Naval Account Regulations (Cth)
STATUTORY RULES.
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NAVAL ACCOUNT REGULATIONS UNDER SECTION 63a OF THE AUDIT ACT 1901-1912.
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
Dated this 13th day of February, One thousand nine hundred and fourteen.
DENMAN,
Governor-General.
By His Excellency’s Command,
P. McM. GLYNN,
For the Treasurer.
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NAVAL ACCOUNT REGULATIONS (SECTION 63a (1) OF THE AUDIT ACT 1901-1912).
“NAVAL EXPENDITURE.”
“63a.—(1.) Notwithstanding anything in this Act contained the Governor-General may make such regulations and arrangements as he thinks necessary or convenient relating to the expenditure of moneys for the purposes of the Australian Navy and Naval Establishments, and to any matters incidental thereto, including the receipt, care, custody, and management of moneys, the due accounting for moneys, the keeping of books and accounts, the furnishing of statements, returns, and vouchers, and the inspection, record, and audit of books, accounts, statements, returns and vouchers.
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PART I.—PRELIMINARY.
Application of Regulations.
1. These regulations may be cited
as the Naval Account Regulations, and shall apply to the receipt and
expenditure of public moneys in His Majesty’s Australian Ships and in Naval
Establishments and Offices. The general provisions of the
(Note.—The black lines in the margin indicate new provisions or amendments of previously existing Regulations.)
2. These Regulations are divided into parts as follows
Part I.—Preliminary.
Part II.—Receipt and expenditure of Public Moneys in His Majesty’s Australian Ships.
Part III.—Receipt and expenditure of Public Moneys in His Majesty’s Australian Naval Establishments and Offices.
Part IV.—Miscellaneous.
3. All Naval Account Regulations heretofore made, whether provisional or otherwise, are hereby repealed as from the date of the coming into operation of these Regulations.
Definitions.
4. In these Regulations unless the contrary intention appears:—
“Accountant Officer” means the Officer in charge of cash, victualling, and clothing duties.
“Accounts Officer” means the Officer responsible for the receipt and payment of Public Moneys in a Naval Establishment or office.
“Certifying Officer” means the Officer appointed by the Naval Board to certify accounts and approve the payment thereof.
“Commanding Officer” means the Officer in actual command of one of His Majesty’s Australian Ships.
“Director of Navy Accounts” means the Officer appointed to be Director of Navy Accounts in the office of the Naval Administration, or such person as may be appointed by the Naval Board to perform the duties of the position during his absence.
“Minister” means the Minister of State for Defence.
“Naval Board” means the Board of Administration for the Naval Forces.
“Naval Secretary” means the Officer appointed to be the Secretary of the Naval Board of Administration.
“Officer-in-Charge” means the Officer in charge of a Naval Establishment or Office, or District Naval Officer appointed to command a District.
“Prescribed” means prescribed by these Regulations, or by the Treasurer, or by the Naval Board.
“Treasurer” means the Treasurer of the Commonwealth.
PART II.—RECEIPT AND EXPENDITURE OF PUBLIC MONEYS IN H.M.A. SHIPS.
Accountant Officer.
5. The Accountant Officer of a ship, under the direction of the Commanding Officer, shall be responsible for collecting, receiving and disbursing moneys for or on behalf of the Commonwealth, and he shall perform all the duties required of him as laid down in these Regulations.
Cash Account.
6. (1). The Accountant Officer shall keep a Cash Account, Form A.S. 29, in duplicate, which shall contain a complete record of his daily receipts and payments of public funds.
(2) Every item, whether of receipt or payment, shall be entered daily by the Accountant Officer himself in its actual order of occurrence, so that by striking a balance the amount which should be in his hands may be ascertained at any time.
(3) The cash account shall be balanced on the last day of each month, on the Accountant Officer being superseded, and on the ship being paid off.
Banking Accounts.
7. (1) Banking Accounts are not to be opened without the approval of the Treasurer.
(2) An application to the Naval Board for permission to open a Banking Account is to state fully the name and branch of the Bank proposed, and the reason for its choice, also the necessity for opening the Account.
Money Chests.
8. (1) All public money in charge of the Accountant Officer shall be kept in the money chests provided, and these chests shall be used for storage of public money only. The Accountant Officer shall be held responsible for any loss of such money, and no explanation will be admitted in respect of any loss which may occur unless and until it is satisfactorily proved that the public money had always been kept in the chests provided for the purpose, and that the keys had always been kept in his personal custody.
(2) When a key of a money chest is missing, the proper lock should at once be so altered that the missing key may be rendered useless. On a money chest becoming from this or any other cause insecure, the Accountant Officer shall at once report the circumstances to the Commanding Officer in order that a survey may be held on it, the report of which shall be transmitted for the information of the Naval Board with a statement of the measures adopted for the better security of the public money.
Collections.
9. (1) The Accountant Officer is responsible for collecting and bringing to account in the manner prescribed in these Regulations moneys due to the Commonwealth. He shall give proper printed receipts for all amounts received.
(2) In the case of fines or other amounts due to the Commonwealth by Officers and men serving on board His Majesty’s Australian Ships, or whose names are borne on a Ship’s ledger for purposes of pay, the Accountant Officer shall debit the amount on the ship’s ledger against the pay of the person concerned.
(3) All books of receipt forms shall be obtained from the Director of Navy Accounts.
10. Moneys received by an Accountant Officer on behalf of the Commonwealth shall be stored in the Public Money Chest with other public moneys, and may be used for payment of accounts, as if such money had been advanced to the Accountant Officer for that purpose.
Deposits.—Canteen and Other Funds.
11. (1) Men desirous of depositing money in the hands of the Accountant Officer for custody only, are to be permitted to do so, provided that when the amount at deposit in any specific case exceeds a sum of £50, the authority of the Commanding Officer shall be obtained.
(2) Transactions of this nature are to be recorded by the Accountant Officer on Form A.S. 37 as they occur, and the correctness of each entry is to be attested on the form by the signature of a Lieutenant or other Officer of the Military Branch, one of whom is always to be present whenever deposits or withdrawals take place. The Form A.S. 37 is to be produced at the time the money in the hands of the Accountant Officer is verified in accordance with Regulation 24.
(3) Money deposited in this manner is to be stored in a separate money chest from that in which Public Funds are kept.
(4) All moneys in the charge of the Accountant Officer belonging to the Ship’s Fund, Service Canteen, Wine and Mess Funds, and any sums held by him in custody for a Canteen tenant, are similarly to be kept in the separate chest, apart from the balance of public funds.
(5) The Commonwealth shall not be liable to make good losses which may occur in respect of any of the deposits referred to in this Regulation, and all persons before depositing money are to be so informed.
Advances.
12. (1) The Treasurer may arrange for Accountant Officers to obtain necessary advances of money from the Commonwealth Sub-Treasury of any State or of the Northern Territory, or in such other manner as he may direct.
(2) Applications for advances of money are to be made out on Form A.S. 5/N.A.1.
(3) Applications, which must be approved by the Commanding Officer, shall show the estimated amount required for expenditure, and the balance of public money in the hands of the Accountant Officer at the date of application.
