Revised Laws of Saint Lucia (2022)

Financial Regulations – Section 54

(Statutory Instruments 36/1997 and 54/2013)

Statutory Instrument 36/1997 .. in force 1 April 1997

Amended by S.I. 54/2013 .. in force 29 July 2013

ARRANGEMENT OF REGULATIONS

PART 1
PRELIMINARY

PART 2
ACCOUNTING OFFICERS

PART 3
ACCOUNTS

PART 4
SUB-ACCOUNTANTS

PART 5
PREPARATION OF ESTIMATES

PART 6
RESTRICTIONS ON EXPENDITURE

PART 7
PAYMENT AND COLLECTION OF REVENUE

PART 8
RECEIPT OF PUBLIC MONEY

PART 9
PAYMENTS

PART 10
SALARIES, WAGES AND ALLOWANCES

PART 11
PENSIONS

PART 12
RECOVERY OF OVERPAYMENTS

PART 13
DEPOSITS

PART 14
EXPENDITURE FROM LOANS

PART 15
ADVANCES

PART 16
IMPRESTS

PART 17
BANK ACCOUNTS

PART 18
CHEQUES

PART 19
DIRECT DEPOSIT

PART 20
CUSTODY OF CASH, STAMPS, RECEIPT BOOKS SECURITIES, KEYS, ETC.

PART 21
HANDING OVER OF CASH, STAMPS, RECEIPT FORMS,
CHEQUE BOOKS AND KEYS

PART 22
BOARDS OF SURVEY OF CASH AND STAMPS

PART 23
SHORTAGE OR LOSS OF MONEY, STAMPS, SECURITIES AND OTHER
FINANCIAL INSTRUMENTS

PART 24
ACCOUNTING RECORDS

PART 25
SPECIAL FUNDS AND TRUST FUNDS

PART 26
MISCELLANEOUS

FINANCIAL REGULATIONS – SECTION 54

Commencement [1 April 1997]

PART 1
PRELIMINARY

1.   Short title

These Regulations may be cited as the Financial Regulations.

2.   Interpretation

1.  

   (1)   In these Regulations —

“Act” means the Finance (Administration) Act;

“commitment incurred” means any liability in respect of goods or services supplied and received by a Government Department;

“department” means a Ministry or a non-ministerial department of Government;

“head of division” means an officer who is in charge of a division of a department;

“sub-accountant” means an officer who is entrusted with the receipt, custody and disbursement of public money and who is required to keep one of the recognized cash accounts, the transactions in which are accounted for to the Accountant General and subsequently embodied in the final public accounts of Saint Lucia.

1.  

   (2)   Any word or phrase defined in the Finance (Administration) Act shall bear a corresponding meaning in these Regulations.

3.   Reference to Director of Finance and Planning

Where any doubt exists in respect of any duties or responsibilities of any person or procedures to be followed in carrying out the provisions of these Regulations the matter shall be referred to the Director of Finance and Planning for his or her directions.

PART 2
ACCOUNTING OFFICERS

4.   Accountant general

1.  

   (1)   The Accountant General is designated chief accounting officer and shall be responsible for the accounting arrangements in all Departments.

1.  

   (2)   Subject to section 5 of the Act, the duties of the Accountant General shall be —

   1.  

      (a)     to control the issues out of the Consolidated Fund and ensure that no payment is made which has not been authorised in accordance with PART 6 of the Act;

   1.  

      (b)     to control issues out of other funds authorised by the Minister and to ensure that no payment is made except for the purpose so authorised;

   1.  

      (c)     to maintain accounts of all appropriations made by the House of Assembly;

   1.  

      (d)     to ensure that there is sufficient unencumbered balance available out of every appropriation to discharge any commitments payable during the financial year in which the commitment is made;

   1.  

      (e)     to pre-audit or examine before issue all vouchers, invoices and acquittances for payment of money in order to ensure that they comply with these Regulations;

   1.  

      (f)     to provide accounting services to Departments in connection with the collection of revenue and the expenditure of public monies;

   1.  

      (g)     to exercise control over all officers in his or her Department and sub-accountants entrusted with the receipt or payment of public monies and to take precautions by the maintenance of efficient internal controls and checks, including surprise inspections, against the occurrence of fraud, embezzlement or negligence;

   1.  

      (h)     to act as custodian of all Government securities and other financial instruments;

   1.  

      (i)     to receive all monies accruing to the Consolidated Fund and other funds entrusted to him or her;

   1.  

      (j)     to maintain the central financial accounts of Government including revenue, expenditure, assets and liabilities;

   1.  

      (k)     to prepare monthly and annual financial statements and periodic and special accounting and financial statements as are required for audit and management purposes.

5.   Accounting officer

1.  

   (1)   Subject to section 6 of the Act, an accounting officer shall be responsible for ensuring that —

   1.  

      (a)     the financial business of Government for which he or she is responsible is properly conducted;

   1.  

      (b)     the public funds entrusted to his or her care are properly safeguarded and are applied only to the purposes approved by the House of Assembly;

   1.  

      (c)     all payments from the votes or funds under his or her control are properly authorised;

   1.  

      (d)     any information required by the Accountant General and the Director of Audit concerning his or her accounts is promptly made available;

   1.  

      (e)     departmental records are maintained in accordance with these Rules and any other accounting instructions issued by the Accountant General;

   1.  

      (f)     an efficient system of internal control with respect to all financial transactions is maintained;

   1.  

      (g)     his or her financial and accounting records are produced for audit on demand by the Director of Audit.

1.  

   (2)   An accounting officer shall respond promptly to any query addressed to him or her by the Accountant General or by the Director of Audit giving full particulars of the information required.

1.  

   (3)   Any such reply shall be furnished within 14 days and if a complete reply cannot be given an interim reply shall be supplied.

1.  

   (4)   An accounting officer shall immediately bring to the notice of the Accountant General and the Permanent Secretary, Personnel, any incompetence or repeated carelessness on the part of a subordinate officer involved in the collection, expenditure and accounting for, public funds.

6.   Disagreement with minister

1.  

   (1)   If, in the exercise of his or her responsibilities under regulation 5, an accounting officer disagrees with the Minister under whose portfolio his or her department falls upon any matter affecting the financial administration of his or her Department, he or she shall put his or her objections in writing and place on record his or her disagreement with any decision made by the Minister concerned.

1.  

   (2)   If the Minister concerned adheres to his or her decision, the accounting officer shall accept it and act thereon only on the written instructions of the Minister concerned, making reference to such decision if the need arises for him or her to defend his or her action.

1.  

   (3)   Copies of his or her objections and the instruction given by the Minister concerned shall be forwarded by the accounting officer to the Director of Finance and Planning, the Accountant General and the Director of Audit.

7.   Public accounts committee

An accounting officer is answerable to the House of Assembly through the Public Accounts Committee for the carrying out of his or her responsibilities under regulations 5.

8.   Continuing responsibility of accounting officer

1.  

   (1)   An accounting officer is not absolved from his or her responsibility for complying or ensuring compliance with the Act, these Regulations and any instructions given to him or her, or by him or her within the scope of his or her responsibility, by reason of the responsibility of the Accountant General or the Director of Audit in connection with the public accounts and finances.

1.  

   (2)   An accounting officer shall not be relieved from responsibility for any act which he or she is required to perform by the Act, these Regulations and any instructions given to him or her, the performance of which he or she has delegated to an officer subordinate to him or her.

1.  

   (3)   Where it is proved to the satisfaction of the Director of Finance and Planning an officer to whom an accounting officer has delegated authority, for the doing of an act, has exceeded the authority delegated to him or her, then that officer shall be held jointly responsible with the accounting officer.

PART 3
ACCOUNTS

9.   Accounting unit

1.  

   (1)   There shall be an accounting unit in each Department under the overall supervision of the accounting officer.

1.  

   (2)   The accounting officer shall ensure that proper arrangements are made in the unit for the disposal of its work.

10.   Vote accounting

1.  

   (1)   Expenditure shall be classified in strict compliance with the approved Estimates.

1.  

   (2)   An accounting officer shall maintain control over expenditure of his or her Department to ensure that the amounts provided in the Estimates are not exceeded.

1.  

   (3)   Under his or her obligation under this regulation, an accounting officer shall keep a departmental vote account in the approved form which shall clearly show at all times in respect of each service —

   1.  

      (a)     the original amount approved by the House of Assembly for the year;

   1.  

      (b)     supplementary amounts approved by the House of Assembly;

   1.  

      (c)     the amount, if any, reserved by the Minister;

   1.  

