Treasury Regulations (Cth)

STATUTORY RULES.

1906. No. 19.

 

TREASURY REGULATIONS.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Treasury Regulations under Section 71 of the Audit Act 1901, No. 4, to come into operation forthwith. The Regulations respecting Public Moneys which were approved by the Governor-General on the 23rd January, 1902, are hereby revoked.

Dated this 14th day of February, One thousand nine hundred and six.

NORTHCOTE,

Governor-General.

By His Excellency’s Command,

ALFRED DEAKIN,

For the Treasurer.

 

1. In these Regulations—

The term “Chief Officer,” when used in connexion with the Department of Defence, shall mean such officer or officers as may be appointed by the Minister to perform the functions under these Regulations of Chief Officer for any State.

The arrangements as regards the Northern Territory of South Australia are restricted to Powell’s Creek and stations to the north thereof.

I.—FINANCIAL YEAR.

2. The financial year commences on the First day of July and ends on the Thirtieth day of June.

3. 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.

C. 1100.—Price 2s.

II.—RECEIPT OF PUBLIC MONEYS.

4. Receivers of Public Moneys shall be appointed.

5. Collectors of Public Moneys, hereinafter referred to as Collectors, shall be appointed for the Department of Trade and Customs by the Minister of the Department, or by some person appointed by him for the purpose.

6. 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.”

7. The Collector shall at intervals, as directed by the Treasurer, remit to the Receiver for the Customs Department in the State in which the moneys have been collected, or if a Collector in the Northern Territory to the Receiver at Palmerston, a cheque for the full amount of his collections which have not previously been paid to the Receiver. 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 Form 1. No cheque shall be drawn on a Collector’s Receipts Account, except to the order of a Receiver. Receivers shall furnish to Collectors written discharges for amounts remitted.

8. 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.

9. 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.

10. 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. The Collector’s Statement in Form 1 shall, however be prepared, and the money shall be dealt with by him in the capacity of Receiver in exactly the same manner as moneys received from other Collectors.

11. The Treasurer shall furnish the Minister of the Department of Trade and Customs with a list of the Banks into which Collectors shall pay their collections, and the periods at which they shall pay to Receivers. 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.

12. All moneys payable into the Commonwealth Public Account and received in any State by any officer of the Department of Defence or Postmaster-General shall be paid to the Receiver of that Department in that State. But such moneys received for any Department in the Northern Territory of the State of South Australia shall be paid to the Receiver appointed for the Department in that Territory.

13. 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. But moneys received on any day after ordinary banking hours may be paid into that account on the following day.

 

14. 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 .”

15. 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 Accountant for the State in which the money has been received an Abstract of Receipts in Form 2, together with the Collectors’ statements. But the Abstract of Receipts and Collectors’ Statements for the Northern Territory of the State of South Australia shall be forwarded to the Sub-Treasury Accountant at Palmerston.

16. 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 Accountant for the State in which the money has been received a Receiver’s Statement in Form 3. But such Receiver’s Statement for the Northern Territory shall be forwarded to the Sub-Treasury Accountant at Palmerston.

17. 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 Accountant. If no moneys have been received on that day a Statement shall be delivered, with the word “Nil” written across it.

18. Every Receiver shall obtain from the Bank an Accountable Receipt in duplicate in Form 4 for every amount paid into the credit of the Commonwealth Public Account. One copy shall be forwarded to the Sub-Treasury Accountant with the Abstract of Receipts or Receiver’s Statement, and the other copy shall be filed in the Receiver’s Office. On the back of the latter copy 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.

19. The Accountable Receipts for any day shall agree in amount with the total of the Abstract of Receipts or Receiver’s Statement.

20. 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. 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. 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. Should it be recovered after the Transfer Account has been forwarded, it should be treated as an original payment to the Receiver. 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.

21. 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;

(c)The totals respectively of Revenue, Loan, and Trust moneys.

A 2

 

22. The Heads of Revenue shall be—

(a) Customs;

(b) Excise;

(c) Post Office, Telegraph, and Telephone;

(d) Defence;

(e) Miscellaneous;

(f) New Revenue of the Commonwealth.

(g)Such other Heads as shall from time to time be determined by the Treasurer.

23. The Sub-Heads of Revenue and the Heads of Trust moneys shall be from time to time determined by the Treasurer.

24. Every Receiver and every Collector shall on or before the tenth day of every month transmit to the Auditor-General for the Commonwealth in Form 5 a Return verified by statutory declaration of all public moneys which have come into the possession or control of such Receiver or Collector during the preceding month. The Return shall not include any moneys which under Clauses 30 and 31 of these Regulations the Collector or Receiver is authorized to retain in his possession or under his control. If no moneys have been received which should be included, the Return shall nevertheless be furnished with the word “Nil” written thereon. A Receiver for the Customs Department shall not include in the Return any moneys received from a Collector. No Public Accountant other than a Receiver or Collector is required to furnish the Return.

A Duplicate of the Return shall at the same time be transmitted to any person appointed by the Auditor-General.

25. Every Public Accountant 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.

26. Public moneys shall not under any circumstances be lodged in any Bank to a private account or be mixed up with private funds.

27. 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.

28. Every Receiver shall require from every person tendering repayments particulars in Form 32 or 32a, which shall be attached to his Abstract of Receipts or Receiver’s Statement (clauses 15 and 16). Such form shall not be accepted unless countersigned by the Authorizing Officer.

