London Account Regulations (Provisional) (Cth)
STATUTORY RULES.
PROVISIONAL LONDON ACCOUNT REGULATIONS UNDER THE AUDIT ACTS 1901–1906.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the within London Account Regulations under the Audit Acts 1901–1906, should come into immediate operation, and make the said Regulations come into operation forthwith as Provisional Regulations.
Dated this 29th day of July, One thousand nine hundred and eight.
NORTHCOTE,
Governor-General.
By His Excellency’s Command,
WILLIAM JOHN LYNE,
Treasurer.
LONDON ACCOUNT REGULATIONS.
(
Part I.—Orders and Remittances.
1. All moneys payable by the Commonwealth of Australia in the United Kingdom shall be paid through the Officer in Charge of the Offices of the Commonwealth of Australia, London, and all orders for supplies from the United Kingdom for Commonwealth Departments shall be addressed to that officer.
2. 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,
3. 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.
4. Special instructions shall be given, if necessary, in every order to the Officer in Charge as to the nature of the inspection to be made by him before shipment and payment.
5. When it is expected that the expenditure in respect of an order will have to be met by the Officer in Charge within six months after the despatch of the order from Australia, the estimated amount required shall be remitted to London immediately after the despatch of the order, unless otherwise directed by the Treasurer.
6. When it is expected that the whole or part of an order will not necessitate payments in London within six months of its despatch, the advice of the Treasury shall be sought as to the remittance to be made.
7. Notwithstanding anything in these regulations, the estimated amount required in respect of every order for supplies authorized in the special vote for Defence equipment (see Div. 6-1 of New Works Appropriation Act 1905-6) shall be remitted to London immediately after the despatch of the order.
8. Accounts for remittances to London shall be prepared on Form 9 of the Treasury Regulations, in favour of the “Officer in Charge in London,” and shall be forwarded to the Treasury covered by Form 18, the designation of the Paying Officer being left blank. If the amount of the remittance is more than £250, a Special Advance Account, with signature of Paying Officer and name of Departmental Advance Account not filled in, shall also be forwarded to the Treasury, covered by Form 18, with the address of the Sub-Treasury Paymaster left blank. The details as to Sub-Treasury Paymasters, Paying Officers, and Departmental Advance Accounts will be filled in at the Treasury. No approval, other than this Regulation, is required for such special advances before being forwarded to the Treasury.
9. On accounts for remittances for supplies there shall, in addition to short details showing the nature of the supplies, be set out separately the reference number of every order, and the amount to be remitted in connexion with such order.
10. It shall not be necessary for any account for remittance to London to bear the signature of the claimant, and the account may be used for purposes of reimbursement to the Paying Officer, or for adjustment of his advance when a “third of exchange” (or “second of exchange” where “thirds of exchange” are not prepared) for the amount, in favour of the Bank of England, London, has been pasted on the back of the account, or when a document has been attached signed by an officer of a State Treasury, acknowledging the receipt of the amount for transmission to London.
11. Where payments have been made by the Officer-in-Charge for which a remittance has not been made or in excess of remittances made, a remittance account covering such payments shall be immediately forwarded to the Treasury, reference being made to the nature of the services and the numbers of the vouchers in which the expenditure appeared. If, however, it is possible to provide for such payments by transfer, application should be made to the Treasury to make the necessary arrangements (see Clause 45).
12. The Treasury shall, as a rule, purchase drafts on London at either 60 or 90 days in favour of the Bank of England. Where economical arrangements can be made with a State Treasurer, however, the Treasury may cause the money to be paid to that bank by the Agent-General of the State. In both cases, arrangements shall be made for that bank to immediately acknowledge receipt to the Officer in Charge and to the Treasury.
13.
Advice between Treasury and Sub-Treasuries in connexion with remittances to
London shall be in Form 1 and Form 3 (
14.
Advice to the bank as to drafts remitted shall be in Form 3 (
15. The Officer in Charge shall be advised by the Treasurer in Form 2 of every arrangement for remitting money to the London bank account. A counterfoil of Form 2 shall be kept in the Treasury. In such advice there shall be shown the number of the order or other head of expenditure to be credited, together with the amount of each credit.
Part II.—Staff in London.
16. The Officer in Charge 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. Where in these Regulations any duties are prescribed for the Accountant or the Paying Officer, it is to be understood that they are to be performed under the supervision of the Officer in Charge.
