Treasury Regulations (Cth)
STATUTORY RULES
1927. No. 158.
TREASURY REGULATIONS MADE UNDER THE AUDIT ACT 1921-1926.
I, THE GOVERNOR GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Audit Act 1921-1926, to come into operation on the 31st December, 1927.
Dated this twenty-second day of December, 1927.
STONEHAVEN,
Governor-General.
By His Excellency’s Command,
G. F. PEARCE,
For the Treasurer.
_________
TREASURY REGULATIONS.
PART I.—PRELIMINARY.
Short title
1. These Regulations may be cited as the Treasury Regulations.
Repeal.
2. The Treasury Regulations 1919 and all amendments thereof in force prior to the date of the commencement of these Regulations are repealed.
Parts.
3. These Regulations are divided into Parts, as follows:—
Part I.—Preliminary.
Part II.—Receipt of Public Moneys.
Part III.—Payment of Public Moneys.
Division 1.—Certifying Officers.
Division 2.—Authorizing Officers.
Division 3.—Paymasters.
Division4.—Sub-Treasuries.
Division5.—Cash Credits.
Part IV.—Miscellaneous.
Definition.
4. In these Regulations, unless the contrary intention appears—
“Chief Officer,” when used in connexion with the Department of Defence, means the officer or officers appointed by the Minister for Defence to perform the functions under these Regulations of Chief Officer for any State;
“Sub-Treasury” means the Sub-Treasuries established in pursuance of these Regulations and includes the Commonwealth Treasury, Canberra;
“The Act” means the Audit Act 1901-1926 as amended from time to time;
“Auditor-General” means the Auditor-General for the Commonwealth;
“Head of Expenditure” means—
(a) a Division of the Estimates which has no Subdivision;
(b) a Subdivision of the Estimates;
(c) a Special Appropriation;
(d) each separate account of Trust Fund as set forth in Treasurer’s Quarterly Statement which is published in the Commonwealth Gazette; and
(e) a Loan Fund Account, as directed by the Treasurer.
“Receiver” means a Receiver of Public Moneys appointed in pursuance of these Regulations;
“Collector” means Collector of Public Moneys appointed in pursuance of these Regulations; and
Any reference to a form shall be read as a reference to a form in The Schedule to these Regulations.
Financial year
5. The financial year commences on the first day of July and ends on the thirtieth day of June.
Receipts and Payments of financial year.
6. All moneys paid into the Commonwealth Public Account on and between the first and last days of the financial year shall be deemed to be the receipts of that financial year, and all moneys paid out of the Commonwealth Public Account on and between the first and last days of the financial year shall be deemed to be the payments of that financial year.
PART II.—RECEIPT OF PUBLIC MONEYS.
Appointment of Receivers and Collectors.
7. Except as is hereinafter provided, Receivers of Public Moneys and Collectors of Public Moneys shall be appointed by the Treasurer.
Appointment of Collectors, Customs Department.
8. In the case of the Department of Trade and Customs the Minister or some person appointed by him in that behalf may appoint Collectors of Public Moneys.
Collectors to pay collections to a bank account daily.
9. All moneys payable into the Commonwealth Public Account and received by a Collector shall, unless otherwise directed by the Treasurer, be paid daily into a Bank appointed by the Treasurer to an account called the “Collector’s Receipts Account.”
Collectors to draw cheques periodically for payment to Receiver.
10. (1) The Collector shall at intervals, as directed by the Treasurer, remit to the Receiver for his Department in the State in which the moneys have been collected, or, where there is no Receiver for his Department, to the Sub-Treasury Receiver, or, if a Collector in North Australia, to the Receiver at Darwin, a cheque for the full amount of his collections which have not previously been paid to the Receiver.
(2) The cheque shall be crossed, marked “Not negotiable“, made payable to the order of the Receiver, and shall be accompanied by a Collector’s Statement in accordance with Form 1.
(3) No cheque shall be drawn on a Collector’s Receipts Account, except to the order of a Receiver.
(4) Receivers shall furnish to Collectors written discharges for amounts remitted.
Collectors may telegraph collection to Receiver.
11. The Treasurer may, however, direct that crossed cheques marked “Not negotiable” may be drawn by a Collector and paid to the local bank in order that the amount may be telegraphed to the Receiver. In this case, a Telegraphic Statement shall be forwarded to the Receiver to be transmitted to the Sub-Treasury.
Collectors to furnish “Nil” statements
12. When no collections payable to a Receiver are made by a Collector during the period for which he has to make payment of his collections, the Collector’s Statement shall nevertheless be transmitted to the Receiver at the proper time, with the word” Nil” written thereon.
Collectors, who are also Receivers, not to pay collections into Collector’s Bank Account.
13. A Collector who is also a Receiver shall not, without the Treasurer’s special authority, make payments to a bank to a Collector’s Receipts Account. His collections shall be dealt with by him in the capacity of Receiver in exactly the same manner as moneys received from other Collectors.
Appointments of Bank Accounts for Collectors, and responsibility of Chief Officer in relation thereto.
14. (1) The Treasurer shall furnish each Department with a list of the banks into which Collectors shall pay their collections and the periods at which they shall pay to Receivers.
(2) When any Collector is appointed, the Chief Officer of the Department shall give directions to him accordingly and shall advise the bank and Auditor-General of the appointment and cause the bank to be furnished with a specimen of the Collector’s signature.
Moneys received by officers to be paid to Receivers.
15. All moneys payable into the Commonwealth Public Account and received in any State by any officer of the Department of Defence or Postmaster-General’s Department shall be paid to the Receiver of the Department concerned in that State. But such moneys received for any Department in North Australia shall be paid to the Receiver appointed for the Department in North Australia.
How Receivers are to dispense of moneys in their possession.
16. (1) The Treasurer shall appoint for each Receiver the bank into which, on every day on which it is open, such Receiver shall, unless otherwise directed by the Treasurer, pay to the credit of “the Commonwealth Public Account” all moneys which on or before that day have come into his possession or control, and which are payable into that account.
(2) Moneys received on any day after ordinary banking, hours may be paid into that account on the following day.
Receiver to indorse cheques
17. Before paying in any cheques drawn in favour of the Receiver or order, the Receiver shall indorse such cheques “Credit Commonwealth Public Account, Bank of.....................”
Receiver Department of Trade and Customs to furnish abstract of receipts.
18. Whenever a Receiver for the Department of Trade and Customs pays money to the credit of the Commonwealth Public Account, he shall, on the same day, forward to the Sub-Treasury an Abstract of Receipts in accordance with Form 2, together with the Collector’s Statements.
Receivers other than for Department of Trade and Customs to furnish Receiver’s Statements.
19. Whenever a Receiver, other than a Receiver for the Department of Trade and Customs, pays money to the credit of the Commonwealth Public Account, he shall, on the same day, forward to the Sub-Treasury a Receiver’s Statement in accordance with Form 3.
Abstract of Receipts or Receiver’s Statement to be delivered on last day of year.
20. An Abstract of Receipts or Receiver’s Statement of all moneys paid into the Commonwealth Public Account on the last working day of each financial year shall be delivered on that day by every Receiver to the Sub-Treasury. If no moneys have been received on that day a Statement shall be delivered, with the word “Nil” written thereon.
Receivers to obtain from Bank Accountable Receipts for moneys paid to Public Account.
21. (1) Every Receiver shall obtain from the Bank an Accountable Receipt in duplicate in accordance with Form 4 for every amount paid into the credit of the Commonwealth Public Account.
(2) One copy shall be forwarded to the Sub-Treasury with the Abstract of Receipts or Receiver’s Statement and the other copy shall be filed in the Receiver’s Office.
(3) On the back of the latter copy shall be entered the details of the deposit—viz., amount of each cheque, notes, gold, &c.
(4) These details shall be verified by the Bank Stamp.
Accountable Receipts to agree with total of Statements of Receipts.
22. The Accountable Receipts for any day shall agree in amount with the total of the Abstract of Receipts or Receiver’s Statement.
Instructions to Receivers to event of cheque paid into Public Account being dishonoured.
23. (1) On receipt of advice that a cheque paid into the Commonwealth Public Account has been dishonoured, the Receiver shall immediately take steps to recover the amount and report to the Chief Officer.
(2) Should the amount be recovered within a month after notice of dishonour it shall be paid to the Bank and not included in the cash-book or any Abstract of Receipts or Receiver’s Statement.
(3) Should it not be recovered within a month a Transfer Account debiting the head and sub-head of receipt originally credited and crediting Cash Account shall be forwarded to the Sub-Treasury, a note being made in the cash-book against the original entry.
(4) Should it be recovered after the Transfer Account has been forwarded, it should be treated as an original payment to the Receiver.
(5) 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 Transfer Account has been forwarded, a note shall be made in the cash-book stating the reason for the non-issue of the receipt.
Method of preparation of statements of Receipts.
24. Collectors Statements, Abstracts of Receipts and Receivers Statements shall be prepared so as to show—
(a) the total of each Sub-Head of Revenue;
(b) the totals respectively of each Head of Revenue, Loan, and Trust Fund; and
(c) the totals respectively of Revenue, Loan and Trust moneys.
Heads of Revenue.
