(4) The General Warrant will cover services for which provision is made in the Estimates, but over which the Government does not desire to reserve special control.
(5) A Requisition is used for expenditure on a service for which provision is made in the Estimates but which has been excluded from the General Warrant.
(6) A Special Warrant is required for:
(i) all payments on account of services for which provision is not made. in the Estimates, even though provided by law;
(ii) all payments in excess of the amounts provided in the Estimates;
(iii) additions to the rates of personal emoluments or to the number of posts authorised in the Estimates, even though the expenditure on the sub-head is not thereby increased.
215. The authority of the Governor is required for expenditure from Renewals and similar funds. The Accountant General shall not make any payments nor accept any charge in his accounts in respect of such funds unless authorised to do so by the Governor, or the Chief Secretary or the Financial Secretary signing "by Command". An estimate of the expenditure from each fund during the year shall be included as an appendix to the Annual Estimates of the Territory for the information of the Legislative Council.
216. 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 will at once take the necessary steps to apply for covering authority explaining the reasons which induced him to depart from the ordinary course. In every such case he will be held personally liable if any of the expenditure proves to be unnecessary or extravagant and it may then be surcharged against him.
217. All payment entries in the accounts shall be vouched for on the pre- scribed form.
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.
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