London Account Regulations (Cth)

STATUTORY RULES.

1926. No. 186.

LONDON ACCOUNT REGULATIONS UNDER THE AUDIT ACT 1901-1926.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Audit Act 1901-1926, to come into operation forthwith.

Dated this seventeenth day of December, 1926.

STONEHAVEN,

Governor-General.

By His Excellency’s Command,

THOS. W. CRAWFORD,

for Treasurer.

Part I.—Preliminary.

Short title.

1. These Regulations may be cited as the London Account Regulations.

Parts.

2. These Regulations are divided into Parts, as follows:—

Part I.—Preliminary.

Part II.—Orders and Remittances.

Part III.—Staff in London.

Part IV.—Payments and Collections in London.

Part V.—Bookkeeping and Miscellaneous.

Repeal.

3. The London Account Regulations, 1919 (being Statutory Rules 1919, No. 160, as amended by Statutory Rules 1921, No. 30, 1923, Nos. 44 and 73. 1924, No. 3, and 1926, No. 3) are repealed.

Forms.

4. Any reference in these Regulations to a Form shall, unless the contrary intention appears, be read as a reference to a Form in the Schedule in these Regulations.

Part II.—Orders and Remittances.

Payments and orders for supplies to be made through the “Official Secretary.”

5. All moneys payable by the Commonwealth of Australia in the United Kingdom shall be paid through the Official Secretary in Great Britain of the Commonwealth of Australia, London (hereinafter called the “Official Secretary”), and all orders for supplies from the United Kingdom for Commonwealth Departments shall be addressed to that officer.

Method of dealing with orders.

6. Orders sent by any Chief Officer shall be numbered consecutively, and the reference numbers shall be followed by words distinguishing the orders from those sent by other Chief Officers, e.g., “Order No. 38, Defence, 1D.” “Order No. 12, Post Office, Central.”

C.15675.—Price 5d.

A consecutive order number shall also be given to each instruction to the Official Secretary to pay moneys other than for goods or supplies, such as payment of pension or salary or a refund of revenue.

Orders to be under one item of a subdivision of the Appropriation Act only.

7. Unless specially authorized by the Treasurer, no order shall include supplies to be purchased under more than one item of a subdivision of the Appropriation Act.

Inspection of orders before shipment and payment.

8. Special instructions shall be given, if necessary, in every order to the Official Secretary as to the nature of the inspection to be made by him before shipment and payment.

Treasury to be advised of despatch of order or instruction; its number and head of expenditure to be charged.

9. When an order has been sent to the Official Secretary or an instruction issued to him for the payment of money, the Secretary to the Treasury shall be immediately advised of the number of such order or instruction and the Head of Expenditure to which the payments made thereunder will be charged. For this purpose the following shall be considered Heads of Expenditure, viz.:—

A Division or Subdivision of Revenue Appropriation in cases where no items are provided;

An Item of a Division or of a Subdivision of Revenue Appropriation;

A Special Appropriation;

A Head of Trust Fund; and

An Item of Loan Fund.

Remittances to be made by Treasury.

10. The Treasury shall make remittances to the Commonwealth Bank of Australia in London as required.

Procedure when remittance is made by telegraphic transfer.

11. When a remittance is made by telegraphic transfer, the Secretary to the Treasury shall advise the Official Secretary by telegraph. When the amount has been credited to the Public Account in London, the Official Secretary shall so advise the Secretary to the Treasury by telegraph. The Official Secretary shall immediately bring under the notice of the Secretary to the Treasury, by telegraph, any delay in crediting a telegraphic remittance, of which he has been advised.

Procedure when remittance is made by Bank Warrant.

12. When a remittance is made by a Bank Warrant, the advice between the Treasury and Sub-Treasuries shall be in Form 1 and Form 3 (b), the advice to the bank shall be in Form 3 (a), and the advice to the Official Secretary shall be in Form 2, a counterfoil of which shall be kept in the Treasury.

Part III.—Staff in London.

Responsibilities of the Official Secretary.

13. The Official Secretary shall be responsible for carrying out these Regulations so far as they relate to the business to be performed in London, and shall be assisted by an Accountant and a Paying Officer. Duties prescribed for the Accountant or the Paying Officer are to be performed under the supervision of the Official Secretary.

Neither the Official Secretary nor the Accountant shall also be Paying Officer.

Duties of the Paying Officer.