Neither the Officer in Charge nor the Accountant shall also be the Paying Officer.
17. The Paying Officer shall—
(
a ) Keep a bank account in Form 4.(
b )Write and 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 Officer in Charge, and be responsible for obtaining a proper acquittance in writing for every payment.(
d )Receive, sign receipts for, and forthwith pay to the Commonwealth’s Bank Account in London, moneys payable to the Commonwealth.(
e )Carry out other instructions provided for the Paying Officer in these Regulations.
18. With the exception of writing documents for the signature of the Officer in Charge and of the ordinary clerical work of record, the Paying Officer and the Accountant shall not be concerned in ordering or inspecting supplies, and shall not certify to the due delivery thereof.
19. The Accountant shall—
(
a )When necessary, prepare or complete accounts payable by the Commonwealth in London.(
b )Check every account payable by the Commonwealth in London, and, if correct, initial the certificate on Form 11.(
c )Keep a Ledger in Form 5, an Order Book in Form 6, a Register of Accounts in Form 7, and a Journal in Form 8.(
d ) Audit the Commonwealth’s Accounts in London.(
e )From time to time make suggestions to the Treasury through the Officer in Charge for such alterations of these Regulations as may to him appear desirable.(
f ) Carry out other instructions provided for the Accountant in these Regulations.
20. Neither the Officer in Charge 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.(
d ) Sign receipts for moneys due to the Commonwealth.
Part III.—Payments and Collections in London.
21. As soon as a contract or arrangement has been entered into by the Officer in Charge whereby an amount of more than £50 will become payable by the Commonwealth, a letter as in Form 10 shall be addressed to the person to whom payment will be due, unless he has been similarly addressed previously.
22. Form 10 may be sent to any person to whom money is or may become payable, and all reasonable steps shall be taken to obtain authority to discharge Commonwealth indebtedness by paying into bank accounts.
a 2
23. 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.”
24. Before the ordinary certificate on Form 11 is signed, there shall be placed on every account for supplies a certificate signed by the Officer in Charge, or one of his officers, showing what proof of due delivery has been accepted as sufficient, and the nature of the inspection made, if any.
25. Duplicate accounts shall not be prepared except when an original account has been lost or mislaid. If it is necessary to prepare a duplicate the Officer in Charge 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.”
26. When a direction appears on any account for payment into a bank account, the cheque drawn in payment thereof shall be crossed by the Paying Officer in the following manner:—
He shall write between two parallel lines made across the face of the cheque the name of the bank and of the account into which the amount is payable.
27. Cheques shall be drawn only in the name of the true owner thereof, and not in favour of a number.
28. The Officer in Charge shall countersign all cheques legally drawn upon the Commonwealth’s London Bank Account, and 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 crossed as required by clause 26 of these Regulations, and that the details of the crossing agree with the particulars on the account;(
b )that, unless inconvenience would apparently be caused to the claimant, cheques other than those payable to bank accounts are crossed and made payable to order;(
c )that cheques are countersigned only for accounts which have been duly certified;(
d )that the amounts of the cheques agree with the amounts of the respective accounts;(
e )that when a cheque has been signed for payment of one account, another cheque is not countersigned for the same account, and that no two cheques bear the same number.
29.
To enable the test provided for in sub-clause (
30. The Paying Officer may be given and may cash a cheque for £25 as an advance out of which he may pay duly certified accounts not exceeding £5 each and petty expenses. The advance may be increased to such amount as may be from time to time approved by the Treasurer.
31. Payment shall be made by the Paying Officer—
(
a ) Direct to the Commonwealth creditor.(
b )To any bank in the United Kingdom to the credit of the creditor’s account if so authorized by him. 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 as a full acquittance.(
c ) To the holder of Form 12, which shall be retained in the London Office.(
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.
32. Every payment exceeding £50
33. Acknowledgments for moneys received shall not be given in manuscript. Machine-numbered printed receipts with counterfoils shall be obtained by the Officer in Charge 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 initialled by the Paying Officer. The same details shall be transcribed into the Bank Account, Form 4.
34. The full amount of Commonwealth moneys collected shall be paid to the Commonwealth’s Bank Account at the Bank of England, without any deduction whatever.