29. 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.

30. When any moneys referred to in section 28, Audit Act 1901, 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 “Collector’s Trust Account” or “Receiver’s Trust Account,” as the case may be, in the bank into which he usually pays his collections, to be thereafter dealt with as directed in section 29, Audit Act 1901, if not paid out to the proper person in the meantime. If not a Collector or Receiver, such person shall immediately apply to the Treasurer for instructions. Unless otherwise directed by the Treasurer, all cheques drawn on a Collector’s Trust Account” or “Receiver’s Trust Account” shall be countersigned by an officer appointed by the Permanent Head or Chief Officer, who shall advise the Bank accordingly.

 

31. 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, Audit Act 1901. Such moneys, however, may be returned on the day of receipt to the Tenderer. The Chief Officer shall be responsible for the custody of all fixed deposit receipts.

32. 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 Secretary to the Treasury such further information as will enable the amount to be transferred in the Treasury books to the proper account.

33. 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.

34. Manuscript receipts or acknowledgments for moneys shall in no case be issued, but printed forms of acknowledgement taken from books of receipt forms issued by the Department shall in every instance be used.

Upon the butt of each receipt full particulars of the money received must be entered, the butt to be initialed by the officer and submitted for examination to the Audit Officer when required. 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.

35. When Duplicate Receipts are required, application shall be made in every instance to the Secretary to the Treasury, who will supply the necessary form. Duplicate receipt-books may be issued on the special authority of the Treasurer.

36. 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.

37. 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.

38. Unless specially authorized by the Treasurer, all books containing Licence Forms or Forms of Receipt shall be obtained from the Government Printer, Melbourne. 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. The Government Printer shall furnish the Auditor-General with a list of all such forms supplied to each Department. All Government Printers authorized to print postage or beer duty stamps shall furnish the Auditor-General with a list of all supplies made.

39. Every Collector who is not a Receiver and every Receiver who is not a Customs Receiver shall keep a cash-book in Form 6, in which he shall enter daily the amount of his collections, and the disposal thereof. 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.

 

40. Every Receiver in the Department of Trade and Customs shall keep a Receiver’s Cash-book in Form 7, 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.

41. 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.

42. No special form is necessary for Transfer Accounts for Receipts, but specimen transfer account, Form 7a, should be followed as closely as possible. All such Transfer Accounts, after being entered, shall be forwarded to the Commonwealth Sub-Treasury.

43. Every Receiver shall as soon as possible after the end of each month forward a Reconciliation Statement in Form 7b to the Secretary to the Treasury. A special form, approved by the Treasurer, may, however, be used by Receivers in the Department of Trade and Customs.

44. Every Receiver and Collector, or other person who may be intrusted 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 Audit Act, or under these or other Regulations. He shall hand over to the Relieving Officer a copy of the Audit 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. 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.

44a. Notwithstanding anything contained in these Regulations the Treasurer may appoint persons to collect public moneys, and may give them directions accordingly.

III.—PAYMENT OF PUBLIC MONEYS.

Certifying officers.

45. One or more Certifying Officers shall be appointed for each Department.

46. 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 Paying Officer.

(g)That the financial year, and the vote, appropriation, fund, or account to which each 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.

47. 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, 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 365.

48. Accounts for travelling and overtime shall state the rate of salary paid to the officer. In the case of members of the Naval and Military Forces, the rank only need be stated.

49. Accounts for single salaries or for contingencies shall be prepared in Forms, 8, 9, or 10, as the case may be.

50. With a view to diminish the number of accounts, claims for salaries and allowances may be included in one account in Form 11, 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.

51. Petty expenditure should, as far as practicable, be included in one account in Form 12, 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.

52. Every account for refund of revenue other than Customs refunds and drawbacks shall be prepared upon Form 13, 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 reference to such credit and contain a

 

certificate of the Receiver that the money has been paid in to the Commonwealth Public Account. 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. 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.

53. Accounts for Pensions shall be prepared upon Form 14.

53a. Duplicate accounts must not be prepared, except when the original account has been lost or mislaid. 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. Such duplicate account shall have the words “duplicate, see indorsement” written across, the face of it.

54. Requisitions in Form 15, 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. Requisitions for supplies required for services under “The Parliament” shall be submitted for approval to the President or Speaker. The officer submitting such requisitions for approval shall satisfy himself that funds are available.

55. 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. 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.

56. Requisitions shall state whether the supplies are included in any contract, and, if so, the rates shall be set forth.

57. The requisition having been approved, any officer authorized by the Permanent Head or Chief Officer shall, on Form 17, issue orders: numbered consecutively for the supplies required. No order is to be made in excess of the approved requisition.

58. 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.

59. 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.

60. 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. The cost of goods obtained or services rendered under this clause shall not in any one case be in excess of Ten pounds.

61. Tenders shall be publicly invited and contracts taken for all works and supplies, other than works and supplies for the Department of Home Affairs, the estimated cost of which exceeds One hundred pounds, unless the expenditure be authorized by the Governor-General in Council.

 

62. All such contracts and all Orders in Council authorizing such expenditure shall be published in abstract in the Commonwealth Gazette as early as practicable.

63. In preparing accounts for construction of public works under contract the amount of contract and the amount previously certified shall be set forth.