14. The Paying Officer shall—

(a) keep a bank account in Form 4;

(b) sign all cheques which may be legally drawn on the Commonwealth’s Bank Account in London;

 

(c) pay all accounts which, are duly certified by the Accountant provided that payment of small accounts may be made by cash prior to certification;

(d) receive, sign receipts for, and pay daily to the Commonwealth’s Bank Account in London, moneys payable to the Commonwealth; and

(c) carry out other instructions to the Paying Officer as provided in these Regulations.

Certain duties not to be performed by Paying Officer or Accountant.

15. With the exception of writing documents for the signature of the Official Secretary and of the ordinary clerical work of record, the Accountant or the Paying Officer shall not be concerned in ordering or inspecting supplies, and shall not certify to the due delivery thereof.

16. The Accountant shall—

Duties of the Accountant.

(a) when necessary, prepare or complete accounts payable by the Commonwealth in London. (Forms 5 and 5a). Each account shall show distinctly the Order No. or other description of authority in respect of which the payment is made;

(b) check every account payable by the Commonwealth in London, and, if correct, sign the certificate on Form 5 or Form 5a;

(c) keep a Ledger in Form 6, an Order Book in Form 7, a Register of Accounts in Form 8, and a Journal in Form 9;

(d) audit the Commonwealth’s Accounts in London as provided in regulation 47 of these Regulations;

(e) from time to time make suggestions to the Treasury through the Official Secretary for such alterations of these Regulations as may to him appear desirable; and

(f) carry out other instructions to the Accountant as provided in these Regulations.

Copy of accounts to be filed in London office.

17. A copy of every account shall be prepared and filed in the London Office.

Certain duties not to be performed by Official Secretary or Accountant.

18. Neither the Official Secretary nor the Accountant shall, on behalf of the Commonwealth—

(a) have the custody of cash or cheques;

(b) lodge cash or cheques to the credit of bank accounts;

(c) hand cash or cheques to claimants; or

(d) sign receipts for moneys due to the Commonwealth.

Part IV.—Payments and Collections in London.

Authorities to pay into bank accounts to be recorded.

19. The Accountant shall preserve a record in the most convenient form of all authorities to pay into bank accounts, and shall fill in words in the certificate of every account, stating the name of the bank account into which the money is to be paid, or directing that the money be paid to “the proper claimant.”

Accounts to show proof of delivery and nature of inspection of supplies.

20. Before the ordinary certificate on Form 5a is signed, there shall be placed on every account for supplies a certificate signed by the Official Secretary, or one of his officers (other than the Accountant and Paying Officer) , showing what proof of due delivery has been accepted as sufficient, and the nature of the inspection made, if any.

Duplicate accounts.

21. Duplicate accounts shall not be prepared except, when an original account has been lost or mislaid. If it is necessary to prepare a duplicate account the Accountant shall state on the back thereof the reason for the non-production of the original, and shall certify, after due inquiry, that the account has not been paid. Across the face of duplicate accounts there shall be written, “Duplicate. See indorsement.”

Cheques to be drawn in favour of bank when so directed.

22. When a direction appears on any account for payment into a bank account, the cheque in payment thereof shall be drawn in favour of the bank.

Cheques not to be drawn in favour of a number.

23. Cheques shall be drawn only in the name of the Commonwealth creditor, and not in favour of a number.

Appointment of Countersigning Officer and his duties with regard to cheques.

24. The Official Secretary shall appoint an officer to countersign all cheques legally drawn upon the Commonwealth’s London Bank Account. The Countersigning Officer shall see:—

(a) in every case in which there is a direction on an account for payment into a bank account, that the cheque has been properly drawn as required by regulation 22;

(b) that cheques are countersigned only for accounts which have been duly certified;

(c) that the amounts of the cheques agree with the amounts of the respective accounts; and

(d) that two cheques are not drawn for the payment of one account, and that no two cheques bear the same number.

Cross references to numbers of accounts and cheques to be made.

25. The Paying Officer shall record the number of the cheque on the account, Form 5 or Form 5a. The number of the account shall also be noted on the face of the cheque.

Method of drawing cheques.

26. All cheques on the Commonwealth Bank Account in London shall be crossed, made payable to order, and marked “not negotiable.” Cheque forms will be so printed that the signature of the payee may be placed thereon, and the signature taken shall be the only receipt required as evidence of payment.

Accounts to be paid promptly and to show method of payment.