25. Until otherwise determined by the Treasurer the Heads of Revenue shall include the following—
(a) Customs;
(b) Excise;
(c) Post Office, Telegraph and Telephone;
(d) Land Tax;
(e) Income Tax;
(f) Estate Duty;
(g) Entertainments Tax;
(h) War-time Profits Tax;
(i) Defence;
(j) Health;
(k) Marine;
(l) Coinage;
(m) Patents;
(n) Trade Marks, Copyrights and Designs;
(o) Export Charges;
(p) North Australia;
(q) Central Australia;
(r) Trans-Australia Railway;
(s) Central-Australia Railway;
(t) North Australia Railway;
(u) Federal Territory Railway;
(v) Repayment of States Proportion of Pensions;
(w) Pensions under State Acts—Contributions of Officers to;
(x) Net Profit on Australian Note Issue;
(y) Repayment of Advances to Fruit Pools;
(z) Interest on Loans to States for Soldier Land Settlement;
(aa) Interest on Loans raised by the Commonwealth for the States;
(ab) Interest on Loans to the Federal Capital Commission;
(ac) Miscellaneous.
Sub-heads of Revenue and Heads of Trust Moneys.
26. The Heads and Sub-Heads of Revenue and the Heads of Trust moneys shall be from time to time determined by the Treasurer.
Declared Return of Collections to be furnished to the Auditor-General by Collectors and Receivers.
27. (1) Every Receiver and every Collector shall, on or before the tenth day of every month, transmit to the Auditor-General in accordance with Form 5 a Return verified by Statutory Declaration of all public moneys which have come into possession or control of such Receiver or Collector during the preceding month.
(2) The Return shall not include any moneys which under Regulations 34 or 35 the Collector or Receiver is authorized to retain in his possession or under his control.
(3) If no moneys have been received which should be included, the Return shall nevertheless be furnished with the word “il” written thereon.
(4) A Receiver for the Customs, Department shall not include in the Return any moneys received from a Collector.
Accounting Officers, in absence of instructions, shall omit public moneys in their possession to Receiver
28. Every Accounting Officer who has not received instructions as to the disposal of public moneys received by him shall within the period of one week transmit such moneys to a Receiver in the same State together with a letter explanatory of the circumstances.
Public moneys not to be mixed with private funds.
29. Public moneys shall not under any circumstances be lodged in any bank to a private account or be mixed with private funds.
Full amount of public moneys to be paid into Public Account without deduction
30. The full amount of all moneys received or collected for or on account of the Consolidated Revenue Fund or the Loan Fund shall without any deduction whatever be paid into the Commonwealth Public Account.
Receiver to obtain repayment form to support of repayments.
31. (1) Every Receiver shall require from every person tendering repayments particulars in accordance with Form 37, which shall be attached to his Abstract of Receipts or Receiver’s Statement (Regulations 18 and 19).
(2) Form 37 shall not be accepted unless countersigned by the Authorizing Officer.
Account sales to be furnished in support of sale of public property.
32. When any moneys have been received for the sale of public property the Collector’s Statement or the Receiver’s statement shall be accompanied by account sales and other documents relating to the sale.
Method of dealing with moneys received under section 28 of the audit Act.
33. (1) When any moneys referred to in section 28 of the Act come to the possession or control of any person, such person shall, if a Collector or a Receiver, pay such moneys on the same day to an account called “ollector’s Trust Account” or “eceiver’s Trust Account“, as the case may require, in the Bank into which he usually pays his collections, to be thereafter dealt with as directed in section 29 of the Act, if not paid out to the proper person in the meantime.
(2) If such person is not a Collector or Receiver, he shall immediately apply to the Treasurer for instructions.
(3) Unless otherwise directed by the Treasurer, all cheques drawn on a “Collector’s Trust Account” or “eceiver’s Trust Account” shall be countersigned by an officer appointed by the Permanent Head or Chief Officer, who shall advise the Bank accordingly.
Indorsement on cheques drawn as a “Collector’s Trust Account” or Receiver’s Trust Account” to constitute receipt for payment of the account.
34. (1) The Treasurer may direct that the indorsement on cheques drawn on a “Collector’s Trust Account” or “Receiver’s Trust Account” shall constitute the receipt for the payment of the account within the meaning of sub-section (6) of section 34 of the Act.
(2) In such cases the cheques shall be crossed, made payable to order and marked “Not negotiable”.
(3) The bank in which the “Collector’s Trust Account” or “Receiver’s Trust Account” is kept will each day return to the Collector or Receiver, as the case may be, all cheques paid during the day.
(4) A schedule in duplicate will accompany such cheques, one copy of which shall be returned to the bank signed by the Collector or Receiver as an acknowledgment of the receipt of the cheques.
(5) The Collector or Receiver shall thereupon check the indorsement on the paid cheques, mark them off in the cash book, and attach them to the accounts to which they relate.
Method of dealing with Tenderers’ and Contractors’ Deposits.
35. (1) Moneys received as Deposits on Tenders, or as Security for the performance of Contracts, shall be dealt with in the same manner as moneys referred to in section 28 of the Act. Such moneys, however, may be returned on the day of receipt to the tenderer.
(2) The Chief Officer shall be responsible for the custody of all fixed deposit receipts.
Method of dealing with moneys received without particulars or insufficiently described.
36. When moneys are tendered to a Collector or Receiver, 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, place the amount in his Statement of Collections to the credit of “Trust Fund—Suspense Account”, and take immediate steps to obtain and transmit to the Sub-Treasury such further information as will enable the amount to be transferred in the Treasury books to the proper account.
Issue of licences.
37. Licences shall be issued only from books of forms to be supplied for the purpose, and in no case shall an acknowledgment for the money received be given in lieu of any such licence. Full particulars of the licence issued shall be entered upon the counterpart of the form, and the counterpart shall be initialed by the Officer and submitted for the examination of the Audit Officer when required.
Method of issuing receipts for moneys received.
38. (1) Manuscript receipts or acknowledgments for moneys shall in no case be issued, but printed forms of acknowledgment taken from books of receipt forms issued by the Department shall in every instance be used except for telephone charges, daily mail notices, fees for private boxes and bags, and code addresses and in such other instances as the Treasurer shall approve, in which cases forms of printed receipt not bound in books may be used.
(2) Upon the butt of each receipt full particulars of the money received must he entered, the butt to be initialed by the Officer and submitted for examination to the Audit Officer when required.
(3) In cases where it becomes necessary to cancel receipt or licence forms, the cancelled forms shall not be destroyed, but left attached to the butts.
(4) Receipts for Customs duty paid may be issued in accordance with Form 6 and such receipts shall not be subject to the preceding paragraphs of this Regulation.
Duplicate receipts.
39. (1) When Duplicate Receipts are required, application shall be made in every instance to the Secretary to the Treasury, who will supply the necessary form.
(2) Duplicate receipt-books may be issued on the special authority of the Treasurer.
Method of obtaining licence and receipt forms by Officers.
40. Receivers, Collectors, and other authorized officers shall obtain all books containing licence forms and printed forms of receipt or acknowledgment from officers appointed by the Ministers of their respective Departments.
Numbering of Licence and Receipt Forms.
41. Licence Forms and Forms of Receipt as well as the butts thereof shall be numbered in consecutive order so that each Licence Form and Form of Receipt bears the same number as the butt to which it is attached.
Method of obtaining licence and receipt forms by Departments. Printer to advise Auditor-General of all issues of money forms and stamps.
42. (1) Unless specially authorized by the Treasurer, all books containing Licence Forms or Forms of Receipt shall be obtained from the Government Printer, Canberra, or Melbourne.
(2) Record shall be kept in each Department of all such forms issued to any Officer, and the Auditor-General shall from time to time, as required by him, be furnished with a list thereof.
(3) The Government Printer shall furnish the Auditor-General with a list of all such forms supplied to each Department.
(4) All Government Printers authorized to print postage or beer duty stamps shall furnish the Auditor-General with a list of all supplies made.
Collectors and Receivers to keep cash-book.
43. (1) Every Collector who is not a Receiver and every Receiver who is not a Customs Receiver shall keep a cash-book in accordance with Form 7, in which he shall enter daily the amount of his collections, and the disposal thereof.
(2) Every Collector who is also a Receiver shall keep a cash-book in which he shall enter particulars of all his collections and the disposal thereof.
Receivers Trade and Customs to keep cash-book.
44. Every Receiver in the Department of Trade and Customs shall keep a Receiver’s Cash-book in accordance with Form 8. in which he shall enter daily on the one side the total amount received by him from each Collector and the total amount of his own collections, and on the other the disposal thereof.
Duties of Receivers, Department of Trade and Customs, in regard to Collectors.
45. Receivers for the Department of Trade and Customs shall be advised by the Minister of the Department of the names of the Collectors who are to make payments to them, also the periods for which and the dates on or before which payments must be made. Receivers shall report immediately to the Minister every case in which the Collector, on or before the appointed time, has failed either to pay over collections or to furnish the “Nil” statement, also every case in which a Collector of whose appointment he has not been advised makes payment to him.
Transfer Accounts.
46. (1) No special form is necessary for Transfer Accounts for Receipts but specimen transfer account in accordance with Form 9, should be followed as closely as possible.
(2) Transfer accounts effecting adjustments between Receipts accounts and Expenditure accounts shall be returned to the Authorizing Officer after being entered.
(3) All other Transfer Accounts shall be forwarded direct to the Sub-Treasury.
Receivers to furnish statements to Sub-Treasury.
47. (1) Every Receiver shall at times to be specified by the Treasurer forward a Statement of Receipts in accordance with Form 10 to the Sub-Treasury. This statement shall show the receipts from the beginning of the financial year to the close of the specified period.
(2) A special form, approved by the Treasurer, may be used by Receivers in the Department of Trade and Customs.
Receivers and Collectors relieved of duty.
48. (1) Every Receiver and Collector, or other person who may be entrusted with the collection of public moneys, on being relieved of his duties, either permanently or temporarily, shall pay in his collections to date, and make up and duly transmit all returns and statements required from him under the Act, or these Regulations.