64. Before certifying to any advance account (Forms 27 and 28), other than a sub-advance (clause 103), the Certifying Officer shall ascertain that such advance has been approved by the Treasurer.

65. If a Certifying Officer refuses to certify any account, he shall if so directed refer the matter for the consideration of the Minister of the Department, who may, if he thinks fit, certify the account, and such certificate shall be sufficient.

66. Accounts after being certified shall be forwarded by the Certifying Officer to the Authorizing Officer.

Authorizing Officers

67. Authorizing Officers shall be appointed for the purpose of authorizing the payment of accounts. An Authorizing Officer may also be a Certifying Officer. These Regulations do not give power to an Authorizing Officer to incur expenditure.

68. Any application by a Paying Officer for an advance (Form 27 or 28) which has been approved by the Treasurer, or reimbursement (Form 29), shall, if in order, be forwarded by the Authorizing Officer with Form 18 to a Sub-Treasury Paymaster.

69. Other Accounts, if in order, shall be forwarded by the Authorizing Officer with Form 18 to a Paying Officer.

70. The Authorizing Officer shall not authorize the payment of any account either by a Sub-Treasury Paymaster or by a Paying Officer unless such account shall have been duly certified.

71. The Authorizing Officer shall not authorize payment in any other manner than by forwarding an account with Form 18 to the Sub-Treasury Paymaster or a Paying Officer.

72. Every Authorizing Officer shall keep a Register of Accounts (Form 19) in which shall be registered all accounts dealt with by him, including Advance, Reimbursement, Adjustment, and Transfer Accounts. Such details shall be entered in the Register as will enable a duplicate claim, if made, to be recognised. The Authorizing Officer shall also keep a Register of Salaries (Form 20).

73. Every Authorizing Officer shall keep an Appropriation Ledger (Form 21) in which all accounts shall be entered before being sent to a Paying Officer. With the permission of the Treasurer, the totals of Forms 18 may be entered in lieu of the amount of each account. In this case Form 18 must be press copied. A separate account shall be opened for each Head of Expenditure.

The following shall be considered “Heads of Expenditure,” viz.:—

(a)A Division of the Estimates under which the word “Sub-division” does not occur.

(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 of Receipts and Expenditure as published in the Commonwealth Gazette.

(e)A Loan Fund Account, as directed by the Treasurer.

74. A separate column shall be kept for each Item of Heads of Expenditure other than for salaries. Accounts shall be entered under the item concerned, as well as in the column headed “Accounts passed for Payment.” Advances shall be charged under each Head of Expenditure in the column headed “Advances from Public Account.” Advances shall not be entered in any other column.

75. Every credit set forth in an adjustment account (Form 31) and every repayment of advances (Form 32) shall be entered in red ink in the Appropriation Ledger in the column for advances, the total of which shall be reduced accordingly. In entering such credits the registration number of the advance to be credited shall be noted. A note of such credit shall also be made against the original entry of the advance.

76. Repayments to the credit of expenditure other than Advances (Form 32a) shall be entered in red ink both in the “Accounts passed” and in the “Item” columns, and the totals reduced accordingly.

77. Adjustment accounts (Form 31) with supporting vouchers shall be forwarded direct to the Secretary to the Treasury.

78. All reimbursement and adjustment accounts shall contain references to the registration numbers of the supporting vouchers. All advance, reimbursement, adjustment, and transfer accounts shall be copied by the Authorizing Officer into a press copy book.

79. Whenever it is necessary to transfer expenditure, the Authorizing Officer shall prepare a Transfer Account. No special form need be used, but the Specimen Transfer Account (Form 22a) should be followed as closely as circumstances permit. Transfer Accounts, after being certified and entered in the Appropriation Ledger, shall be forwarded to the Sub-Treasury.

79a. Whenever a transfer under section 37 of the Audit Act 1901 is required, the Authorizing Officer shall inform the Secretary to the Treasury through the Permanent Head, and explain the necessity for the transfer. Transfers approved by the Treasurer shall be submitted for the approval of the Governor-General in Council in Form 39. The Authorizing Officer shall be advised in Form 40 that such transfers have been made.

80. When any amount entered in the column “Accounts passed for Payment” is included in a Reimbursement or Adjustment Account it is to be “marked off” by entering in the next column the registration number of such Reimbursement or Adjustment Account. An Advance or Transfer Account or a Repayment or Adjustment Credit should also be marked off in the same column by writing the word “Advance,” “Transfer,” or “Credit,” as the case may be.

81. As well as being entered or marked off in the Appropriation Ledger as previously described, every Advance, Reimbursement, Adjustment, or Transfer Account, or Repayment to advances or to the expenditure of the current year, shall be entered on Reconciliation Sheets (Form 21a), each Head of Expenditure being set out separately. At the end of every month these sheets shall be reconciled with the Appropriation Ledger, and duplicates of the sheets immediately forwarded to the Secretary to the Treasury.

82. No expenditure shall be made from Revenue or Loan Appropriations until Warrant Authority (Form 22) 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 22) or Trust Fund Credit.”

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.

83. Warrant Authority (Form 22) does not authorize the issue of an advance, but simply limits the expenditure to amounts which have been included in a Warrant of the Governor-General (section 32, Audit Act). All Warrant Authorities lapse on the 30th day of June in each year.