27. The Paying Officer shall, on the day on which certified accounts are received by him, draw cheques for payment thereof. All cheques not to be paid to the payee in person or directed to be paid into a payee’s bank account, shall be posted to the payee on the same day as they are drawn. The Paying Officer shall indicate on the face of the account the method of payment, viz., whether by posting cheque to the payee, or by payment to the payee in person, or payment to the payee’s bank account.

Advice of payment to payee.

28. When the Paying Officer forwards a cheque by post, the service paid for by such cheque shall be notified thereon. In such case a direction shall be printed on the envelope that, if not claimed within fourteen days, it shall be returned to the Official Secretary. When a cheque is paid to a Bank Account for credit to the payee, advice shall be sent to him in Form 11.

Alteration of cheque and cash book where necessary.

29. Where it is approved that payment of a cheque is to be made to a person other than one in whose favour the cheque is drawn, the name of the payee shall be altered on the cheque and the consequent alteration made in the Cash Book.

The alteration on the cheque shall be initialed by the Paying Officer and the Countersigning Officer.

 

Paid cheques to be returned by bank to the Paying Officer.

30. The Commonwealth Bank will each day return to the Paying Officer all cheques paid during the day. A schedule, in duplicate, will accompany the cheques, one copy of which shall be returned to the bank, signed by the Paying Officer as an acknowledgment of the receipt of the cheques.

Paid cheques to be handed to Accountant and by him compared with and attached to relative accounts.

31. After having been marked off in the Cash Book, the cheques, together with the Bank Schedule, shall be handed by the Paying Officer to the Accountant. On receipt of paid cheques from the Paying Officer, the Accountant shall compare them with the relative accounts, and shall satisfy himself that the receipt on each cheque is properly signed. He shall also make any further examination which may be necessary. The paid cheques shall be then attached to the copies of the accounts to which they relate. Where one cheque is drawn for two or more accounts, the cheque shall be attached to one of the copies of such accounts, and the number of the copy account to which the cheque is attached shall be noted on each of the other copies.

Method of dealing with unclaimed cheques.

32. Unclaimed cheques returned through the post shall be paid to the Public Account and credited to “The Treasury—Final Transactions Account.” A note that the cheque is unpaid shall be made in the Register of Accounts, in the Bank Account and in the Order Book.

Counter cash advances may be made to approved officers.

33. The Paying Officer or other officer may on the authority of the Official Secretary be given a Counter Cash Advance for the purpose of paying petty expenses and for cashing cheques drawn on the Public Account in London A Counter Cash Book shall be kept in Form 12.

The Paying Officer, or other officer approved by the Official Secretary, may be given an advance for the total of a pay-sheet to enable him to make payments in cash.

In all cases where payments are made in cash, a receipt for the payment shall be obtained on the account, provided that acquittances need not be obtained for payments of five shillings and under or for such payments as cab fares, where it is not usual to obtain written receipts.

Cashing cheques from counter cash advance.

34. With the exception of cheques drawn for the purpose of making advances in accordance with the next preceding regulation, cheques shall not be opened to be paid by cash.

Cheques may be cashed by means of the Counter Cash Advance in cases where the payee is not possessed of facilities for negotiating the cheque or where inconvenience would result if cash were not immediately made available. No acquittance will be required for the cashing of cheques, other than the signature of the payee on the cheque form.

Cashed cheques to be paid to public account, and counter cash advance reimbursed.

35. Cheques cashed by means of the Counter Cash Advance shall be paid daily into the Public Account in London and credited to “The Treasury—Final Transactions Account.” The amount of cheques so paid in and the amount of vouchers furnished for petty payments from the Counter Cash Advance shall be reimbursed by the Accountant. Reimbursement of expenditure from the Counter Cash Advance shall be claimed on Form 5a, to which acquitted vouchers shall be attached. A separate Form 5a shall be prepared for petty expenditure chargeable to each Department or Branch of a Department.

 

Accountant to examine the counter cash advance.

38. The Accountant shall at least twice a month, and without previously advising the Paying Officer, examine the Counter Cash Advance. He shall satisfy himself that the amount of paid cheques and paid vouchers on hand, together with the Cash Balance, make up the total amount of the advance, and shall make any further examination which may be necessary.

Persons to whom accounts may be paid.