(2) He shall hand over to the Relieving Officer a copy of the Act and of these Regulations duly revised to date, also all licence forms, books, stores, and furniture in his charge belonging to the Commonwealth, and any cash that may have been received subsequent to his making up his statements.
(3) He shall prepare a Return of the same and hand it to the Relieving Officer, who shall countersign and forward it to the Chief Officer.
Treasurer may appoint persons to collect public moneys.
49. Notwithstanding anything contained in these Regulations, the Treasurer may appoint persons to collect public moneys, and may give them directions accordingly.
PART III.—PAYMENT OF PUBLIC MONEYS.
Division 1.—Certifying Officers.
Appointment of Certifying Officers.
50. One or more Certifying Officers may be appointed for each Department.
Responsibilities of Certifying Officers.
51. Certifying Officers shall be responsible—
(a) that the accounts they certify are for expenditure which has been duly authorized, that they are 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 Treasurer.
(f) that the mark of any claimant unable to write is witnessed by a person, if possible, other than the Paymaster.
(g) that the financial year, and the vote, appropriation fund, or account to which each account is chargeable are correctly stated.
(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.
Method of preparing accounts for salary, wages, and allowances.
52. Accounts for salary, wages and allowances in the nature of salary shall be prepared as follows:—
(a) (i) The amount payable for a day is to be computed by dividing the annual rate by 313, the result being multiplied by twelve to ascertain the amount payable for a fortnight.
(ii) Where officers are to be paid for a period less than a fortnight, payment is to be made on an hourly basis, the hourly rate of pay being computed by multiplying a day’s pay by twelve and dividing by the number of hours prescribed for a fortnight’s work.
(b) Where wages are payable at a weekly rate, the payment for portion of a week is to be computed by dividing the amount of wages for a week by the average number of hours ordinarily constituting a week’s work, and multiplying by the number of hours for which payment is made;
(c) (i) As regards officers whose attendance on Sundays and holidays may be required without extra pay, the daily rate of pay is to be computed by dividing the annual rate of pay by 365, the result being multiplied by fourteen to ascertain the amount payable for a fortnight.
(ii) The hourly rate of pay shall be ascertained by dividing a fortnight’s pay by the number of hours prescribed for a fortnight’s work.
(d) (i) In cases in which the Treasurer so decides, one month’s pay is to be calculated as one-twelfth of the annual rate.
(ii) Payments for portions of a month are to be computed by multiplying the amount of pay for a 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.
Accounts for travelling, overtime and Sunday pay to state salary of officer.
53. Accounts for travelling, overtime, and Sunday pay shall state the rate of salary paid to the officer. In the ease of members of the Military Forces, the substantive rank also should be stated.
Forms of account for single salaries and contingencies.
54. Accounts for single salaries or for contingencies shall be prepared in accordance with Forms 11, 12, or 13, as the case may require.
Salaries and allowances of a number of officers may be included in one account.
55. Claims for salaries and allowances may be included in one account in accordance with Form 14 or Form 15 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.
Petty cash expenditure.
56. Petty expenditure should, as far as practicable, be included in one account in accordance with Form 16, and when not exceeding Five shillings in any one payment, may be paid without acquittance under the signature of the Permanent Head or Chief Officer.
Preparation of accounts for refunds of revenue and payments from Trust Fund.
57. (1) Every account for refund of revenue other than Customs refunds and drawbacks shall be prepared in accordance with Form 17, and the directions given on the form shall be strictly followed.
(2) Every account for payment from the Trust Fund, the amount of which can be identified with a particular credit, must give reference to such credit and contain a certificate of the Receiver that the money has been paid to the Commonwealth Public Account.
(3) In the case of such money received by a Collector, a certificate must be given by the Collector as to the receipt of the money and the payment to the Receiver.
(4) The Receiver and Collector shall make a note against the original entry in their cash-books that such certificate has been given. A similar entry shall be made in the case of a Refund of Revenue.
Accounts for pensions under section 84 of the Constitution and under the Superannuation Act.
58. (1) Accounts for pensions under section 84 of the Constitution shall be prepared in accordance with Form 18, and accounts for pensions under the Superannuation Act 1922-1924 shall be prepared in accordance with Form 19 unless otherwise directed by the Treasurer.
(2) For the purpose of calculating pensions under section 84 of the Constitution, the daily rate shall be ascertained by dividing the yearly rate by 365¼.
Instructions in regard to preparation of duplicate accounts.
59. (1) Duplicate accounts must not be prepared, except when the original account has been lost or mislaid.
(2) If it is necessary to certify a “duplicate” account, the Certifying Officer shall explain on the back thereof the reason for the non-production of the original, and shall, after due inquiry, certify that the claim has not been paid.
(3) A duplicate account shall have the words “duplicate, see indorsement” written thereon.
Approval of Requisitions for supplies.
60. (1) Requisitions in accordance with Form 20, setting forth the particulars of all supplies required, shall be submitted for approval to the Minister of the Department or to an Officer appointed by the Minister for such purpose.
(2) Requisitions for supplies required for services under “The Parliament” shall be submitted for approval to the President or Speaker.
(3) The officer submitting requisitions for approval shall satisfy himself that funds are available.
Requisitions to cover only necessary supplies, and, if possible, limited to supplies to contract.
61. (1) Requisitions shall be for such supplies only as are necessary for the proper conduct of the public service, and shall, if possible, be for supplies specified in a contract.
(2) Where there is no Commonwealth contract, advantage should be taken, as far as possible, of a State contract.
(3) In all cases the weight, measurement, or quantity shall be given.
Requisitions to refer to contract
62. Requisitions shall state whether the supplies are included in any contract, and, if so, the rates shall be set forth.
Method of issuing orders for approved supplies.
63. (1) The requisition having been approved, any officer authorized by the Permanent Head or Chief Officer shall, in accordance with Form 21, issue orders numbered consecutively for the supplies required.
(2) No order is to be made in excess of the approved requisition.
Duties of Certifying Officer in dealing with requisitions and orders and passing accounts for supplies.
64. (1) Immediately after the issue of the order, the requisition shall be forwarded to the Certifying Officer.
(2) 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.
(3) The order number shall also be quoted on the account.
(4) Both requisitions and orders shall be retained in the Department.
Method of dealing with orders on Government Printer or State Storekeepers.
65. Orders on any Commonwealth Store, 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.
Purchase of articles of small value without approved requisition
66. 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 shall be held responsible for any improper expenditure or improper use of the authority given by this regulation. All such transactions shall be registered by the Certifying Officer in a book kept for the purpose. The cost of goods obtained or services rendered under this regulation shall not in any one case be in excess of Ten pounds.
Tenders to be invited and contracts taken for all works, supplies and services in excess of £200 unless authorized by Governor-General.
67. Tenders shall be publicly invited and contracts taken for all works, supplies, and services the estimated cost of which exceeds £200, unless the expenditure be authorized by the Governor-General in Council. This regulation shall not apply to—
(a) works, supplies and services for the Department of Works and Railways;
(b) works and supplies in connexion with War Service Homes;
(c) silver nickel and bronze bullion purchased for the manufacture of Australian coinage;
(d) works executed at and supplies issued from Commonwealth or State Government Printing Offices, Commonwealth factories, Commonwealth workshops, Commonwealth stores and Commonwealth dockyards;
(e) works and supplies for the Repatriation Commission;
(f) works, supplies and services which by their nature can be rendered by a State Government Department only.
(g) purchases made by the Commonwealth Stores Supply and Tender Board; and
(h) pictures and paintings purchased for Australian War Memorial Museum.
Contracts for supplies and Orders in Council authorizing expenditure to be published.
68. All such contracts and all Orders in Council authorizing such expenditure shall be published in abstract in the Commonwealth Gazette as early as practicable. Where the contract for supplies has been entered into by a State Government and such contract has been published in a State Government Gazette, or by the Administration of North Australia and published in Gazette of North Australia, Commonwealth Departments may purchase under such contract without publication in the Commonwealth Gazette.
Preparation of accounts for payment for works under contract.
69. In preparing accounts for construction of public works under contract the amount of contract and the amount previously certified shall be set forth.
Certified Accounts to be forwarded to Authorizing Officer.
70. Accounts after being certified shall be forwarded by the Certifying Officer to the Authorizing Officer.
Division 2.—Authorizing Officers.
Appointment of Authorizing Officers.
71. (1) Authorizing Officers shall be appointed for the purpose of authorizing the payment of accounts.
Authorizing Officers not to incur expenditure.
(2) An Authorizing Officer may also be a Certifying Officer.
(3) These Regulations do not give power to an Authorizing Officer to incur expenditure.
Method of authorizing payments of accounts.
72. (1) When accounts are ascertained to be in order, they shall be consecutively numbered and entered on Form 22, on which shall be shown the Head of Expenditure and Item of the Estimates to which each account is charged.
(2) Accounts in accordance with Forms 18 and 19, for the payment of pensions, shall not be entered on Form 22.
(3) The consecutive number shall begin at number 1 on the first day of each Financial Year, and the consecutive cumber given to Forms 18 and 19 and accounts entered on Form 22 shall be of the same series.
(4) Where an account is payable to a person other than the claimant. the Form 22 shall show the name of such person as well as that of the claimant.
(5) If possible, only one Form 22 should be prepared for each day’s payments, and the number of Forms 22 should be restricted to the minimum.
(6) Four copies of Forms 18 and 19 and 22 and three copies of Form 23 shall be prepared. One copy of each form shall be retained by the Authorizing Officer and two copies of Form 23 shall be forwarded to the Sub-Treasury.