      (d)     reallocations made by the Minister under section 23 of the Act;

   1.  

      (e)     virements approved by the Director of Finance and Planning under section 24 of the Act;

   1.  

      (f)     credits to the vote;

   1.  

      (g)     transfers to be added or deleted;

   1.  

      (h)     charges or payments made against the vote;

   1.  

      (i)     expenditure to date;

   1.  

      (j)     actual balance on the vote;

   1.  

      (k)     outstanding commitments;

   1.  

      (l)     uncommitted balance on the vote.

1.  

   (4)   Vote accounts shall be maintained in the following manner —

   1.  

      (a)     as soon as a voucher is authorised for payment it shall be entered in the vote account and the entry initialled by the accounting officer or any officer authorised by him or her to do so;

   1.  

      (b)     the accounting officer or the officer authorised by him or her shall ensure that expenditure commitments in respect of goods invoiced but not yet paid for, and all other commitments are noted in the commitments column of the vote account;

   1.  

      (c)     at the end of every month the vote account shall be reconciled item by item with the Accountant General's accounts;

   1.  

      (d)     liabilities, including outstanding commitments, incurred but not paid during the financial year must be charged to the appropriate vote account at the end of the financial year.

11.   Records relating work to cost

1.  

   (1)   Where expenditure covers a variety of services or projects, accounting officers shall maintain appropriate departmental accounts to enable them to control the progress of each service or project.

1.  

   (2)   Separate accounts must be maintained for each service or project.

12.   Charges incurred by external agents

Where any charge is incurred by an external agent or agency against any loan or grant in respect of which an appropriation has been made, it is the duty of the accounting officer to ensure that the charge is brought to account against the appropriate vote.

13.   Sufficiency of votes

Accounting officers shall ensure that at all times the balance of votes are sufficient to meet all commitments against the vote for the remainder of the year.

14.   Review of expenditure

Accounting officers shall undertake regular reviews of their vote accounts and report any unfavourable trends to the Director of Finance and Planning.

15.   Commitments

1.  

   (1)   A commitment incurred before the end of a financial year for goods or services or any amounts due or owing under a contract that remains unpaid at the end of the financial year shall be recorded as a charge against the vote to which it relates and credited to a deposit account.

1.  

   (2)   Subject to paragraph (3), payment may be made from a deposit account for the purpose of settling a commitment recorded as a charge against the vote in accordance with paragraph (1).

1.  

   (3)   Any payment made in respect of a commitment that is in excess of the amount charged under paragraph (1) shall—

   1.  

      (a)     be charged against the appropriate vote in the year in which the payment is made; and

   1.  

      (b)     be a reduction of the amount available for spending under the vote.

16.   Use of vote balances

1.  

   (1)   The unexpended portion of any vote shall not be used for the purpose of setting up any reserve to meet future payments and shall not be carried to a deposit or suspense account except with the approval of the Director of Finance and Planning.

1.  

   (2)   Stores may not be drawn from unallocated stores or purchased for use before they are required so as to utilise balances in the vote account which would otherwise lapse at the end of the financial year.

1.  

   (3)   Expenditure properly chargeable to the account of a financial year shall not be deferred or placed in suspense for the purpose of avoiding an excess in the vote account for that financial year.

17.   Direct Charges (Amended by S.I. 54/2013)

1.  

   (1)   An accounting officer shall be notified by the Accountant General of any charges incurred through procurement agents against the votes under his or her control and such charges shall be duly recorded in his or her vote accounts.

1.  

   (2)   A copy of the debit advice issued by the Accountant General shall be returned to him or her endorsed by the accounting officer that the charges have been entered in his or her vote account.

1.  

   (3)   The Accountant General, upon receipt of a monthly bill for repetitive payments may, after consultation with the Director, charge the expenditure to the appropriate vote account of the relevant Ministry or Department. (Inserted by S.I. 54/2013)

1.  

   (4)   Where a monthly amount is charged against the vote account under subregulation (3), the Accountant General shall issue a debit advice to the accounting officer within 5 working days of such charge. (Inserted by S.I. 54/2013)

18.   Advance or suspense accounts

1.  

   (1)   The authority of the Director of Finance and Planning is required for opening any personal advance account.

1.  

   (2)   The Accountant General may authorise temporary advance accounts incidental to the business of Government if such account is cleared by the end of the financial year.

1.  

   (3)   Suspense accounts may be opened only when the incidence of a charge is not known and in such cases prompt action shall be taken to determine the incidence of the charge and to remove the charge from the suspense account to the appropriate vote account.

19.   Form of accounts

1.  

   (1)   Accounts may be maintained in the form approved by the Accountant General.

1.  

   (2)   Without limiting the generality of paragraph (1), the Accountant General may give approval for accounts to be kept—

   1.  

      (a)     in bound or loose-leaf registers;

   1.  

      (b)     in photographic film;

   1.  

      (c)     by any system of mechanical or electronic data processing;

   1.  

      (d)     by any other information storage device that is capable of reproducing information required in intelligible written form within a reasonable period of time.

20.   Security of accounts

1.  

   (1)   The pages of all account books must be serially numbered.

1.  

   (2)   Where mechanical or electronic devices are used to maintain and store accounts the Accountant General in consultation with the Director of Audit shall take such reasonable steps to ensure that—

   1.  

      (a)     adequate measures shall be taken to secure the accounts against unauthorised entry;

   1.  

      (b)     the pages of all print-outs of the accounts shall be serially numbered and secured in a binder.

1.  

   (3)   Computer tapes, discs, diskettes or other mechanical or electronic devices used for recording accounts or accounting data, when not in use, shall be secured by the accounting officer.

1.  

   (4)   Computer tapes, discs, diskettes or other mechanical or electronic devices used for recording accounts or accounting data shall not be erased except on the authority of the accounting officer.

1.  

   (5)   Cards or loose leaves issued for use shall not be removed or destroyed without the authority of the accounting officer.

21.   Alternation of accounts and documents

Audited accounts and documents shall not be altered without the consent in writing of the Director of Audit.

22.   Use of green pencil and ink

The use of green pencil and ink on account books and records is reserved for audit purposes and is prohibited to all other officers.

23.   Inspection of accounts

1.  

   (1)   The Accountant General shall, without giving notice, cause inspection of the accounts of Departments.

1.  

   (2)   The Director of Finance and Planning shall be informed of any irregularity in connection with such accounts that may have been discovered.

PART 4
SUB-ACCOUNTANTS

24.   Sub-accountant's accounts

1.  

   (1)   Every sub-accountant shall maintain records as may be required by the Accountant General.

1.  

   (2)   Every sub-accountant shall balance his or her cash account daily, and details of the cash on hand at the close of business each day shall be shown in the cash register.

1.  

   (3)   A monthly reconciliation between the opening and closing cash balances and the totals of receipts and payments shall be prepared by each sub-accountant and endorsed in the cash register.

PART 5
PREPARATION OF ESTIMATES

25.   Revenue estimates

1.  

   (1)   Accounting officers shall in each year, before the deadline stipulated by the Director of Finance and Planning, submit to him or her in the form as may be approved for the purpose, estimates of the sums of revenue to be collected by their Departments in the following financial year together with revised estimates of revenue collection in respect of the current financial year and forecasts in respect of the 2 financial years succeeding the following financial year.

1.  

   (2)   Accounting officers shall review the estimates of revenue for the current financial year and the following financial year on the last working day of the month of March in each year and shall inform the Director of Finance and Planning of changes that appear to be necessary.

26.   Expenditure estimates

Accounting officers shall in each year, by the deadline stipulated by the Director of Finance and Planning, submit to him or her in the form as may be approved for the purpose, estimates of the sums required for recurrent and capital expenditure to be incurred by their Departments during the following financial year together with revised estimates of expenditure in respect of the current financial year and forecasts in respect of the 2 financial years succeeding the following financial year.

27.   Economy in estimating

Accounting officers shall carefully scrutinise all items of expenditure to ensure —

1.  

   (a)     that services which are no longer essential are eliminated;

1.  

   (b)     that all necessary services are provided at a reasonable cost;

1.  

   (c)     that new projects or programmes are analysed in detail giving —

   1.  

      (i)     the financial requirements for the budget years,

   1.  

      (ii)     an operation plan covering material and other inputs and personnel required; and

1.  

   (d)     that public funds are spent to the best advantage.

28.   Inclusion of commitments

Accounting officers shall ensure that —

1.  

   (a)     all Cabinet Conclusions which affect their estimates are adequately provided for;

1.  

