CO885-5 — Page 473

INSTRUCTION

FOR THE GUIDANCE OF

FINANCIAL AND ACCOUNTING OFFICERS

IN THE

COLONIAL SERVICE.

PUBLIC RECORD OFFICE

C.O.

Reference :-

8855 PUBLIC RECORD OFFICE, LONDON

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

82

I. ACCOUNTING OFFICERS.

"Accomit

"Sub-ac-

1. The Treasurer is the Chief Accounting Officer of the Colonial Government, but it must be understood officers." that for the purposes to which these Instructions apply, every head of a department, and every other officer who is charged by the Colonial Government with the responsibility of collecting, receiving, or disbursing countants; money, is a sub-accounting officer, or "sub-accountant:" This term will not, however, he applied to officers employed, under the authority of the Treasurer and the sub-accountants, as collectors of revenue.

2. The financial and accounting operations of Instrmetic the Government are, subject to these Instructions, to he and to such others as may, with the authority of the observed. Secretary of State, be approved by the Governor, under the general management and supervision of the Treasurer, but it is also the duty of the Colonial Secretary, the Auditor, officers in charge of districts. and all sub-accountants to take care that such In- structions are duly observed.

II. RESPONSIBILITIES OF ACCOUNTING

OFFICERS.

3. It is the duty of the Treasurer—

Duties of

(i.) To see that a proper system of account exists Treasure every department of the Colonial

in

Government which deals with public money

or stamps, and that all instructions, issued from time to time, relating to accounts are duly complied with.

(ii.) To supervise and, as far as possible, to enforce the punctual collection of the Public Revenue, according to law.

(iii) To bring promptly to account, under the proper heads, all moneys, whether revenue

or other receipts, paid into the Treasury or accounted for to him.

(iv.) To provide for the adequate safeguarding of

all public money and stamps.

(v.) To exercise strict supervision over all the officers of his department entrusted with the receipt or expenditure of public moneys, and to take precautions, by the maintenance of efficient checks, against the occurrence of fraud, embezzlement, or carelessness in connexion therewith.

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