84. Every Authorizing Officer shall, in addition to duties imposed by section 34 of the Audit Act, be responsible that the total amount which he has authorized to be drawn from the Public Account does not exceed the total amount of the appropriation for any Head of Expenditure, Trust Fund Credit, or Warrant Authority (Form 22). The amount authorized to be drawn from the Public Account is the amount shown on the Reconciliation Statement (Form 21a), in the “Total” column on the line “Totals to next Statement,” viz., the total amount (including advances) charged in the Appropriation Ledger less accounts not “marked off” (Clause 80).

85. When the total amount withdrawn from the Commonwealth Public Account would, if further reimbursement were made, exceed Warrant Authority (Form 22), but not the total amount provided in the Estimates or Appropriation Act, further reimbursement must be delayed till additional Warrant Authority is obtained.

86. When the total amount withdrawn from the Commonwealth Public Account would, if further reimbursement were made, exceed the total amount appropriated for any Head of Expenditure or exceed any Trust Fund Credit, the Paying Officer should be instructed by the Authorizing Officer to furnish vouchers for any expenditure not reimbursed, duly summarized as an Adjustment Account (Form 31).

87. The Authorizing Officer shall, at intervals not exceeding one month, examine the accounts of the Paying Officer. He shall—

(a)Compare the cash-book with the bank pass-book, checking all entries therein, and the additions in the cash-book.

(b)Satisfy himself by personal inquiry at the bank or by procuring a certificate from the bank as to the amount of the bank balance.

(c)Satisfy himself by reference to Forms 18 or otherwise that only duly authorized cheques have been drawn.

(d)Satisfy himself that the amount of vouchers which are on hand or which can be properly accounted for, together with the cash balance, make up the total of the unadjusted advances.

(e) Make any further examination which he may deem necessary.

88. It shall not be necessary for an Authorizing Officer to examine the accounts of a Paying Officer whose office is not in the same locality.

 

Paying Officers.

89. Paying Officers shall be appointed. The Paying Officer shall not be a Certifying Officer nor an Authorizing Officer.

90. Every Paying Officer shall keep a Cash-book in Form 26.

91. Annual and Special Advances may be made to Paying Officers if approved by the Treasurer. In preparing applications for advances, the Paying Officer shall use Form 27 or 28, classifying the charges so as to show the amount to be charged to each Head of Expenditure.

92. When a Paying Officer has received notification in Form No. 30 that an amount has been lodged to his credit, he shall debit his cash account with such amount. He shall not in any case draw cheques in anticipation of such notification, and shall not overdraw his bank account, except to the extent allowed by a “Cash Credit” (clauses 128 to 131).

93. Unless otherwise directed by the Treasurer, all cheques drawn by a Paying Officer shall be countersigned by an officer appointed by the Permanent Head or Chief Officer, who shall advise the Bank accordingly. The number of the cheque shall be inserted at the foot of each account.

94. Duplicate cheques shall not be issued by any public accountant without the approval of the Treasurer.

95. Payment shall be made only of such accounts as are forwarded with Form 18, which shall be filed by the Paying Officer.

96. Payment shall be made by Paying Officers—

(a)To the claimant personally on his applying to the Paying 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.

(c)To the bearer of an order in Form 23. If the account contains a direction to issue this order, the Paying Officer shall forward by registered letter a form (23), filled in as regards the amount in such a manner as to prevent as far as possible alteration thereof. The form shall contain a reference to the account, and the portion of the account reserved for the acquittance shall have the words “payable by Order No.” (a reference to the consecutive number of the form being given) written thereon. Such account shall, unless otherwise specially authorized by the Treasurer, be paid only on the production of such order. It shall not be necessary for the bearer of the order to sign the acquittance on the account. A note that payment has been made, with the date thereof, shall be written or stamped on the order, which shall then be attached to the account as a full and sufficient receipt for the payment. Payment of a “crossed” order in Form 23 shall be made only to a bank.

(d)To the holder of Form 24 or 25. Payment of salaries and wages may not be made to others than principals, except by the special authority of the Permanent Head or Chief Officer, whose initials must, in every such case, appear on the order.

(e)To a person authorized by Standing Authority (Form 24a), Withdrawal of such authority shall be given in writing by the Claimant to the Paying Officer, who shall cause the Auditor-General to be advised.

(f) To a person authorized by power of attorney. If such power has not been registered by any State Official whose duty it is to register such documents, it shall be retained by the Paying Officer, and shall be available for inspection by any person. If the power has been registered, the Paying Officer shall note the reference numbers placed thereon, or upon a copy duly certified by the State Official.

(g)To executors and administrators, on production of probate or letters of administration, and after registration of the documents by the Paying Officer.

(h)To Official Assignees and Trustees of Insolvent Estates.

(i)To the Public Officer appointed to administer the Estates of Deceased Persons.

(k)To any person other than the original Claimant to whom the Treasurer approves of payment being made.

(l)Through the Money Order Account in such manner as may be approved by the Treasurer.

97. 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.

98. Paying Officers may receive from the Commonwealth Public Account reimbursement of expenditure made by means of Annual Advances, but expenditure for salaries and wages shall not be reimbursed until the amount is required for the next payment. Expenditure made by means of Special Advances shall not be reimbursed, but shall be included in an adjustment account as soon as possible. In preparing reimbursement accounts, the Paying Officer shall make out his claim on Form 29, classifying the charges so as to show the total of each Head of Expenditure, and, as regards expenditure other than salaries, the total of each item.