35. Officers are strictly forbidden to obtain signatures to blank forms or to acquittances or receipts before the actual payment of the accounts.
36. Bank accounts shall not be opened in London without the approval of the Treasurer.
37. Commonwealth moneys shall not, under any circumstances, be lodged in a bank to a private account, or be mixed up with private funds.
Part IV.—Bookkeeping and Miscellaneous.
38. The Register of Accounts, Form 7, shall contain such detail or references to other records as would enable a complete statement of every account to be prepared after the despatch of the voucher to Australia.
39. The Officer in Charge shall, in his own handwriting, enter in a Memorandum Book (Form 9) the number and amount of every cheque countersigned by him. The Accountant shall have access to the Memorandum Book, and at the close of every day require the Paying Officer to produce vouchers for all cheques which have been countersigned. If any vouchers are not forthcoming, the cheques themselves shall be produced, or a satisfactory explanation (to be noted in the Memorandum Book) given. The Accountant shall complete the record in the Memorandum Book as required by the form thereof, and shall re-enter in the first column of the record for the next day the numbers and amounts of cheques for which vouchers have not been produced. The Accountant shall at this stage check the acquittances, and shall initial the same if satisfied that the requirements of Clause 31 of these Regulations have been carried out. Memoranda addressed to the Commonwealth creditors in cases where payment has been
made to banking accounts, shall be handed with the vouchers to the Accountant, who shall sign and see personally to the despatch of such memoranda.
40. 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.
41. A separate account shall be kept in the Ledger, Form 5, showing the amount remitted to London in respect of each matter as set forth on Form 2, and showing the expenditure in connexion therewith.
42. Payment for stamps affixed in London to any bill forwarded from Australia shall be debited to the account, or proportionately to the several accounts to which the remittance made by such bill is credited. Provided, however, that when any account would under this clause be debited with a sum of less than 10s., the account referred to shall not be debited, but the amount shall be charged to an account called “Bill stamps under 10s.”
43. The amount of the Paying Officer’s Advance (see Clause 30) shall be posted to his debit in the Ledger. At any time he may be reimbursed the amount expended by him out of such advance. To the claim for reimbursement there shall be attached vouchers for all sums of more than 5s., except in cases, such as cab fares, where it is not usual to obtain written receipts. On the claim there shall be set out the several accounts to be debited in the Ledger, so that there may be transcribed into the Bank Account, Form 4, such details as will enable proper posting to be made therefrom. Reimbursements of the advance will not be posted to the debit of the Paying Officer.
44. In every case in which expenditure is made before the covering remittance is received in London, the amount shall be debited to a separate account in the Ledger under a descriptive title to be allotted by the Accountant. Provided that in any case where the expenditure does not exceed £10, the debit may be made to an account called “Miscellaneous expenditure,” instead of to a separate account. Provided, also, that where the amount of any remittance has been credited to a Ledger Account, and the expenditure which that remittance was intended to cover is found to be greater than the credit, the excess shall nevertheless be debited to the same account.
45. The Treasury shall arrange to remove the debit balances caused by entries required by clauses 42 and 44, either by remittances to London or transfer entries in the Ledger, Form 5.
46. Every sum of Ten pounds or over collected by the Paying Officer, or paid to the Commonwealth’s Bank Account in London (except Remittances from the Treasury), shall be credited to a separate account in the Ledger, Form 5, under a descriptive title to be allotted by the Accountant. Provided, however, that every such sum under Ten pounds may be credited to an account entitled “Miscellaneous Receipts.”
47. All sums referred to in clause 46 shall remain at the credit of the respective accounts until instructions are received from the Treasury as to their disposal.
48. As soon as all expenditure has been made in respect of any matter for which money has been remitted to London, and a portion of such money remains at credit of the account, the Accountant shall report the fact to the Treasury through the Officer in Charge, in order that action may be taken to close the account.
