CO885-(16-18) — Page 425

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PUBLIC RECORD OFFICE

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Reference :-

C.O-885

17 PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH—NOT TO

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(iii.) Requisition, approved by the Governor ;

(iv.) The Secretary of State's approval of expenditure incurred by the Crown

Agents in England.

282. Before the termination of each year a complete schedule will be prepared by the Treasurer of all public services, as provided for in the Estimates for the following year. This schedule will be annexed to the General Warrant of the Governor, authorising the payment by the Treasurer monthly, or at such periods as may be necessary during the year, of the personal emoluments and other services of a uniform character therein enumerated. This General Warrant will be prepared in triplicate and copies filed in the Colonial Secretary's Office, the Treasury and the Audit Office.

283. Vouchers for all salaries, allowances, and other services scheduled in the General Warrant will be delivered duly certified by the heads of departments, to the Treasurer, or, in the out stations, to the nearest sub-accountant, three clear days at least before the last day of public business in each month. Any vouchers delivered after the date prescribed will be liable to be held over until the pay day of the following month. All officers are required to draw their salaries, allowances or pensions on the day appointed, and any officer failing to do so will not be allowed to draw his salary, allowance or pension until the next pay day, unless he can show that the omission was unavoid- able. Officers whose salaries do not exceed £100 a year may be paid weekly or half- monthly. In the last month of each financial year the vouchers for salaries, allowances and pensions should be delivered not later than the 26th of that month.

284. All travelling, horse and forage allowances are granted in respect of expenditure actually incurred on the public service, no part being intended as a personal emolument to any officer.

In the case of horse and forage allowances, the head of the department will certify on each claim that a horse has been kept, or sub-vouchers for horse or carriage hire will be appended where such hire is approved. The rates of charges which may be paid for travelling expenses, and the rate of subsistence allowance payable to an officer for each night that he is absent from his headquarters on duty, will be fixed for all officers by the Governor in Council, with the approval of the Secretary of State.

285. In the event of any unauthorised payment being made in consequence of an incorrect certificate on a voucher, the certifying officer will be held responsible for the same, and the amount will be charged against him as an advance recoverable out of

any salary or allowance that may subsequently accrue to his credit.

286. In case of any addition being made to the rates or amounts of expenditure authorised in the General Warrant, a special warrant will be necessary before any further payment can be made for the service affected. Special warrants will also be required for all payments on account of services not included in the Estimates, even though provided by law, and for payments in excess of the amounts so included.

Such warrants shall be prepared and filed in triplicate, as in the case of the General Warrant, and copies supplied to the same offices.

287. When an officer considers it necessary to provide for a service for which there is no specific provision in the General Warrant, he will, as soon as possible and before incurring the expenditure, submit a requisition in duplicate stating the whole extent and estimated cost of the service required, and giving all details, as far as he is able. In the case of any public works, plans, specifications, tenders and estimates, as far as practicable, should accompany the requisition. Separate requisitions will be required for expenditure under each subhead of service.

288. The head of the department responsible for the vote to which the expenditure is to be charged will examine the requisition, fill in from his departmental vote account the statement of expenditure already incurred or authorised under the vote, countersign it, and forward it to the Treasurer (or Colonial Secretary, as may be prescribed) for submission to the Governor.

289. It is the duty of the Treasurer (or Colonial Secretary) on receipt of a requisi- tion to satisfy himself that the expenditure for which authority is required is sufficiently provided for on the Estimates, or by supplementary vote or votes, and that it is proposed to be charged against the proper head and subhead; that the particulars given in the requisition are accurate and sufficient for the guidance of the Governor in considering the propriety of the expenditure, and that all regulations which may affect the duty of the officer concerned in respect of the requisition have been complied with. He will obtain from the officer any information that may be necessary for the assistance of the Governor, and will return the requisition for amendment, if incomplete or indefinite. In forwarding the requisition, the Treasurer (or Colonial Secretary) will advise as to the funds available for meeting the proposed expenditure, having due regard to the whole of the services

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Both.

which appear likely to be chargeable against the vote in the course of the year. copies of the requisition, with the Governor's allowance or disallowance noted thereon, will be returned to the officer from whom it was received, with the Governor's instruc- tions. If approved it will be sufficient authority for the expenditure to be incurred, and one copy will be attached to the account in which the first charge is made by virtue of such authority. The other copy will be retained by the officer for record and reference.

290. Should the expenditure authorised upon any requisition be found insufficient, the head of the department requiring authority for further expenditure will, so soon as he foresees the necessity therefor, forward to the Treasurer (or Colonial Secretary) a supple- mentary requisition for such further expenditure, drawn up in the same form as the original requisition, and accompanied by a memorandum explaining the necessity for the 291. In any exceptional case where it is manifestly for the benefit of the public service that expenditure should be immediately incurred, and time does not permit of authority being obtained in the usual way, an officer may, on his own responsibility, incur the expenditure; but he will at once forward a requisition as above provided with a covering memorandum explaining the reasons which induced him to depart from the ordinary course. In every such case he will be held personally liable for the expenditure in the event of the payment not being finally approved ; and any items which may appear unnecessary or extravagant will be disallowed and surcharged against him.

excess.

All

292. At the end of each month heads of departments will call upon persons employed for the supply of authorised services to furnish their accounts ou the proper forms. claims, supported by particulars, and sub-vouchers if any, and duly certified by the head of the department, should be presented by the claimants to the Treasurer or, in the out- stations, to the nearest sub-accountant, as soon as possible after the end of the month.

293. Separate vouchers will, as far as possible, be used for separate subheads and for the payment of different services, especially in cases where each service has been separately authorised.

294. All vouchers will contain full particulars of each service, such as dates, numbers, quantities, distances and rates, so as to enable them to be checked without reference to any other document.

295. The signature of the head of a department certifies to the accuracy of every detail on the voucher. He will therefore be held responsible that the services specified have been duly performed, that the prices charged are either according to contracts or approved scales, or fair and reasonable according to current local rates, that authority has been obtained as quoted, that the computations and castings have been verified and are arithmetically correct, and that the persons named in the vouchers are those entitled to receive payment.

296. When supplies are furnished or work done under agreciment or contract, there will be attached to the voucher a certificate that the payments are in accordance with the terms of the contract or agreement, that, as regards supplies, the articles have been received and duly brought on charge in the proper Stores Ledger and, in the case of work, that it has been properly done. In the case of a payment on account no more will be claimed than the cost of the work certifial to have been performed. When a deduction is made from the amount payable on a contract in respect of a penalty or fine, the net sum only will be paid.

297. In cases where public officers present claims for small payments made by them, sub-vouchers, in the shape of actual receipts, must be produced whenever practicable. When sub-vouchers cannot be obtained the officer will certify that the charges have been incurred solely upon the public service and actually paid by him.

298. Wages may be paid weekly or fortnightly where so prescribed by regulation. Payment will whenever possible be made by an officer of the Treasury and witnessed by another public officer or other responsible person approved by the Treasurer, who will sigur the sheets as witness to the payments having been inade to the persons entitled to the money.

In no case should money be paid to unofficial persons for distribution in wages.

299. The Treasurer, before paying any claim, will satisfy himself that—

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(i.) The payment will not cause an excess on the amount provided on the Estimates, or by supplementary vote or votes, for the subhead to which it is chargeable;

(ii.) The expenditure has been authorised by warrant or approved requisition,

as quoted on the voucher;

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