III/13
Brussels, 17th April 1967.
FINANCIAL RULES AND PROCEDURES
༧༡༡
The following financial rules and procedures are
established by the Secretary General in accordance with Financial Rule 11 (a) (i) :
1.
2.
3.
4.
Receipts
For every sum received by hand or through the post a record is to be taken of the amount, the date of receipt and the form in which the money is accepted i.e. cheque, bank notes, etc. If the remittance is accompanied by a document which is not required for other than accounting purposes the record is to be taken on the accompanying document. a document is not available the record is to be taken in any If such convenient form suitable for use as an accounting voucher. The document, or the voucher, as the case may be, is to be annexed to the accounts.
On the
All cheques, drafts, etc. received as Council income, and cash receipts if in excess of immediate requirements, are to be paid into the bank with convenient speed. last working day of the financial year, all cash in hand is to be paid into the bank before the close of business, special arrangements being made with the bank if necessary for this purpose.
Obligations
Officers authorised to place orders or contracts shall not do so without written confirmation from the Accounting Service that the necessary credit is available. involving expenditure in excess of the credit available
Any proposal should be submitted to the Finance Officer with a report on the circumstances giving rise to the short-fall in credit and the degree of urgency involved for the item of expenditure in question. The Finance Officer will transmit the report to the Secretary General with his observations.
A similar report should be made whenever it becomes apparent that the credit provided for purchases of a recurrent or miscellaneous nature is likely to prove inadequate. A revised estimate of the total expenditure for the item concerned to the end of the financial year should be included in the report.
No comments yet.
Private notes are available after approval.