   (b)     all known commitments arising out of the implementation of any project or programme are included in the expenditure estimates.

29.   New expenditure proposals

1.  

   (1)   Proposals for new staff positions, increases in salary (other than normal increments) or new or expanded services shall not be included in the estimates of expenditure unless prior approval has been obtained from the Minister.

1.  

   (2)   Recommendations in respect of subsection (1) should be submitted to the Director of Finance and Planning not later than June in each year unless otherwise directed.

1.  

   (3)   Each proposal should be submitted separately with a full explanation together with relevant extracts from any prior correspondence or report.

30.   Inclusion does not imply sanction

Authority for expenditure shall not be inferred from the fact that provision for such expenditure has been included in the draft estimates, and no such authority shall be taken to exist until the approval of the House of Assembly has been obtained.

31.   Estimates to be accurately stated

1.  

   (1)   Estimates shall be stated to the nearest $100, shall be accurate and shall be based on the latest current information on revenue and expenditure trends.

1.  

   (2)   Explanations must be given for any marked difference between —

   1.  

      (a)     the original and revised estimates for current financial year; and

   1.  

      (b)     the revised estimates for the current financial year and the estimates for the following financial year.

32.   Supporting statements

Except where the Minister or any officer authorised by him or her otherwise directs, accounting officers shall forward with the draft estimates a statement in support of each item of personal emoluments showing the names of officers, the dates on which increments (if any) will accrue to them, the actual salary payable to each officer in the current financial year and the salary provided for each officer in the following financial year.

33.   Separation of estimates

1.  

   (1)   Estimates of expenditure shall show separately items of recurrent and non-recurrent expenditure.

1.  

   (2)   Accounting officers shall clearly indicate in respect of each item in the draft estimates which sums are to be appropriated by the House of Assembly and which sums are already charged upon the Consolidated Fund by the Constitution or provided for under any enactment, and in all cases reference should be made to the relevant section of the Constitution or the law, as the case may be.

34.   Estimates of statutory bodies

Where any law creating a statutory body or other similar body requires that its annual budget be approved by Government, that body shall comply with any specific instructions which may be given by the Minister or any officer authorised by him or her.

PART 6
RESTRICTIONS ON EXPENDITURE

35.   Numbering of Warrants

1.  

   (1)   All warrants issued under PART 5 of the Act must be classified according to type and numbered serially in respect of each financial year.

1.  

   (2)   Copies of warrants issued should be distributed to the Accountant General, the Director of Audit and to the accounting officer concerned.

36.   Reserved vote

1.  

   (1)   Where the Minister, in the exercise of his or her powers under section 27(2) of the Act, reserves any item of expenditure he or she shall indicate such reservation in the general warrant or provisional general warrant, as the case may be, issued by him or her or by letter under his or her hand addressed to the accounting officer concerned.

1.  

   (2)   Where an accounting officer considers expenditure essential under a vote for which he or she is responsible but which has been reserved, he or she shall apply to the Minister for the release of the whole or part of the amount reserved.

1.  

   (3)   In any application under paragraph (2) the accounting officer shall give full reasons why the release is necessary and, in particular, any reason why expenditure should not be deferred.

1.  

   (4)   A copy of the authority to incur expenditure under a reserved vote shall be sent to the Accountant General, the Director of Audit and the accounting officer concerned.

37.   Liability of officers

An accounting officer and any officer duly authorised by him or her, incurring expenditure in excess of amounts appropriated or otherwise approved by the Minister or the Director of Finance and Planning, as the case may be, or incurring expenditure without proper authority, shall be liable either jointly or severally, under PART 10 of the Act.

PART 7
PAYMENT AND COLLECTION OF REVENUE

38.   Responsibility of accounting officers

1.  

   (1)   Accounting officers are responsible for the prompt collection of all revenue relating to their Departments.

1.  

   (2)   It is the duty of accounting officers to ensure that—

   1.  

      (a)     persons indebted to Government are informed by notice of all debts about to fall due or which become due by that notice;

   1.  

      (b)     such persons are reminded of debts which have become due—

      1.  

         (i)     by regular request or demand for payment, or

      1.  

         (ii)     where the debt is in the nature of an annual or periodic licence fee, by adequate notification in the Saint Lucia Gazette and any newspaper circulating in Saint Lucia or by notice on the radio or television;

   1.  

      (c)     prompt action is taken for the collection of the debts in a court of competent jurisdiction or by any other legal process;

   1.  

      (d)     cases referred to court for prosecution are actively pursued and that any court orders are executed;

   1.  

      (e)     any difficulty experienced in the collection of any monies due to the Government is reported to the Director of Finance and Planning and the Accountant General.

1.  

   (3)   Accounting officers shall ensure that all claims in respect of expenditure against externally financed projects are promptly submitted for reimbursement and that reimbursements received are correctly accounted for and brought into revenue.

39.   Liability of collector of revenue

Where any debt due to Government becomes unrecoverable and there has been unreasonable delay by a responsible officer in making a request or demand for payment or in instituting legal action for the recovery of such debt, such officer is liable under section 45(2) of the Act.

40.   Responsibility of police

1.  

   (1)   It is the duty of the police to ensure that all persons are in possession of licences which they are required by law to possess.

1.  

   (2)   The Commissioner of Police shall issue reminders to police officers of the dates on which the various licence fees fall due for payment.

41.   Record to be kept

A record should be kept in each Department of—

1.  

   (a)     the date of issue of all notices of debts about to become due or which become due by such notice;

1.  

   (b)     the date of issue of all requests or demands for payment of debts which have become due;

1.  

   (c)     the date on which legal action was instituted for the recovery of overdue debts.

42.   Reports of arrears of revenue

1.  

   (1)   Accounting officers responsible for the collection of revenue shall submit to the Accountant General annual returns of arrears of revenue and monthly reports of arrears of revenue recovered.

1.  

   (2)   Returns and reports must be rendered in the form approved by the Accountant General and must reach him or her not later than one month after the end of each period indicated in subsection (3).

1.  

   (3)   Annual returns shall be submitted in respect of each financial year ending 31 March.

1.  

   (4)   Annual returns or monthly reports shall be submitted by each accounting officer whether or not arrears have accrued or recovery made as the case may be in his or her department.

PART 8
RECEIPT OF PUBLIC MONEY

43.   Receipts of money to be accounted for

All receipts of public money shall be properly accounted for in such books or records of account as may be prescribed.

44.   Receipts of public money to be vouched

All receipt entries in the accounts must be vouched for in the form approved by the Accountant General.

45.   Receipts to be issued to and by collectors of revenue

1.  

   (1)   A collector of revenue other than a sub-accountant who receives any duties, taxes, licences, fees, levies, rents or other public monies, whether or not forming part of the revenues of the Government of Saint Lucia shall pay the whole of the amounts received daily either into a bank to the credit of the Consolidated Fund Services Account or to the Accountant General or to a sub-accountant and shall obtain a receipt for the amounts paid in.

1.  

   (2)   A collector of revenue shall issue an official receipt for each sum received by him or her except that, in the case of the Comptroller of Customs, a duly stamped, signed and numbered copy of a customs entry shall serve as a receipt.

46.   Lodgements

A collector of revenue or a sub-accountant who deposits money into a bank shall obtain from the bank a deposit receipt for the amount of the deposit in such form as the Accountant General may approve.

47.   Verification of receipts

1.  

   (1)   All payments of money or submissions of deposit receipts to the Accountant General or to a sub-accountant shall be supported by—

   1.  

      (a)     a paying-in slip quoting the serial numbers of the receipts issued by the collector of revenue in respect thereof; and

   1.  

      (b)     the used receipt books from which the receipts were issued; or

   1.  

      (c)     a certified statement of a computer print-out showing details of all receipts issued.

1.  

   (2)   The Accountant General or the sub-accountant as the case may be shall verify the serial numbers of the receipts appearing on the paying-in slip and enter the serial number of the paying-in slip on the Treasury Receipt issued by him or her.

1.  

   (3)   Deposit receipts shall be submitted to the Accountant General at the earliest opportunity after the deposit was made.

48.   Receipts by other officers

Whenever an officer or a person other than the Accountant General, a sub-accountant or a collector of revenue receives public money he or she shall as soon as possible pay it to the Accountant General or a sub-accountant or a collector of revenue and obtain a receipt for it.

49.   Alterations in paying-in slips

Any alterations in paying-in slips must be initialled by the payer.

50.   Alternations in receipts

1.  

   (1)   Revenue receipts shall be issued in serial number order and they shall not be altered in any way without the approval of the Accountant General.

