PUBLIC RECORD OFFICE
Reference :-
C.O. 885
5 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE COPYRIGHT PHOTOGRAPH—NOT TO BE REPRODUCED PHOTOGRAPHIC-|
Payment of labourers.
Examination
of vouchers
by
Treasurer.
Receipts for payments.
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ticable, be produced. When sub-vouchers cannot be obtained the officer will certify as follows: "I "certify that the above charges have been actually incurred and paid by me solely upon the public
LL
scrvice."
98. Labourers employed on public works, roads, &c., are to be paid every Saturday. Pay sheets, in Form I., must be presented at the Treasury, or to the district sub-accountant, duly certified, not later than Friday in each week. Payment should, in all cases in which this is, possible, be made by an officer of the Treasury, and witnessed by another public officer or other responsible person approved by the Treasurer, who shall sign the sheets as witness to the payments having been made to the 'persons entitled to the money. Money short paid shall be noted on the pay sheet, in red ink, and the total actually paid, if less than the total of the pay sheet, shall also be noted, in red ink, such alterations being initialled by the paying officer and witness. In no case will money be paid to a sub-contractor, gang-master, or other unofficial person for distribu- tion to labourers, nor should a sub-contractor or ganger sign as witness.
(d.) PAYMENT AT THE TREASURY.
99. The Colonial Treasurer, before paying any claim, shall satisfy himself-
excess
(i.) That the payment will not cause an
on the amount provided for on the Esti- mate, or by Supplementary Vote or Votes, for the Subhead to which it is chargeable. (i.) That the expenditure' has been authorised by Warrant or approved Requisition, as quoted on the voucher.
(iii.) That the certificate is signed by the proper officer, and that any voucher for salaries, allowances, and other services paid under General Warrant is duly certified by the Head of the Department.
(Sub-accountants making payments for the Trea- surer will satisfy themselves in regard to (ii.) and (iii), and, so far as they are in a position to do so, in regard to (i).)
100. Payment will be made only to the persons named in the vouchers, or their legal representatives, from whom signed receipts (duly stamped, where necessary) must be taken at the time of payment. In cases where the recipient is unable to write, he will make his “mark" in acknowledgment of receipt, the act being witnessed and the receipt countersigned by some person other than the paying officer. When payments are made to persons other than those named in the vouchers, or to the agents of officers absent on leave, the authorities under which they are made (such as powers of attorney, letters of administration, &c.), shall be registered in the Treasury, and notified on the vouchers; except in cases of succession to small estates, where the law permits of a declaration being sub- stituted for letters of administration. In the case of an officer absent on leave, the amount of whose
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salary is paid to his agent, the usual certificate that the officer was alive on the date to which salary is claimed, must be furnished to the Treasurer, and attached to the payment voucher. When an altera- tion occurs in the amount expressed to be received, the initials of the recipient should be written against such alteration.
A receipt given by an officer for money paid to him by-way of imprest, or in adjust- ment of an account, where he derives no personal benefit therefrom, is not, unless specially required by local ordinance, chargeable with stamp duty. Payments of subsistence, and other allowances in reimbursement of expenses actually incurred, are to be considered as included in the above category.
(e). PUBLIC WORKS AND LOAN EXPENDITURE.
101. When the Secretary of State has approved Contracts
of a work and of the estimate for it, the details of for works. execution, of which the contract is one, require, as a rute, no further approval by him. Contracts will be dealt with by the Governor in Executive Council, but, in the case of special works of considerable im- portance, the contracts should also be submitted to the Secretary of State.
102. In all works, any excess on the approved Excesses on estimate, or a large excess on a contract, even contracts. though within the amount of the approved estimate
for the whole of the work, will require the sanction
of the Secretary of State.
103. Loan moneys, raised by special Laws, are to Payment
be issued under special Warrants (in Form C.), and put of are to be disposed of exclusively for such purposes
as shall be particularly provided by the Loan Law, and not for any others..
loans,
of loans.
104. Disbursements made by the Treasurer on Payments in account of services authorised to be charged to Loan anticipation Funds, but for which the Loans have not at the time been raised, will be made under Special Warrants, and charged as Expenditure, under the account of the work or service, and not as advances to Loan Accounts; nor will they, in anticipation of the raising of the contemplated Loan, appear among the Assets in the Statement of Assets and Liabilities.
VI.-CLASSIFICATION AND CONTROL
OF EXPENDITURE.
105. The Estimates, when approved by the Legis- Expenditure lative Council and the Secretary of State, form the to follow basis of the accounts of the year to which they relate, and the classification and sub-division, in the Accounts,
of the various heads of Revenue and Expenditure must accord with the detail of the Estimates; but, if the latter are wrongly framed or misleading, the facts should be noted, by the head of the depart- ment concerned, and reported to the Colonial Secretary, with a view to their alteration in subse- quent years.
estimates,
106. It is the duty of heads of departments Excesses on to watch the expenditure of their Departments estimates. with reference to the amounts provided for them in the Colonial Estimates, and to report at once to the Colonial Secretary whenever it may appear that the amounts provided will prove insufficient