(4) Applications are to be for so many pounds sterling—fractions of a pound are not to be demanded.
(5) Applications are to be made out in duplicate; the original form being retained by the officer advancing the money, and the duplicate, after the notice on the back has been signed, forwarded on the day of payment to the Director of Navy Accounts by the Officer advancing the money.
13. In order to insure that the balance of public money on board His Majesty’s Australian Ships is at all times kept at as low a figure as is consistent with the requirements of the Service, the following directions are to be observed by Accountant and Commanding Officers in connexion with all demands for cash:—
(
a ) With the approval of the Commanding Officer, the Accountant Officer may apply for the money required for the ship for one month, but when arrangements can conveniently be made, money should be applied for twice monthly. Supplies are, as a rule, to be drawn as near the date of payment of wages as is practicable.(
b ) Accountant Officers may apply for the money required for the ship for a longer period than one month, in exceptional circumstances, subject to the approval of the Naval Board.(
c ) A month’s requirements will ordinarily be less than £8 per head of the numbers borne in the complement, and, except in the cases of flagships, depôt ships, and ships on detached or miscellaneous services, all demands for cash are to be considered with reference to this standard by the Officers authorized to approve them.(
d )If on any occasion it is considered necessary to exceed this standard, an explanation of the circumstances is to be given on the back of Form A.S.5,/N.A.1 on which the demand for the money is approved. In flagships, depôt ships, and ships on detached or miscellaneous services, where no similar standard can be applied, the probable requirements are to be estimated on the basis of current or anticipated expenditure.
14. In cases where a ship is going out of commission or where for any reason the balance of public money on board is much in excess of the anticipated requirements of the service, the Commanding Officer shall notify the Director of Navy Accounts at the earliest date in order that arrangements may be made for the balance of public money, or the amount in excess of anticipated requirements, to be lodged to the Commonwealth Public Account, or otherwise brought to account.
Payment of Accounts.
15. (1) Under the authority of the Commanding Officer, the Accountant Officer shall pay out of the public money in his charge all amounts due for pay and authorized allowances, and all authorized contingent and incidental expenditure.
(2) All accounts shall be certified as to correctness by the Commanding Officer and the Accountant Officer before payment.
(3) Details of all accounts for contingencies are to be given on the prescribed forms, and the necessary acquaintance for payment taken on the form. Accounts for purchase of stores shall be prepared on Form A.S. 22, and all the information and certificates required by the form shall be given.
(4) Except as may be otherwise provided in these Regulations, the Accountant Officer shall obtain a proper receipt in writing for every payment made.
(5) Payment may be made to persons authorized by power of attorney, to executors and administrators on production of probate or letters of administration, or to any person other than the original claimant to whom the Naval Board approves of payment being made.
(6) The Accountant Officer shall advance to the Medical Officer, subject to the approval of the Commanding Officer, such an amount as may be necessary to provide for extra fresh diet and small expenses for the sick. This advance is not to appear as a credit entry in the Abstract Cash Account, but the approved requisition and Medical Officer’s receipt are to be kept in the money chest. The Medical Officer shall from time to time render an account, with supporting sub-vouchers, detailing the payments which he has made. The Accountant Officer shall then reimburse, through the Cash Account, the amount expended.
16. (1) All accounts are to be distinguished by
numbers commencing with No. 1 on the first day of each quarter. All vouchers
should correspond in size with Monthly Cash Account, and, when forwarded into
office, should be securely attached to the Cash Account, and not folded more
than one-half lengthwise. On the face of every voucher the nature of the
transaction and the authority for payment are to be distinctly shown—
(2) Documents forwarded in support of items of receipt are to be distinguished by letters of the alphabet commencing with letter “A” on the first day of each quarter. When the alphabet is exhausted, it is to be recommenced as often as may be required, the series of letters being then distinguished as “A2,” “B2,” and so on.
(3) Vouchers are not to be endorsed, but the letters and numbers assigned to each are to be noted on the upper right-hand corner.
(4) If the Accountant Officer be superseded or removed before the termination of the quarter, his successor is to commence with a new series of letters and numbers for the vouchers appertaining to his account.
17. All Accounts are to be prepared in duplicate. The original vouchers are to be forwarded with the Cash Account for the month in which the payments have been made (excepting ledgers, which are to be transmitted into office at the earliest opportunity after the end of the quarter). The duplicate Accounts, which are to be distinctly marked as such, are to be retained by the Accountant Officer, ready to be produced in the event of his being called upon to furnish them. An acquittance for any amount paid shall not be taken on the duplicate account.
18. Fractional parts of a penny are to be excluded from totals of all vouchers and lists, and are not to be inserted either on the debit or credit side of the Cash Book, or Abstract Cash Account.
19. Foolscap is to be used for accounts and vouchers for which printed forms are not supplied.
20. Vouchers for carriage or boat hire are to be supported by receipts in all cases where the expenditure exceeds 5s., and a certificate is to be given on the claim as to the necessity for the expenditure. A separate entry need not be made in the Cash Account for each transaction, but the amounts paid for each month may be scheduled on Form A.S. 27, and the total entered in the Cash Account. Similarly, vouchers for incidental expenditure are to be supported by receipts and certificates and scheduled separately on Form A.S. 27.
21. (1) Where the Commanding Officer considers that, in the interests of the Service, it is desirable to pay the amount of any fine inflicted on a member of the ship’s company in a Civil Court, the Accountant Officer shall do so out of the public money in his charge.
(2) Every amount paid in these circumstances shall be charged on the ledger against the pay of the rating concerned, and the receipt of the Court, which must accompany the Cash Account into office, shall be sufficient acquittance in respect of the amount charged against the rating concerned.
Abstract Cash Account.
22. The Accountant Officer shall prepare an Abstract Cash Account on Form A.S. 30z for each month, classifying and grouping all items of receipt under the correct head, and classifying and grouping all expenditure tinder the various Divisions, Subdivisions, and Items of the Appropriation Act. The total amount of the pay certificates for each month shall be shown in the Cash Account and Abstract as a charge against the Pay Vote.
23. (1) Within the first three days of each month the Cash Account and Abstract of the preceding month, with supporting vouchers, are to be delivered by the Accountant Officer to the Captain, who shall give him a receipt for them. The Cash Account and Abstract are to be kept in the Captain’s own possession until the first opportunity that offers of forwarding them. The Captain shall personally transmit the Account and Abstract and all supporting vouchers to the Director of Navy Accounts as soon as possible. When despatched, he shall note in his letter-book the date, and by what conveyance, they were forwarded. The duplicate copy of the Cash Account shall be retained by the Accountant Officer.
(2) The Cash Account and Abstract and all vouchers are to be examined by the Assistant-Paymaster or Clerk of the Ship, as well as by the Accountant Officer before transmission, and his initials are to be affixed thereto.
(3) Although there may be no Cash transactions during the month, the Accountant Officer shall render an account exhibiting any balance remaining thereon; when there is no balance or transaction to record, a “nil” account shall be rendered for the period.