(7) Three copies of Forms 18 and 19 and Form 22 shall be forwarded to the Paymaster, to be thereafter dealt with as provided in Regulation 106.
(8) At the close of each day all Forms 18 and 19 and Forms 22 forwarded to the Paymaster on that day shall be summarized on Form 23 to show the total amount chargeable to each Head of Expenditure and Item there under. The Form 23 shall show the total chargeable to “Revenue,” “Trust,” and “Loan” respectively.
Paymasters to whom Accounts are to be forwarded for payment.
73. (1) Where a Paymaster has been appointed for a Department in any State, all accounts of that Department within that State shall be forwarded to him for payment unless otherwise directed by the Treasurer.
(2) In all other cases accounts shall be forwarded for payment to the Paymaster at the Sub-Treasury in the State where the accounts are passed.
(3) Under no circumstances shall accounts be forwarded for payment to a Paymaster in another State.
Advances may be given to Officers.
74. To facilitate the payment of such accounts as salaries, wages, overtime, sustenance allowances and petty cash expenditure, the Authorizing Officer may pass an account for an advance to an officer to enable him to make these payments. Advances may also be made to officers to cover travelling expenses.
Counter cash advances may be made to Paymasters.
75. (1) A Paymaster may be authorized to receive a counter cash advance to enable him to cash cheques for payees. The amount of the advance shall be limited to a day’s requirements, and shall be charged to Treasurer’s Advance. Application for the necessary funds shall be made to the Secretary to the Treasury.
(2) If at any time it should be found that the Counter Cash Advance is excessive, the Authorizing Officer shall instruct the Paymaster to repay the amount of such excess.
Authorizing Officer to examine Paymasters’ Counter Cash Advance.
76. The Authorizing Officer shall at least four times per month, and without previously advising the Paymaster, examine the Counter Cash Advance. He shall satisfy himself that the amount of paid cheques on hand, together with the cash balance, make up the total amount of the advance, and shall make any further examination which may be necessary.
Appropriation to which Advances are to be charged.
77. Advances shall be charged to the Head of Expenditure and item of the Estimates under which provision is made for the service for which the Advance is granted. Advances for Petty Cash shall be charged to the item covering incidental expenditure.
Advances to be entered in ledger as final expenditure.
78. Advances shall be treated as final expenditure when being entered in the Appropriation Ledger (Form 26).
79. The Authorizing Officer shall keep a record of all advances made, shall see that the Paymaster promptly furnishes acquitted vouchers and Form 37 in adjustment thereof, and shall furnish to the latter promptly at the end of each month a statement of advances unadjusted.
Vouchers in adjustment of advance to be attached to Advance Account, and cash repaid to be noted thereon.
80. When vouchers in adjustment of an advance have been forwarded by the Paymaster, the Authorizing Officer shall after examination, attach them to the Form 12 on which the Advance was made. A note shall also be made on the Form 12 when cash is repaid in adjustment or part adjustment of an Advance.
Accounts not to be authorized for payment unless certified.
81. The Authorizing Officer shall not authorize the payment of any account unless such account shall have been duly certified.
Accounts not to be authorized for payment except by forwarding to a Paymaster.
82. The Authorizing Officer shall not authorize payment in any other manner than by forwarding an account in Forms 18 or 19 or by forwarding an account with Form 22 to the Paymaster.
Authorizing Officer to keep Registers of Accounts.
83. (1) Every Authorizing Officer shall keep a Register of Accounts in accordance with Form 24 in which shall be registered all accounts dealt with by him.
(2) Such details shall be entered in the Register as will enable a duplicate claim, if made, to be recognized.
(3) A reference shall be made in the register against each account to the date of Forms 18, 19, or 22 in which the payment is authorized.
(4) The Authorizing Officer shall also keep a Registrar of Salaries in accordance with Form 25.
(5) A Pensions Register in accordance with Form 27 shall be kept by Authorizing Officers of the Department of the Treasury.
Authorizing Officers to keep Appropriation Ledger.
84. (1) Every Authorizing Officer shall keep an Appropriation Ledger in accordance with Form 26.
(2) Individual accounts shall not be entered in the Appropriation Ledger, but postings shall be made from Form 23, a reference being made to the progressive number of the Form, which shall then be filed together with the supporting Forms 18,19, and 22.
(3) A separate account shall be opened for each Head of Expenditure.
Separate column to be kept in Appropriation Ledger for Items of expenditure.
85. (1) A separate column shall be kept for each Item of Heads of Expenditure other than salaries.
(2) Form 23 shall be entered under the Item concerned, as well as in the column headed “Accounts passed for Payment.”
Method of posting repayments in Appropriation Ledger.
86. Repayments to the credit of expenditure (Form 37) shall be entered in red ink both in the “Accounts passed” and in the “Item” columns, and the totals reduced accordingly.
Application for transfers under section 37 of the Audit Act.
87. (1) Whenever a transfer under section 37 of the Act is required, the Authorizing Officer shall inform the Secretary to the Treasury through the Permanent Head, explaining the necessity for the transfer.
(2) Transfers approved by the Treasurer shall be submitted for the approval of the Governor-General in Council in accordance with Form 40.
(3) The Authorizing Officer shall be advised in accordance with Form 41 that such transfers have been made.
Adjustment of accounts between Departments.
88. (1) Adjustment of accounts between Departments or Branches of Departments shall be made by cheque in the following cases:—
(a) where the amount is due by one Department to another Department;
(b) where the amount is due by a Department in one State to the same Department in another State; and
(c) where the amount is due by a Branch of a Department to another Branch of the same Department, excepting where the debit and credit are dealt with by the same Authorizing Officer.
(2) In the adjustment of Departmental Accounts where the debit and credit are dealt with by the same Authorizing Officer, the transaction shall be carried out by means of a Transfer Account.
(3) Where the debit or credit in a Transfer Account affects the revenue of the Department, the Authorizing Officer shall see that the entry is dealt with by the Receiver.
Transfer accounts to be retained until first day of month and then furnished to Sub-Treasury duly summarized.
89. Transfer Accounts shall be prepared in duplicate and retained by the Authorizing Officer until the last day of the month, when they shall be summarized on Form 23. Form 23 shall be prepared in triplicate. One copy of the Transfer Accounts and Form 23 shall be retained by the Authorizing Officer, and the other copies shall be furnished to the Sub-Treasury. No special form of Transfer Account need be used, but the specimen Transfer Account (Form 28) should be followed as closely as circumstances permit.
Statement of expenditure to be furnished to Sub-Treasury.
90. At times to be specified by the Treasurer the Authorizing Officer shall furnish to the Sub-Treasury a statement of expenditure under each head of expenditure and item of the Estimates in Form 29. The statement shall show the total expenditure from the beginning of the financial year to the close of the specified period.
Warrant Authorities to be obtained, such authorities and Trust Fund Credits to be entered in Appropriation Ledger.
91. (1) No expenditure shall be made from Revenue or Loan Appropriations until Warrant Authority (Form 30) shall have been obtained from the Treasurer. Warrant Authority shall not be required for payments from Trust Fund. Amounts of all Warrant Authorities and Trust Fund Receipts and credits shall be entered in the Appropriation Ledger in the column “Warrant Authority for Expenditure (Form 30) or Trust Fund Credit.”
(2) In addition to the entry in the column “Warrant Authority for Expenditure,” the number, wording, and amount of each Warrant Authority for “Advance to Treasurer” shall be entered at the top of an “Item” column. All Warrant Authorities issued for the same service (i.e., having, the same wording) shall be entered in one “Item” column.
(3) All Warrant Authorities lapse on the 30th day of June in each year.
Payments authorized not to exceed Warrant Authority or Trust Fund Credit.
92. In addition to duties imposed on him by Section 34 of the Act, every Authorizing Officer shall be responsible for seeing that the total amount which he has authorized to be paid does not exceed the total amount of Trust Fund Credit or Warrant Authority (Form 30).
Authorizing Officer to secure prompt return of paid accounts, which he shall check and file.
93. (1) The Authorizing Officer shall see that, after having been dealt with by the Treasury, all paid accounts are promptly returned to him by the Paymaster.
(2) He shall examine the accounts returned to ascertain that all payments have been duly authorized by him.
(3) The accounts shall then be filed for reference in their numerical order.
(4) In cases where the Auditor-General requires paid accounts and paid cheques to be forwarded to him and to remain in his custody, the Authorizing Officer shall prepare and file a copy of each account so forwarded.
Paid cheques to be compared with and attached to relative accounts.
94. (1) On receipt of paid cheques from the Paymaster the Authorizing Officer shall compare them with the relative accounts and shall satisfy himself that each cheque is properly indorsed. Indorsements on cheques in payment of pensions under Section 84 of the Constitution and the Superannuation Act 1922-1924 shall be compared with the specimen signatures in the pension
register. The Authorizing Officer shall also make any further examination which may be necessary. The paid cheques shall be then attached to the accounts to which they relate.
(2) Where one cheque is drawn for two or more accounts, the cheque shall be attached to one of the accounts, and the number of the account to which the cheque is attached shall be noted on each of the other accounts.
Authorizing Officers to audit Paymasters Accounts.
95. In every Department or section of a Department for which a Paymaster is appointed, the Authorizing Officer of that Department or section of a Department shall, at intervals not exceeding one month, audit the accounts of the Paymaster. He shall—
(a) procure from the Bank a certificate of the balance of the Departmental Drawing Account;
(b) reconcile the Bank balance with the Paymaster’s Cash Book; and
(c) make such further examination as may be necessary.
Division 3.—Paymasters.
Appointment of paymasters.
