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CGA Issues Strict Mandate on Journal Entry Submissions Following Audit

CGA Mandate on Journal Entry Submissions

CGA Issues Strict Mandate on Journal Entry Submissions Following Audit

The Office of the Controller General of Accounts (CGA), under the Ministry of Finance, has issued an Office Memorandum to all Ministries and Departments regarding the submission and processing of Journal Entries (JEs).

This communication, dated October 21, 2025, follows several observations raised during the audit of UGFA 2024-25, highlighting critical lapses in the current process.

Audit Observations and Key Issues

The audit noted two primary problems that require immediate attention and action from all departments:

  • Delayed Submissions: Several JEs were proposed from Ministries/Departments well "beyond the prescribed schedule."
  • Incorrect Format: It was also observed that JEs are "not being submitted in prescribed format."

Impact of Delays on Financial Reporting

The Joint Controller General of Accounts emphasized that these delays are not a minor issue. The memorandum states that this practice "adversely impacts the overall accounting process and the timely presentation of accounts to Parliament."

Note: The CGA's office reiterated that Journal Entries should be utilized "strictly in exceptional cases where corrections are necessary" and not as a routine method for adjustments, especially after deadlines have passed.

Required Actions and Mandates

To rectify these issues and prevent future occurrences, the CGA has directed all departments to adhere to the following:

  • Justify Past Delays: Departments must provide a "proper justification for the delayed submission" of any past JEs. This is so the information can be forwarded to the Office of the Director General of Audit (Finance & Communication).
  • Use Prescribed Format: All future JEs must be submitted strictly in the prescribed format (CAM-34).
  • Meet Timelines: Submissions must be made "within the stipulated timelines."
  • Provide Explanations: All JEs must be "accompanied by proper justifications or explanations."
Download the Official Memorandum (PDF)

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