37. Payment shall be made by the Paying Officer—

(a) direct to the Commonwealth creditor. Payment shall be made wherever possible by forwarding acheque to the claimant through the post, and payment in any other manner should be discouraged;

(b) to any bank in the United Kingdom to the credit of the creditor’s account if so authorized by him (Form 13). Payments into a bank account should be limited as far as possible to the payment of salaries. A duplicate of the pay-in-slip, signed by the Teller and stamped with the bank stamp, or a special form of receipt given by the bank, shall be attached to the account;

(c) to the holder of Form 14, which shall be retained in the London Office. Payments shall not be made to a holder of Form 14 other than for payment of salaries, where it is possible to forward the cheque to the claimant through the post;

(d) to a person authorized by power of attorney. If such power has not been registered by and retained for public inspection in the possession of any Public Official, it shall be retained by the Paying Officer, and shall be available for inspection by any person. If the power has been so registered, the Paying Officer shall note the reference numbers placed thereon;

(e) to executors and administrators, on production of probate or letters of administration, and after registration of the documents by the Paying Officer;

(f) to official assignees and trustees of insolvent estates;

(g) to any person other than the original claimant to whom the Treasurer approves of payment being made.

Method of acknowledging moneys received.

38. Acknowledgments for moneys received shall not be given in manuscript. Machine-numbered printed receipts with counterfoils shall be obtained by the Official Secretary from a London printer, and the Accountant shall be advised as to the numbers of the receipts. Particulars corresponding with those on the receipts shall be written on the counterfoils, which shall be initialed by the Paying Officer. The same details shall be transcribed into the Bank Account, Form 4.

Commonwealth collections to be paid in full to the Commonwealth’s Bank Account.

39. The full amount of Commonwealth moneys collected shall be paid to the Commonwealth’s Bank Account at the Commonwealth Bank of Australia, without any deduction whatever, and there shall be obtained from the Bank a pay-in-slip in duplicate for the amount paid to the credit of the Commonwealth’s Bank Account, on which shall be entered the details of the deposit, viz., amount of each cheque, notes, gold, &c. These details shall be verified by the Bank stamp.

Signatures not to be obtained to blank forms or acquittances and receipts before payment.

40. Officers are strictly forbidden to obtain signatures to blank forms or to acquittances or receipts before the actual payment of the accounts.

Treasurer’s approval necessary for opening of Bank Accounts.

41. Bank accounts shall not be opened in London without the approval of the Treasurer.

 

Public moneys not to be mixed with private funds.

42. Commonwealth moneys shall not, under any circumstances, be lodged in a bank to a private account, or be mingled with private funds.

Method of dealing with moneys received from or on behalf of migrants to Australia.

43. All moneys received by the Official Secretary from or on behalf of migrants to Australia in respect of landing money, transmission money and savings bank deposits shall be paid into an account called “Migrants’ Deposit Account” at the Commonwealth Bank of Australia. When any such moneys shall have remained in the “Migrants’ Deposit Account” for three months, they shall be paid into the Commonwealth’s Bank Account at the Commonwealth Bank of Australia. Cheques drawn on the “Migrants’ Deposit Account” shall be signed by the Paying Officer and countersigned by an officer appointed by the Official Secretary.

Part V.—Bookkeeping and Miscellaneous.

Register of Accounts.

44. The Register of Accounts, Form 8, shall contain such detail or references to other records as would enable a complete statement of every account to be prepared.

Method of posting ledger accounts.

45. The Bank Account, Form 4, shall be treated as a book of original entry, and the entries posted therefrom to the several Ledger Accounts. Entries not passing through the Bank Account shall be posted from the Journal.

Accounts to be kept under heads directed by the Secretary to the Treasury.

46. Except as otherwise prescribed, the accounts shall be kept in the Ledger under such heads as may be directed by the Secretary to the Treasury.

Accountant to audit Paying Officer’s accounts.

47. In addition to the duties imposed by regulation 36 of these Regulations the Accountant shall audit the accounts of the Paying Officer. He shall—

(a) on the seventh, fourteenth, twenty-first and last day of every month, procure from the bank a certificate of the balance of the London Bank Account;

(b) reconcile, the bank balance with the Paying Officer’s cash book; and

(c) make such further examination as he deems necessary to establish the completeness of the accounts and the safety of the moneys of the Commonwealth.

Copy of Bank Account certified by Accountant to be forwarded periodically with the paid accounts to the Treasury.

