CO885-5 — Page 480

PUBLIC RECORD OFFICE

Reference :-

REPER CO. 885

וד

PUBLIC RECORD OFFICE, LONDON

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

Computation salaries.

ravelling, absistence, brae, and

ice.

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the date prescribed will be liable to be held over until the pay day of the following month. Salaries, allowances, and pensions shall be payable on the last business day of the month. (Pensions will be paid on claims in Form H.) 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 unavoidable. The police, and other officers whose salaries do not exceed 1001. 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 sent in not later than the 26th of that month.

78. In cases where salaries, allowances, pensions, &c., are paid by monthly payments of one-twelfth of the annual rates, such payments are to be treated as final settlements-i.e., payments in full, for the periods to which they relate; and, in these cases, the computation for a broken period of a month is to be made with reference to the number of days in such month. In cases where salaries, allowances, or pensions are paid by quarterly payments of one-fourth of the annual rates, the computation for a broken period of a quarter is to be made with reference to the number of days in that quarter.

79. All travelling, horse, and forage allowances are assigned to meet the cost of travelling actually orage allow done, and of horsekeep for the public service, and are to be expended only in that service, no part being intended as a personal emolument to any officer. They will be claimed and vouched for on Form G., and, in the case of horse and forage allowances, the head of the department will certify, on each claim, tnat 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 subsis- tence allowance payable to an officer for each night that he is absent from his head-quarters on duty, will be fixed for all officers by the Governor in Executive Council.

lowances :: purchase druge, &c.

correct rtificates

vouchers,

80. Allowances to medical officers, for the pur- chase of drugs and medical requisites, will be claimed on Form G., and the medical officer will certify thereon that he has purchased such stores to the amount of the claim.

81. In the event of any unauthorised payment being made, in consequence of an incorrect certificate on Form F., G., or H., the certifying officer will be held responsible for the same, and the amount charged against him, as an advance, recoverable ou of any salary or allowance that he might subsequently be entitled to receive.

(ii.) Special Warrants.

penditare

82. In the case of any change being made in the thorised rates or amounts referred to in the General Warrant, a Special Warrant (in Form C.) will be necessary before any further payment can be made for the service

der

ecial

rrants.

4

J

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affected. Special Warrants will also be required for all payments on account of services not provided for in the Estimates (whether provided law or Vote) or by supplementary vote, and for payments in excess of the amounts so provided. Sueli Warrants shall be prepared and filed in triplicate, as in the case of the General Warrant, and copies supplied to the same offices.

(iii.) Requisitions.

requisitions.

83. When an officer finds it necessary to make Expenditure a payment for which there is no specific provision authorised in the General Warrant, he will, before incurring the under expenditure, fill in Form E., 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.

84. The Head of the Department responsible for Method of the vote under which the amount is to be charged submitting will examine e Requisition, correct it if

requisitions. necessary,

fiu in, from his departmental vote account (see Rule 157), the statement of expenditure already incurred or authorised, countersign it, and forward it to the Treasurer, (or Auditor, where so prescribed,) for sub- mission to the Governor, after being dealt with as herein-after provided.

85. It is the duty of the Treasurer (or Auditor), on receipt of a Requisition, 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 pro- posed to be charged against the proper Head and Sub-head; that the several columns and spaces of the Requisition Form are filled in accurately, and in such a manner as to give, in sufficient detail, the information which they are designed to furnish, for the guidance of the Governor, in considering the propriety of the expenditure; that the foregoing Rules, and the Rules under Part XII. of these Instructions, as to the renewal of Government property and stores, have been complied with, as well as any other Rules and Instructions which may affect the duty of the Officer concerned in respect of the Requisition submitted. He will obtain from the officer, by query, any infor- mation that may be required, or 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 Auditor) will advise the Governor as to the funds available for meeting the proposed expenditure, having due regard to the whole of the services which appear likely to be chargeable against the Vote in the course of the year. He will return one copy of the Requisition, with the Governor's allowance or disallowance noted thereon, to the Officer from whom it was received, with any comments or instructions which may have been made or directed by the Governor. If approved, it will be sufficient authority for the expenditure to be incurred, and must be attached to the account in which the first charge is

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Page 480Page 481

PUBLIC RECORD OFFICE

C.O.

Reference :-

885/

5 PUBLIC RECORD OFFICE, LONDON

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

Date of submitting requisitions,

Supple- mentary requisitions.

Expenditure

incurred without requisitions.

Vouchers for payments to merchants, &c.

