CO129-548-1 Annual reports from various government departments 3-4-1934 - 11-6-1935 — Page 7

x

7

\ aques

R.v.v.

عليشيا المساء |

"payment "can

مسا

aughhhing

R.v.v

There is, so far as I can see, no objection

to the local Treasury issuing money to Departments in

order to enable those Departments to make the actual

and proper payments to the persons entitled to the

money, but those Departments then stand in the position

of sub-accountants or agents. The rule in this

connection is that a payment to an agent or sub-

accountant is not a final payment and cannot be

included in the account as such, but that the date of

payment to the ultimate payee determines the month and/or

year of account.

The

The practice referred to at X of paragraph 2

of the foregoing minute is, in my opinion, wrong.

payment is not a final expenditure until disbursement

is actually made to the payee, and in my view it

should be treated in the Treasury books as a suspense

account payment pending final disbursement.

I cannot see any justification for this

practice having been regarded locally as complying

sufficiently with C.R. 288, which lays down that "the

date of payment governs the date of the record of the

charge in the accounts". As it has been so regarded,

however, I suggest that the regulation be amended by

?

the addition of the words "to the payee" after the

word "payment".

The adoption of this suggestion will,

according to the D.C.A., involve a considerable

upheaval in the accounting arrangements in some of

the