TNAG-0236-FCO40-272-Changes-in-delegation-of-responsibility-for-matters-of-finan-1970 — Page 11

218. All vouchers shall 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.

219. The officer who signs the voucher thereby certifies to the accuracy of every detail therein. 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, that the persons named in the vouchers are those entitled to receive payment and that stores purchased have been duly taken on charge.

220. When supplies are furnished or work done under agreement or contract, there shall 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, in the case of work, that it has been properly done. In the case of a payment on account no more shall be claimed than the cost of the work certified 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 shall be paid.

221. In the event of an unauthorised payment being made in consequence of any incorrect certificate on a voucher, the officer who signed the certificate will be held responsible and the amount may be surcharged against him.

222. The Accountant General, before passing any voucher for payment, shall, in addition to the other duties imposed on him under these Regulations, satisfy himself that :--

(i) the information furnished on the voucher is correct in all particulars and that the voucher is signed by the proper officer; (ii) all proper deductions from salaries or pensions on account of contributions, repayment of advances, remittances, or other liabilities have been duly made.

The senior accounting officer of a self accounting department and any sub-accountant making payments shall similarly satisfy themselves on these points so far as they are in a position to do so.

E. Classification and Control

223. (1) When the annual Estimates have been finally approved and the Appropriation Law allowed by Her Majesty, the expenditure of the year shall be held to be definitely limited and arranged, unless additional provision is required for services which could not have been foreseen, cannot be postponed without detriment to the public service and will cause an excess on or cannot be appropriately charged to an existing sub-head of the Estimates.

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