1.  

   (2)   Revenue receipt books shall not be cut or divided; and where electronic systems are in use, measures shall be taken to secure the receipt-writing device.

1.  

   (3)   Alterations shall not be made in the amounts shown as received on receipts or licences.

51.   Cancellation of receipts

1.  

   (1)   When it becomes necessary to cancel a receipt all copies bearing the same serial number shall be endorsed “Cancelled” and signed by a responsible officer and securely attached to the relevant receipt book.

1.  

   (2)   Where electronic systems are in use, the cancellation of a receipt should be done in accordance with procedures approved by the Accountant General.

52.   Lost receipt

1.  

   (1)   If an issued receipt is lost and a copy is applied for, a certified true copy on departmental stationery may be furnished; but a new receipt shall not be issued from a receipt book or electronic system.

1.  

   (2)   In no case may a duplicate copy of a receipt or licence be issued except with the approval of the Accountant General.

53.   Public notice regarding receipts

Accounting officers shall display in each office where money is collected a notice stating that a printed official receipt must be obtained by every person paying money to the account of Government.

54.   Facsimile signature stamps prohibited

Facsimile signature stamps shall not be used in signing receipts or any other revenue documents.

55.   Maintenance of cash accounts

All collectors of revenue shall be required to maintain a manual or electronic cash account in a form approved by the Accountant General.

56.   Receipts re cash accounts

Every revenue receipt issued for money received shall be entered in serial order number in the cash account.

57.   Verification of cash accounts

Collectors of revenue shall submit their cash accounts at intervals not exceeding one month to the Accountant General or to a sub-accountant for verification and certification of any amounts paid in.

58.   Responsibility of accounting officers re: cash account

The examination of a cash account by the Accountant General or a sub-accountant shall not in any way absolve an accounting officer from his or her responsibilities under regulation 5.

59.   Receipt forms

1.  

   (1)   All licences, permits, certificates, passage orders and other documents on which payments are received shall be issued from receipt forms capable of producing one or more duplicate copies or a counterfoil; and printed receipt forms shall be bound and pre-numbered serially.

1.  

   (2)   When a specially printed receipt has not been prescribed a general revenue receipt shall be used.

1.  

   (3)   Despite paragraphs (1) and (2), the Accountant General may approve the forms to be used in the receipt of revenue.

1.  

   (4)   For the purposes of this regulation and regulations 60 and 61 “general revenue receipt” includes all forms, licences, permits, tickets, discs, electronic devices approved by the Accountant General for use in the collection of revenue.

60.   Issue of receipt forms

1.  

   (1)   General revenue receipt forms shall not be issued to persons other than authorised collectors of revenue.

1.  

   (2)   The Accountant General shall order the printing of general receipt forms and the manufacture of plates, discs or other forms of articles used in acknowledgement of receipt of revenue.

61.   Director of Audit to be advised of issues

The Director of Audit shall be advised of all issues of general revenue receipt forms made by the Government Printing Office.

62.   Custody of receipt forms

1.  

   (1)   All revenue receipt forms of whatever description shall be secured in the custody of the collector of revenue or an officer authorised by him or her.

1.  

   (2)   An officer to whom revenue receipt forms have been issued for use shall be responsible for them until they have been returned to the collector of revenue.

63.   Used receipt forms

Used receipt forms shall be retained by the collector of revenue until they have been checked by an officer from the Audit Department, and audited used forms shall be returned immediately after audit to the Accountant General.

64.   Obsolete receipt forms

Revenue receipt forms which are obsolete and no longer required for use shall be listed and returned to the Accountant General; a copy of the list acknowledged by the Accountant General shall be retained by the collector of revenue.

65.   Responsibility for checking receipt forms

1.  

   (1)   Revenue receipt forms shall be carefully checked on receipt and the officer receiving such receipt forms shall certify to that effect.

1.  

   (2)   Any error either in the numbering or in the quantity supplied shall be reported immediately to the Accountant General and the Director of Audit.

66.   Transfer of receipt forms

Revenue receipt forms shall not be transferred from one officer to another without the consent of the Accountant General, provided that in the case of the handing over of responsibilities from one officer to another a transfer may be made after the signing of a handing over statement by the officer receiving the revenue receipt forms and the officer handing over.

67.   Stock register

1.  

   (1)   The Accountant General shall maintain a stock register showing the receipt, issues and balances of each type of revenue receipt form.

1.  

   (2)   Every collector of revenue holding stocks of revenue receipt forms shall maintain a stock register as approved by the Accountant General.

1.  

   (3)   Each bound book of revenue receipt forms received or issued for use shall be entered on a separate line and a separate page shall be reserved for each type of revenue receipt form.

68.   Half-yearly returns of receipt forms

1.  

   (1)   Every collector of revenue having the custody of revenue receipt forms, shall render a return on the prescribed form to the Accountant General as at June 30 and December 31 each year, showing every revenue receipt form or book of forms, as the case may be, recorded in his or her stock register with a notation to indicate—

   1.  

      (a)     whether it is used, partly used or unused;

   1.  

      (b)     whether audited or not audited;

   1.  

      (c)     whether returned to the Accountant General or still held in custody.

1.  

   (2)   Every return shall be checked by the Accountant General and any discrepancy shall be promptly investigated and reported to the Director of Audit.

PART 9
PAYMENTS

69.   Authority for payment

Payment shall not be made out of the Consolidated Fund except with the express authority of the Minister which authority shall be given by the Minister under his or her hand by the issue of any one of the following—

1.  

   (a)     provisional general warrant;

1.  

   (b)     general warrant;

1.  

   (c)     advance warrant; or

1.  

   (d)     imprest warrant.

70.   Unauthorised payment

1.  

   (1)   Any officer making, allowing or directing any unauthorised payment to be made shall be held personally responsible for the amount of the payment and any officer whose duties require him or her to prepare, submit or check any such payment shall be similarly responsible for the amount of such payment.

1.  

   (2)   In the event of any unauthorised payment being made in consequence of an incorrect certificate on a voucher or an invoice, the certifying officer shall be held responsible and may be liable to surcharge.

71.   Payment instrument

1.  

   (1)   Every payment made shall be on the authority of an accounting officer or any other officer duly authorised by him or her.

1.  

   (2)   In executing payment, any one of the following instruments may be used—

   1.  

      (a)     a payment voucher in the form prescribed;

   1.  

      (b)     a procurement invoice specifically designed and approved by the Accountant General for use as a payment instrument;

   1.  

      (c)     a machine-readable instruction that is either transmitted electronically by a data communication network or is recorded on magnetic tape, disk, diskette or other electronic device, accepted for use by the Accountant General.

1.  

   (3)   The Accountant General shall consult with the Director of Audit on the security of payment instruments adopted for use.

1.  

   (4)   Every payment instrument shall be in favour of the person to whom payment is due.

1.  

   (5)   Where the payment instrument is a cheque it shall be in accordance with regulations 117 to 120.

72.   Responsibility when signing

An Accounting officer or an officer duly authorised by him or her who signs or authorises a payment instrument certifies to the accuracy of every detail set out in the instrument and is responsible for ensuring—

1.  

   (a)     that the service specified has been satisfactorily delivered;

1.  

   (b)     that the prices charged are either according to contract or approved scales or fair and reasonable according to current local rates;

1.  

   (c)     that proper authority has been obtained for the expenditure in respect of which payment is made;

1.  

   (d)     that computation and costings have been verified and are arithmetically correct;

1.  

   (e)     that the person named in the instrument is entitled to receive payment; and

1.  

   (f)     that stores purchased have been correctly received and put to use or taken on charge.

73.   Alternations in paying-in slips

All payment instruments shall—

1.  

   (a)     contain full particulars of each service such as dates, numbers, quantities, distances and rates so as to enable them to be checked without reference to any other document;

1.  

   (b)     be supported by claims, invoices or other relevant documents;

1.  

   (c)     quote the appropriate authority for expenditure or payment;

1.  

   (d)     quote the head, sub-head and item number of the Estimates or the appropriate expenditure code in the case of non-appropriated items;

1.  

   (e)     contain the required certificates and endorsements; and

1.  

   (f)     contain the amount of the payment in figures in the appropriate column and in words in the appropriate spaces.

74.   Payment instrument to be certified

1.  

   (1)   Every payment instrument shall be certified by an officer duly authorised to do so.

1.  

   (2)   The power to delegate authority to sign or certify payment instruments rests with the accounting officer.

1.  