48. The amounts on Bank Account, Form 4, shall be added, and the balances carried down, on the seventh, fourteenth, twenty-first, and last day of every month. A copy shall be made of all the entries made in the Bank Account since the previous balancing date. Such copy shall, after certification by the Accountant, be handed with the paid accounts, and a list of cheques unpaid by the Bank up to date, to the Official Secretary, who shall transmit all the documents to the Treasury by the first available mail.

Certificate of Accountant on copy of Bank Account to be forwarded to Treasury.

49. The certificate referred to in the preceding regulation shall read—

“I certify—

(a) That this is a true copy of the Commonwealth’s London Bank Account for the period ended 

(b) That I have duly audited the Commonwealth’s Accounts of Receipts and Expenditure in London up to the end of the period referred to, and have found them correct.

(c) That all cheques drawn on the Commonwealth’s London Bank Account up to the end of the period referred to have, with the exception of those shown on the attached list, been duly examined and attached to the respective copy accounts to which they relate.”

 

Certified list of balances of Ledger Accounts to be forwarded periodically to Treasury with copy of journal-entries.

50. On the seventh, fourteenth, twenty-first and last day of every month the Ledger Accounts shall be balanced, and a list of all the Ledger Balances, together with copies of all Journal entries passed since the previous balancing date, shall be transmitted to the Treasury by the first available mail. The list shall be certified by the Accountant as follows:—

“I certify that the foregoing list of balances agrees with the books kept by me.”

Copy of Bank’s current account to be forwarded monthly to the Treasury.

51. Arrangements shall be made with the bank in which the Commonwealth’s London Account is kept to make on the last day of every month a copy of the transactions in the current account during that month, and to send such copy direct to the Treasury in Melbourne.

Surplus London moneys may be invested.

52. The Official Secretary may invest any surplus London moneys in such a manner as may be approved by the Treasurer. If the investment is made in any other manner than by placing the amount on fixed deposit with the Bank in which the Commonwealth’s current account is kept, the transaction must be recorded in a special Ledger Account.

Official Secretary to insure against marine risk.

53. The Official Secretary shall, if directed by the Secretary to the Treasury, insure against marine risks supplies shipped from the United Kingdom for the Commonwealth Government.

Treasury to compare paid accounts with copy of Bank accounts, and see that these Regulations have been complied with.

54. The Treasury shall, immediately on receipt of the documents from London, compare the paid accounts with the copy of Bank Account, Form 4, and generally make such examination as may be considered expedient, to see, as far as possible, that these Regulations have been complied with, and that no unauthorized transactions have occurred. In addition, the copy of the Current Account furnished by the Bank shall be compared and reconciled with the Bank Account, Form 4.

Method of dealing with paid accounts by the Treasury.

55. The paid accounts shall be charged in the Treasury to the proper head of expenditure, and scheduled to show the total chargeable to each head. A separate schedule shall be prepared for the accounts to be dealt with by each Authorizing Officer. A Transfer Account supported by the schedule referred to shall then be prepared in duplicate, to the original of which the vouchers shall be attached. The original entry shall be forwarded to the Authorizing Officer concerned, and the duplicate to the Sub-Treasury. On receipt of the original entry from the Department, the Sub-Treasury Accountant shall forward the duplicate entry to the Authorizing Officer, who shall file it with the Department’s copies of Transfer Accounts.

Method of dealing with paid accounts by the authorizing officer of the Department concerned.

56. The Authorizing Officer shall include the Transfer Account, referred to in regulation 55, with his entries for the month during which the Transfer Account was received, but the paid accounts shall be retained and attached to the copy of the Transfer Account filed by the Authorizing Officer. The Transfer Account shall be posted by the Authorizing Officer in accordance with the charges made thereon, and if any correction is necessary it shall be made subsequently by Transfer Account, which shall be prepared by the Authorizing Officer. If it is necessary for the paid accounts to be examined by Ordnance Officers, Stores Officers, or other Officers, such examination may be made after the Transfer Account has been certified and dealt with by the Authorizing Officer.

 

Certification on transfer account includes all accounts attached thereto.

57. It will not be necessary for the Certifying Officer to certify each paid account in accordance with section 34 of the Audit Act 1901-1926. The certificate on the covering Transfer Account shall be taken to include all accounts attached thereto.

Orders for supplies and instructions for payments to be recorded in every Department.

