Accountant General of Dominica

The Accountant General is the principal financial officer in the Government of Dominica, responsible for maintaining government accounts, managing the Consolidated Fund, and ensuring financial transactions are recorded and reported accurately. As head of the Accountant General’s Department within the Ministry of Finance, they serve as the operational hub for public spending, revenue receipt, and fiscal accountability.

Roles and Institutional Responsibilities

The Accountant General holds multiple critical responsibilities in Dominica’s fiscal system, including:

• Custodianship of the Consolidated Fund: Overseeing all collections and disbursements from this central government account, ensuring funds are legally authorized and accurately posted.
• Treasury management: Supervising the Central Payment Account and other government bank accounts, coordinating salary and pension payments, loan advances, and maintaining the Contingencies Fund.

Accounting, Reporting, and System Integrity

As head of the Accountant General’s Department (AGD), the Accountant General ensures:

• Daily processing of all government transactions, both receipts and payments, into the financial system, promoting accurate, real-time data.
• Bank reconciliations and IFMIS integration to reduce manual errors and support timely reporting.
• Monthly, quarterly, and annual financial statements that feed into national accounts and support transparency and budget compliance.

Coordination with Oversight Bodies

The Accountant General interfaces with several key offices and authorities:

• Financial Secretary and Minister for Finance: Offering technical advice on expenditure controls, debt service schedules, and fund allocations.
• Director of Audit (formerly Auditor General): Providing audited accounts and raw financial data to enable independent review and compliance verification.
• Debt Management Unit: Working together to service government debt and ensure payments stay within authorized ceilings.

Financial Oversight and Public Accountability

The office plays a central role in public financial management by:

• Recording legally authorized disbursements and detecting irregularities or overspending.
• Ensuring all public sector payments, from staff salaries to supplier contracts, are backed by valid warrants and correctly coded into budgets.
• Maintaining a transparent audit trail and coordinating with the Audit Office and Public Accounts Committee for post-mortem review and accountability.

Key Functions in Summary

• Account maintenance: Keep detailed records of all receipts and expenditures for government entities.
• Fund administration: Manage public accounts, including pension, salary, loan, and Contingency Funds.
• Reporting and integration: Produce accurate financial statements, integrate data into IFMIS, and support monthly/yearly reports.
• Financial control: Authorize disbursements, reconcile bank accounts, and collaborate with audit and debt teams.