(4) Should the Accountant Officer join the ship after the first day of a month, his first account shall be rendered as from the date of his taking charge to the last day of that month. The account shall commence with the balance transferred to him from his predecessor, after the amount has been verified as directed by Regulation 24.
24. (1) The Commanding Officer, or two or more Officers specially appointed by him, shall count the balance of public money in the Accountant Officer’s charge, and compare it with that shown by the Cash Book—
(
a ) At uncertain periods, but at least once in three months.(
b ) On the last day of each month, after all payments for the month and quarter have been made.(
c ) On the ship being paid off or going out of commission.(
d ) On the Accountant Officer being superseded or relieved.
(2) The following instructions show the procedure to be followed by the Examining Officer in conducting the verification of the Accountant Officer’s money balances on board His Majesty’s Australian Ships, but they are not intended to relieve the Examining Officer of any responsibility for the thoroughness or correctness of his examination, or to prevent him from adopting any additional precautions he may consider necessary:—
(
a ) The Examining Officer shall have before him, at one and the same time, the whole of the cash on board in the charge or custody of the Accountant Officer (including money heldunder Regulation 11), with the bank certificate of balance in the case of a ship allowed to have a banking account, together constituting the balance in the hands of the Accountant Officer. A statement showing the amount of canteen, &c., money on hand is also to be produced for inspection at the time, and with the cash, &c., should remain in the presence of the Examining Officer until the verification of the balance has been completed by him, and the certificate on the back of the Cash Account signed.
(
b )Bank notes, postal orders, &c., should be counted in detail, and loose cash either counted, measured in pay trays, or weighed, if there be means at hand, as may be considered necessary or desirable.(
c ) Bags of gold should be opened and counted, but bags of silver and copper, sealed up by bankers or other responsible persons, may be taken at their marked contents, should the Examining Officer be satisfied on a close inspection that they have not been opened or otherwise tampered with, subject, however, to his opening and verifying the contents of one or more bags, which he shall himself select.
(3) On the last day of each month the Commanding Officer shall examine, or cause the before-mentioned Officers to examine, the Cash Account for the month, and, in so doing, the vouchers or other necessary documents in support of the debits and credits are to be inspected, and the amounts compared with the several entries in the Cash Account. The balance of public money, as shown in the Account, is also to be compared with the balance actually found, and the Account and Certificates signed as required by Sub-Regulation (2) of this Regulation. Should any corrections be necessary, they are to be made in red ink, and initiated by the Commanding Officer, or by the Examining Officers, and an explanatory statement is to be attached to the Cash Account and forwarded for the information of the Director of Navy Accounts.
Payment of Ship’s Company.
25. (1) Officers and men
of the Royal Australian Navy shall be paid interim mid-monthly and end-monthly
payments on account of pay and allowances in accordance with the scales laid
down in Financial and Allowance Regulations under the
(2) In cases of desertion where a debt exists on pay account, and in circumstances where it is considered desirable in the interests of the Service to discharge a man to shore when in debt to the Crown, the Naval Board may approve of any fines (or other charges in the nature of fines) causing such debt being reduced by an amount which will extinguish the debt on the rating’s account.
26. Payments to Officers and men are to be made- generally on the 15th and on the last day of each month, or on the preceding week-day where any such day falls on a Saturday, Sunday, or public holiday. The Commanding Officer may, in special circumstances, approve of payment being made to the ship’s company on days other than those set out above, provided that in cases where it is proposed to pay in advance for any period exceeding three days, the approval of the Naval Board must first be obtained.
27. (1) The pay and allowances of all persons serving in the Royal Australian Navy may be paid, to them without acquittance.
(2) The Accountant Officer under the Captain is specially charged with the duty of making payments and of keeping the requisite accounts. He, only, or such Junior Accountant Officer as he may, where necessary, intrust with the duty, is authorized to issue money from the Public Chest for such payments, and to receive for return to the Public Chest such moneys as may for any reason not have been paid. Where possible, all payments are to be made by the Accountant Officer personally, or by an Officer under his personal direction, and he is responsible for the correctness of all credits of pay, extra pay, and allowances; for all deductions and calculations; and for all forfeitures of pay and allowances being brought to account.
(3) The Captain shall arrange for the ship’s company and supernumeraries to be mustered for payment at the time most convenient to the Service, and when the smallest number of men will be absent on duty, and for the subsequent payment on the same day of those men who were absent from the general muster.
(4) The general and miss-muster payments are to be made in the presence of the Captain, or, should that not be practicable, in the presence of an Officer not below the rank of Lieutenant, who is to satisfy himself that complaints and inquiries of every description are investigated and settled forthwith, unless for any reason reference to higher authority is necessary. If possible, both payments should be witnessed by the same Officer. The police of the ship are to be in attendance.
(5) Before the payment commences, the following directions are to be complied with:—
(
a ) All figures, including totals, are to be inserted in ink on the Ship’s Ledger or Pay List that will be used at the payments;(
b )The number of coins of each denomination required for payment of the men named on each Folio of the Ledger or Pay List is to be ascertained and entered in the Coin Book (Form A.S. 11a),the total thereof being the amount of cash required to be taken from the Public Chest for the payment; (
c ) In the cases of men who, by the information in the Ship’s Office, will be unable to attend either the general or miss-muster payment, being on leave, sick in Hospital, or in the sick bay, or on duty away from the ship, a red pencil line is to be drawn across the money column opposite their names to indicate the improbability of their being able to attend the payment. The pay of these men is not to be included in the amount coined as above, but should any of them attend the general or the miss-muster payment, they may be paid thereat the amounts to which they are entitled, such amounts being shown as “additions” in the Coin Book and entered or re-entered on the Ship’s Ledger or Pay List above the line previously drawn in the money column, the totals of the Ledger or List being altered accordingly;(
d ) The amount which each person is to receive in cash is to be placed by the Accountant Officer in the proper compartment of the pay trays. Where it is not possible for the Accountant Officer to do this himself, he is to take steps to insure that the duty is correctly performed; and(
e ) The Accountant Officer shall satisfy himself that all necessary steps have been taken by his staff to insure that the amounts entered for payment in the Ledger or Pay List as well as the amount of the coins entered in the Coin Book are correct.
(6) Where an Assistant Paymaster or Clerk is borne, and is on board at the time of payment, the names of the men and the amounts payable are to be called, out by him. He shall insert a tick against the amounts paid at the general and miss-muster payments, using pencils of a different colour to distinguish those payments. Amounts not paid either at the general or miss-muster payments are to be lined through by him in ink, the totals on the Ledger or Pay List being correspondingly altered and the amounts entered under “Deductions” in the Coin Book.
(7) Where an Assistant Paymaster or Clerk is not allowed in complement, or, if allowed, is not on board when the payments are made, the foregoing duties may be discharged by a Writer, a statement of the reason for employing a Writer in the latter case being furnished on the Certificate of Payment (Form A.S. 17). In cases where the complement of the ship will not admit of any of the provisions of this sub-regulation being carried out, the Commanding Officer shall make such arrangements as may in the circumstances be convenient.