99. Vouchers shall not be retained by the Paying Officer for a longer period than one month.

100. Before forwarding a reimbursement or adjustment account to the Authorizing Officer, the Paying Officer shall enter the registration number of such account against the amounts in his cash-book which make up the total of such reimbursement or adjustment account. This registration number may be obtained from the Authorizing Officer. If it is not practicable for the Paying Officer to obtain such registration number he shall keep a record of reimbursement and adjustment accounts under consecutive numbers, and use one of such numbers. The registration number and amount of each adjustment shall be noted against the original entry of the advance in the cash-book. Repayments to the credit of advances shall be similarly noted.

101. The Paying Officer shall, unless specially directed by the Treasurer, keep one Cash Account for Revenue payments, one Cash Account for Trust Fund, and one Cash Account for Loans. He shall not use his Revenue Advances for payment of Trust Fund or Loan Accounts or vice versâ. He is not required to ascertain if the balance of advance charged to any particular appropriation is sufficient,

but may pay any duly authorized account chargeable to Revenue out of his general balance of Revenue Advances, and pursue a similar course with regard to Trust Fund or Loan Expenditure.

102. No Advance, Reimbursement, or Adjustment Account shall include charges on more than one of the following accounts, viz., Revenue, Trust Fund, and Loan Fund.

103. In order to facilitate the payment of accounts, the Paying Officer may be authorized by the Authorizing Officer to make a sub-advance, but he shall not include the amount thereof in a reimbursement or adjustment account until the person to whom he has made the sub-advance 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.

104. Adjustment accounts shall be prepared by the Paying Officer in Form 31. The debits shall be a summary of the charges on the sub-vouchers, and shall be arranged in the same manner as in reimbursement accounts. The credits shall be made to the Heads of Expenditure to which the advance to be adjusted was charged, and shall show only one amount for any Head of Expenditure. In the case of debits the registration number of the sub-voucher, and in the case of credits the registration number of the advance which is adjusted shall be shown. The whole of the debits on any adjustment account shall be entered on the form before the credits are entered. If correctly prepared, the total debits in Form 31 will agree in amount with the total credits. No reference should be made to amount of vouchers forwarded with any other adjustment account. Repayments in adjustment of advances shall not be included on Form 31, but on Form 32.

105. The Paying Officer shall on the thirtieth day of June in each year, or at any time when an advance is no longer required, adjust the advance by paying to the Receiver the balance against which cheques have not been drawn and issued, and by forwarding to the Authorizing Officer as soon as practicable vouchers for all payments made (Form 31).

106. Immediately after the close of business on the thirtieth day of June in each year, the Paying Officer shall furnish the Authorizing Officer with a Statement (Form 31) containing particulars of all vouchers which will be used to adjust advances held by the Paying Officer. Both debits and credits shall be set out as in the case of an ordinary adjustment. This Statement shall not be entered as an adjustment in the Appropriation Ledger, nor included in the Reconciliation Statement, but shall be forwarded, without supporting vouchers, to the Secretary to the Treasury. Notwithstanding that this Statement has been furnished, the ordinary adjustment shall be made as directed in Clause 105.

107. All accounts which have been forwarded to a Paying Officer for payment, but for which cheques have not been drawn and issued on or before the 30th June in any year, shall be returned to the Authorizing Officer. The Authorizing Officer shall insert against each original entry in the Appropriation Ledger the word “Unpaid” in the column provided for the reference to the reimbursement account, and shall deduct the amount of such unpaid accounts from the total charges in the Ledger. Accounts charged to Revenue Appropriations shall then be returned to the Certifying Officer in order that the Appropriation for the ensuing financial year may be inserted thereon. The unpaid accounts shall be afterwards entered in the Appropriation Ledger for such year, and shall be forwarded to the Paying Officer on Form 18 when funds are available. Forms 18 issued up to 30th June shall not be acted upon after that date.

 

Sub-Treasuries.

108. There shall be in each State a Commonwealth Sub-Treasury. There may also be a Sub-Treasury in the Northern Territory of the State of South Australia.

109. In each Sub-Treasury there shall be a Sub-Treasury Accountant and a Sub-Treasury Paymaster.

110. Every Sub-Treasury Accountant shall keep a set of accounts, viz.:—Cash Account, Revenue Account, Trust Account, and Loan Account.

111. The cash-book shall be in Form 33, and shall show on the receipt side the total included in each Abstract of Receipts or Receiver’s Statement under each of the head’s, Revenue. Account, Trust Account, and Loan Account. On the payment side shall be shown the total of each cheque and of each account. The column for particulars shall be used for showing whether the expenditure is on account of Revenue, Trust, or Loan Account.

112. The Ledger shall be in Form 34. No further details than those shown in the cash-book need be inserted.

113. Entries shall be made each day by the Sub-Treasury Accountant in the cash-book and ledger of all Abstracts of Receipts and Receivers’ Statements received by him on that day. The Paymaster’s Cash Sheet (Form 37) for any day shall be entered on the day on which the payments are made. On the last working day in each financial year the account shall remain open until all Receivers’ Statements for that day-have been received, whether “nil” or otherwise. (See Clause 17.)

