Ministries, Departments and Agencies (Retention of Funds) Act, 2007 Act 735

MINISTRIES, DEPARTMENTS AND AGENCIES (RETENTION OF FUNDS) ACT,
2007 (ACT 735)
ARRANGEMENT OF SECTIONS
Section
1. Retention of percentage of collections
2. Existing enactments amended
3. Ministries, Departments and Agencies empowered to internally generate and retain funds
4. Accounts and audit
5. Utilisation of internally generated funds
6. Amendment of Schedules
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ncies empowered to internally generate and retain funds
4. Accounts and audit
5. Utilisation of internally generated funds
6. Amendment of Schedules
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ACT 735
REPUBLIC OF GHANA
THE SEVEN HUNDRED AND THIRTY-FIFTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
MINISTRIES, DEPARTMENTS AND AGENCIES (RETENTION OF FUNDS) ACT,
2007
AN ACT to authorise the generation and retention by Ministries, Departments and Agencies
of a percentage of the moneys they realise in the course of the performance of their functions
and to provide for related matters. DATE OF ASSENT: 18th May, 2007. ENACTED by the President and Parliament:
Section 1—Retention of percentage of collections
(1) The preparation and submission of estimates and the reporting and accounting for them are
subject to the Financial Administration Act, 2003 (Act 654). (2) The retention of moneys is subject to the Financial Administration Act 2003 (Act 654). (3) Ministries, Departments and Agencies specified in the first column of the First Schedule
shall retain out of the revenues and other moneys realised or received by them in the
performance of their functions, the percentage specified in the second column of the First
Schedule.

other moneys realised or received by them in the
performance of their functions, the percentage specified in the second column of the First
Schedule.

Section 2—Existing enactments amended
The enactments specified in the first column of the Second Schedule are hereby amended as
stipulated in the second column. Section 3—Ministries, Departments and Agencies empowered to internally generate and retain
funds
A Ministry, Department and Agency specified in the first column of the Third Schedule may,
(a) raise or receive moneys in respect of the performance of its functions, and
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and Agency specified in the first column of the Third Schedule may,
(a) raise or receive moneys in respect of the performance of its functions, and
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(b) retain out of moneys raised or received, the percentage stipulated in the second column of
the Schedule. Section 4—Accounts and audit
The provisions of article 187 of the Constitution which relate to the Auditor-General shall apply
to the moneys retained under this Act.

nts and audit
The provisions of article 187 of the Constitution which relate to the Auditor-General shall apply
to the moneys retained under this Act.

Section 5—Utilisation of internally generated Funds
Despite any other provision in any enactment to the contrary
(a) Internally Generated funds can only be utilised when the activities on which the expenditure
will be incurred have been programmed and approved in that Ministry's, Department's and
Agency's expenditure budget by Parliament;
(b) Ministries, Departments and Agencies which have approval to retain and utilise internally
generated funds can only incur expenditure funded by internally generated funds for a
particular month if the records of collection for the previous month, bank lodgments, and
expenditure returns for the previous month have been submitted to the Ministry of Finance;
(c) Internally Generated Funds shall not be used for the payment of salaries, staff benefits and
other allowances except where the allowances are directly related to the provision of services
that will lead to increased revenue. Section 6—Amendment of Schedules
The Minister for Finance may by legislative instrument amend the Schedules to this Act.

ll lead to increased revenue. Section 6—Amendment of Schedules
The Minister for Finance may by legislative instrument amend the Schedules to this Act.

SCHEDULE
FIRST SCHEDULE
(Section 1)
MINISTRIES, DEPARTMENTS AND AGENCIES PROPOSED
PERCENTAGE (%)
RETENTION
Ministry of Women and Children Affairs (Efua Sutherland Children's Park)
.... 50%
Regional Centres for National Culture .. .. 50%
National Council on Tertiary Education .. .. 100%
Prisons Service .. .. 60%
Ghana Library Board .. .. 100%
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al Centres for National Culture .. .. 50%
National Council on Tertiary Education .. .. 100%
Prisons Service .. .. 60%
Ghana Library Board .. .. 100%
3

Public Records and Archives Administration.. .. 50%
Ministry of Foreign Affairs .. .. 25%
Narcotic Control Board .. .. 50%
Driver and Vehicle Licensing Authority .. .. 15%
Ghana Immigration Service .. .. 20%
National Museum .. .. 100%
Food and Drugs Board .. .. 50%
SECOND SCHEDULE
(Section 2)
Existing Act Amending provision
National Council for Tertiary Education Act, 1993 (Act 454) Section 12 is amended by
the insertion of a new section 12A;
"Retention of internally generated funds
12A. The National Council for Tertiary Education may retain the percentage specified in the
second column of the First Schedule out of the moneys realised in the performance of its
functions."
Ghana Library Board Act, 1970 (Act 327) Section 10 is amended by the addition of a new
paragraph (g);
(g) The Board may retain the percentage specified in the second column of the First Schedule
out of the moneys realised in the performance of its functions."
National Museum Decree, 1969 (N.L.C.D. 387) Paragraph 25 is amended by the insertion
of a new paragraph 25A;
"Retention of internally generated funds
25A.

onal Museum Decree, 1969 (N.L.C.D. 387) Paragraph 25 is amended by the insertion
of a new paragraph 25A;
"Retention of internally generated funds
25A.