49. The Accountant shall carry on a continuous audit of the Paying Officer’s accounts in such manner as he may think fit. His audit shall, however, include the following steps, to be taken at least twice a month:—
(
a )Comparison of every entry in the expenditure column of the Bank Current Account, Form 4, with the vouchers and with the Bank Pass Book, which he shall, with his own hands, or with proper precautions through a person other than the Paying Officer, lodge in and receive back from the bank.(
b )Inspection of every voucher to see that none but duly certified accounts have been paid, and that, unless the acquittance has been signed by the Commonwealth’s creditor himself, the authority to pay the person who has signed it has been duly recorded, and, where necessary, retained in the office.(
c )Examination of correspondence records and counterfoils of receipt books to see that all money received has been duly brought to account.(
d )Reconciliation of balance of Bank Pass Book and balance of Bank Account, Form 4.(
e )Examination of Bills Receivable and Fixed Deposit columns of the Bank account, Form 4, to see that the entries are correct, and that the bank duly transfers to current account the amount of every Bill on its maturity.
50 The Bank Account, Form 4, shall be added and the balances carried down twice a month. At the end of each month a copy shall be prepared of all the entries made in that month. Such copy shall after certification by the Accountant, be handed with expenditure vouchers to the Officer in Charge, who shall transmit all the documents to the Treasury by the first available mail.
51. The certificate referred to in clause 50 shall read—
“I certify—
(
a )That this is a true copy of the Commonwealth’s London Bank Account for the month ended......................................(
b )That I have duly audited the Commonwealth’s Accounts of Receipts and Expenditure in London up to the end of the month referred to, and have found them correct.”
52. On the last day of every month the Ledger Accounts shall be balanced, and a list of all the Ledger Balances, together with a copy of all Journal Entries made during the month, shall be forwarded to Australia 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.”
53. 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
54The Officer in Charge may arrange with the bank in which the Commonwealth’s London account is kept, or such other bank as may be approved by the Treasurer, to place such amount of the London moneys, on
fixed deposit as will not be required for disbursement during the term of such fixed deposit. If the fixed deposit is made with any other than the bank in which the Commonwealth’s current account is kept, the transaction will require a special Ledger Account.
55. The Officer in Charge shall insure against marine risks all goods shipped from the United Kingdom for the Commonwealth Government.
56. The Treasury shall, immediately on receipt of the documents from London, compare the vouchers with the copy of Bank Account, Form 4, and with the copy of the Current Account furnished by the bank, 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.
57. The Treasury shall keep such record of London accounts as may be considered necessary.
58. In every Department for which money is remitted to London there shall be kept a record thereof, the amount for each order being separately shown. Against each amount in such record there shall be entered particulars of the expenditure as disclosed by the London vouchers, which shall be transmitted by the Auditor-General for the purpose.
59. The Auditor-General shall make such examination of the London documents after their receipt in Australia as he may think fit.
60. In all matters of receipt, payment, and account, directions issued from the Treasury shall be followed.
Form 1.
Commonwealth Treasury,
Melbourne.
Date 190
Sir,—
Herewith are forwarded accounts and Forms 18 to enable you
(1) to purchase a draft for £
(2)
to invest £ in the purchase
of a draft on London
at days’ sight in favour of
the Bank of England, London. It is requested that the first of exchange be
forwarded by registered mail to the Chief Cashier of the bank referred to with
an advice in Form 3 (
I have the honour to be, sir,
Your most obedient servant,
Secretary to the Treasury.
The
Form 2.
Advice of Remittance.
Treasury of the Commonwealth of Australia.
Melbourne, 190
The Officer in Charge,
Offices of the Commonwealth of Australia, London.
A Bill drawn on at days’ sight for £ was, per mail which left Sydney on , despatched by registered post from to the Bank of England, London. The Chief Cashier of that bank has been asked to acknowledge the receipt of the Bill to you, and on the maturity thereof to collect the amount and place it to the credit of 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 each of the accounts set out below:—
Name of Account. | Amount. | ||
£ | |||
Total | |||
Secretary to the Treasury.
Form
3 (
Treasury of the Commonwealth of Australia,
Sub-Treasury at
Sir,—
Enclosed herewith is a Bill for £ at day’s sight drawn in your favour by the at on the London.
It is requested that you will be so good as to
1. Acknowledge receipt of the Bill to the Officer in Charge, Offices of the Commonwealth of Australia, London, also to the Secretary to the Commonwealth Treasury, Melbourne.
2. Place necessary Duty Stamps on Bill and debit the “Commonwealth of Australia” in current account with the cost.
3. Collect amount of Bill on maturity and place it to the credit of the “Commonwealth of Australia” in current account.
Acknowledgment to me of the receipt of the bill is not necessary.