113a. Transfer Accounts forwarded to the Sub-Treasury by Receivers (Clause 42) or Authorizing Officers (Clause 79) shall be entered in the Sub-Treasury Ledger only if the balances of the Consolidated Revenue Fund, Trust Fund, or Loan Account will be affected thereby.

114. The Sub-Treasury Accountant shall prepare for each day a Cash Sheet in Form 35, including therein all Abstracts of Receipts and Receivers’ Statements entered in his cash-book on that day.

115. After making the necessary entries in his books for any day, the Sub-Treasury Accountant shall forward on the same day to the Secretary to the Treasury the Abstracts of Receipts, Receivers’ Statements, Accountable Receipts, other supporting documents, Transfer Accounts, Cash Sheets, and all vouchers relating thereto.

116. The Sub-Treasury Accountant shall on each morning furnish the Sub-Treasury Paymaster with a memorandum setting forth the balances in the various banks, according to his Cash Account.

117. The Sub-Treasury Paymaster shall, if so authorized by an Authorizing Officer (Form 18), make advances and reimbursement as provided in these regulations by paying cheques drawn on the Commonwealth Public Account to the credit of the Departmental Advance Accounts at the Banks set forth on the accounts. Every such cheque shall be countersigned by the Sub-Treasury Accountant, and the words “Departmental Advance Account,” together with the name of the Bank into which it is to be paid, shall be written or stamped across it between parallel lines.

118. No accounts other than Advances, Reimbursements, and accounts referred to in clauses 125 and 126 shall be paid by a Sub-Treasury Paymaster.

119. The Sub-Treasury Paymaster shall obtain from the bank a receipt in Form 36 for every cheque paid in. Such receipt shall be attached to the account.

120. The Sub-Treasury Paymaster shall forward in Form 30 to the Paying Officer a notification that such amount has been paid to the credit of the Departmental Advance Account.

121. The Sub-Treasury Paymaster shall at the close of each day’s business prepare a Cash Sheet in Form 37, and hand the same with all the accounts and vouchers included therein to the Sub-Treasury Accountant.

122. The Sub-Treasury Accountant shall compare the Cash Sheet (Form 37) with the vouchers, and shall satisfy himself that the accounts are such as the Sub-Treasury Paymaster should have paid. Also that receipts in Form 36 are attached.

123. The Sub-Treasury Accountant shall as soon as possible after the receipt by him of any “Bank Sheet” (Form 38) compare the entries therein with the entries in his cash-book. In the event of any dishonoured cheque being reported in a bank sheet, the Receiver shall at once be informed.

124. The Secretary to the Treasury shall advise the Sub-Treasury of amounts to be transferred in the Commonwealth Public Account from one State to another. An account shall then be prepared and forwarded to the Sub-Treasury Paymaster, headed “Transfer of Money to State of .” If the transfer of money is to adjust revenue transactions, the amount shall be entered under the head of Revenue Account, or if on account of Loan Moneys or of Trust Funds under the head of Loan Account or Trust Account, as the case may be. The remittance shall be made by bank draft. The payment to the bank for the draft shall also include exchange if any is payable.

125. At intervals of one week, the Sub-Treasury Accountant may prepare and forward to the Sub-Treasury Paymaster for payment an account for such portion of the balance of the Revenue Account as may safely be paid over to the State. In estimating the amount to be so paid over, the requirements of the Commonwealth shall be the chief consideration. On the last working day of the month he shall, after completing the entries in his books for that date, prepare and forward for payment an account for the exact balance of the Revenue Account.

126. Warrant authority (Form 22) shall not be required for payment of balances under sections 89 and 93 of the Constitution, nor for transfer of money in the Commonwealth Public Account from one State to another.

127. The Sub-Treasury Accountant shall in person perform the duties set forth in these Regulations, and shall not depute them to any other person without the express permission of the Treasurer.

Cash Credits.

128. 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. On receiving advice from the Secretary to the Treasury that the cash credit has been established the Authorizing Officer shall enter the amount of such credit in his Appropriation Ledger under the proper Head of Expenditure, in the column headed “Advances.” The accounts, after being paid, shall be forwarded to the Authorizing Officer by the Officer obtaining the credit, summarized in Form 29, the words “Cash Credit” being substituted in the form for “Advance.”

129. The Authorizing Officer shall enter the reimbursement in his Appropriation Ledger, and forward it with Form 18 to the Paying Officer, who shall pay the amount into the bank at which the cash credit was opened to the credit of the officer. A receipt in Form 36 with necessary verbal alteration shall be obtained from the bank, and reimbursement of the expenditure shall be obtained by the Paying Officer in the usual way.

130. When a cash credit is no longer required the Authorizing Officer shall inform the Secretary to the Treasury, and deduct the amount thereof from the total of the column headed “Advances.”

131. All cash credits shall lapse on the last day of the financial year, and shall then be written back.

Payment in London.

132. When it is desired to make payment in London, the amount thereof shall be handed to the State Treasury with a letter containing the necessary instructions at such date as would enable drafts at 60 days’ sight, or such other term as may be specially directed by the Treasurer, to be purchased. The Secretary to the Treasury shall be informed by letter.