58. In every Department there shall be kept a record of each order for supplies placed with the Official Secretary, and of each instruction for the payment of money other than for supplies. The record shall show the amount the Official Secretary is authorized to expend in respect of each order or instruction. Against each amount in such record there shall be entered particulars of the expenditure as disclosed by the paid accounts. The total of such entries shall be balanced with the total of the Transfer Account to which the paid accounts are attached.

Requirements with regard to receipts in London.

59. The requirements of regulations 55 and 56 of these Regulations in regard to the preparation of, and dealing with, Transfer Accounts for expenditure in London, shall, so far as applicable, apply to receipts in London, but in such case the schedule attached to the Transfer Account shall show full details of the collections, and shall set out the Head of Receipt to be credited.

Record of London Accounts to be kept by the Treasury.

60. The Treasury shall keep such record of London accounts as may be considered necessary.

Treasury directions to be followed in matters of receipt, payment, and account.

61. In all matters of receipt, payment, and account, directions issued from the Treasury shall be followed.

Validating action taken prior to introduction of these Regulations.

62. All appointments made or any act or matter done under the authority of London Account Regulations under the Audit Act 1901-1926, whether provisional or otherwise, existing prior to the coming into operation of these Regulations shall be deemed to have been made or done under the authority of these Regulations, if not inconsistent therewith.

 

SCHEDULE.

————

Form 1.—(Regulation 12.)

Commonwealth Treasury, Melbourne,

Date, 19 .

Memo.

Sub-Treasury Accountant,

You are hereby authorized to remit £ by Bank Warrant to London for credit at days’ sight to the account of the Commonwealth of Australia at the Commonwealth Bank of Australia, London. It is requested that an advice in Form 3 (a) of the London Account Regulations be forwarded to the Manager of the Commonwealth Bank of Australia, 36-41 New Broad-street, London, E.G., that advice in Form 3 (b) of the same Regulations be forwarded to this office, and that the duplicate Warrant be pasted on the back of the account (Form 12 of Treasury Regulations) in which the remittance is authorized. At the foot of the Form 12 referred to a reference should be made to the duplicate Bank Warrant pasted on the back.

Assistant Secretary to the Treasury.

The

 

Form 2.—(Regulation 12.)

ADVICE OF REMITTANCE.

Treasury of the Commonwealth of Australia,

Melbourne, 19 .

The Official Secretary, Commonwealth of Australia, London.

A Bank Warrant for credit at days’ sight for £ was despatched from to the Commonwealth Bank of Australia, London, by mail which left Sydney on The Manager of that Bank has been asked to acknowledge the credit to you, and on the maturity thereof to credit the “Commonwealth of Australia” in current account with the Bank.

It is important that, if you do not receive such acknowledgment immediately, you should make inquiries at the Bank, and take such other steps as the case may require.

On receipt of the acknowledgment there will be made in your books a debit to the bank (in column “Bills Receivable”) and a credit to the account “The Treasury—Final Transactions.”

Assistant Secretary to the Treasury.

 

Form 3 (a).—(Regulation 12.)

Commonwealth of Australia,

Department of the Treasury,

Sub-Treasury,

19 .

Sir,

A credit of £ at days’ sight has this day been paid for at the Commonwealth Bank in  by this Sub-Treasury.

It is requested that on receipt of advice from your Branch in Australia that the credit has been arranged for you will be so good as to—

1. Notify the Official Secretary, London, also the Secretary to the Commonwealth Treasury, Melbourne, that advice of the credit has reached you through the Commonwealth Bank of Australia,

2. On maturity credit the “Commonwealth of Australia” in current account.

Acknowledgment to me of this communication is not necessary.

Yours faithfully,

Sub-Treasury Accountant.

The Manager of the Commonwealth Bank of Australia, London.

 

Form 3 (b).—( Regulation 12.)

Commonwealth of Australia,

Department of the Treasury,

Sub-Treasury,

19 .

Memo.

The Secretary to the Treasury,

Melbourne.

As instructed in your memorandum dated I have this day forwarded to the Commonwealth Bank of Australia, London, by registered mail, which left Sydney on an advice in Form 3 (a) of credit of £  at days’ sight.

Sub-Treasury Accountant.

 

Form 4.—(Regulation 14a.)

The Commonwealth Bank of Australia.

Dr.

Cr.

Date on which amount of bill of Fixed Deposit Receipt credited to current account or renewed.

Reference to posting.

Details.