(8) When the miss-muster payment is ended—
(
a ) The corrected totals of the Ledger or Pay List are to be abstracted and the Coin Book is to be closed and signed by the Accountant Officer, who shall satisfy himself that the total amount shown as paid by these documents agrees with the amount which he has paid out of the Public Chest; and(
b ) A certificate on Form A.S. 17 of the amount paid at the general and miss-muster payments is to be prepared and signed by the Accountant Officer, by the Officer or Officers who witnessed the payments, and by the Assistant Paymaster, Clerk, or Writer, who called out the men’s names and amounts at the Pay Table.
(9) The signature of the Witnessing Officer on Form A.S. 17 shall be taken as certifying that the ship’s company and supernumeraries were duly mustered and paid, and that all complaints and inquiries were investigated in his presence, and the signature of the Assistant Paymaster, Clerk, or Writer shall be taken as certifying that any amounts not paid have been lined through on the Ledger or Pay List; that, these amounts excepted, the sums appearing on the Ledger or Pay List were paid to the men against whose names they are entered; and that the amounts shown as paid have been correctly totalled and abstracted.
(10) Men unable from any cause to attend either the general or miss-muster payment are to be paid individually by the Accountant Officer, their receipts for the amounts paid to them being obtained in a book for casual payments, which is to be kept for the purpose in the charge of the Accountant Officer (Form A.S. 18). Men in the sick bay who are unable to attend to receive their wages are to be paid by the Medical Officer, who shall sign the Casual Payments Book on their behalf.
(11) The total amount of the casual payments for each pay is to be added to the Certificate of Payment (Form A.S. 17) prepared under Sub-Regulation (8) above.
(12) The total amount of the payment recorded in the certificates shall be credited in the Accountant Officer’s Cash Account, the certificates being scheduled where necessary on Form A.S. 27.
(13) The Accountant Officer may be required at any time to forward into office the Ship’s Ledger, Pay List, Coin Book, and Casual Payments Book for examination, and accordingly he shall take all necessary steps to insure their being preserved, and to guard against their being tampered with; in any case they are to be retained for two years from the date of the transactions recorded therein.
(14) Erasures on Pay Books, Accounts or Vouchers are not to be made in any circumstances. Any alterations necessary before, at, or subsequent to the payment are to be made by lining through the original figures, and inserting the corrected figures, every alteration being initialed by the person making it.
Ship’s Ledger.
28. (1) The Accountant Officer shall keep a ledger in the prescribed form (A.S. 41-41A and A.S. 41B). This ledger shall contain a complete record in regard to all persons serving on the ship of—
(
a )Pay and authorized allowances prescribed in Financial and Allowance Regulations under theNaval Defence Act 1910-1912 approved to be paid on the ledger;(
b ) Allowances granted under Naval Board Authority (which is to be quoted on every ledger on which the credit appears) approved to be paid on the ledger;(
c ) Transactions under Clothing Gratuity;(
d ) Deferred pay credited;(
e ) All debits against pay; and(
f ) The number of rations with which the Accountant Officer may be entitled to be credited in his victualling account.
(2) The ledger is to contain the names of all persons of whatever rank or rating, and whether belonging to the Service or not, who are borne or victualled during the period to which it relates. It is also to contain a debtor and creditor account for every person entitled to pay or incurring charges, and all the particulars required by the headings of the columns are to be duly furnished.
(3) It is to be kept constantly complete by the entry of every transaction or particular at the time of its occurrence.
(4) It is to be closed and sent into office at the end of every quarter and a new ledger is to be commenced on the first day of the succeeding quarter. It is also to be closed and sent into office when the ship is paid off.
(5) The ledger shall be kept in duplicate independently and concurrently, so that one may serve as a check upon the other, and where the ship’s complement admits of it, one of the ledgers is to be kept by an Assistant Paymaster or a Paymaster.
(6) The ship’s ledger should be in agreement in every particular with that which is sent into office.
(7) The Officers’ and men’s sections of the ledger are to be rendered separately, each complete in itself in regard to the scheme of complement, certificates, lists, and index; but on being sent from the ship they are to be securely tied together, the several lists and folios following in proper numerical order so as to form one ledger. An Abstract Form A.S. 41 B duly balanced is to be rendered for the complete ledger, also a summary of all debits on the ledger to Naval votes for adjustment with amounts already charged in pay certificates.
(8) The Officers, seamen and boys forming the ship’s complement, as well as the supernumeraries and others, are to be classified in lists. While in course of preparation the ledger, if possible, should be so arranged as to avoid the inclusion of blank pages in the completed volume.
(9) The ledger and all documents in support thereof are to be forwarded to the Director of Navy Accounts within twenty-one days after the termination of the period to which it relates.
29. The entries on the ledger shall be the intimation to the Auditor-General in respect of persons serving in His Majesty’s Australian ships, of appointments, variations in pay and allowances, transfers, resignations, removals, discharges, desertions, fines, &c.
30. (1) When any person is received on board, his name, the place where, or ship from which he was received, his rank or rating, the data of commencing pay, rates of pay and of allowances, and other information, as well as his official number, are to be immediately inserted in the ledger and the particulars verified by the service certificate.
(2) In the case of an Officer, the date of his appointment, in whose vacancy, and whether additional or for special service, are also to be stated.
31. The characters and abilities in rating awarded to petty officers, seamen, and others are to be carefully noted on the ledger for the quarter in which the assessment of character and ability is made on the Service Certificates. The notation as to character is to be carefully distinguished from that as to ability, which it is invariably to precede.
32. The name and address of the nearest known relative or friend of each seaman and boy serving afloat are to be noted in the ledger on 1st September in each year. Men in prison or not borne for pay, on 1st September, are to have their relatives’ names and addresses noted in the ledger on which they are next re-entered for pay.
33. Recommendations for good conduct medals, the award and deprivation of good conduct badges, qualifications gained, notations of offences and punishments by warrant, and special recommendations as to gallantry, &c., are also to be duly noted in the ledger.
34. All men and boys recovered from desertion are to be so noted on the ledger with the name of the ship from which they deserted and the dates of desertion.
35. Officers and men are, as a rule, to retain one number on the ship’s books during the whole period of the commission, and those who may have been discharged and re-entered in the same quarter, are to return to their original numbers; but if, from having been borne as supernumeraries, or from any other cause, their names necessarily appear in more than one place in the books, cross references are to be made at each entry so that there may be no difficulty in tracing the whole of their services.
36. (1) When Officers or other persons are transferred to another ship a Transfer List for each ship, Form A.S. 45, is to be prepared by the Accountant Officer, verified by the ledger, and duly signed, showing the official numbers of the men and boys, with all the particulars required by the Form. This Transfer List is to be sent with, them to the ship to which they may be transferred.
(2) The Transfer List is to be completed on board the ship to which the Officers or men are transferred by the insertion of the lists and numbers at which they are entered.
(3) All Transfer Lists received are to accompany the ship’s ledger when forwarded into office.
Allotments in Australia.
37. (1) Subject to the approval of the Commanding Officer, Officers and men may make allotments of their pay on the prescribed Form A.S. 63, to any person above the age of eighteen years, or to a Banking Account if approved by the Director of Navy Accounts.
