PUBLIC RECORD OFFICE
Reference :-
C.O. 885/
PUBLIC RECORD OFFICE, LONDON ALLY WITHOUT PERMISSION OF THE COPYRIGHT PHOTOGRAPH-NOT TO BE REPRODUCED PHOTOGRAPHIC-
Advances on account of
unauthorised
- works.
J
Payments
to other Colonial
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on
to the Vote for his salary. Any advance made to an officer is to be notified by the Treasurer to the head of his department, who will take care that proper arrangements are made for repayment, and that no salary is subsequently paid unless such arrangements have been made, and are complied with. 119. Except in such cases of urgency as are con- templated in Rules No. 49 and No. 50 of these Regulations, no advances will be allowed account of any work or service for which provision has not been properly authorised. Any payments made in anticipation of future authority to charge them against a loan can only (subject to this exception) be warranted on an approved vote of the Legislature, making them chargeable, for the time being, against General Revenue (see Rule No. 104).
VII REMITTANCES.
(a.) GENERAL.
120. All payments due by the Colonial Govern ment to other Governments, or to Public Depart- Governments ments, or other creditors in the United Kingdom, should be made through the Crown Agents for the Colonies.
or in the United Kingdom. Remittances by Colonial Secretary.
Cost of remittances.
Receipts for remittances.
Crown Agents"
account not to be overdrawn.
Remittances
to Crown Agents.
121. Remittances to other public creditors are to be made only by the Colonial Secretary, who, for such purpose, will be furnished by the Treasurer with the Draft or Post Office Order, which is to be made payable to the order of the creditor concerned. The Colonial Secretary, on receiving the Draft or Order from the Treasurer, shall give a receipt for the same, and will immediately forward it to its destination.
122. The cost of remittance will be deducted from all remittances of salaries or pensions not drawn through the Crown Agents.
123. Except in cases of remittances to the Crown Agents, which can be checked by the Crown Agents' accounts, the payees will be requested to forward receipts, as they are required to be attached to the
accounts.
124. The account of the Crown Agents is not to be overdrawn, but is to be continuously kept in funds by remittances, or by the sale of investments of surplus funds. Remittances should be made to them, as far as possible, by bills for round sums, and not by bills for special amounts to meet particular payments, except when this latter method is particu- larly required by Law or special Regulation. It is the Treasurer's duty to attend to any present or impend- ing necessity for keeping the Crown Agents in funds, and he is liable to be called on to make good any charges, for interest on overdrafts, which may arise out of his neglect of this instruction.
125. Remittances made to the Crown Agents are to be charged to the account of " Drafts anu Remittances. On receipt of the Crown Agents' Accounts showing cash received for a Draft, the Treasurer will debit his Cash Account with the amount, credit "Drafts and Remittances," enter the amount in the imprest column of his cash book and post his imprest. ledger accordingly. The amounts of bills drawn on the Crown Agents by the Treasurer will be credited to the account of Drafts and Remit- tances, and when paid by the Crown Agents be
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debited through the daily abstract to that account and credited to the Crown Agents' Account in the Imprest ledger. Remittances to pay other creditors may be charged direct to the leads of service to which they relate. Money Order transactions will
be shown in a separate account or accounts.
repre-
and sale of
The purchase and sale of investments will be Purchase accounted for below the line of transactions senting revenue and charges against revenue, under investments, the heads of "Investments and "Investments realised." The amount realised by a sale, whether it be at the cost price or not of the particular stock, will be brought to account under Investments realised," no record of profit or loss being nccessi- tated except for the purpose of closing the Invest- ment Account when the whole of the existing investiments of the Colony are realised.
126. If, at any time, the Crown Agents are Application authorised, with the approval of the Secretary of of loan State, to procure advances in anticipation of the money for raising of a loan for Public Works, or to cover other
ordinary similar special expenditure proceeding in the Colony; expenditure.
and if, in such case, the Treasurer is authorised, instead of remitting to meet his ordinary expenditure in England, to make use of such advances for this purpose, in consideration of his local disbursements on account of the Public Works or other special expenditure referred to, then the Treasurer is to take care that the Crown Agents' expenditure, so provided for, does not exceed the total expenditure, both in the Colony and in England, properly charge- able to the loan or other special account. If, at any time. it should do so, he will make remittances to cover any balance, so that the Crown Agents shall not thus be led to procure advances in aid of the current expenditure on the General Revenue Account without authority.
as
balances.
127. The maximum cash balance which may be Sub-account- retained by the principal sub-accountant in each ants' district or out-station, calculated upon his average current requirements, shall be fixed by authority of the Governor, and the Treasurer is authorised, without the issue of Imprest Warrants, to keep such balances up to their authorised limits, by making remittances, from time to time, as they may be required, or to honour Bills drawn upon him by the sub-accountants for the same purpose. The amounts Remittances of such drafts and remittances will be treated to and from imprests, and although duly recorded in the cash book will not be charged in the accounts as expendi- ture, but treated as prescribed in Rule 115. Remit- tances by sub-accountants to the Treasurer will be dealt with in like manner. Remittances between chests should, when practicable, be despatched so as to arrive at their destination in the same month. This is especially desirable during the last month of each quarter, in order that the quarterly reports of Survey on the several chests may cover the whole amount of the cash in the accountants' charge.
(b.) FAMILY REMITTANCES.
sub-
accountants.
128. Public officers will be allowed to remit, by Amounts of drafts on the Crown Agents for the Colonies, in family equal monthly or quarterly instalments, annual remittances.
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