PUBLIC RECORD OFFICE
Reference :-
C.O. 885/
PUBLIC RECORD OFFICE, LONDON | ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH—NOT TO
Sub-
accountants' cash books.
Transcripts of cash books.
Stores, &c., accounts.
Treasury books of account.
Treasury
cash book.
28
less are to be rejected, and those exceeding one halfpenny are to be reckoned as a penny.
in
144. Every sub-accountant is to keep, addition to any other account books that may be necessary, a Cash Book, in which he will enter all sums of money received or paid by him as a public officer, for whatever service, whether they form a part of the Colonial Revenue or not, in full and sufficient detail. He will balance his Cash Book weekly, at least. and check the balance with the money in his hands. Officers having large financial responsibility may be required to balance their Cash Books daily. Where the books are kept for the sub-accountant by a clerk, it will be the duty of the former to enforce the observance of this Regu- lation, as well as all others prescribing the responsi- bilities of accounting officers.
the
145. Every sub-accountant will send his Cash Book or a certified correct transcript or summary of same to the Treasurer, immediately at the close of each month, accompanied by the necessary supporting vouchers.
146. Separate account books will be provided for stores, materials, stamps, and other property of the Colonial Government, and every Department or Officer, entrusted with the charge and administration of such property, will be required to keep full and detailed accounts in the authorised form. These accounts, as well as the accounts of cash transac tions, will be subject to inspection by the Auditor.
147. The Treasurer shall keep in his Office the following principal books of account :-
1. Cash Book (Form M.);
2. Daily Abstract (Form N.);
3. Journal;
4. Ledger;
5. Monthly Abstract (Form O.);
and such subsidiary books as may, from time to time, be approved by the Governor.
148. The Treasurer is responsible for the correct- ness of the Treasury books of account. It is his duty to see. that the books are kept up to date, and in accordance with the Regulations; and to give such ̧ instructions, from time to time, to his subordinates. as may be necessary for their guidance.
149. In the Cash Book will be entered all cash trans-
actions as they occur. Cash imprests will be entered in a separate inner column. The vouchers will be numbered consecutively, on each side of the book, in the order of the receipts or payments. The Cash Book will be balanced at the close of each day, and the balance thus shown compared with the cash in hand. If the balances do not agree, the discrepancy will forthwith be investigated by the Treasurer. If they agree, a certificate shall be filled in by the officer in charge of the Cash Book, showing the opening Cash and Bank balances, the receipts and payments for the day, and the closing balances. This certificate will be countersigned by the Treasurer and sent to the Colonial Secretary next morning.
·
29
150. On receipt in the Treasury of the various sub- accountants' Cash Books, or the transcripts thereof, they will be checked with the supporting vouchers. In the event of any inaccuracies, or in the absence of proper vouchers or authority, the items insuffi- ciently accounted for will be disallowed. The totals of the authorised payments properly vouched will be credited to the personal accounts of the sub- accountants in the Treasurer's Imprest Ledger; the amounts disallowed will remain, with the balance of the imprests outstanding, as a charge against the sub-accountant and the treasurer; and if not in due time properly vouched and justified must be either recovered in cash from such officer as the Governor may hold responsible or provided for by proper authority (see Rule 75).
Form N.) is in Daily account for each
he whole of the
151. The Daily Abstract (see vertical columns, one column of item or sub-head on the Estimates. transactions for cach day will run in one continuous une horizontally, and be totalled from left to right. The Abstract may be kept in one or more volumes, as may be found convenient. It will be posted, when the Treasury staff permits of this arrangement, by an officer or officers other than the officer in charge of the Treasury Cash Book. The posting is to be done every morning from the vouchers put in on the previous day, the accuracy of the work being finally checked by comparison with the Cash Book. The Treasurer will test the correctness of the entries in the Daily Abstract, and, in the event of any inaccuracy, will investigate the discrepancy forthwith. In posting the Daily Abstract, when more than one voucher appears for the transactions of the day' under any one account such vouchers should be grouped and attached under a covering sheet showing their numbers and amounts, and their cast-up total in each case posted as one. item. The reference in the side column of the abstract may be to the number of the first voucher. If convenient and desirable a complete abstract of these grouped Vouchers may be kept in a subsidiary Waste Book or rough book.
The accounts of the various sub-accountants. including the Crown Agents' accounts, will be abstracted in the same manner at or after the end of the month, as soon as they are received, in a space to be left for this purpose in the Daily Abstract Book, below the record of the transactions of the Treasurer, the vouchers being numbered and filed in due order as the posting proceeds. The abstract of each sub-accountant's account will occupy one line. Groups of vouchers all relating to one account may be treated as indicated in the preceding paragraph. In Colonies in which the accounts are kept in silver currency, the Crown Agents' transactions will be converted at the quarterly rate of exchange, as fixed by the Lords Commissioners of Her Majesty's Treasury.
Abstract.
152. As soon after the end of each month as the Journal. sub-accountants' accounts have been abstracted the entries in the Daily Abstract will be totalled, and