Current Account.

Bills Receivable.

Fixed Deposits.

Voucher Number.

Cheque Number.

Date of Payment of Cheque.

Reference to Posting.

Details.

Current Account.

Bills Receivable.

Fixed Deposits.

 

Form 5.—(Regulations 16a and 16b.)

LONDON OFFICE SALARIES.

London Voucher

The Commonwealth of Australia, Number.

Dr. to the undermentioned persons for Salaries and Wages, from the day of to the day of 19 , inclusive.

Appropriation to be debited:— Financial year………		Period.		Salary.					I, the undersigned, do hereby acknowledge to have received from the Commonwealth of Australia the sum opposite to my name, being in full payment of my Salary or Wages for the period herein specified.	Date of Payment.
		Rate.		Amount.
Situation.	Name.	From	To				£	Per
£	s.	d.

I certify that this account is correct in every particular.

Accountant,

Date / /19

Cheque Number

Form 5a—(Regulations 16a and 16b.)

The Commonwealth of Australia, London Voucher

Number.

Dr. to

Address to which it is desired that cheque be forwarded.................................................................  

 

Appropriation to be debited. Financial year.............

Order No.

*19	£	s.	d.
Total	shillings	pence.	pounds £

*Insert in this column—Date of Supply or Period of Service.

I certify that this account is correct in every particular. I direct that the amount be paid to.........  

Accountant.

• /

  /19

  

Received on the 19 , from the Commonwealth of Australia, the sum of pounds shillings pence in full payment of the above account.

Cheque Number

 

Form 6.—(Regulation 16c.)

LEDGER.

Account.

Date.	Transactions.		Balance.
	Dr.	Cr.	Dr.	Cr.

 

Form 7.—(Regulation 16c.)

ORDER BOOK.

Australian Order No. Dated

Amount, £

Details of Supplies.

Quantity.

Orders placed by Official Secretary.

Deliveries.

Accounts Passed.

No.

Date.

With whom.

When Due.

Date.

Name of Ship.

Particulars of Accounts Passed.

Amount.

Registration Number.

£

s.

d.

Form 8.—(Regulations 16c and 41.)

REGISTER OF ACCOUNTS.

Registration Number.	Date.	Name.	Particulars (Period of Service, Quantity, Rates, &c., or reference to Record showing full Particulars).	Amount.			Voucher Number.	Ledger Account to be charged.	Remarks.
£	s	d.

Form 9.—(Regulation 16c.)

JOURNAL.

Reference to Posting. Dr. Cr.

Form 10—(Reserved.)

 

Form 11.—(Regulation 28.)

Commonwealth Offices,

Australia House,

London,

(Date).

ADVICE TO CLAIMANT.

Memo. to

I have this day posted to Bank for credit to your account a cheque for £ , in payment of the following service, viz.:—

Paying Officer.

 

Form 12.—(Regulation 33.)

COUNTER, CASH ADVANCE—CASH BOOK.

Dr.

Date.		Particulars of Cash Received.	Amount.
£ s. d.
Brought forward
Carried forward

COUNTER CASH ADVANCE—CASH BOOK.

Cr.
Date.		Details of Cheques cashed or Accounts paid.	Amount of each Cheque cashed.	Amount of each Account paid.	Daily total of Cheques paid into Public Account, or total of reimbursement claim for Accounts paid.
Brought forward	£ s. d.	£ s. d.	£ s. d.
Carried forward

Form 13.—(Regulation 37b.)

Commonwealth of Australia.

(Standing Authority).

The Paying Officer at the

Offices of the Commonwealth of Australia,

London,

Please pay to the credit of my account at the  all sums due and all sums which hereafter may become due to me by the Commonwealth of Australia.

Signature of person to whom money is or may become due

Note.—Notice in writing to the Official Secretary in Great Britain of the Commonwealth of Australia, London, should be given of the withdrawal of this authority.

Form 14.—(Regulation 37c.)

Commonwealth of Australia.

ORDER TO PAY AGENT.

19

Signature of person or Firm to whom order is given

To the Paying Officer

at the Offices of the Commonwealth of Australia, London.

I beg to request that you will pay to my agent (whose signature appears in the margin), or, on hi indorsement, to the person producing this order, the sum of pounds shillings and pence , being the amount of my account for

Signature of Claimant

——

Treasurer.

Department of the Treasury,

Melbourne, January, 19

Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.