(2) Except in special circumstances, to be approved by the Commanding Officer, the minimum rate of allotment shall be 10s. per month.
(3) Allotments may be made payable at any place where a Post Office transacting money order business exists.
(4) Particulars of allotments declared are to be furnished monthly, on the first day of the month, to the Director of Navy Accounts, on Form A.S. 63.
(5) Allotments shall come into force on the first day of the month following the date on which the allotment is declared, and are payable for complete months only.
(6) The first payment will be made to the allottee on the last working day of the month in which the allotment commences.
(7) Particulars of alterations (on Form A.S. 63) or stoppages (Form A.S. 54) of amounts allotted are to be reported to the Navy Office monthly. At least one month’s notice of stoppage or alteration of allotment is to be given to the Director of Navy Accounts.
(8) In cases of desertion, death, or discharge of persons with allotments in force, a notification of stoppage should be sent at once by telegraph to the Director of Navy Accounts in addition to the monthly report.
38. (1) Payment shall be made only to the allottee personally, unless such person may be unable, from illness or infirmity, to attend, in which case payment may be made to a person producing the Allotment Pass-book, with the allottee’s written order, duly signed, for payment to such person, provided that the Paying Officer sees no reason to doubt the authenticity of the order.
(2) The Paying Officer shall also be required to satisfy himself, so far as may be expedient, of the title of the claimant; and if on any application for payment the Paying Officer may entertain any doubt as to the claimant’s title, he may require from the claimant or from the claimant with other persons, such statutory declaration or declarations as he may deem requisite.
(3) On paying an allotment, the Paying Officer shall take a receipt on the prescribed form, and shall endorse on the Official Authority in his possession and on the Allotment Pass-book held by the allottee, the date of payment, and the term for which it is made.
(4) When the death of an allottee may come to the knowledge of the Officer by whom the allotment is payable, that Officer shall endorse the date of his receipt of the information on the Official Authority for payment, and return the same to the Director of Navy Accounts.
(5) The provisions of this Regulation shall apply only in cases where payment of an allotment is made at a Post Office.
Allotments Payable in United Kingdom.
39. (1) Allotments of pay payable, in the United Kingdom may be made by ranks and ratings serving in the Royal Australian Navy subject to the conditions prescribed for allotments payable in Australia, with the following exceptions:—
(
a )Allotments are to be declared, altered, or stopped on the Forms (S. 63 and S. 54) prescribed by the Admiralty.(
b ) All allotment forms are to be submitted to the Navy Office in duplicate.(
c ) Allotments are to come into force on the first day of the second month following the date on which the allotment is declared.(
d )Three months’ notice of stoppage or alteration of allotment is to be given to the Navy Office.
(2) Amounts paid by the Admiralty on behalf of the Commonwealth in respect of allotments shall be refunded periodically. Payment of any claim to the Admiralty in respect of allotments paid shall be sufficient acquittance in respect of payment of the allotments covered thereby.
Savings Banks in H.M.A. Ships.
40. (1) With the approval of the Naval Board, agencies of the Commonwealth Bank (Savings Bank Department) may be established in His Majesty’s Australian ships, and Accountant Officers may be appointed as agents of the Commonwealth Bank to transact Savings Bank business, and they shall be subject to instructions issued by the Governor of the Commonwealth Bank.
(2) All moneys received by the Accountant Officer in the capacity of Commonwealth Savings Bank officer, which cannot be lodged with the Savings Bank on or before the first day of any month, shall be brought to account in his Cash Account, and treated in every way as Public Money. The amount of money brought to account in this way shall be telegraphed to the Director of Navy Accounts forthwith, who will cause the amount to be lodged with the Commonwealth Savings Bank.
(3) The statements required to be furnished to the Superintendent of the Commonwealth Savings Bank shall in such cases be transmitted at the earliest opportunity direct to the Director of Navy Accounts.
(4) Moneys brought to account in accordance with this Regulation shall be treated as an amount advanced to the Accountant Officer of the ship concerned, to meet public expenditure.
PART III.—RECEIPT AND EXPENDITURE OF PUBLIC MONEYS IN H.M.A. NAVAL ESTABLISHMENTS AND OFFICES.
Accounts Officers.
41. Accounts Officers shall be appointed by the Naval Board in respect of H.M.A. Naval Establishments and Offices.
42. Accounts Officers, under the direction of the Officer-in-Charge, shall be responsible for collecting, receiving, and disbursing moneys for or on behalf of the Commonwealth, and they shall perform all the duties required of them, as laid down in these Regulations.
Cash Book.
43. (1) Every Accounts Officer shall keep a Cash Book, or Cash Books, in the prescribed form, which shall contain a complete record of his daily receipts and payments.
(2) Every item, whether of receipt or payment, shall be entered daily in the Cash Book in its actual order of occurrence.
(3) The Cash Book shall be balanced on the last day of each month.
Banking Accounts.
44. (1) Banking Accounts are not to be opened without the approval of the Treasurer.
(2) An application to the Naval Board for permission to open a Banking Account shall state fully the name and branch of the Bank proposed, and the reason for its choice, also the necessity for opening the Account.
45. All cheques drawn by an Accounts Officer shall be countersigned by an Officer appointed by the Naval Board, and the Bank shall be advised accordingly. The number of the cheque shall be inserted at the foot of each account.
46. Duplicate cheques shall not be issued without the approval of the Treasurer.
47. Public Moneys shall not in any circumstances be lodged in any Bank to a private account or be mixed with private funds.
Collections.
48. (1) All moneys payable to the Commonwealth and received by an Accounts Officer shall, unless otherwise directed by the Treasurer, be paid daily into a Bank appointed by the Treasurer to an account called Departmental Advance Account. Moneys received shall be paid to this account on the actual day of receipt, except that moneys received on any day after ordinary banking hours may be paid into the account on the next day on which the Bank is open.
(2) Such moneys shall not in any circumstances be considered as part of the balance of Public Money in the Accounts Officer’s charge which is available for payment of accounts.
(3) Unless otherwise directed by the Treasurer, the Accounts Officer shall, on or before the last day of each month, pay to such bank as may be appointed by the Treasurer, to the credit of the Commonwealth Public Account, the total of the amounts received by him during the month on account of the Consolidated Revenue Fund, Trust Fund, or Loan Fund, and he shall forward on the same day to the Sub-Treasury Accountant a statement in Form No. 3 of the Treasury Regulations showing details of all such receipts.
(4) An Accountable Receipt in duplicate (Treasury Form No. 4) shall be obtained from the bank for all such payments, one copy being attached to the statement forwarded to the Sub-Treasury Accountant, and the other copy filed by the Accounts Officer.
49. Every Accounts Officer shall obtain from the Bank an Accountable Receipt for every amount paid by him into the Departmental Advance Account. On the back of the Accountable Receipt 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.
50. The full amount of all moneys received or collected by an Accounts Officer for or on account of the Commonwealth shall, without any deduction whatever, be paid to the Departmental Advance Account.