   (3)   The accounting officer shall obtain specimen signatures of all officers to whom he or she has delegated authority to sign or certify payment instruments, one copy of which should be sent to each of the Accountant General and Director of Audit and another copy to be retained by him or her.

1.  

   (4)   A payment certificate shall be in such form that it cannot be imitated, duplicated or emulated by a person other than the person authorised to certify such payment and any such certificate shall be such that—

   1.  

      (a)     it clearly identifies the person certifying such payment;

   1.  

      (b)     it involves the use of information which is personally generated at the time of the certification by the person authorised to certify and does not originate from a stored location as part of an automated process; and

   1.  

      (c)     it can be authenticated by the Accountant General before the payment of settlement is made, and can be audited after the payment or settlement is made.

75.   Certifying officers to exercise care

Every certifying officer shall exercise the greatest care to ensure that certificates they sign are true and correct.

76.   Payment instruments to be written and signed in ink

1.  

   (1)   Except as provided in regulation 71(2)(c), payment instruments shall be written or printed and signed in ink.

1.  

   (2)   Except as authorised in regulation 118 stamped facsimile signatures should not be used.

77.   Original instrument be signed

The original copy of each payment instrument must be signed by the certifying officer and the authorising officer, all other copies shall be initialled by the certifying officer and clearly marked “copy not for payment”.

78.   Payment instrument to be pre-audited

The Accountant General or any officer authorised by him or her before passing any payment instrument for payment, shall ensure—

1.  

   (a)     that the head, sub-head and item of expenditure charged with the payment is correctly charged according to the Estimates for the current financial year;

1.  

   (b)     that the authority for the payment is correctly stated;

1.  

   (c)     that the person signing as accounting officer is properly authorised to do so;

1.  

   (d)     that the appropriate certificate has been attached to the payment instrument;

1.  

   (e)     that the amount to be paid is correctly stated in words and figures;

1.  

   (f)     that the payment represents a fair charge against funds;

1.  

   (g)     that all alterations on the face of the payment instrument or any particulars related thereto are correctly initialled by the authorised officer;

1.  

   (h)     that all deductions due to be made from such payment are duly and correctly made.

79.   Payment to persons named in instrument and others

1.  

   (1)   Payments shall be made only to persons named in the payment instrument or their representatives.

1.  

   (2)   When payment is to be made to a representative of the person named in the payment instrument, the appropriate authority for the payment must be presented to the Accountant General; but such authority shall include powers of attorney, letters of administration and other written warranty of authority or order.

1.  

   (3)   A copy of the authority presented shall be retained by the Accountant General or a suitable notation shall be made in respect thereof on the payment instrument.

80.   Lost payment instruments

1.  

   (1)   If an original payment instrument is lost, any payment instrument prepared in substitution therefor shall contain an endorsement that the original has been lost.

1.  

   (2)   The loss of an original payment instrument shall be noted in the relevant section of the vote account register.

1.  

   (3)   A payee when presenting for payment a payment instrument which has been prepared in substitution for a lost original payment instrument shall sign an indemnity to refund the full amount paid to him or her in the event of double payment.

81.   Payments to be made within the financial year

1.  

   (1)   An accounting officer shall ensure that payment in respect of any charge incurred during the financial year is made during that financial year.

1.  

   (2)   Subject to regulation 15 and except with the approval of the Director of Finance and Planning, no payment in respect of a charge incurred during a financial year shall be made in any subsequent period.

82.   Departmental warrant

1.  

   (1)   Where it becomes necessary for work to be done by one department on behalf of another, the accounting officer of the department on whose behalf the work is to be done may authorise the accounting officer of the department undertaking the work, by means of a departmental warrant, to incur expenditure against a vote under his or her control.

1.  

   (2)   An accounting officer to whom such authority is given shall maintain an account of all expenditures incurred against the vote stated in the warrant and shall submit monthly reports in respect thereof to the accounting officer from whom authority was received.

1.  

   (3)   An accounting officer to whom a warrant is issued shall be personally responsible for all expenditure incurred in excess of the amount stated in the warrant.

PART 10
SALARIES, WAGES AND ALLOWANCES

83.   Records to be kept

Accounting officers shall keep records of all officers paid from personal emoluments votes as will enable them to determine at all times in respect of each officer—

1.  

   (a)     the rate of salary and any allowance payable;

1.  

   (b)     the authorised deductions to be made from each officer's salary;

1.  

   (c)     the dates on which increments become due;

1.  

   (d)     the leave due and taken;

1.  

   (e)     any other matter affecting the personal emoluments payable;

1.  

   (f)     the establishment position held and the station to which he or she is posted.

84.   Authority for payment of salaries

No salaries, wages or allowances shall be paid in respect of new appointments, acting appointments or changes in office or rates except with the written authority of the person or authority empowered by law to make such appointment or changes.

85.   Unpaid salaries and wages

Accounting officers shall ensure that unpaid salaries and wages are properly accounted for and secured and that subject to regulation 15 procedures that apply to the regular payment of salaries and wages are applied to the payment of such unpaid salaries and wages.

86.   Salaries and wages unpaid for more then 3 months

1.  

   (1)   Any salaries and wages unpaid for more than 3 months shall be paid to the Accountant General and credited to the account “Deposits: Unpaid Salaries, Wages and Allowances”.

1.  

   (2)   When the payee concerned makes a claim, the accounting officer shall prepare a payment instrument charged to the account “Deposits: Unpaid Salaries, Wages and Allowances” to be sent to the Accountant General for payment.

87.   Daily paid workers

1.  

   (1)   Officers employing daily paid workers are required to keep records of the days or hours worked by each worker for the purpose of determining the amount of wages to be paid, gratuities, leave entitlements and similar benefits due to the worker.

1.  

   (2)   The records referred to in paragraph (1) shall be prepared daily on the spot where the work is being done and shall be open for inspection by any authorised officer.

1.  

   (3)   The accounting officer shall arrange that such records are checked before payment is made by officers assigned to such duties in his or her Department.

88.   Overtime

Whenever overtime is to be paid, the time records shall clearly distinguish between ordinary time and overtime.

89.   Computation of salaries

1.  

   (1)   Where salaries and allowances are paid by monthly instalments of ¹/₁₂ of the annual rates, such payments shall be final settlements for the periods to which they relate.

1.  

   (2)   The computation for a broken period of a month shall be made with reference to the number of days in each month.

1.  

   (3)   Where salaries and allowances are paid by quarterly instalments of ¼ of the annual rate the computation for a broken period shall be made with reference to the number of days in each quarter.

90.   Certificates of salaries

1.  

   (1)   Payment instruments in respect of claims for re-imbursement or allowances shall be certified by the claiming officer.

1.  

   (2)   The following certificates shall be used as appropriate—

   1.  

      (a)     for ordinary claims—

1.  

   “Certified Correct”;

   1.  

      (b)     for transport allowance—

1.  

   “I certify that vehicle no... has been maintained in running order during the period for which allowance is claimed”;

   1.  

      (c)     for subsistence allowance—

1.  

   “I hereby certify that ..... was travelling on duty on the days specified and I am satisfied that the amount claimed in respect of such travel is fair and reasonable”;

   1.  

      (d)     for claims where supporting receipts or invoices are not obtainable—

1.  

   “I certify that the charges have been incurred solely upon the public business, receipts/invoices being unobtainable.”

91.   Delayed claims

Any negligence or delay on the part of officers in presenting claims for reimbursement may result in the claims being totally or partially disallowed by the Accountant General.

PART 11
PENSIONS

92.   Records of retiring benefits

The Accountant General shall maintain a record of all approved retiring benefits showing in respect of each retired officer the following—

1.  

   (a)     the name of the officer and the office held on the date of his or her retirement;

1.  

   (b)     the date of birth and date of retirement;

1.  

   (c)     the cause of retirement;

1.  

   (d)     the date from which pension is payable;

1.  

   (e)     the amount of gratuity;

1.  

   (f)     the rate of pension;

1.  

   (g)     the file reference number; and

1.  

   (h)     the address of the pensioner.

93.   Notice of retirement

1.  

   (1)   Accounting officers shall submit to the Director of Finance and Planning not later than 4 months before the end of each financial year the names and pensionable emoluments of all officers in their department who will be retiring from the public service during the following financial year.

1.  

   (2)   An officer shall not later than 6 months before the end of a financial year give notice to the accounting officer in his or her department of his or her intention to retire from the service during the following financial year.

94.   Deferred payments of retiring benefits

Any failure on the part of an officer to give the required amount of notice of his or her intention to retire from the public service may result in the deferment of the payment of any retiring benefits due to him or her in respect of his or her service with Government for not more than one year after such payment is due.

