Government of Saint Christopher and Nevis

Accountant General’s Duties

Core statutory duties performed by the Accountant General Department.

Savings and Investment

The treasury serves as steward for the integrity of the Government’s bank and external accounts, meeting financing needs and payment obligations at minimal cost with prudent risk management. Citizens can participate in four national savings instruments: the National Savings Scheme (NSS), Government Savings Bank, Treasury Savings Certificate, and Treasury Bills. For details, call (869) 465-2521 ext. 1049.

Expenditure Management

The Accountant General oversees the disbursement of public money and maintains payment examination systems. A proper system of accounts is established in every ministry, department and service to ensure public money is brought promptly and properly to account. Spending is restricted to amounts approved in the Appropriation Bill, enforced through both manual controls and the Financial Management Information System.

Payroll and Pension Computations

Salaries and wages are computed by the Human Resource Management Department (HRMD); pension and gratuity calculations are the sole responsibility of the Accountant General Department, based on basic salary rather than gross pay. Three categories apply:

Police Force and Defence Force members follow separate calculations under their respective legislation. For salary inquiries, contact HRMD at (869) 467-1260.

Public Accounts

Public Accounts report the Federation’s financial position at fiscal year-end. The Accountant General Department has six months after the end of the financial year to prepare and submit these accounts to the Director of Audit. Per Section 57(4) of the Finance Administration Act, 2007, the Public Accounts include summary statements of revenue and expenditure, comparative revenue statements, asset and liability statements, Special Fund statements, Deposit Fund balances, investment and public debt statements, contingent liabilities, advance account balances, revenue arrears, write-off and remission summaries, and any additional statements required by the National Assembly.

Revenue Management

The Accountant General exercises supervision over the receipt of revenue and secures its punctual collection, ensuring a proper system of accounts is established in every ministry and department so that money received on behalf of Government is brought properly and promptly to account and deposited daily.