51. Every Accounts Officer shall require from every person tendering repayments particulars in Form N.A. 8, which shall be attached to the monthly Abstract Cash Account when forwarded to the Director of Navy Accounts.
52. The Accounts Officer shall give official receipts on the proper printed forms for all amounts received. Manuscript receipts or acknowledgments for moneys shall in no case be issued. In cases where it is necessary to cancel receipt forms, the cancelled forms shall not be destroyed, but left attached to the butts.
53. Unless otherwise authorized by the Treasurer, all books of receipt shall be obtained from the Government Printer on the requisition of the Officer-in-Charge.
54. Record shall be kept by the Officer-in-Charge of all receipt forms received and issued to the Accounts Officer.
55. On receipt of advice that a cheque paid into the Departmental Advance Account has been dishonoured, the Accounts Officer shall immediately take steps to recover the amount, and shall report to the Director of Navy Accounts and to the Officer-in-Charge. The amount of any dishonoured cheque which has not been recovered shall not be included in the total amount of receipts for the month paid to the Commonwealth Public Account as prescribed in Regulation 48. Should the amount not be recovered within a month, the amount shall be written back in the Cash Book, and a note made against the original entry therein. Should the amount of a dishonoured cheque be recovered after the amount has been written back, it should be treated as an original payment to the Accounts Officer. A second receipt for the amount of a dishonoured cheque shall not in any case be issued, but when the amount is recovered after the entry writing back the amount has been made, a note shall be made in the Cash Book stating the reason for the non-issue of the receipt.
56. When any moneys have been received for the sale of public property, the Abstract Cash Account shall be accompanied by account sales and other documents relating to the sale.
57. When any moneys
referred to in Section 28 of the
58. (1) All cheques drawn on a Receivers Trust Account by an Accounts Officer shall be countersigned by an Officer appointed by the Naval Board, and the Bank shall be advised accordingly.
(2) A separate Cash Book shall be kept by the Accounts Officer in respect of transactions on the Receivers Trust Account, and vouchers shall be obtained and filed for all payments made.
59. When moneys are tendered to an Accounts Officer, if he is in doubt as to the manner in which they should be credited, or whether they are properly payable to him, or if he observes any irregularity in connexion with them, he may receive the moneys, giving a properly-qualified receipt, bring the amount to account as a credit to Trust Fund Suspense Account, and take immediate steps to obtain such information as will enable the amount to be transferred to the proper account.
Advances.
60. (1) The Treasurer may arrange for Accounts Officers to obtain necessary advances of money from the Commonwealth Sub-Treasury of any State or of the Northern Territory, or in such other manner as he may direct.
(2) Applications for advances of money are to be made out on the Form A.S.5/N.A.1.
(3) Applications which must be approved by the Officer-in-Charge, shall show the estimated amount required for expenditure, and the balance of advances in the hands of the Accounts Officer at the date of application.
(4) Applications are to be for so many pounds sterling—fractions of a pound are not to be demanded, except when a special advance is required to pay specific accounts, when the exact amount of the accounts may be applied for.
(5) Applications are to be made in duplicate, the original form being retained by the Officer advancing the money, and the duplicate, after the notice on the back has been signed, forwarded on the day of payment to the Director of Navy Accounts by the Officer advancing the money.
61. With the approval of the Officer-in-Charge, Accounts Officers may apply twice monthly for the estimated amount required to meet Pay and Contingencies.
62. Applications may, however, be made for special advances in addition to ordinary requirements when necessary to meet payment of specific accounts which have been certified and approved for payment.
63. Applications for advances to pay salaries and wages should not be made until the amount is actually required for expenditure.
64. No special advance in excess of £1,000 shall be applied for, except on the approval of the Director of Navy Accounts.
65. (1) When preparing applications for advances, the Accounts Officer shall estimate approximately the amount required for expenditure under Pay and Contingencies, chargeable to each Division or Subdivision of the Appropriation Act, to Trust Fund or to Loan Account, and applications for advances should be prepared in accordance with such approximation.
(2) Certified and approved accounts may, however, be paid by the Accounts Officer, provided the balance of advances in his charge is sufficient to meet such expenditure.
66. When approving applications by Accounts Officers for advances of money, the Officer-in-Charge shall, in all cases, direct that the amount of the Advance approved shall be paid to the Departmental Advance Account at the Bank where such account is kept.
67. Any Sub-Treasury Paymaster who has lodged an advance to the credit of a Departmental Advance Account, in accordance with these Regulations, shall notify the Accounts Officer of such lodgment, in Treasury Form 30.
68. When an Accounts Officer has received a notification that an amount has been lodged to his credit at the Departmental Advance Account, he shall debit his Cash Account with such amount.
69. In cases where, for any reason, the balance of advances in the hands of an Accounts Officer is much in excess of anticipated requirements, he shall notify the Director of Navy Accounts at the earliest date in order that arrangements may be made for the amount in excess of current requirements to be lodged to the Commonwealth Public Account, or otherwise brought to account.
Certification of Accounts
70. Certifying Officers shall be appointed by the Naval Board to certify to the correctness of accounts, and to approve the payment thereof.
71. Certifying Officers shall be responsible—
(
a )That the accounts they certify are for expenditure which has been duly authorized, that they are correct and in due form, are supported by vouchers when necessary, that no erasure has been made in the total amount, and that the writing is in ink. Any alterations in the total amount shall be initialed by the Certifying Officer.(
b )That the accounts set forth the exact dates or periods and rates of service or supply, and the names of the places in respect of which the expenditure was incurred.(
c ) That the particulars of the claims are stated in such a manner as will admit of the calculations being readily checked.(
d )That the accounts are made out in the name of the claimant legibly written in the proper place.(
e ) That the accounts are signed opposite the total amount by the proper claimant. The signature of the claimant may, however, be dispensed with, if approved by the Naval Board.(
f ) That the mark of any claimant unable to write is witnessed by a person, if possible other than the Accounts Officer.(
g )That the financial year, and the vote, appropriation, fund, or account to which each account is chargeable, are correctly stated thereon.(
h )That the amount of the claim is written in words at length opposite to the total.(
i ) That blank spaces between the words expressing the total amount of the claim are filled up by drawing a line across them.(
j ) That reference is made to the gazetted contract, approved requisition, agreement, or other authority governing the expenditure.
72. In preparing accounts for salaries, wages, and allowances, one month’s pay at an annual rate is to be calculated at one-twelfth of such annual rate. Salary for a portion of a half-year or of a quarter is to be computed as if payment were made by the month. Salary for a portion of a month is to be computed by multiplying the amount of the salary for the month by the number of days comprised in the period for which payment is to be made, and dividing by the number of days in the month. Where the rate is a weekly one, the wages for a portion of a week are to be computed by multiplying the amount of the wages for the week by the number of days for which payment is to be made, and dividing by six, except in cases where the employment is for seven days in each week, when the amount is to be divided by seven. For the purpose of computing Sunday pay, one day’s salary shall be computed by dividing the annual rate by 313.