PART 12
RECOVERY OF OVERPAYMENTS

95.   Unauthorised or incorrect payment

When an unauthorised payment or overpayment is discovered the person overpaid shall be informed and the unauthorised or incorrect payment shall be stopped immediately.

96.   Steps to recover unauthorised payment or overpayment

1.  

   (1)   If the unauthorised payment or overpayment has already been made, the accounting officer shall—

   1.  

      (a)     take steps to determine liability if any, of the person responsible for the unauthorised payment or overpayment;

   1.  

      (b)     report the circumstances to the Director of Finance and Planning and copy such report to the Accountant General and the Director of Audit;

   1.  

      (c)     take steps to recover the unauthorised payment or the amount overpaid.

1.  

   (2)   In the event of an unauthorised payment or overpayment the accounting officer may, with the written consent of the Director of Finance and Planning, accept proposals for the repayment by instalments of any unauthorised payment or overpayment on such terms and conditions as the Director determines.

1.  

   (3)   In fixing repayment terms the Director of Finance and Planning shall take cognisance of any voluntary payments made by the person to whom an unauthorised payment or overpayment was made.

97.   Crediting recovered

1.  

   (1)   Receipts on account of unauthorised payments or overpayments recovered in respect of expenditure incurred in a previous financial year shall be credited to an appropriate revenue head.

1.  

   (2)   Unauthorised payments or overpayments recovered in respect of expenditure incurred within the same financial year in which the unauthorised payment or overpayment was made shall be credited to the expenditure vote to which the unauthorised payment or overpayment was charged.

PART 13
DEPOSITS

98.   Deposit accounts

Where monies, not being part of general revenue or development programme funds, are received for a specific purpose, such monies shall be credited to a deposit account approved by the Accountant General.

99.   Payments from deposit accounts

Payments from a deposit account shall be authorised by the accounting officer responsible for the operation of the account or by such other officer designated by him or her.

100.   Accounts not to be exceeded

Accounting officers shall ensure that payments made from deposit accounts are not in excess of the unspent balances of the accounts.

101.   Suspense accounts

1.  

   (1)   If at any time monies are received which are not identifiable with any service or purpose, such monies may be credited to a suspense account.

1.  

   (2)   The Accountant General shall investigate the source and purpose of the receipt and shall, as soon as possible thereafter, transfer the amount received to the appropriate head of revenue.

1.  

   (3)   Any balance held in a suspense account shall be transferred to general revenue at the end of each financial year.

PART 14
EXPENDITURE FROM LOANS

102.   Expenditure from loans prohibited

1.  

   (1)   Expenditure shall not be incurred against funds deriving from loans unless such loans have been authorised by the House of Assembly.

1.  

   (2)   The Accountant General shall ensure that all payments made against loan funds are accounted for in the appropriate loan accounts and that all payments made are kept within the loan amount authorised.

PART 15
ADVANCES

103.   Advances to officers

Advances may be made to public officers on such terms and conditions as may be determined by the Director of Finance and Planning.

104.   Advances to non-public officers

1.  

   (1)   Advances shall not be made to persons other than public officers except for a public purpose approved by the Minister.

1.  

   (2)   Where the Minister approves an advance to any person other than a public officer the terms on which such advance is to be given shall be explicitly stated.

105.   Recovery of advances

1.  

   (1)   An advance shall be repaid within the time and in accordance with the terms and conditions stipulated.

1.  

   (2)   In any case in which an advance is not repaid within the time or in accordance with the terms and conditions stipulated, the Accountant General shall take measures for the recovery of the amount due as he or she thinks appropriate.

1.  

   (3)   Except as may otherwise be directed by the Director of Finance and Planning, the outstanding balance of any advance is recoverable in full from any emoluments, pension or gratuity payable to any officer who leaves the public service on transfer, retirement, resignation, termination of appointment, dismissal or for any other cause.

PART 16
IMPRESTS

106.   Purpose of imprests

1.  

   (1)   Imprests shall be made only for the specific purpose for which they were issued.

1.  

   (2)   The Accountant General shall issue such imprests as may be authorised by warrant under the hand of the Minister.

107.   Payments from imprests

Imprests shall not be used except where immediate payments are required to be made which for purposes of efficiency and the exigencies of the service cannot be made by the submission of payment vouchers to the Accountant General.

108.   Accounting for imprests

1.  

   (1)   The Accountant General shall maintain an account for every imprest issued to an accounting officer.

1.  

   (2)   Every accounting officer in receipt of an imprest shall keep an account of every payment made from that imprest.

109.   Imprest cash account

Every accounting officer in receipt of an imprest shall keep a cash account in which shall be recorded every sum received on the issue of that imprest and every payment made out of the sums received.

110.   Reimbursements of imprest payments

An accounting officer may obtain reimbursement for payments made out of an imprest by submitting to the Accountant General or a sub-accountant receipted claims and payment instruments in respect of such payments together with a signed journal voucher duly completed to debit the expenditure head to which the payment is charged and to credit the imprest account.

111.   Retirement of imprest

1.  

   (1)   Imprests shall be retired by the date indicated in the warrant or before the end of the financial year whichever is the earlier.

1.  

   (2)   Imprests shall be accounted for in full by the date stipulated in the warrant and any unexpended balance at the date of such accounting shall be paid to the Accountant General.

112.   Duration of responsibility imprest

An accounting officer to whom an imprest is issued shall not be relieved of responsibility for such imprest until all payment instruments for and claims paid from the imprest have been examined by the Accountant General and found correct.

PART 17
BANK ACCOUNTS

113.   Opening of bank accounts

1.  

   (1)   Bank accounts shall not be opened or operated except with the approval of the Accountant General.

1.  

   (2)   The Accountant General shall issue instructions as may be necessary for the opening and operation of bank accounts.

1.  

   (3)   The authority to operate a bank account shall be granted only to an accounting officer.

114.   Overdrafts prohibited

An accounting officer shall not overdraw a bank account operated by him or her.

115.   Cash register to be maintained

1.  

   (1)   An accounting officer shall ensure that a cash register is properly maintained for each bank account operated by him or her.

1.  

   (2)   Any sums paid into or out of the bank account shall be brought to account in the cash register immediately.

116.   Reconciliation accounts

1.  

   (1)   The balance of the bank account as shown in the bank statement shall be verified with the balance shown in the cash register at least monthly.

1.  

   (2)   A reconciliation statement shall be prepared in respect of each such verification by the accounting officer authorised to operate the account and copied to the Accountant General.

PART 18
CHEQUES

117.   Cheques to be signed

1.  

   (1)   Cheques drawn on bank accounts approved by the Accountant General shall be signed and countersigned by such persons as the Accountant General determines.

1.  

   (2)   The counterfoil or machine copy of each cheque shall be initialled by each signing officer.

118.   Computerised cheques

1.  

   (1)   Cheques may be issued by the use of mechanical or electronic equipment.

1.  

   (2)   Adequate security measures shall be taken to restrict entry to mechanical or electronic cheque-writing device to persons specifically authorised by the Accountant General.

1.  

   (3)   The Accountant General may authorise the signing of cheques by the use of mechanical or electronic equipment capable of reproducing facsimiles of signature or signatures of the persons duly authorised by him or her to sign cheques.

119.   Cheque books to be secured

1.  

   (1)   Cheque books issued for use of an officer shall be secured when not in use.

1.  

   (2)   The counterfoil of used cheques shall be secured for audit checking and verification.

120.   Spoilt cheques

1.  

   (1)   Spoilt cheques shall be retained and clipped to the matching counterfoil.

1.  

   (2)   Each spoilt cheque shall be marked or stamped across its face “Cancelled” and initialled by a designated officer.

121.   Cheques may be accepted in payment

1.  

   (1)   Cheques drawn on a bank in Saint Lucia or bankers' cheques may be accepted in payment of revenue or for any other service.

1.  

   (2)   Where payment of revenue is to be made by cheque, the Accountant General shall be named as payee.

1.  

   (3)   Accounting officers and collectors of revenue shall ensure that reasonable steps are taken to establish the validity of such cheques and the good standing of the account against which the cheques are drawn.

122.   Cheques to be lodged

Cheques received by accounting officers and collectors of revenue shall be lodged to the appropriate bank account or with the Accountant General immediately.

123.   Dishonoured cheques

In the event that a cheque accepted in payment of revenue or for any other service is dishonoured upon presentation, the accounting officer or collector of revenue accepting such cheque shall be responsible for taking appropriate action to recover the payment.

