16
M
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reasury clerks, took a statement from Mr. Black with
regard to the procedure on making payments out of the Treasury General Account.
The following is an extract from that statement:-
"The department which has incurred the
expenditure prepares and submits to the
T
reasury a paylist supported by a paysheet (Voucher) and detailed bills (sub-vouchers).
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The paylist may, and most frequently,
does, contain a number of items in respect of
payments of different persons (contractors etc.).
Each individual to receive payment has a
separate paysheet supported by the bills (sub-vouchers). When the paylist is received at the Treasury it is passed by the Registry
clerk to the examination branch of the Treasury.
There the list is scrutinized with a view to
verifying the authority for the expenditure
and ascertaining the availability of funds on
the pertinent vote.
The Rates at which payment is to be made
are checked with the contracts, etc. and the
arithmetical accuracy of the list is checked. The paylist embodies a certificate which
has to be signed by the head of the department
submitting the list.
The list is also initialled by the
department's own accountant officer; for
example, in the P.W.D. the Superintendent of Accounts and Stores, and in the case of P.W.D. lists the supporting bills (sub-vouchers) are
signed by the engineer in charge of the sub-
department concerned, the engineer actually on
the work and the overseer on the work.
Any paylist for a large amount submitted