I have the honour to be, sir,
Your most obedient servant,
Permanent Head of the Commonwealth Sub-Treasury at
The Chief Cashier of the Bank of England,
London.
Form
3 (
Sub-Treasury at
Sir,—
As instructed in your dated I have this day forwarded, by registered mail, which left Sydney on , to the Bank of England, London, the first of exchange of a bank draft for £ at day’s sight drawn in favour of that Bank. The draft was drawn by the at on the London.
I forward herewith the second of exchange of the draft referred to.
I have the honour to be, sir,
Your most obedient servant,
Permanent Head.
The Secretary to the Treasury of the Commonwealth, Melbourne.
Form 4.
The Bank of England.
Date on which amount of Bill or Fixed Deposit Receipt credited to Current account or renewed. | Reference to Posting. | Details. | Current Account. | Bills Receivable. | Fixed Deposits. | Registration Number. | Voucher Number. | Cheque number. | Reference to Posting. | Details. | Current Account. | Bills Receivable. | Fixed Deposits. | ||||||||||||||||
LEDGER.
Form 5.
Account.
Date. | Transactions. | Balance. | ||
Form 6.
ORDER BOOK.
Australian Order No. Dated
Amount, £
Details of Supplies. | Quantity. | Orders placed by Officer in charge. | Deliveries. | Accounts Passed. | ||||||||
No. | Date. | With whom. | When Due. | Date. | Name of Ship. | Particulars of Accounts Passed. | Amount. | Registration Number. | ||||
£ | ||||||||||||
Form 7.
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. | Remark | ||
£ | A B C D E | ||||||||
Form 8.
JOURNAL.
Reference to Posting. | Dr. | Cr. | ||||
Form 9.
Memorandum of Cheques countersigned and Vouchers seen on……………………………………..
Cheques countersigned (including those of previous days for which Vouchers were not seen by Accountant). | Acquittances seen and initialed by Accountant. | Cheques seen by Accountant at end of day and re-entered in first column of next page. | Cheques not seen by Accountant at end of day and for which Vouchers not produced. Amounts re-entered in first column of next page. | Remarks. | |||||||||
Number. | Amount. | ||||||||||||
Examined
………………………………….
Accountant.
Form 10.
Offices of the Commonwealth of Australia,
London, 190
To
Under the circumstances noted hereunder a sum of money will become due to you by the Commonwealth of Australia, and I shall be glad if, by filling up and returning the attached document, you will be so good as to authorize me to pay the money, as well as any other money which may become due to you at any time, to your credit at a bank. Should you grant the authority sought, advice of every lodgment to your credit will be sent to you by post simultaneously with the lodgment.
Officer in Charge of the Commonwealth Offices,
London.
……………………………………………………………………………………………………………
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.
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Note.—Notice in writing to the Officer in Charge of the Commonwealth Offices, London, should be given of the withdrawal of this authority.
Form 11.
The Commonwealth of Australia, London Voucher
(Insert Address when necessary.)
Account to be debited in London Books…………………………………………………………………
*190 | £ | ||
Total | pounds | ||
shillings pence. £ | |||
* 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 …………………………………………………………………………………………..
Officer in Charge.
/ /190
Received on the 190 , from the Commonwealth of Australia, the sum of pounds shillings pence in full payment of the above account.
Cheque Number
(
Certificate to be signed in Australia if the amount on other side hereof has been paid for supplies.
I certify after due inquiry that the supplies mentioned on the other side hereof have been duly delivered at , and that the payment has been duly recorded in this Department as expenditure out of the remittance of £ which the Treasury was asked to make on account of this Department on
I also certify, that so far as I can ascertain, this account is correct.
Certifying Officer,
Department of
/ /190
Certificate to be signed in Australia if the above certificate does not apply.
I certify that the payment as on the other side hereof has been duly recorded in this Department as expenditure out of the remittance of £, which the Treasury was asked to make on account of this Department on
I also certify, that so far as I can ascertain, this account is correct.
Certifying Officer,
Department of
/ /190
Form 12.
Commonwealth of Australia.
ORDER TO PAY AGENT.
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),
Signature of Claimant
|
WILLIAM JOHN LYNE,
Treasurer.
Department of the Treasury,
Melbourne, 29th July, 1908.
By Authority: J. Kemp, Government Printer, Melbourne.
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