Evolution of the Accountant General’s Department

 The Establishment of the Accountant General’s Department dates back to as early as 1890s when the country became a British Protectorate.  At the commencement of the Protectorate in 1891, Sir H.H. Johnstone, Governor of Nyasaland, was the sole Accountant. In 1892, the financial and accounting work of the protectorate was undertaken by a Chief Accountant who formed part of the Secretary’s office establishment. It is probable that the office of Treasury was instituted in 1903.

In 1921 when Income Tax was introduced, the Treasury took over its administration and collection. Up to 1932, in terms of the Colonial Regulations, the Treasurer was merely an Accountant General, the Secretary to the President and Cabinet being Chief Financial Advisor to Government. In Nyasaland, the Treasurer had in fact acted as the Financial Advisor.

In June, 1932 the Secretary of State directed that the Treasurer was to be regarded as the Financial Advisor to Government and the Chief Secretary to be primarily responsible for the preparation of the estimates.

In 1936, the Secretary of   State suggested, as a result of Sir Alan Pym’s report, a change in the financial organization to appoint a Financial Secretary to the Secretariat to deal with estimates, financial, economic and trade matters. This proposal saw the abolition of the post of Treasurer and the reversion of the Treasury to being a purely accounting and revenue collecting Department. The suggestion did not at once receive the approval of the Governor. However, as a result of the Bell Report of 1937, this suggestion was carried out and a Financial Secretary was appointed in 1939. The Treasury then became the Department of Accountant General and the title was changed to that of Central Accounts Branch in 1942. The Officer-In-Charge then was called the Chief Accountant. In 1948 the title reverted to Accountant General’s Department and Income Tax become a separate department.