124.   Cheques not to be encashed

In no circumstances should a collector or receiver of revenue convert into cash cheques received by him or her or cheques presented to him or her by any person whether or not that person is an officer.

PART 19
DIRECT DEPOSIT

125.   Direct deposit

1.  

   (1)   The Accountant General may authorise direct deposits to be made in a bank or other financial institution to the account of a person to whom a payment is due—

   1.  

      (a)     where payments are of a continuous or recurring nature;

   1.  

      (b)     in compliance with the conditions of a contract or agreement;

   1.  

      (c)     on the specific written instruction of the payee.

1.  

   (2)   A person to whom a direct payment is made is responsible for any inaccuracies in the information submitted by him or her with respect to the bank or financial institution or the account to which the payment is made.

126.   Form of deposit

1.  

   (1)   Every direct deposit shall be made on electronic media and the instrument of deposit shall be in the approved form and contain the information as required by the Accountant General.

1.  

   (2)   The Accountant General shall ensure the security and safe-keeping of media containing direct deposit instructions or transactions while in his or her custody and while they are in transit to the bank or other financial institution into which the deposit is to be made.

127.   Authentication of direct deposit

1.  

   (1)   All media containing direct deposit instructions or transactions—

   1.  

      (a)     shall contain internal labels or records indicating, in respect of each file of instructions or transactions—

      1.  

         (i)     the originator of the file,

      1.  

         (ii)     the date that the file was created,

      1.  

         (iii)     the creation sequence number of the file,

      1.  

         (iv)     the number of debit transactions,

      1.  

         (v)     the total value of debit transactions,

      1.  

         (vi)     the number of credit transactions,

      1.  

         (vii)     the total value of credit transactions,

      1.  

         (viii)     the bank or financial institution to which the media is to be delivered for processing;

   1.  

      (b)     shall, when delivered to the bank or financial institution for processing, be accompanied by a transmittal document signed by an officer authorised to do so by the Accountant General.

1.  

   (2)   The Accountant General shall notify a bank or financial institution in which a direct deposit is to be made of the names and specimen signatures of the officers authorised by him or her to sign transmittal documents.

128.   Termination of direct deposit

1.  

   (1)   An accounting officer shall be responsible for notifying the Accountant General that a direct deposit should cease in the event that—

   1.  

      (a)     the service in respect of which payment is made is terminated;

   1.  

      (b)     any instruction from the payee in respect of the direct deposit has been withdrawn;

   1.  

      (c)     a contract under which the direct deposit is made comes to an end;

   1.  

      (d)     the payee dies or is otherwise ineligible for payment.

1.  

   (2)   Despite paragraph (1), the Accountant General may at any time suspend or revoke direct deposits instructions if he or she has reason to believe that there has been impropriety or a breach of security.

PART 20
CUSTODY OF CASH, STAMPS, RECEIPT BOOKS SECURITIES, KEYS, ETC

129.   Security of cash

1.  

   (1)   Any cash held in excess of daily requirements shall be lodged in a commercial bank.

1.  

   (2)   Where banking facilities are not available, any cash held in excess of daily requirements shall be secured in a strong room or safe.

130.   Security of stamps, securities, receipt forms, etc.

Supplies of stamps, receipt forms, cheque books and any securities and other financial instruments received on behalf of Government shall be secured in a strong room or safe and shall not be removed except on requisition by an authorised officer.

131.   Control of securities

Securities given into the hand of any officer shall as soon as possible be deposited with the Accountant General and the Accountant General shall give an acquittance therefore and shall record them in a register kept for that purpose.

132.   Securing of securities

Bonds, sureties and agreements shall be secured in a strong room or safe and shall be recorded in a register kept for that purpose.

133.   Provision of strong room and safes

1.  

   (1)   Accounting officers and receivers of revenue shall ensure that a strong room, safe or other suitable receptacle is provided for securing cash, stamps, receipt books, securities and other financial instruments in their possession or in the possession of officers in their Departments.

1.  

   (2)   Strong rooms and safes shall be secured by a combination lock or by 2 or more different locks.

1.  

   (3)   Moveable safes shall be further secured by attachment to the structure of the building in which they are kept.

1.  

   (4)   Strong rooms shall be examined to ensure that they are secured against entry or damage.

134.   Inventory of safes and strong rooms

Accounting officers shall keep proper inventory records of all safes and strong rooms in use in their Departments.

135.   Custody of keys

1.  

   (1)   The keys to strong rooms and safes shall be issued to officers on the permanent establishment and where there are 2 or more locks the key to each lock shall be kept by a different officer.

1.  

   (2)   Keys to safes and strong rooms shall be issued by the accounting officer or receiver of revenue.

1.  

   (3)   Officers to whom keys to strong rooms have been issued are personally responsible for the safe custody thereof and are jointly responsible for the contents of the strong room or safe.

1.  

   (4)   Where a strong room or safe is not open for use all the locks thereof shall be secured.

136.   Loss of keys

1.  

   (1)   Where the keys of any strong room or safe are lost the keeper of such keys shall—

   1.  

      (a)     report such loss to the accounting officer or receiver of revenue with a detailed explanation of the circumstances surrounding such loss;

   1.  

      (b)     inform the other joint keepers of keys;

   1.  

      (c)     seal the door to the strong room or safe and note the time of such sealing.

1.  

   (2)   A duplicate key shall not be used except for the removal of the contents of the strong room or safe in the presence of the accounting officer or any other officer authorised by him or her.

1.  

   (3)   The strong room or safe shall not thereafter be used until the locks have been replaced or altered and new keys have been issued.

1.  

   (4)   An officer responsible for losing a key to a strong room or safe may be required to meet the cost of replacing or altering the lock and of providing new keys.

137.   Repairs to safes and strong rooms

Repairs and alterations to safes, strong rooms and locks and the replacement of keys shall be effected only on the authority of the accounting officer.

138.   Private money and effects

1.  

   (1)   Private monies and effects shall not be kept in any strong room or safe provided for the security of public money, stamps, securities and other financial instruments.

1.  

   (2)   Where private money is found in any strong room or safe provided for Government use, it is liable to be confiscated and deposited to general revenue.

PART 21
HANDING OVER OF CASH, STAMPS, RECEIPT FORMS, CHEQUE BOOKS AND KEYS

139.   Handing over statement

1.  

   (1)   Whenever cash, stamps, securities and other financial instruments, receipt books, cheque books and accounting records are handed over from one officer to another, a handing over statement shall be prepared and submitted to the Accountant General.

1.  

   (2)   Every handing over statement shall be endorsed by the accounting officer concerned.

140.   Items handed over to be checked

1.  

   (1)   Every item to be handed over shall be checked in the presence of the officer handing over and the officer taking over and, recorded in detail in the handing over statement.

1.  

   (2)   The handing over of keys of strong rooms, safes and cash boxes shall be recorded on the handing over statement.

1.  

   (3)   Copies of all orders, circular, books, regulations and instructions issued to the officer handing over shall be handed over to the officer taking over.

1.  

   (4)   Cash registers, stamp registers and other accounting records shall be balanced as at the date of the handing over and signed by both officers.

141.   Absence of officer handing over

1.  

   (1)   In the event of an officer handing over being unable to attend due to illness or any other cause, the accounting officer shall appoint a board of 2 officers to check the stocks of cash, stamps, securities and other financial instruments, receipt forms, cheque books and any other items to be handed over, with the appropriate cash registers.

1.  

   (2)   Copies of the board's report and handing over statement shall be submitted to the Accountant General.

PART 22
BOARDS OF SURVEY OF CASH AND STAMPS

142.   Appointment of Boards of Survey

1.  

   (1)   The Director of Finance and Planning shall appoint boards of survey to carry out surveys of cash and stamps in the custody of Accounting officers or receivers of revenue.

1.  

   (2)   The appointment of a board to carry out surprise surveys shall be confidential.

143.   Constitution of boards of survey

1.  

   (1)   A board shall consist of not less than 2 officers, one of whom shall be designated chairperson.

1.  

   (2)   Any officer appointed to a board shall report immediately to the appointing officer if he or she is unable to serve.

1.  

   (3)   The chairperson of a board shall arrange with the other members the time of sitting for the conduct of business.

144.   Duties of boards of survey

A board appointed to carry out surveys of cash and stamps shall—

1.  

   (a)     count the cash and stamps on hand, including the contents of all strong rooms, safes and cash boxes;

1.  

   (b)     reconcile balances of cash and stamps counted with the balances shown in the cash register and bank statement and the stamp register;

1.  

