x
7
\ aques
R.v.v.
عليشيا المساء |
"payment "can
مسا
aughhhing
R.v.v
There is, so far as I can see, no objection
to the local Treasury issuing money to Departments in
order to enable those Departments to make the actual
and proper payments to the persons entitled to the
money, but those Departments then stand in the position
of sub-accountants or agents. The rule in this
connection is that a payment to an agent or sub-
accountant is not a final payment and cannot be
included in the account as such, but that the date of
payment to the ultimate payee determines the month and/or
year of account.
The
The practice referred to at X of paragraph 2
of the foregoing minute is, in my opinion, wrong.
payment is not a final expenditure until disbursement
is actually made to the payee, and in my view it
should be treated in the Treasury books as a suspense
account payment pending final disbursement.
I cannot see any justification for this
practice having been regarded locally as complying
sufficiently with C.R. 288, which lays down that "the
date of payment governs the date of the record of the
charge in the accounts". As it has been so regarded,
however, I suggest that the regulation be amended by
?
the addition of the words "to the payee" after the
word "payment".
The adoption of this suggestion will,
according to the D.C.A., involve a considerable
upheaval in the accounting arrangements in some of
the