 (Part 3 – Public Financial Management Act
2013)
Responsibilities of ministers:
 promote sound fiscal and macroeconomic
policies by developing and implementing policy
framework, supervising and monitoring
government finances and coordinating inter-
government financial and fiscal resources
Roles & Responsibilities of Principal
Government Officers
 Responsibilities of ministers:
 ensure appropriate financial management and
review of proposals with fiscal and economic
implications prior to their consideration by the
cabinet.
establish standards of good governance and define
the roles of key stakeholders
establish internal control mechanism that accord with
the principles referred to in section 6(b) and
Provide a full account of the finances of the
Government to the Cabinet and National
parliament.
Roles & Responsibilities of Principal
Government Officers
Responsibilities of Secretaries:
 responsible for supervision of the Ministry as
provided in section 40 of the Constitution and
shall support the Minister in meeting responsibilities
to the Government.
promptly appraise the Minister of any defect in
the Act or subsidiary legislation which might result
in a diminution of control over the public
resources of the Government
exercise his powers and functions under the
Public Financial Management Act 2013 to ensure
its effective application and enforcement.
Roles & Responsibilities of Principal
Government Officers
Responsibilities of Accountant General:
 Shall support the secretary in meeting his
responsibilities and is responsible for the use,
custody and safety of public resources and the
compilation and management of the public
accounts.
In addition, the Accountant General shall:
Manage, assess and recommend
improvements to systems and processes
related to public financial management within
the Government.
Roles & Responsibilities of Principal
Government Officers
Responsibilities of Accountant General:
 advise the minister on the basis of accounting to
be adopted by the Government and the
classification system to be used and ensure that
i. a proper system of accounting is established and
operational; and
ii. appropriate systems of control are in place to
ensure that all money received and paid to the
Government is promptly and properly brought to
account in the prescribed manner, and
Roles & Responsibilities of Principal
Government Officers
Responsibilities of Accountant General:
 take necessary measures to prevent or reduce
the risk of fraud, embezzlement, abuse or
mismanagement of the public resources by
ensuring that appropriate and prescribed systems
of control are in place.
Roles & Responsibilities of Principal
Government Officers
Responsibilities of Accountable Officers:
 responsible for the agency head in respect of
which they appointed, for proper management
and control of expenditures and for all revenues
and other public resources received, held or
disposed of by that agency, in accordance with
the requirements of the Public Financial
Management Act 2013 and subsidiary legislation.
Roles & Responsibilities of Principal
Government Officers
Responsibilities of Accounting Officers:
 appointed by the Public Service Commission in
consultation with the Accountant-General, are
responsible to their accountable officers and the
Accounting-General for carrying out the duties
assigned to them under this Act and the
subsidiary legislation in respect of the custody
and handling of, and accounting for public
money, stores or property.
Roles & Responsibilities of Principal
Government Officers
Responsibilities of Financial Controllers:
a) accounting officers appointed by the Public
Service Commission in consultation with the
Accountant-General;
b) responsible for a Government Agency’s financial
management operations; and
c) accountable to their Permanent Secretaries and
the Accountant-General for carrying out the
duties assigned to them under this Act and the
subsidiary legislation.
 Penalties for irresponsible accountable,
accounting or public officers
 An accountable, accounting or public officer who, in
return for any personal material or immaterial gain or
for that of any other person
a) fails to collect any money owing to the
Government
b) is irresponsible for any improper payment of public
monies
c) Is negligent in relation to, or responsible for any
deficiency in, the destruction, damage or loss of
any public monies, stamps, securities, public stores,
or other public property
 Penalties for irresponsible accountable,
accounting or public officers
 An accountable, accounting or public officer who, in return
for any personal material or immaterial gain or for that of any
other person
d) is responsible for any financial loss to the Government
through failure to obey any order or instructions properly
given to him.
e) fails to carry out duty set out in the Act.
f) uses government bank account or uses, keeps or pays
public money contrary to the Act.
g) conducts a Government procurement activity contrary to
the Act. Or fails to comply with laid out Government
procurement procedures
 Penalties for irresponsible accountable,
accounting or public officers
 An accountable, accounting or public officer who, in return
for any personal material or immaterial gain or for that of any
other person
h) fails to carry out his duties in respect of public resources or
to comply with the prescribed procedures

is guilty of misconduct in office under section 84 is deemed to

be guilty of an act of misconduct under Part III of the
Leadership Code Act 1999 and Part IV (Complaints and
Investigation) and V (Proceedings in the High Court) of that
Act apply in respect of such misconduct.
End