PUBLIC RECORD OFFICE
Reference :-
THC.O. 885
5PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
Transfers between heads.
Ledger.
Monthly abstract.
Subsidiary
books.
Depart-
mental vote accounts.
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the totals for each Head of the Estimates ur division of Ledger Account be posted into the Journal. The totals of the other entries which have been made in the Journal for the month shall then be posted into the Daily Abstract, in their respective proper columns, in red ink, the expenditure credits will be deducted from the Expenditure, and the revenue debits from the Revenue; and the resulting totals entered in the Monthly Abstract Book.
153. In the Journal shall be entered, from day to day, all transfers authorised to be made between the various Ledger Accounts, and any adjust- ments, necessitated by over-payments, or other inaccuracies; and also, at the close of each month, any such transactions appearing in the accounts rendered by sub-accountants. All entries not posted from the Daily Abstract must be supported by the proper Vouchers (Forms Q. and R.).
154. The, Ledger will be posted monthly from the Journal, and will show no entry that has not passed through the Journal. It will contain one compre- hensive Account for Revenue and one for Expendi- ture, on Account of Surplus and Deficit, Accounts of Loan Funds, of Advances and Deposits, of Drafts and Remittances, of every Fund in the custody of the Government, and such other Accounts as the Governor of the Colony shall order or approve. A trial balance of the Ledger will be made at the close of each month, as soon as the month's account has been posted, and the balance sheet (if the Governor so order, be) published in the Official Gazette.
155. The Monthly Abstract will be posted monthly from the totals in the Daily Abstract, as soon as they have been completed for the month, as prescribed in Rule 153, above. This book will em- body the permanent record on which the periodical Statements and Accounts referred to in Rule 160 (Form P.) and Rule 185 (Forms V. and W.) are founded.
156. The Treasurer will keep a subsidiary Journal, in which will be recorded the details of transfers between heads and subheads, and of other transactions which cannot be shown in the principal Journal and Ledger, and an Imprest Ledger as prescribed in Rule 115, together with such other subsidiary or petty books as he may find necessary or convenient.
The entries in the personal Accounts of sub- accountants in the Imprest Ledger will be balanced by corresponding entries in a general "Imprest Balance Account, the balance of which should correspond with the deficiency in the Treasurer's own cash account at any date.
157. Every .head of a department will have a Departmental Vote Account, in such form as will clearly show, at any time, the exact amount of expenditure recorded against the Vote or Votes for his department, and also the expenditure authorised to be incurred, together with the estimated cost of any works agreed upon or undertaken.
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X-VOUCHERS.
158. Every entry in the Accounts must be sup- ported by a voucher containing full particulars of the item or items to which it relates.
Vouchers are of three classes :-
(1) Receipt vouchers.
(ii.) Payment vouchers.
(iii) Transfer and adjustment vouchers.
(i.) Receipt vouchers are the documents justifying the entries on the receipt side of the Cash Book, and in the receipt columns of the Daily Abstract. They include
(a.) Customs and Excise vouchers.
(b.) Requisitions to Receive (Form A.). (c.) Counterfoils of numbered counterfoiled
receipt forms, licenses, permits, &c.
(ii) Payment vouchers are the documents justify- ing the entries on the credit side of the Cash Book, and the entries in the payment columns of the Daily Abstract. They include-
(a.) Claims
for "Personal
(Form F.).
Emoluments"
(b.) Claims for "Other Charges" (Form G.). (c.) Pension Claims (Form H.).
(d) Pay Lists (Form I.).
All payment vouchers should bear the signed receipt (stamped, if necessary) of the proper recipient of each specific payment included therein.
(iii) Transfer and adjustment vouchers are the documents justifying such entries in the Journal; they include
(a.) Colonial Secretary's authority for transfer
(Form Q.).
(b.) Adjustment vouchers, containing full
explanations of the transactions which they relate (Form R.).
XI. RENDERING OF ACCOUNTS FOR AUDIT.
to
159. The Treasurer will render his accounts for audit monthly, according to the prescribed form, as soon as possible after the close of the month to which they relate.
160. The monthly accounts should consist of, or Monthly
be supported by, generally, the under-mentioned accounts. documents, but, in those Colonies in which the accounts are audited direct from the Treasury books, it will not be necessary to prepare the Statements (b.) and (c.).
(a.) Vouchers for all receipts and payments, and all other items included in the accounts, arranged in the order of the schedules.
(b.) Schedules of the vouchers, under each head of receipt and payment, setting out the various items, arranged according to subheads (Forms T. and U.).