73. Accounts for travelling and overtime shall state the rank of the officer or the rate of salary paid.
74. With a view to diminish the number of accounts, claims for salaries and allowances may be included in one account in Form N.A 2 or Form N.A. 3, provided that the items in the accounts are classified in accordance with the terms of appropriations, funds, or accounts to which the claims are severally chargeable.
75. Petty expenditure should, as far as practicable, be included in one account, and, when not exceeding Five shillings in any one payment, may be paid without acquittance.
76. All Accounts for Contingencies are to be prepared on the Form N.A. 4, prescribed for services rendered to the Naval Department. After payment, the original forms shall be forwarded, with his monthly Abstract Cash Account, by the Accounts Officer making payment, and the duplicates shall be filed by the Certifying Officer in their proper numerical order.
77. When accounts are being forwarded to another State or place for payment, the duplicates should be detached and filed by the Certifying Officer before such accounts are despatched.
78. Each account for refund of revenue shall be prepared upon Form N.A. 9, and the directions given on the form are to be strictly followed. Every account for payment from the Trust Fund, the amount of which can be identified with a particular credit, must give a reference to such credit, and contain a certificate of the Accounts Officer that the money has been paid into the Commonwealth Public Account. The Accounts Officer shall make a note against the original entry in his Cash Book that such certificate has been given. A similar entry shall be made in the case of a Refund of Revenue. If necessary, Refund accounts should be forwarded to the Director of Navy Accounts before being certified.
79. Certifying Officers shall not be required to ascertain that the accounts they certify and approve for payment will, in addition to any accounts already certified and approved for payment, cause the amount of any appropriation to be exceeded; provided that directions given bythe Director of Navy Accounts in regard to the certifying of accounts and in regard to the charging of accounts or applications for advances shall be strictly followed.
80. Every Certifying Officer shall keep a Register of Accounts in Treasury Form 19, or in such form as may be approved by the Naval Board, in which shall be registered all accounts dealt with by him.
81. Certifying Officers shall also keep a Register of Salaries, which shall contain complete information as to pay and allowances in respect of all persons attached to the establishment or office for purposes of pay whose names do not appear on a ship’s ledger or on a Muster and Pay Book.
82. All accounts certified are to be distinguished by numbers commencing with No. 1 on the first day of each financial year.
83. Before the Accounts Officer forwards his monthly Abstract Cash Account to the Director of Navy Accounts, the Certifying Officer shall mark in his Register of Accounts against the proper entry therein, the date of payment of any account included in such Abstract Cash Account, which has been certified by him.
84. All Transfer Accounts, after being checked and certified as to correctness, are to be forwarded direct to the Director of Navy Accounts.
85. In order to facilitate the payment of accounts, sub-advances may be approved, but the Accounts Officer shall not include the amount thereof as expenditure in an Abstract Cash Account or Naval Adjustment Account until the person to whom the sub-advance has been made has furnished vouchers for the expenditure. Repayments in adjustment of sub-advances shall be paid into the Departmental Advance Account, and noted in the Cash Book against the original entry.
Requisitions.
86. Requisitions on Treasury Form 15, or such other form as may be approved by the Treasurer, shall be submitted for approval to the Naval Board or to an Officer appointed for such purpose.
87. Requisitions shall be for such supplies only as are necessary for the proper conduct of the Service, and shall, if possible, be for supplies specified in a contract. Where there is no Commonwealth contract, advantage should be taken, as far as possible, of a State contract. In all cases the weight, measurement, or quantity shall be given.
88. Requisitions shall state whether the supplies are included in any contract, and, if so, the rates shall be set forth.
89. The requisition having been approved, any officer authorized by the Naval Board shall issue orders numbered consecutively for the supplies required. No order is to be made in excess of the approved requisition.
90. Immediately after the issue of the order, the requisition shall be forwarded to the Certifying Officer. Before certifying the account for the expenditure, he shall detach the order from the account, and attach it to the requisition, and a memorandum shall be made on both the requisition and the order that the account has been certified. Both requisitions and orders shall be retained in the Department.
91. Orders on the Government Printer, or on a State storekeeper, may, however, be retained by such officers, in which case invoices bearing the dates and numbers of the orders shall be furnished, and shall be acted upon by the Certifying Officers in the same manner as orders.
92. In special cases, the purchase of articles of small value, transport of parcels, and minor services, may be approved by the head of the branch concerned, who will be held responsible for any improper expenditure or improper use of the authority given by this clause. All such transactions shall be registered by the Certifying Officer in a book kept for the purpose.
Payment of Accounts.
93. (1) Payment shall be made by the Accounts Officer only of accounts which are certified and approved for payment by a Certifying Officer under these Regulations.
(2) Accounts Officers may, without further authority, pay any account forwarded for payment which has been certified and approved for payment by a Certifying Officer under these Regulations.
(3) Except as may be otherwise provided in these Regulations, an Accounts Officer shall, at the time of paying any account, obtain a receipt in writing for every payment made.
94. Except as may be otherwise provided in these Regulations, payment shall be made by Accounts Officers:—
(
a ) To the claimant personally on his applying to the Accounts Officer.(
b )To any Bank in the Commonwealth to the credit of the claimant’s account, if so directed by him. A duplicate of the pay-in slip, signed by the Teller and stamped with the Bank stamp, shall be attached to the account as full acquittance for the payment.
Certifying Officer. 191 |
_______
N.A. 7.
Date of Receipt. | Particulars. Advances received to be summarized and totalled separately. Other Receipts.—Particulars are to be given of all Receipts, and similar items are to be abstracted and totalled separately. (Two lines to be left between each Total.) | Vote Charged. _____ Division and Subdivision. | Progressive No. of Advance. _____ (For Navy Office use only.) | Amount. | Total. | ||||
Amount brought forward from previous Abstract Cash A/c:— Cash............................................ Vouchers...................................... Advances:— | £ | s. | £ | ||||||
*Total Debits........................................................................... | |||||||||
*Carried forward.................................................................... £ | |||||||||
* As the case may be.
Expenditure as per Cash Book to be summarized under correct item of Appropriation or Trust Fund.)
Voucher No. | Appropriation or Fund to be charged. | Amount in each Voucher. | Total of each Item. | Total of each Head of Expenditure or trust Fund. | |||||||||
Division | Sub-div. No. | Item. | Description of Item. | ||||||||||
£ | £ | £ | |||||||||||
Total.............................................................................. £ | |||||||||||||
Amount carried forward.................................................. £
| |||||||||||||
| |||||||||||||
Statement of Moneys Deposited for Custody only.
(As particularized on Form A.S. 37.)
Remaining due to Depositors as shown on previous Account | £ : : |
Deposited during the period of this Account................ | £ : : |
Total................... | £ : |
Deduct— | |
Deposits withdrawn during period of this Account...... | £ |
Balance of Deposits remaining in hand....................... | £ : : |
Certificate of Monthly Examination of Cash Book.
This is to Certify—
(1) That have examined the entries in the Accounts Officer’s Cash Book with the Vouchers produced or properly accounted for and find them correct.
(2) That have compared the entries in the Cash Book with the Bank Pass Book and reconciled the balances shown therein.
