CO885-5 — Page 472

Printed for the use of the Colonial Ojive, se,

Miscellaneous

No. 74.

INSTRUCTIONS

FOR THE GUIDANCE OF

FINANCIAL AND ACCOUNTING

OFFICERS

IN THE

COLONIAL SERVICE.

COLONIAL OFFICE,

November 1899.

PUBLIC RECORD OFFICE

FTTT

C.O.

Reference :-

8855 PUBLIC RECORD OFFICE, LONDON

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

TABLE OF CONTENTS.

{

Page

L-ACCOUNTING OFFICERS

3

IL-RESPONSIBILITIES OF ACCOUNTING OFFICERS

3

III. THE ESTIMATES

IV. RECEIPTS OF PUBLIC MONEY

V.-EXPENDITURE OF PUBLIC MONEY

(1.) GENERAL

(4.) The ProPER AUTHORITY FOR EXPENDITURE

(c.) PRESENTATION OF (LAIMS FOR PAYMENT

(d.) PAYMENT AT THE TREASURY...

(e.) PUBLIC WORKS AND LOAN EXPENDITURE

VI-CLASSIFICATION AND CONTROL OF EXPENDITURE

VII. REMITTANCES

(a.) GENERAL

(b.) FAMILY REMITTANCES

VIII. CUSTODY AND SECURITY OF PUBLIC MONEY, STAMPS, AND STORES

IX.-ACCOUNTS AND BOOK-KEEPING

1

*

11

14

14

...

15

18

20

21

21

24

24

...

25

26

--

27

X. VOUCHERS...

...

31

XL-RENDERING OF ACCOUNTS FOR AUDIT

31

XII-SUPPLIES AND STORES

33

XIII.—PERIODICAL RETURNS TO BE SENT TO THE SECRETARY OF STATE

XIV. AUDIT

35

37

APPENDIX (FORMS OF ESTIMATES, WARRANTS, VOUCHERS, ACCOUNTS, &c.)

INDEX

43