96. (1) Paymasters may be appointed by the Treasurer. (2) The Paymaster shall not be a Certifying Officer or an Authorizing Officer.
Paymaster to keep a Cash Book.
97. Every Paymaster shall keep a Cash Book in accordance with Form 31.
Cheques to be countersigned.
98. Unless otherwise directed by the Treasurer, all cheques drawn by a Paymaster shall be countersigned by an officer appointed by the Permanent Head or Chief Officer, who shall advise the Bank of the name of the officer so appointed.
Issue of duplicate cheques.
99. Duplicate cheques shall not be issued by any Paymaster or other Accounting Officer without the approval of the Treasurer.
Only authorized accounts to be paid.
100. Paymasters shall pay only such accounts as are authorized by an Authorizing Officer, on Forms 18, 19, and 22.
Paymasters to operate on Departmental Drawing Account.
101. Paymasters shall pay all accounts by cheques crossed, made payable to order, and marked “Not negotiable.” Cheques are to be drawn on an overdraft account to be established by the Treasurer called “Department of ..............Drawing Account.” The Paymaster shall report to the Authorizing Officer if the overdraft in the Drawing Account is not promptly removed by the Sub-Treasury.
Indorsement of cheque to constitute acquittance to payment.
102. (1) The indorsement of the cheque shall constitute the receipt for the payment of the account within the meaning of sub-section (6) of section 34 of the Act.
(2) In no case where payment is made by cheque drawn by a Paymaster will the payee be required to give an acquittance on the account form.
(3) Where payment is made into a Bank Account the cheque shall be drawn in favour of the Bank, and a duplicate pay-in slip attached to the account.
Indorsement of cheque drawn in United States of America by Australian Commissioner to be receipt for moneys paid.
103. (1) The indorsement of a cheque drawn in United States of America by the Australian Commissioner in the United States of America, or by one or more duly authorized officers in the office of the Australian Commissioner shall constitute a sufficient receipt to the Commonwealth for the moneys paid thereby, provided that the indorsement is in accordance with the law applicable thereto.
(2) For the purposes of the Act a certificate given by the Official Secretary and the Accountant to the Australian Commissioner in the United States of America that the paid cheques accompanying the cash book and vouchers periodically transmitted to Australia have been duly examined, and that the indorsement in each case is in accordance with the law applicable thereto, shall be sufficient evidence of the contents of the certificate.
Method of drawing cheques.
104. Cheques shall be drawn by the Paymaster from the particulars on Forms 18, 19, and 22, and the correctness of the cheques shall be ascertained by comparing them with the accounts. The cheque number shall be inserted on Forms 18, 19, and 22, which will then be used as the credit side of the Paymaster’s Cash Book. The departmental consecutive number of the account shall be shown on the cheque and the number of the cheque inserted on each account.
Accounts to be promptly paid by Paymaster and to show mode of payment. Unclaimed cheques to be paid to Public Account.
105. (1) The Paymaster shall, not later than the day following that on which Forms 18, 19, and 22 is received by him draw cheques for all payments duly authorized thereon.
(2) All cheques not to be paid to the payee in person or directed to be paid into a payee’s bank account, shall be posted to the payee on the same day as they are drawn.
(3) The Paymaster shall by rubber stamp indicate on the face of the account the method of payment, viz., whether by posting cheque to the payee, or by payment to the payee in person, or payment to the payee’s bank account.
(4) Unclaimed cheques returned through the post shall be paid to the Commonwealth Public Account. A note that the cheque is unpaid shall be made by the Paymaster in his Cash Book. A similar note shall be made by the Authorizing Officer in the Register of Accounts and on the copy of Forms 18, 19, and 22 in which the payment was authorized.
Method of dealing with authorities for payment of accounts.
106. (1) Forms 18, 19, and 22 shall be furnished to the Paymaster in triplicate. One copy shall be retained by him and used as the Cash Book as provided in Regulation 104.
(2) Where the Paymaster is not a Sub-Treasury Paymaster two copies of Form 22 shall be forwarded with the accounts at the close of each day to the Sub-Treasury. One copy of the form shall be returned to the Paymaster by the Sub-Treasury with the relative accounts after the latter have been examined.
(3) The Paymaster shall immediately return the accounts to the Authorizing Officer.
(4) Where the Paymaster is a Sub-Treasury Paymaster one copy of Forms 18, 19, and 22 shall be returned to the Authorizing Officer of the Department with relative accounts which must be returned by the Paymaster as soon as they are dealt with in the Sub-Treasury. The remaining copy of Forms 18, 19, and 22 will be retained in the Treasury for attachment to Form 23.
Alteration of cheque and Cash Book where necessary.
107. Where it is approved that payment of a cheque is to be made to a person other than one in whose favour the cheque is drawn, the name of the payee shall be altered on the cheque and the consequent alteration made in the Cash Book. The alteration on the cheque shall be initialed by the Paymaster and the Countersigning Officer.
Advice of payment to be forwarded to payee.
108. When a Paymaster forwards a cheque by post he shall advise the payee in accordance with Form 32 as to the dispatch of the cheque and the nature of the service for which the payment is made. In such cases a direction shall be printed on the envelope as follows:—“If not claimed within fourteen days please return to Paymaster, Department of ” When cheques are paid to a Bank account for credit of the payee advice shall be sent to him in accordance with Form 33.
Paid cheques to be returned by Bank to paymaster.
109. (1) The Bank in which the Drawing Account is kept will each day return to the Paymaster all cheques paid during the day. A schedule in duplicate will accompany the cheques, one copy of which shall be returned to the Bank signed by the Paymaster as an acknowledgment of the receipt of the cheques.
(2) On receipt of the paid cheques the Paymaster shall immediately check the indorsement thereon.
Paymaster to forward paid cheques to Authorizing Officers.
110. (1) After having been marked off in the Cash Book, the paid cheques, together with the Bank schedule, shall be forwarded by the Paymaster to the Authorizing Officer.
(2) Where cheques have been drawn by a Sub-Treasury Paymaster, he shall forward them scheduled, in duplicate, to the Authorizing Officer of the Department concerned.
(3) One copy of the schedule, signed by the officer receiving the cheques, shall be returned to the Sub-Treasury Paymaster, in such cases the Bank’s schedule shall be filed by the Sub-Treasury Paymaster,
Persons to whom accounts may be paid.
111. Payment shall be made by Paymasters to—
(a) the claimant, who shall, wherever possible, be paid by cheque forwarded through the post; payment in any other manner is to be discouraged;
(b) any bank in the Commonwealth to the credit of the claimant’s account if so directed by him, and if payment cannot conveniently be made by posting a cheque to him;
(c) the holder of orders to pay agent in accordance with Form 34, 35 or 36. Payments shall not be made to holders of Form 34 other than for payment of salaries, or to holders of Form 36, where it is possible to forward the cheque to the claimant through the post. An order for payment of salary shall be given only when, in consequence of leave or absence on duty, the officer cannot draw his pay in person. When such order is made out in favour of any person other than an officer of the Commonwealth Public Service, or a member of the Military or Naval Forces, it shall not be recognized unless approved in writing on the order, by the Authorizing Officer, or the senior officer at the station where payment is made;
(d) a person authorized by a Power of Attorney after notation thereof by the Paymaster, the Certifying Officer, and the Auditor-General;
(e) executors and administrators, on production of probate or letters of administration, and after registration of the documents by the Paymaster, the Certifying Officer, and the Auditor-General;
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(f) Official Assignees and Trustees of Insolvent Estates;
(g) the Public Officer appointed to administer the Estates of Deceased Persons;
(h) any person other than the original claimant to whom the Treasurer approves of payment being made; and
(i) to a payee through the Money Order Account in such manner as may be approved by the Treasurer.
Forms of orders not altered by addition or indorsement.
112. No indorsement on or addition to any form of order or other authority shall render such form irrevocable or in any way alter its effect in substance.
Public Officers not to act as agents for receipt of moneys due by Commonwealth.
113. Officers in the Public Service shall not, without the special permission of the Minister, act as agents or attorneys for the receipt of moneys due by the Commonwealth to persons other than Public Officers.
Limitation of opening cheques to be paid by cash.
114. (1) When cheques are drawn for the payment of advances to officers and are not to be paid into a Bank Account, a direction may be written on the face of the cheque to pay cash.
(2) Under no other circumstances shall cheques drawn on the Departmental Drawing Account be opened so that cash may be obtained from the Bank.
Adjustment of advances for payment of salaries wages and overtime.
115. Where advances are made for the payment of such services as salaries, wages and overtime, acquitted vouchers and cash unpaid shall be furnished to the Paymaster, within three days of the receipt of the advance, or within such further period as may be directed by the Treasurer. The unpaid cash, together with Form 37, shall be handed by the Paymaster to the Receiver of Public Moneys in order that cash may be repaid to the Public Account.
Certificate instead of receipt may in given for payment of salaries, wages and allowances where approval of Treasurer has been obtained.
116. (1) It shall not be necessary to obtain receipts for the payment of salaries, wages and allowances, in cases where the approval of the Treasurer has been obtained to dispense with them, but a certificate as to payment shall be given by the officer who made the payment, and by another officer as witnessing the payment. This certificate shall be given on pay sheet in Form 15.
(2) The witnessing officer shall in all cases be capable of identifying the persons to whom salary and allowances are due, and shall, when possible, be the officer in charge of the branch, or a senior officer of the branch, in which such persons are employed, provided that—
(a) payments to holders of Form 34, and. payments to persons who were unable to attend at the general payment, shall be made individually by the paying officer, and receipts for the amounts paid to them shall be obtained on a separate Form 14 and attached to the original pay sheet, if paid within the time allowed for adjustment of advance;
(b) the detailed arrangements proposed to be followed in each Department for making payment shall be subject to the approval of the Treasurer to whom they shall be submitted.