(3) That the balance of Public Money in the Accounts Officer’s charge is as follows:—
Balance as per Bank Pass Book.............. | £ : : |
Less Unpresented Cheques................... £ | £ : : |
£ | £ : : |
£ | £ : : |
£ | £ : : |
Balance as per Cash Book...................... | £ : : |
Dated this day of 19
Signatures of Examining Officers.
________
N.A. 8. Regulation 60.
Commonwealth of Australia.
REPAYMENTS TO CREDIT OF REVENUE, OR EXPENDITURE (OTHER THAN ADVANCES).
Statement of Amounts paid this day of 19 to the Accounts Officer for the Department of Defence—Naval, at
Appropriation or Account to be Credited. | Full Particulars, including reason for Repayment. | Total Reg. No.and Month of Naval Adjustment Account in which Original Expenditure was included. | Date on which Naval Adjustment Account was forwarded to Treasury, | Month of Abstract Cash Account and Departmental Registration Number of Voucher. | Amount of Repayment. | ||||||
Div. | Sub-div. | Item. | |||||||||
£ | £ | ||||||||||
Date Paid to Commonwealth Public Account— | Note.—Details of Repayments to Revenue are to be given on this Form in cases where the amount has been included in an Expenditure Voucher. | Total .. £ | |||||||||
Entered—
for Director of Navy Accounts. Signature of Accounts Officer or other Person.
N.A. 9. Regulation 78.
REFUND ACCOUNT.
The Commonwealth of Australia. Departmental
Department of Defence—Naval. Registration No.
Dr. to
If this claim is for the recovery of a double payment, one receipt must be furnished herewith.
Refund from*
Data of Rendering the Claim. | Particulars of and grounds upon which this Claim is based. | Amount. | |||
Total— pounds shillings pence. £ Signature of Claimant— | |||||
Note.—Certificate as to the receipt is given at the back hereof. | |||||
Entered— Certified and approved for payment—
for Director of Navy Accounts. Certifying Officer.
Date / / Date / /
Received on the 191 , the sum of pounds shillings
and pence, in full payment of the above account.
Witness to the payment
and Signature.
* Insert Trust Fund or Revenue, as the case may be.
______
Certificate of Accounts Officer.
Refund Account No.
I certify that the sum of £ was received at this office on the day of 191 , and was included in an amount of £ paid to the Commonwealth Public Account on 191 .
Accounts Officer.
at day of 191 .
(N.B.—The Refund should be noted against the original entry in Cash Book.)
_____
Order No. 1.
I hereby authorize the amount of this account to be paid to my account at the at Bank of Signature of Claimant.
Address.
______
Directions.
If the Claimant is unable to attend in person at the Department, he may obtain payment by signing the above Order.
The claimant may, if he prefer, issue an order in the form of Order No. 3 of the Treasury Regulations.
N.A. 9.
(For Office use only.) Registration No
REFUND ACCOUNT.
The Commonwealth of Australia.
Department of Defence—Naval.
Dr. to
If this claim is for the recovery of a double payment, one receipt must be furnished herewith.
Refund from*
Date of Rendering the Claim. | Particulars of and grounds upon which this Claim is based. | Amount. | |||
£ | |||||
Total— pounds shillings pence. £ Signature of Claimant— | |||||
(For Office use only.)
Checked with original Account Certified by—
and examined by—
Date passed for payment
If forwarded to another State for
payment, insert Officer to whom Date forwarded
forwarded and State
Date of payment
* Insert Trust Fund or Revenue as the case may be.
______
N.A. 10. Regulation 104. Departmental Registration No. Treasury Voucher No.
Commonwealth of Australia.
Cash Account, H.M.A.
Month of Financial Year.
NAVAL ADJUSTMENT ACCOUNT.
(To show totals of items detailed in Abstract Cash Account.)
Appropriation or Fund to be charged or credited. | Ledger Fol. (Navy Office use only.) | Debits. | Credits. (Navy Office use only.) | ||||||||||
Division No. | Subdivision No. | Item
No | Description. | Total of each Item. | Total of each Head of Expenditure. | To Advances, Expenditure, Revenue, or Trust Fund. | |||||||
£ | £ | £ | |||||||||||
Totals....................................................... £ | |||||||||||||
I certify that this Account is correct and that the above entries have been recorded in the books of this office.
Director of Navy Accounts.
Navy Office,
Melbourne, 191
N.A. 11. Regulation 103.
NAVAL ACCOUNT REGULATIONS.
(Section
63A,
A Return of all public moneys collected by me as at from to 19 not including amounts which under the above Regulations I am authorized to retain in my possession or under my control.
Date of Payment to Departmental Advance Account. | Treasury Voucher No. (To be filled up in the Audit Office.) | Date paid to Commonwealth Public Account and name of Bank. | Amount. | |||
£ | ||||||
Total............................................................................................. £ | ||||||
(For Statutory Declaration, see back.)
______
(To be given in the form used in the State in which the Declaration is made, or in the form in Schedule to
Statutory Declarations Act 1911.)
Signature—
Office—
Date—
N.A. 12. Regulation 107.
MUSTER AND PAY BOOK.
No. | Date of— | Names, &c. | Rate of Pay. | Remarks as to Employment. | Week ending. | |
Entry. | Discharge. | |||||
Absence | ||||||
Extra .. | ||||||
Allowances | ||||||
Total .. | ||||||
Total Amount................................................................................ Brought forward £ £ | ||||||
FORMS—TREASURY REGULATIONS.
Treasury Form No. 4. Regulation 48.
Received into the Bank of
at the sum of pounds shillings and pence, to the credit of “The Commonwealth Public Account,” and to be accounted for to His Majesty on demand.
Dated this day of 19
________
|
£ : :
________
Receiving Teller.
Treasury Form No. 24. Regulation 94.
Commonwealth of Australia.
Order No. 3.
ORDER TO PAY AGENT. 19
To the
at
Sir,
I beg to request that you will pay to my agent
(whose signature appears
in the margin),
Signature of Claimant—
Treasury Form No. 24a. Regulation 94.
COMMONWEALTH OF AUSTRALIA.
(Standing Authority.) 191
The Paying Officer, Department of Please pay to (whose signature appears in the margin) all sums due and all sums which hereafter may become due to me by the Commonwealth.
Signature of Claimant.
Witness to Signature.
N.B.—This form must be prepared in duplicate, one copy to be forwarded by the Department to the Auditor-General. The witness must not be the person in whose favour this Order is drawn. Should it be desired to withdraw this Order, notice must be given in writing to the Paying Officer. If payment is to be made into a Bank, the words “(whose signature appears in the margin)” may be struck out.
Treasury Form No. 15. Regulation 86.
Commonwealth of Australia.
REQUISITION for Supplies for Department of
No.
Quantity applied for (in figures). | Article. | Contract Number. | Schedule Number of Contract. | Rate as per Contract. | Amount. | |||
@ per | £ | |||||||
£ | ||||||||
Approved.
Signature of Officer requiring supply.
Dale— / / 19 Date— / / 19
_____________________
By
0
0
0