The National Museum may retain the percentage specified in the second column of the
First Schedule out of the moneys realised in the performance of its functions."
Public Records and Archives Administration Act, 1997 (Act 535) Section 15 is amended by
the addition of a new Section 15A;
"Retention of percentage of internally generated funds. 15A. The Department may retain the percentage specified in the second column of the First
Schedule out of the moneys realised in the performance of its functions."
Narcotic Drugs (Control, Enforcement and Sanctions Law 1990 (PNDCL 236) Section 55
is amended by the insertion of a new section 55A;
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its functions."
Narcotic Drugs (Control, Enforcement and Sanctions Law 1990 (PNDCL 236) Section 55
is amended by the insertion of a new section 55A;
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"Retention of percentage of internally generated funds
55A. The Narcotic Control Board may retain the percentage specified in the second column of
the First Schedule out of the moneys realised in the performance of its functions."
Consular Fees Act, 1964 (Act 231) Section 8 is amended by the insertion of a new section
8A;
"Retention of percentage of internally generated funds
8A. The Ministry of Foreign Affairs may retain the percentage specified in the second column
of the First Schedule out of the moneys realised in the performance [sic] its functions. "
Driver and Vehicle Licensing Authority Act 1999 (Act 569) Section 18 is amended by
the substitution for section (1) of;
"18 (1). The Funds of the Authority shall Include
(a) moneys provided to the Authority by Parliament in the performance of its Functions,
(b) loans granted to the Authority,
(c) grants, and
(d) moneys accruing to the Authority for service provided to the public. (2) The Authority may retain the percentage specified in the second column of the First
Schedule out of the moneys realised in the performance of its functions."
Immigration Service Law, 1989 (P.N.D.C.L.

in the second column of the First
Schedule out of the moneys realised in the performance of its functions."
Immigration Service Law, 1989 (P.N.D.C.L.

226) Section 4 is amended by the substitution
for paragraph "(h)" of;
"(h) The Immigration Service may retain the percentage specified in the second column of the
First Schedule out[sic] the moneys realised in the performance of its functions."
Prisons Service Decree, 1972 (N.R.C.D. 46) Section 4 is amended by the addition of;
"(3). The Prisons Service may retain the percentage specified in the second column of the First
Schedule out of the moneys realised in the performance of its functions". National Commission on Culture Law, (1990 P.N.D.C.L. 238) Section 21 is amended by
the addition of a new paragraph (e)
"(e). The Commission may retain the percentage specified in the second column of the First
Schedule out of the moneys realised in the performance of its functions"
Food and Drugs Board Act, 1992 (P.N.D.C.L. 305B) 1. Section 28 is amended by the
insertion of
(a) a new paragraph (d) (i) as follows;
"(d) (i) charge fees for services rendered under this Act"
(b) subsection (3) as follows
"(3) The Board may retain the percentage specified in the Second Schedule out of the money
realised in the performance of its functions"
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as follows
"(3) The Board may retain the percentage specified in the Second Schedule out of the money
realised in the performance of its functions"
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2. Section 47 is amended by the addition of a new paragraph to (b) (vii) as follows:
"(b) (vii) specifying fees to be charged for services rendered under this Act".
THIRD SCHEDULE
(Section 3)
Ministries empowered to internally generate and retain funds
MINISTRIES, DEPARTMENTS AND AGENCIES PROPOSED
PERCENTAGE (%)
RETENTION
Ministry of Water Resources, Works & Housing 0%
Ministry of Trade, Industry and PSI 0%
Ministry of Road Transport 0%
Police Hospital 100%
Motto Traffic Transport Unit (MTTU) Spot Fine 25%
37 Military Hospital 100%
Plant Protection and Regulatory Service 20%
Opportunity Industrialisation Centre 100%
Public Works Department 50%
Kwame Nkrumah Memorial Park 100%
Registrar General's Department 20%
Institute of Accountancy Training 100%
Northern Region Rural Integrated Programme (NORRIP) 0%
Department of Parks and Gardens 0%
Government Technical Training Centre 100%
Veterinary Service Department 25%
Department of Feeder Roads 50%
Department of Urban Roads 50%
Department of Rural Housing 100%
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Office of State Protocol 50%
Date of Gazette Notification: 24th May, 2007.
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