133. A separate Reimbursement or Adjustment Account shall be prepared in connexion with such payment.

134. A record of such payments shall be kept by the Authorizing Officer who shall inform the Secretary to the Treasury if vouchers or certified copies thereof for the expenditure in London are not received by him from the State Treasury or State Audit Office within a reasonable time. All such vouchers or certified copies shall be forwarded by the Authorizing Officer to the Secretary to the Treasury.

135. Claims made by the State Treasury for exchange on such amounts shall be paid.

136. The Authorizing Officer shall advise the Secretary to the Treasury if the amount paid in London is in any case less than the amount paid into the State Treasury.

fidelity guarantee fund.

137. (a) There shall be a Guarantee Fund.

(b)The Guarantee Fund shall consist of the premiums paid under this regulation by officers holding guaranteed offices, and the interest from time to time accrued thereon.

(c)The Guarantee Fund shall guarantee the Commonwealth against loss arising from the fraud or want of fidelity on the part of the holder for the time being of each guaranteed office, to the amount in respect of which that office is guaranteed.

(d)The Permanent Head of each Department shall furnish to the Treasurer a list of all offices in his Department which in his opinion ought to be guaranteed, setting out therein the amount to which they should be guaranteed.

(e)The Treasurer shall determine what offices in each Department are to be guaranteed, and the amounts in which they are to be guaranteed.

(f) A list of the offices in each Department which are to be guaranteed, setting out the amounts in which they are to be guaranteed, shall be prepared and signed by the Treasurer as correct. All offices in the list shall be guaranteed offices.

(g) The Treasurer shall send to the head of each Department a copy of the list as far as it relates to the Department.

(h) Every officer who holds a guaranteed office shall contribute to the Guarantee Fund an annual sum, hereinafter called the premium.

(i) The premium shall (until altered) be at the rate of 2s. 6d. per cent. per annum on the amount in respect of which each office is guaranteed, and shall be payable in the month of July in each year.

(j) The Treasurer may alter the rate of premium, but so that the alteration shall not take effect until the first day of July next after the alteration is made.

(k)In the month of July in each year a deduction shall be made on the pay-sheet from the salary payable to each officer holding a guaranteed office of the amount of premium due for the current financial year, and on or before the 15th of August an account shall be prepared in the name of the Paying Officer, charged to the salary vote, for all amounts so deducted, and after the account has been authorized for payment, the Paying Officer shall forthwith draw the amount thereof, and pay it over to the Receiver of Public Moneys appointed for his Department, with a statement containing particulars thereof.

(l)All moneys collected for premiums shall be paid to the Trust Fund to the credit of the Guarantee Fund Account.

(m)The Permanent Head of each Department shall, from time to time, furnish the Treasurer with the names of any offices which, in his opinion, should be added to the list of guaranteed offices.

(n)The Treasurer may at any time add any office to the list of offices guaranteed, and fix the amount in respect of which it is to be guaranteed, and whenever any office is so added the premium shall be deducted on the first monthly pay-sheet from the salary of the officer holding the guaranteed office, but in this case the first premium shall be proportionate to the unexpired portion of the year.

(o)The Permanent Head of each Department shall from time to time report to the Treasurer whether, owing to any change of duty or responsibility in connexion with any guaranteed office, the amount for which it is guaranteed should be increased or decreased.

(p)The Treasurer may determine whether the amount for which any guaranteed office is guaranteed shall be increased or diminished, but the alteration shall not take effect until the first day of July next after the making thereof, unless the Treasurer otherwise determines.

(q)If a guaranteed office is vacant on the 31st day of July, the premium for the full year shall be paid by the Department, whether or not the position is temporarily filled on that date.

(r)The head of each Department shall report to the Treasurer any loss to the Commonwealth consequent upon the fraud or want of fidelity of any officer holding any guaranteed office.

(s)The Treasurer may determine, upon such evidence as he thinks fit, whether the Commonwealth has suffered any loss, and if so to what amount, by reason of the fraud or want of fidelity of any officer holding any guaranteed office, and the amount so determined, not exceeding the amount in respect of which the office is guaranteed, shall be charged against and paid out of the Guarantee Fund.

(t)No amount shall be charged against the Guarantee Fund without the sanction of the Treasurer.

Miscellaneous.

138. 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.

139. The accounts kept by the various Departments shall be considered as subsidiary to the system of Treasury Accounts. 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.

140. All Orders in Council granting pensions or retiring allowances, or retiring Officers who have rights to pensions or retiring allowances, shall be applied for through the Secretary to the Treasury.

141. All Orders in Council required under the Audit Act, except those provided for by Clause 61 of these Regulations, shall be applied for through the Secretary to the Treasury.

142. All cases except those submitted by the Auditor-General in which a legal interpretation of the Audit Act is desired shall be submitted through the Secretary to the Treasury.

143. A Schedule of all Government property authorized to be sold shall be forwarded to the Auditor-General in Form 41. 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 not exceeding £20 in value, the form (41) may be signed by the Chief Officer.

144. 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 Form 42 of amounts which will probably be required to be expended on account of his Department.

145. The permanent Head or Chief Officer shall forward monthly to the Auditor-General a list in Form 43 of all appointments, promotions, transfers, and variations in pay in his Department. 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. In cases where the information has been included in Gazette notice, Form 43 need not be prepared. The Auditor-General shall also be informed of all resignations and removals from office.

146. 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.

147. 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.

148. 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.