Reimbursement of expenditure made from advances to meet recurring expenditure.
117. Where advances are made for recurring expenditure, such as sustenance allowances and petty cash, acquitted vouchers covered by Form 12 shall be furnished to the Authorizing Officer.
Paymasters to obtain prompt adjustment of advances.
118. The Paymaster shall keep a record of advances made through him and shall see that they are adjusted as soon as possible by the presentation to him of acquitted vouchers and the cash not paid. He shall also reconcile the unadjusted advances with the statement received from Authorizing Officer, vide Regulation 79.
Instruction as to cashing cheques from Counter Cash Advance.
119. (1) The Paymaster may be authorized to receive a counter cash advance to enable him to cash cheques for payees after they have been duly indorsed.
(2) Cheques shall only be cashed when payees are not possessed of facilities for obtaining payment of crossed cheques or where inconvenience would result if the cheque were not immediately cashed.
(3) Unless approved by the Treasurer the Paymaster’s Counter Cash Advance shall not be used for any purpose other than cashing cheques drawn on the Departmental Drawing Account. All cheques so cashed shall be stamped on the back “Cashed by Paymaster.”
Cheques cashed to be paid to Public Account and Counter Cash Advance reimbursed.
120. All cheques cashed each day by the Paymaster from his Counter Cash Advance shall at the close of the day be paid to the Receiver of Public Moneys for payment to the Commonwealth Public Account. A Form 12 shall then be furnished to the Authorizing Officer to reimburse the Advance Account.
Counter Cash Advance to in repaid on 30th June.
121. On the thirtieth day of June in each year the Paymaster shall pay to the Receiver of Public Moneys the unexpended balance of the Counter Cash Advance at the close of the day.
Paymaster to Keep Counter Cash Advance Cash Book.
122. The Paymaster shall keep a Counter Cash Advance Cash Book in accordance with Form 38.
Division 4.—Sub-Treasuries.
Paymasters to keep double entry accounts. Establishment of Sub-Treasuries.
123. Sub-Treasuries may be established by the Treasurer.
Appointment of Sub-Treasury Accountant and’ Sub-Treasury Paymaster.
124. In each Sub-Treasury there shall be a Sub-Treasury Accountant, who shall be approved by the Treasurer, and a Sub-Treasury Paymaster.
Sub-Treasury Accountant to keep such books and accounts as directed.
125. The Sub-Treasury Accountant shall keep such books and accounts as are directed by the Secretary to the Treasury.
Bank sheet.
126. The “Bank Sheet” referred to in Section 38 of the Act shall be in accordance with Form 39.
Division 5.—Cash Credits.
Establishment of Cash Credits.
127. (1) Whenever it may appear necessary in order to facilitate the payment of accounts, the Authorizing Officer in any Department may request the Treasurer to establish a Cash Credit in a Bank in favour of any officer.
(2) Application should not be made for a cash credit where it is convenient to make a cash advance.
Cash Credits shall be entered in Appropriation Ledger.
128. On receipt of advice from the Secretary to the Treasury that a cash credit has been established, the Authorizing Officer shall prepare a Transfer Account, debiting the proper head of expenditure, and crediting “............. Bank, Cash Credit” with the amount of the Cash Credit.
Expenditure from Cash Credit Account to be reimbursed.
129. (1) The officer in whose favour a Cash Credit is established shall, from time to time, forward paid accounts, covered by Form 12, to the Authorizing Officer.
(2) The Authorizing Officer shall, after satisfying himself as to the correctness of the account, forward it with Form 22 to the Paymaster for payment to the credit of the officer at the bank at which the Cash Credit was established.
Cash Credit Account to be closed when no longer required.
130. When a Cash Credit is no longer required, the Authorizing Officer shall inform the Secretary to the Treasury, and shall at the same forward a Transfer Account debiting“ ..................... Bank, Cash Credit,” and crediting the Head of Expenditure to which the Cash Credit was charged.
Cash Credits lapse on 30th June.
131. All cash credits shall lapse on the last day of the financial year, and shall then be written back.
PART IV.—MISCELLANEOUS.
Accounts may be paid through Money Order Account prior to certification.
132. Notwithstanding anything contained in these Regulations, Postmasters may, with the approval of the Treasurer, pay accounts from the Money Order Account, prior to certification. The reimbursement to the Money Order Account of such payments shall be made on Form 12, to which the paid accounts shall be attached.
Receipts and Payments of Commonwealth Line of Steamers.
133. (1) Notwithstanding anything contained in these Regulations, all moneys received by the Commonwealth Line of Steamers in Australia shall be paid into such Bank Accounts as the Treasurer may direct and all payments made by the Commonwealth Line of Steamers in Australia shall be made by means of these Bank Accounts.
(2) Cheques drawn on the Bank Accounts shall be signed and countersigned by officers appointed for that purpose by the Manager in Australia for the Commonwealth Line of Steamers who shall advise the Bank accordingly. Any surplus arising in the Bank Accounts shall be dealt with as the Treasurer directs.
Moneys received by Public Trustee or Controller to be paid into such Bank Accounts as the Treasurer directs.
134. (1) Notwithstanding anything contained in these Regulations, all moneys received by the Public Trustee or by the Controller shall be paid into such Bank accounts as the Treasurer directs, and all payments made by the Public Trustee or the Controller shall be made by means of these Bank accounts. Cheques drawn on the said Bank accounts shall be signed and countersigned by officers appointed for that purpose by the Public Trustee or by the Controller, who shall advise the Bank accordingly.
(2) For the purpose of this regulation the “Public Trustee” means the Public Trustee appointed under the Trading with the Enemy Act 1914-1921, and the “Controller” means the Controller of the Clearing Office appointed under the Treaty of Peace Regulations.
Forms of accounts prescribed shall be used.
135. The forms of accounts to be used shall be those herein prescribed or forms to the like effect. Other forms may be used if approved by the Treasurer.
Accounts kept by Departments subsidiary to Treasury Accounts.
136. (1) The accounts kept by the various Departments shall be considered as subsidiary to the system of Treasury Accounts.
(2) The Treasurer may from time to time direct an officer of his Department to inspect the Account Books and Forms used by the various Departments, and report to him the result of such inspection.
(3) In all matters of receipt and payment of and accounting for public moneys, directions issued by the Secretary to the Treasury shall be followed.
Orders in Council granting pensions.
137. All Orders in Council granting pensions or retiring allowances to retiring Officers who have rights to pensions or retiring allowances shall be applied for through the Secretary to the Treasury.
Orders in Council under Audit Act.
138. All Orders in Council required under the Act, except those provided for by Regulation 67, shall be applied for through the Secretary to the Treasury.
Legal opinions on provisions of Audit Act.
139. All cases except those submitted by the Auditor-General in which a legal interpretation of the Act is desired shall be submitted through the Secretary to the Treasury.
Schedule of Government property authorized to be sold to be furnished Auditor-General.
140. (1) A schedule of all Government property authorized to be sold shall be forwarded to the Auditor-General in accordance with Form 42 except, in the case of sales made by the Government Printer, Melbourne, to the Government of a State, and sales of printed matter made by the Government Printer, Melbourne, to any person.
(2) In cases where the Minister’s approval is shown on other documents, or in cases of the sale of property under the control of the Postmaster-General, the Form 42 may be signed by the Chief Officer or, in the case of the Postmaster-General’s Department, by the Chief Clerk in the State concerned.
(3) In cases of the sale in North and Central Australia of property, not exceeding £100 in value, under the control of the Minister for Home and Territories, the Form 42 may be signed by the Administrator concerned.
(4) In cases of railway property authorized to be sold under section 5 of the Commonwealth Railways Act 1917-1925, Form 42 shall be signed by the Commonwealth Railways Commissioner.
Probable requirements for expenditure to be furnished to Treasury.
141. The Permanent Head shall cause to be prepared at such intervals and for such period as may be directed by the Treasurer a statement in accordance with Form 43 of amounts which will probably be required to be expended on account of his Department.
Appointments, promotions, and transfers to be advised to Auditor-General;
142. (1) The Permanent Head or Chief Officer or officer authorized by him shall forward monthly to the Auditor-General a list in accordance with Form 44 of all appointments, promotions (except promotions within a class or grade), transfers, and variations in pay in his Department.
(2) Transfers, however, shall be reported only in cases where the salary will, by reason of the transfer, be charged to a different subdivision of the Estimates.
(3) In cases where the information has been included in Gazette notice, Form 44 need not be prepared.
(4) The Auditor-General shall also be informed of all resignations and removals from office.
Retention of officers of 65 years of age to be advised to Auditor-General.
143. The Permanent Head or Chief Officer shall inform the Auditor-General of all cases in which it is decided to retain the services of an officer who has attained the age of 65 years. The period for which the services of the officer are retained shall be stated.
Gazette notices in the matter of appointments rates of pay, &c, may be accepted as an authority.
144. Gazette notices may be accepted without further authority in the matter of appointments, rates of pay, and all other matters relating to the receipt and payment of Public Moneys.
Signatures not to be obtained to blank forms of accounts and receipts.
145. Officers are strictly forbidden to obtain signatures to blank forms of account or orders for payment, or to acquittances or receipts before the actual payment of the accounts, or to acquittances or receipts which are not properly filled in.
Officers to assist claimants in preparation of claims.
146. All persons in the service of the Commonwealth shall afford every facility to claimants to enable them to prepare their accounts correctly and obtain prompt payment thereof.