   (c)     report the findings and any discrepancies to the Director of Finance and Planning.

145.   Conduct of board of survey

1.  

   (1)   A board of survey shall sit after the close of business on the last business day of each year or before the commencement of business on the first day of the new year, to count the stock of cash and stamps held by the Accountant General, the Postmaster General and sub-accountants.

1.  

   (2)   Boards of survey shall sit at least once each year on the main stock of postage stamps held by the Accountant General and the Postmaster General to determine obsolescence and to make recommendations for the destruction of obsolete stamps.

146.   Attendance of accounting officers

An accounting officer or an officer designated by him or her shall be present while a survey is being held on cash or stamps in his or her charge.

147.   Suspension of business during survey

A cash transaction shall not take place between the close of business at the end of the year and the completion of the survey except with the approval of the chairperson of the board of survey.

148.   Procedure when survey exceeds a day

Where the verification of stock of cash and stamps extends beyond the day appointed for the survey, the strong room or safe containing the verified portion of the stock shall be sealed by the members of the board at the end of each day while the survey continues.

The seal shall not be broken except in the presence of the members of the board.

149.   Report of the board of survey

1.  

   (1)   The report of the board shall be completed in triplicate signed by each member.

1.  

   (2)   The report shall contain the date and hour of the commencement and completion of the survey.

1.  

   (3)   The original copy of the report shall be submitted to the Director of Finance and Planning and one copy each shall be sent to the Accountant General and the Director of Audit.

150.   Report on substantial shortages

A board which discovers any substantial shortage in cash or stamps shall report the shortage at once to such senior officer as may appear to be the proper person to take immediate action.

PART 23
SHORTAGE OR LOSS OF MONEY, STAMPS, SECURITIES AND
OTHER FINANCIAL INSTRUMENTS

151.   Shortage and loss to be reported immediately

1.  

   (1)   An officer who discovers any shortage in or loss of public monies shall make an immediate report to the accounting officer or receiver of revenue.

1.  

   (2)   The accounting officer or receiver of revenue to whom such report is made shall immediately submit a report to the Director of Finance and Planning, the Accountant General or the Director of Audit, as the case requires.

1.  

   (3)   An accounting officer or receiver of revenue shall not withhold a report from the Director of Finance and Planning, the Accountant General or the Director of Audit in any case in which theft, fraud or misuse of public funds is known or suspected although restitution may have been made; nor shall a report be deferred to enable restitution to be made.

1.  

   (4)   The accounting officer or receiver of revenue shall, if he or she has reasonable grounds for suspecting theft or any other irregularity, report the loss immediately to the police.

152.   Loss or irregularity discovered by audit

1.  

   (1)   If a loss, shortage or irregularity is discovered by the audit, the Director of Audit shall inform the accounting officer or receiver of revenue concerned.

1.  

   (2)   The Director of Audit and the accounting officer or receiver of revenue, as the case may be, shall submit independent reports to the Director of Finance and Planning and the Accountant General.

153.   Investigation and recommendations

1.  

   (1)   An accounting officer or receiver of revenue shall investigate every shortage in or loss of money, stamps, securities and other financial instruments discovered by or reported to him or her and shall submit a report of such investigation to the Director of Finance and Planning as soon as possible after such investigation has been completed.

1.  

   (2)   A report required under paragraph (1) shall include—

   1.  

      (a)     the name of the Department, office or place where the shortage or loss occurred;

   1.  

      (b)     the date on which the shortage or loss occurred and the date on which it was discovered;

   1.  

      (c)     where there has been a delay in discovering the loss, the reasons for the delay;

   1.  

      (d)     details of the amounts of cash, stamps, securities or other financial instruments short or lost;

   1.  

      (e)     any amount of the shortage or loss recovered;

   1.  

      (f)     the name and designation of the officer responsible for the shortage or loss;

   1.  

      (g)     a statement as to whether the shortage or loss was due to negligence on the part of any officer;

   1.  

      (h)     an assessment of the arrangements made for security, accounting and periodical checking;

   1.  

      (i)     details of the last check made including the name of the officer by whom such check was made;

   1.  

      (j)     a statement on any grounds for suspicion of fraud or any other irregularity;

   1.  

      (k)     the result of any police investigation;

   1.  

      (l)     recommendations for improved security or accounting arrangements; and

   1.  

      (m)     recommendations for any action to be taken against the officer responsible for the shortage or loss.

154.   Accounting for shortages and losses

1.  

   (1)   As soon as a shortage or loss has been certified by the accounting officer or the receiver of revenue, prompt action shall be taken to account for such shortage or loss.

1.  

   (2)   The amount of the shortage or loss shall be accounted for against an advance account in the name of the officer considered to be responsible for such shortage or loss.

   Property	Accidental	Loss due to neglect or fault
   Cash	Dr. Expenditure	Dr. Advance a/c of officer
   	Cr. Cash	Cr. Cash
   Stamps	Dr. Expenditure	Dr. Advance a/c of officer
   	Cr. Revenue with stamps	Cr. Revenue with face value of stamps

1.  

   (3)   Where a loss of stamps is caused by the destruction of main stocks not held for sale, no accounting entry is necessary.

155.   Write-off of losses

Losses on non stamps, securities and other financial instruments shall be written-off in accordance with section 43 of the Act.

PART 24
ACCOUNTING RECORDS

156.   Custody of accounting records

1.  

   (1)   An accounting officer is responsible for the care and safe-keeping of receipts, payment instruments and other accounting records in his or her custody and shall retain them until they are destroyed in accordance with regulation 157.

1.  

   (2)   Where a receipt, payment instrument or other accounting record is in an electronic form, the information contained therein shall be reproduced on microfilm or printed form for retention until the microfilm or printed form is destroyed.

1.  

   (3)   The electronic form may be reused after the information contained in it has been reproduced on microfilm or printed form.

157.   Destruction of accounting records

1.  

   (1)   Accounting records may be destroyed with the approval of the Minister after the expiration of the following periods—

   1.  

      (a)     principal Treasury ledgers, cash registers and journals, 20 years;

   1.  

      (b)     abstract, subsidiary journals, cheques, receipt forms and counterfoil, 7 years;

   1.  

      (c)     payment instruments, and subsidiary records, 5 years;

   1.  

      (d)     special ledgers and records such as bank records, 20 years;

   1.  

      (e)     loans register, trust fund registers after the closing of the last account.

1.  

   (2)   Where, in the opinion of the Minister, a receipt, payment instrument or accounting record or a reproduction made in accordance with regulation 156 is required for the purpose of any litigation, inquiry, investigation or other examination, he or she may direct the Accountant General or accounting officer as the case may be, to delay the destruction of the receipt, payment instrument or other accounting record until it is no longer needed for that purpose.

PART 25
SPECIAL FUNDS AND TRUST FUNDS

158.   Administration of special funds

1.  

   (1)   The Minister shall appoint an accounting officer to administer each special fund and to control and account for the receipt of monies into and payments made out of such fund.

1.  

   (2)   The Director of Finance and Planning may give directions for the administration of each special fund and for regulating the receipt of monies into and payments made out of that fund.

1.  

   (3)   A separate account shall be maintained for each special fund.

1.  

   (4)   Any balances standing to the credit of a special fund at the end of each financial year shall be retained for the purposes of that fund.

159.   Dissolution of special funds

1.  

   (1)   The Minister may, by order, dissolve a special fund if—

   1.  

      (a)     the monies in that fund are exhausted and no legal provision exists whereby further monies may be paid into such fund;

   1.  

      (b)     the objects for which such fund was established are fulfilled or cease to exist, and, in the opinion of the Minister, there is no likelihood that any of the objects for which the fund could lawfully be used will arise in the future.

1.  

   (2)   Any monies remaining in any special fund dissolved by the Minister by virtue of an order made under paragraph (1) shall be paid into and shall form part of the Consolidated Fund.

160.   Administration of trust funds

1.  

   (1)   A trust fund shall be administered and the payment of monies therefrom shall be governed by the terms of the law, deed of trust, trust instrument or agreement, as the case may be, creating that trust fund.

1.  

   (2)   If, in relation to any trust fund, no law, deed of trust, trust instrument or agreement exists or, in the opinion of the Director of Finance and Planning a law, deed of trust, trust instrument or agreement is inadequate for its proper administration, the Director shall give directions in respect of matters in relation to the trust fund as he or she considers appropriate.

PART 26
MISCELLANEOUS

161.   Forms

Subject to section 55 of the Act, the forms that are required or necessary for the purposes of this Act shall be in such form as the Accountant General approves.