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made by virtue of such authority. The other copy will be retained by the Treasurer (or Auditor).

86. Requisitions for such special services should be made monthly, as soon as the expenditure can be foreseen with sufficient accuracy, and must reach the Treasurer (or Auditor) not later than by the 15th of the month preceding. Except under special circum- stances, no Requisition received after this date will be submitted to the Governor or Administrator until the Requisitions for the next month are sent for his con- sideration. It will not be necessary to obtain a fresh approved Requisition each month, for expenditure authorised in a preceding month, in cases where the whole of the amount originally authorised has not been spent, but officers should endeavour to make arrangements that all expenditure is incurred and charged in the month for which it is authorised.

87. Should the expenditure authorised upon any Requisition be found insufficient, the Head of De- partment requiring authority for further expenditure is, so soon, as he foresees the necessity therefor, to forward to the Treasurer (or Auditor) a` supplementary Requisition for such further expenditure, drawn up in the same form as the monthly Requisition, and accompanied by a memorandum explaining the neces- sity for the excess, and the cause of any error in the previous Requisition.

88. 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 should at once forward Form E, as above provided, together with a covering memo- randum explaining the reasons which induced him to depart from the ordinary course, and he will be held liable, in the event of the payment not being finally approved; and any items which may appear un- necessary or extravagant may be disallowed, and surcharged against him.

89. In Colonies in which, owing to local circum- stances, the above procedure is not applicable in all its details, certain officers will be authorised by the Governor, where necessary, to incur expenditure up to a specified limit. Provided always, however, that, in all such cases, the Requisition (in Form E.) properly filled in, is transmitted to the Treasurer (or Auditor) on the first available opportunity, for his information as to the expenditure which has been so incurred.

(c.) PRESENTATION OF CLAIMS FOR PAYMENT.

90. At the end of each month, each Department for which expenditure has been incurred, on approved Requisitions, is to call upon the merchant, contractor, storekeeper or other person employed for the supply of the service authorised, to furnish his account, on the proper form of Claim (Form G.). Wher- ever possible, these accounts should be set out in full detail on the Form, but, in cases where the items are very numerous, or where, for other reasons, this may not be convenient, the total amount of the claim should be entered on Form G., the detailed account being attached, as a sub-voucher.

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91. All claims supported by particulars and Date of sub-vouchers, if any, and duly certified by the presentation Head of the Department, should be presented by for payment. the claimants to the Treasurer. or, in the out-stations,

In

to the nearest sub-accountant, as soon as possible after the end of the month, and they will be payable on the third day after date of presentation. the last month of the financial year vouchers for all expenditure incurred up to the 27th must be pre- sented for payment before the 29th of that month. The head of the department concerned is responsible for seeing that this regulation is complied with.

of claima

92. In every case, the " Department" and "Sub- Youchers to Head" specified on the voucher must be the same as that under which the amount is authorised in the filled in,

be properly General Warrant, Requisition, or Special Warrant under which the expenditure is incurred, and shall be filled in by the certifying officer. The space for "authority" must contain, in every case, either a. reference to the Warrant, or to the number of the approved Requisition.

93. Separate vouchers must be used for separate Separate "Sub-heads," and for the payment of different vouchers for services, especially in cases where each service has separate been separately authorised; but one voucher should sub-heads. be made to include, as far as possible, every charge

on account of the Requisition or Special Warrant quoted.

94. All vouchers must contain full particulars of Vouchers to each service, such as dates, numbers, quantities, contain full distances, rates, &c., so as to enable them to be particulars. checked without reference to any other document. Abbreviations should be avoided.

95. The certificates of heads of departments Certificates shall be held to imply, that the services specified on Vouchers. have been duly performed; that the prices charged are either according to contracts or approved scales,

or, if not, that the charges are 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.

Before signing the certificate the officer should strike out any part of it that may not apply to the payment in question, and should make any necessary additions. The certificate vouches for the accuracy

of every detail on the form, and the certifying officer will be held responsible therefor.

96. When supplies are made, or work done under Payments agreement or contract, a certificate that the pay- under ments are in accordance with the terms of the Contracts. contract or agreement, and, in the case of work, that

it has been properly done, should be attached to the voucher. In the case of a payment on account," no more is to be claimed than the cost of the work certified to have been performed at the date of pay- ment, 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.

Copies of all contracts or agreements should be furnished to the Audit Department,

97. In cases where public officers present claims Sub- for small payments made by them, sub-vouchers, in vouchers. the shape of actual receipts, must, whenever prac-