Officers responsible for exercise of due economy.
147. All officers who incur or authorize expenditure will be held responsible for the exercise of due economy. Such officers shall, if they have reason to believe that, considering the rate of expenditure, any vote is likely to be exceeded, report the matter so that the Minister and the Treasurer may be informed.
Officers to acquaint themselves with these Regulations.
148. (1) All officers whose duties are connected with the receipt or payment of moneys are required to acquaint themselves with these Regulations.
(2) Officers at the head of the various branches of each Department are directed to send in requisitions for copies of these Regulations for the use of all such officers under their control.
(3) It shall be the duty of the Auditor-General, or his officer, in making any audit of the accounts of any Accounting Officer to see that a copy of the Act and of these Regulations, revised to date, is kept in the office of such Accounting Officer.
Penalty may be imposed for breach of these Regulations.
149. A penalty not exceeding £5 may be imposed by the Treasurer upon any Accounting Officer or other person subject to the provisions of the Act who, in the opinion of the Treasurer, has been careless in carrying out duties prescribed by these Regulations.
Responsibility for seeing that Audit Act and Regulations are complied with.
150. Every Permanent Head and every Chief Officer shall be responsible for seeing, that the provisions of the Act and of these Regulations are complied with.
Delegation of powers.
151. The Treasurer may by writing under his hand, delegate to any other person, any of the powers conferred of the Treasurer by these Regulations, except the power of delegation.
Validating action taken prior to introduction of these Regulations.
152. All appointments made or any act or matter done under the authority of Treasury Regulations under the Act, whether provisional or otherwise, existing prior to the coming into operation of these Regulations shall be deemed to have been made or done under the authority of these Regulations if not inconsistent therewith.
THE SCHEDULE
Form 1 (Regulation 10).
Commonwealth of Australia
______
COLLECTOR’S STATEMENT.
_______
A Statement of all Moneys paid by me to the Receiver of Public Moneys for the Department of at to be carried to the Credit of “The Commonwealth Public Account”, and of the particular Heads of Receipt under which the same came to my possession or control as Collector of Public Moneys at from the day of to the day of 19 both inclusive.
Date 19 . Heads and Particulars of Receipt. Amounts. Total of each Sub-head of Revenue. Total of each Head of Receipt. £ s. d. £ s. d. £ s. d. Total— pounds shillings and pence £ Dated the day of 19
Collector of Public Moneys.
Form 2 (Regulation 18). [Treasury Voucher, No. ]
Commonwealth of Australia.
______
ABSTRACT OF RECEIPTS.—DEPARTMENT OF TRADE AND CUSTOMS.
______
A Statement of all Moneys received by me as Receiver of Public Moneys, and of the Head of Receipt under which the same came to my possession or control on this day of 19
£ s. d. Total Customs............................................................................. „ Excise............................................................................. Total Revenue.................. £ ,, Trust Fund............ „ Loan Fund ........... Total................ £ Total............................. £ Form 2—continued.
The above amount has been paid into the undermentioned Banks as per Accountable Receipts attached:—
bank. amount. £ s. d. Total..................... £
Receiver of Public Moneys.
at
Number of Collector’s Statement Total Customs. Division 1. Stimulants. Division 2. Narcotics. Division 3. Sugar. Division 4. Agricultural Products and Groceries. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Total.......... Division 5. Apparel and Textiles. Division 6. Metals and Machinery. Division 7. Oils. Paints, and Varnishes. Division 8. Earthenware, &c., &c. Division 9. Drugs and Chemicals. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Total..........
Note.—The Certificate of the Receiver of Public Moneys is to be given att the back hereof.
I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901-1926.
Certifying Officer
Date / /
Received on the , 19 , from the sum of pounds shillings and pence, in full payment of the above account.
Witness to the payment and signature Signature Cheque Number.
* If Refund of Revenue, insert Division Number as well as Head and Sub-head of Revenue If Refund of Trust Fund, insert particular Trust Fund account.
Certificate of the receiver of Public moneys.
Refund Account No.
I certify that the sum of £ was received at this office on the day of 19 , and was included in an amount of £ paid to the Commonwealth Public Account on that date
Receiver of Public Moneys.
at
Date / /
Form 18 (Regulations 58 and 72).
Commonwealth of Australia.
No.
Departmental Registration Number.
Departmental Consecutive Number
PAYMASTER’S CASH BOOK AND
Cr.
PENSIONS PAY SHEET.
(Constitution, Section 84.)
To the Paymaster,
Department
You are hereby authorized to pay the undermentioned Accounts:
Constitution,
Section 84, Pensions.
.................................... Fortnight ending..................19
Authorizing Officer. Date................................
Name. Address to which Cheques are to be Posted. Fortnightly Date of Pension. Commonwealth Proportion. State Proportion. Amount of Pension. Number of Cheque. £ s d. £. s. d. £. s. d. £. s. d. Total— pounds shillings and pence £
I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901-1926.
……………….Total brought forward
Certifying Officer.
Total carried forward
Date………….19
Form 19 (Regulations 58 and 72).
Commonwealth of Australia.
No.
Departmental Registration Number.
Departmental Consecutive Number
PAYMASTER’S CASH BOOK AND PENSIONS
PAY SHEET.
(Superannuation Act 1922-24.)
Cr.
to the Paymaster,
Department of the Treasury.
You are hereby authorized to pay the undermentioned Accounts:—
Trust Fund—
Superannuation Fund.
.................................... Fortnight ending............19
Authorizing Officer, Date.................................
Department of the Treasury.
Department. Name. Address to which Cheques are to be Posted. Proportion Payable from Consolidated Revenue Fund. Amount of Pension. Number of Cheque. £. s. d. £. s. d. Total— pounds shillings and pence £
I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901-1926.
……………….……..*Total brought forward
Certifying Officer.
*Total carried forward
Date 19
* For use of Paymasters only.
____________
Form 20 (Regulation 60).
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 s. d. £. s. d. £ Approved.
Signature of Officer requiring supply.
Date / / Date / / .
Form 21 (Regulation 63).
[Requisition Nos.*
Commonwealth of Australia.
__________
Order No.
Date— 19
M
Please supply the undermentioned articles for the Department. Delivery to be made on the at
Quantity. Article. Contract Number. Schedule Number of Contract. Rate, as per Contract. Amount. Receipt of Officer to whom Delivery is made. @ per s. d. £. s. d. Officer authorized to Order.
N.B.—This Order is to be produced at the time of delivery, and after being receipted must be attached to the account rendered for payment. It is particularly requested that all accounts be promptly rendered. In the case of delay in the payment of accounts, the Head of Department should be communicated with.
* To be inserted by Officer ordering supply.
__________
Form 22 (Regulation 72). Cr.
Commonwealth of Australia.
________
PAYMASTER’S CASH BOOK.
*To the Paymaster,
Department of No.
You are hereby authorized to pay the undermentioned accounts:—
Authorizing Officer.
Department of
Date
Account No. Name. Appropriation to which chargeable. Amount of Item. Amount of Account. Amount of Cheque. Number of Cheque. Regn. No. Consecutive No. Division Sub-Division. Item. £. s. d. £. s. d. £. s. d. Total................. Advances. Final Payments. *Total brought forward.................................. *Total carried forward................................... * For use of Paymasters only.
Form 23 (Regulations 72 and 89).
Commonwealth of Australia.
The Sub-Treasury Accountant, No.
The following is a summary of—
*Charges on Form 18 and 19 or Form 22 forwarded to the Paymaster this day
*Schedule of Transfer Accounts forwarded herewith for the month of
* Strike out whichever is inapplicable.
Authorizing Officer.
Department
Date— / /
Particulars of Expenditure or Receipts Account (wording of Items of Expenditure should be briefly shown). Amount of each Item of Expenditure or Sub-Head of Receipt. Total of each Head of Expenditure or Head of Receipt. Ledger Folio. Dr. Cr. £. s. d. £. s. d. £. s. d. __________
Form 24 (Regulation 83).
Commonwealth of Australia.
DEPARTMENTAL REGISTER OF ACCOUNTS.
Registration Number. Date. Name. Particulars. (Period of Service, Quantity, Rates, &c.) Amount. Appropriation to be charged. Date of Form 19 or 22 on which Payment is Authorized Remarks. £. s. d. [Front of Form]
Form 25 (Regulation 83).
REGISTER OF SALARIES OF OFFICERS STATIONED AT 192
Child Endowment from— Basic Wage Allowance. Cost of Living Allowance. Living away from Home and Other Allowance. Annual Salary. Commonwealth Superannuation Deductions. Other Deductions. Net Annual Pay. Office. Name. No. on Page. Pay for Fortnight ending— 1 2 3 5 Data Amount. Date. Amount. Date. Amount. 4 Date Amount. 6 7 8 9 10 11 12 13 14 15 16 17. 18. £ £ £ £ £ £ s. d. £. s. d. £ Brought forward 1 £. s. d. £. s. d. £. s. d. £. s. d. £. s. d. £. s. d. £. s. d. 2 3 4 5 6 7 8 9 10 11 12 13
14
15
Etc.Carried forward or total Form 25—continued.
[Inset—Front.]
192 –2
Pay for Fortnight ending— No. on Page 19 20 21 22 23 24 25 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1 2 3 4 5 6 7 8 Etc. [Inset—Back.]
No. on Page. Pay for Fortnight ending— 26 27 28 29 30 31 32 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 2 3 4 5 6 7 8 Etc. [Back of Form.]
Pay for Fortnight ending— No. on Page. Notes and References to be made neatly, and to be interlined so as to economize space. Notes for which there is no room here to be made at foot. 33 34 35 36 37 38 39 40 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1 2 3 4 5 6 7 8 Etc. Form 26 (Regulation 84).
