Brief Mandate of the Department

The Office of the Accountant General (OAG) is responsible for managing public finances in line with national laws and regulations. Its key functions include:

• Collecting government revenue
• Authorising payments for works, goods and services
• Preparing and consolidating government accounts and financial reports
• Providing advice on procurement policy
• Ensuring compliance with financial legislation and processes
• Offering custodial and advisory services in the management of public funds

The OAG also ensures that internal controls within Ministries, Departments and Agencies are appropriate, effective, and consistent with both national and international standards.

Its mandate is delivered through two main divisions:

• Compliance & Procurement (C&P)
• Accounts & General Ledger (A&GL)

These are further split into specialised sections that carry out day-to-day operations.

Sections and Their Key Functions

Revenue Office Management

The OAG has established four district branches at Francistown, Jwaneng, Maun and Palapye, as an effort to bring services closer to the people. These branches replicate OAG functions at the district level, ensuring timely service delivery.

• Accounts payables
• Accounts receivables
• Advisory services
• Custody of public funds and financial records

Accounts and Control

This section facilitates accounting recording and reporting for accurate and reliable provision of Government financial data.

• Monthly Financial Reporting
• Annual Financial Performance Reporting
• Advisory Role (Parliamentary Accounts Committee, Ministries and Departments)
• Facilitation of Accounts Reconciliation

Banking

This section provides banking services to the entire Government system, managing both local and foreign disbursements.

• EFT Payments
• Point of Sale services
• Banking Hall Services
• Letter of credit facility
• Deeds of cession

Cash Management

Established in line with Public Finance Management Reforms, this section is made up of three units: Remittance, Guardian Fund, and Cash Management Unit.

• Management of Cash (Cash Forecasts)
• Management of Government Remittances and Investment Accounts
• Special Funds Coordination
• Management of Guardian Fund
• Management of Government bank accounts with Commercial Banks

System Support

Provides financial management systems support to Government Ministries, Departments, and all OAG divisions, covering payroll, pensions, revenue, banking, procurement, and Botswana’s 22 overseas missions.

• Integrated Financial Management Information System (IFMIS) support services
• Development of System Interfaces
• IFMIS Management and Maintenance

Payroll and Pensions

Ensures compliance with laws and regulations by timely and accurately paying personal emoluments and terminal benefits.

• Payroll processing
• Pensions processing
• Management and maintenance of payroll database system

Standards and Inspections

Established under Section 10 of the Public Finance Management (PFM) Act, 2011, this section upholds compliance with finance and procurement laws and regulations.

• Inspecting all Government offices and entities subject to the PFM Act
• Coordinating the development, review, and implementation of financial standards, regulations, policies, guidelines, and procedures
• Inspection of Government Internal Processes for Adequacy and Effectiveness of Controls
• Monitor Compliance to Statutes and Adherence to Standards
• Facilitates Development and Review of Statutes

Procurement

Manages framework contracts for goods and services on behalf of Ministries and Departments to achieve economies of scale. Advises on procurement matters, ensuring compliance with contracts, Supplies Regulations, and legislation.

• Development and Management of Framework Contracts
• Procurement Policy Development Coordination
• Coordination of Procurement and Asset Management Systems
• Disposal of Government Assets
• Coordination of Loss of Stores

Important Documents

Annual Statements of Accounts (ASA) for the Financial Year Ended 31st March 2022 – Download

Contacts

Email Address:
Switchboard No: 3644100
AG’s Office No: 3644101
Postal Address: Private Bag 0030, Gaborone
Physical Address: Plot 53976 (Old BURS Building), Old Lobatse Road, Gaborone