209. Between the time of receipt and the time of payment into the bank or Treasury, or to a sub-accountant, no public money shall be made use of in any way whatsoever; nor shall any officer advance or lend any sum for which he is answerable to the Government.
210. If at any time the public revenue sustains a loss by reason of the neglect or fault of any officer, he will be liable to be surcharged with the
amount.
211. The Accountant General shall report to the Government any failure on the part of an accounting officer to receive and duly account for any sums receivable by him. He shall also report any case in which he may have reason to think that the revenue is falling unduly into arrear. The Director of Audit shall similarly report in like circumstances. Heads of departments shall also report in like circumstances to the Accountant General, forwarding a copy of the report to the Director of Audit.
212. All officers charged with the supervision of the collection of revenue or other moneys due to the Government, shall furnish to the Accountant General for transmission to the Director of Audit periodical returns showing the state of the arrears in the collection of such sums. In the event of there being no such arrears a nil return shall be furnished.
D. Payments
213. (1) All disbursements of public money in the Territory shall be made under authority from the Governor by the Accountant General, or by the senior accounting officer of a self accounting department, either personally or by officers acting on their instructions.
(2) Disbursements in England shall be made by the Crown Agents.
(3) Any officer making, allowing or directing any disbursement without proper authority will be held personally responsible for the amount, and any officer whose duties require him to render accounts will similarly be held responsible for any inaccuracies in those accounts.
214. (1) The authority requisite for expenditure out of public funds is a vote or enactment of the Legislature and the sanction of the Secretary of State.
(2) The authority to incur expenditure is vested in the Governor, and the Accountant General shall not make any payments nor accept any charge in his accounts (notwithstanding that the services to which they relate may be duly provided for in the Estimates or Appropriation Law), unless authorised to do so by General Warrant, Requisition or Special Warrant, signed by the Governor or by the Chief Secretary or Financial Secretary signing "by Command".
(3) The Director of Audit shall be furnished with signed or certified copies of the documents referred to in sub-paragraph (2) of this regulation.
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