Commonwealth of Australia.
_________
APPROPRIATION LEDGER.
Name of Item. Name of Item. Name of Item. Name of Item. Name of Item. Name of Item. Name of Item. Name of Item. Name of Item. Name of Item. Amount in Original Estimates.........................
Amount in Additional Estimates.........................
Amount in Supplementary Estimates...........
£ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Division No..... Transfers under section 37 of Audit Act..
Subdivision No.
Service Total Provision ...... £
No. of Form 23. Date of Entry Warrant Authority for Expenditure (Form 30) or Trust Fund Credit. Accounts passed for Payment £ s. d. £ s. d. Note.—The columns on the right hand side are not required for salary votes. Credits preceded by the letters “Cr.” should be entered in red ink, and deducted from the total of the Column.
Form 27 (Regulation 83).
PENSIONS REGISTER.
Superannuation Act 1922-24.
Name
Specimen Signature of Person to whom Pension is payable.
* Wife of
* Widow of
* Guardian of Children of
Address
Office or situation of Officer in respect of whose service pension is granted
Department in which Officer was last employed
State in which Officer was last employed
Date of commencement of pension
Rate of pension per fortnight, £ : :
Proportion of pension payable out of the Consolidated Revenue Fund £ : :
Dates on which payments in respect of children cease— (1) (2) (3) (4)
First pension payment, from to £ : :
Subsequent fortnightly payments, £ : :
Pension suspended from to
Final pension payment from to , £ : :
* When pension is payable to a wife or widow or to a guardian of children, particulars should be shown of the service of the Officer in respect of whom a pension is granted.
When a fortnightly pension payment is reduced owing to children reaching the age of sixteen years or for other reasons, a suitable notation should be made of the altered rate of pension and proportion thereof payable by the Commonwealth.
________
Form 28 (Regulation 89).
SPECIMEN FORM OF TRANSFER ACCOUNT FOR EXPENDITURE.
— Debits. Credits State of Western Australia. £ s. d. £ s. d. Division 134/3
Item 24— Account Books, &c.....................................................
15 13 10 ,, 25—Printing, Postage, Stamps, &c....................................... 66 11 0 Division 30—Treasurer’s Advance, Authority No. 346, Contingencies....................................................... … 82 4 10 To relieve Treasurer’s Advance of the above amount charged temporarily pending provision under Supplementary Estimates £82 4 10 £82 4 10 Note.—References to be gives hereon or on separate sheet to the amount and date of account in which the expenditure was originally made.
Authorizing Officer. Certifying Officer.
Date— / / Date— / /
Form 29 (Regulation 90).
Commonwealth of Australia.
STATEMENT OF EXPENDITURE.
Department................................. ............Months ended……….
Head or Expenditure. Item No. 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ,, 2 Total........ Head of Expenditure. Item No. 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ,, 2 ,, 3 ,, 4 ,, 5 ,, 6 ,, 7 ,, 8 ,, 9 ,, 10 ,, 11 ,, 12 ,, 13 Total……. Authorizing Officer......................................... Date…………………………………
Form 30 (Regulation 91).
Commonwealth of Australia.
_________
Commonwealth Treasury,
19
Canberra,
WARRANT AUTHORITY FOR EXPENDITURE.
The Authorizing Officer,
You are hereby authorized to make payments not exceeding the amounts included in this Schedule.
Division No. Subdivision No. ___ Amount. Total....................................... £ s. d. This authority lapses on the 30th June next.
Secretary to the Treasury.
Form 31 (Regulation 97).
Commonwealth of Australia.
PAYMASTER’S CASH-BOOK
dr. cr. Date. Particulars. Amount. See Forms Nos. 18,19 and 22. £ s. d. ___________
Form 32 (Regulation 108).
Commonwealth of Australia.
Department of
Date
ADVICE TO PAYEE.
Memo. to
Herewith please find cheque in your favour for £ for the following service, viz.:—
No acknowledgment of this cheque is required, but it is requested that, after indorsement it be paid into the credit of your Bank Account, as soon as possible. The indorsement should agree exactly with the name of the Payee as shown on the face of the cheque.
The cheque is payable free of exchange.
Paymaster.
____________
Form 33 (Regulation 108)
Commonwealth of Australia.
Department of
Date
ADVICE TO CLAIMANT.
Memo. to
I have this day paid to Bank for credit to your account a cheque for £ in payment of the following service, viz.:—
Paymaster.
Signature of Person or Firm to whom Order is given. __________
Form 34 (Regulation 111).
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), or, on his indorsement, to the person producing this order, the sum of pounds shillings and pence, being the amount of my account for Signature of Claimant
Form 35 (Regulation 111).
Signature of person or firm to whom order is given. Commonwealth of Australia.
ORDER BY EMPLOYEE ON COMMONWEALTH WORKS
To the Paymaster,
* .....................................
Please deduct from any wages due or coming due to me by the Commonwealth of Australia in connexion with the above works, the sum of...............................pounds.......................................shillings and...................................pence (£........................) and pay such sum to whose signature appears in the margin.
Dated the..........................day of.........................19
………………………………..……….
(Employee).
………………………………..
(Witness).
* Here Insert Railway or other work, as the case may be.
__________
Form 36 (Regulation 111).
Commonwealth of Australia.
___________
Order No. 4.
Special Form for Pensions other than Pensions under the Superannuation Act 1922-24.
__________
ORDER TO PAY AGENT.
Signature of Person or Firm to whom Order is given.
19
To the
at
Sir,
I beg to request that you will pay to my agent (whose signature appears in the margin), or, on his indorsement, to the person producing this order, the sum of pounds shilling and pence, being the amount of my account for Pension for the period ending
(See Certificate at back.)
Signature of Claimant
I hereby certify that I saw the Claimant sign his name on the face of this document on this day of 19
Signature
Position
Place
(This Certificate is to be signed by a Justice of the Peace, Minister of Religion, Barrister or Solicitor, Medical Practitioner, Clerk of Petty Sessions, Postmaster, or Head Teacher of School. It must not be signed before the last day of the month.)
Form 37 (Regulation 31).
Commonwealth of Australia.
_________
REPAYMENTS TO CREDIT OF EXPENDITURE.
_________
Statement of Amounts paid this day of 19 to the Receiver of Public Moneys for the Department of at
Appropriation or Account to be credited. Particulars, including reason for Repayment. Number and Date of Form 18, 19 or 22 on which Account was Included. Number of Account. Amount of Repayment. Div. Subdiv. Item. £ s. d. Total Entered—
Authorizing Officer.
___________
Form 38 (Regulation 122).
Dr. COUNTER CASH ADVANCE—CASH BOOK.
Date. Particulars of Cash Received. Amount. Brought forward...................... £ s. d. Carried forward....................... COUNTER CASH ADVANCE-CASH BOOK. Cr.
Date. Details of Cheque Cashed. Total of each Cheque Cashed. Daily Total of Cheques handed to Receiver. Name. Cheque No. Brought forward.................. £ s. d. £ s. d. Carried forward................ Commonwealth of Australia.
Form 50 (Regulation 126).
COMMONWEALTH PUBLIC ACCOUNT.
________
The Bank of at
In Account with the Commonwealth of Australia.
Bank Sheet of the 19
Balance on the Dr. Cr. £ s. d. £ s. d. Date of Debit or Credit. Debits. Credit. Cheque Number. Particulars. Balance................................................. £ I certify that the above balance is correct.
For the Bank.
[Bank Stamp.]
__________
Form 40 (Regulation 87).
Commonwealth of Australia.
______
AUDIT ACT 1901-1926, SECTION No. 37.
______
Transfers submitted by the Honorable the Treasurer for the Approval of His Excellency the Governor-General in Council on the day of 19
Number. Department. Financial Year 19. Amount. Division. Subdivision. From Item. To Item. £ s. d. Treasurer.
___________
Form 41 (Regulation 87).
Commonwealth of Australia.
To the Authorizing Officer.
The following Transfers have been made by the Governor-General in Council on the day 19 under Sec. 37 of the Audit Act 1901-1926.
Number. Department. Financial Year 19 Amount. Division. Subdivision. From Item. To Item. £ s. d. Secretary to the Treasury.
Date—
Form 42 (Regulation 140).
Commonwealth of Australia.
To the Auditor-General.
SCHEDULE OF GOVERNMENT PROPERTY TO BE SOLD.
— Name and Station of Officer directed to Sell. Particulars of Property to be Sold. Signature of Minister.
Date—
_________
Form 43 (Regulation 141).
Commonwealth of Australia.
_______
The Honorable the Treasurer,
Warrant Authority for the following Expenditure will be required in connexion with the Department of during the Quarter ending
Division No. Subdivision No. Purpose. Amount already granted for financial year. Further sum required. Total. Total Appropriation for Year. £ s. d. £ s. d. £ s. d. £ s. d. Total... Minister of
Date / /
________
Form 44 (Regulation 142).
Commonwealth of Australia.
_________
The undermentioned Appointments, Promotions, Transfers, and variations in Pay have been made, viz.:—
| Division. | Subdivision. | Name. | Office. | Date of Commencement. | Rate of Pay. | Approved by.* | Particulars: Whether appointed Permanently or Temporarily, Promoted, Transferred, &c. |
* Governor-General in Council, Minister, Permanent Head, Naval or Military Commandant, Chief Officer, or as the case may be. State also if recommended by the Public Service Board.
To the Auditor-General. Signature of Permanent Head or Chief Officer
Department of
State of
Date/ /
_______________
Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.
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