149. 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.

150. 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.

151. All officers whose duties are connected with the receipt or payment of moneys are required to acquaint themselves with these Regulations. 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. It shall be the duty of the Auditor-General, or his Deputy or his officer, in making any audit of the accounts of any Public Accountant, to see that a copy of the Audit Act and of these Regulations, revised to date, is kept in the office of such Public Accountant.

152. A penalty not exceeding £5may be imposed by the Treasurer upon any Public Accountant or other person subject to the provisions of the Audit Act 1901 who, in the opinion of the Treasurer, has been careless in carrying out duties prescribed by these Regulations.

153. Every Permanent Head and every Chief Officer shall be responsible for seeing that the provisions of the Audit Act 1901 and of these Regulations are complied with.

154. Any appointment made under the Regulations dated 23rd January, 1902, shall be considered to have been made under these Regulations. Any act or matter done under the authority of the Treasurer prior to the coming into operation of these Regulations shall be deemed to have been done under the authority of these Regulations, if not inconsistent therewith.

   

Form No. 1.

Commonwealth of Australia.

 

COLLECTOR’S STATEMENT.

 

A Statement of all Moneys paid by me to the Receiver of Public Moneys for the Department of Trade and Customs 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 190 ,

both inclusive.

Date. 190	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	190

Collector of Public Moneys.

 

Form No. 2. [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 Heads of Receipt under which the same came to my possession or control on this day of 190

£	s.	d.
Total Customs............................................................................
„ Excise...............................................................................
Total Revenue............................... £
„ Trust Fund...........................
Total............................... £
total............................................. £

Form No. 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 Collectors’ 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.........

Form No. 2—continued.

Number of Collector’s Statement.	Division 10. Wood, Wicker, and Cane.	Division 11. Jewellery and Fancy Goods.	Division 12. Leather and Rubber.	Division 13 Paper and. Stationery.	Division 14. Vehicles.
£s.d.	£s.d.	£s.d.	£s.d.	£s.d.	£s.d.
Total.........

 

Division 15. Musical Instruments.	Division 16. Miscellaneous.	Other Miscellaneous Receipts.	Total Excise.	Beer.
£s.d.	£s.d.	£s.d.	£s.d.	£s.d.
Total.........

 

Spirits.	Sugar.	Tobacco and Snuff.	Starch.	Licences. Tobacco and Cigars.	All Other Licences.
£s.d.	£s.d.	£s.d.	£s.d.	£s.d.	£s.d.
Total.........

 

Form No. 3. Treasury Voucher, No. ]

Commonwealth of Australia.

 

RECEIVER’S STATEMENT.

(For use in all Departments except Department of Trade and Customs.)

 

A Statement of all Moneys received by me as Receiver of Public Moneys in the Department of  at to be carried to the credit of “The Commonwealth Public Account,” and of the Heads of Receipt under which the same came to my possession or control on this day of 190 .

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 pen £

Receiver of Public Moneys.

Total Revenue...............	£
„ Trust Fund...........
Total...................	£

 

Form No. 4.

 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 190 .

£: :

[bank stamp.] Receiving Teller.

 

Form No. 5.

A Return of all Public Moneys collected by me as at  from to 190  not including amounts which under Clauses 30 and 31 of the Treasury Regulations I am authorized to retain in my posession or under my control.

Date of Payment to Receiver of Public Moneys or to Commonwealth Public Account.		Treasury Vou. No. (To be filled up in the Audit Office.)	Name of Receiver to whom paid, or, if paid into the Commonwealth Public Account, name of Bank.	Amount.
£s.d.
total............................................................. £

 

STATUTORY DECLARATION.

(To be written in manuscript in accordance with undermentioned forms.)

NEW SOUTH WALES.

I, , do solemnly and sincerely declare that this Return is true and correct in every particular. And I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Oaths Act 1900.

VICTORIA.

I, , of do solemnly and sincerely declare that this Return is true and correct in every particular. And I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of an Act of the Parliament of Victoria rendering persons making a false declaration punishable for wilful and corrupt perjury.

QUEENSLAND.

I, , do solemnly and sincerely declare that this Return is true and correct in every particular. And I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Oaths Act of 1867.

SOUTH AUSTRALIA.

I,

do solemnly and sincerely declare that this Return is true and correct in every particular. And I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act 1835.

WESTERN AUSTRALIA.

I, , do solemnly and sincerely declare that this Return is true and correct in every particular. And I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of an Ordinance made and passed in the eighteenth year of the reign of Her late Majesty Queen Victoria, No. 12, intituled “An Ordinance for the Abolition of Unnecessary Oaths, and to substitute Declarations in lieu thereof.”

TASMANIA.

I, , of

do hereby solemnly and sincerely declare that this Return is true and correct in every particular. All which matters I conscientiously believe to be true; and I make this declaration under the provisions of the Statutory Declarations Act 1837.

Signature

Office

Date / /

Taken before me this

day of 190

 

Form No. 6.

CASH-BOOK.

(To be kept by all Receivers, except Customs Receivers, and by all Collectors who are not also Receivers).

Dr. Cr.

Date.		Particulars.	Amounts.	Total.	Amount paid into Public Account or remitted to Receiver.
£s.d.	£s.d.	£s.d.

 

Form No. 7.

RECEIVER’S CASH-BOOK.

(To be used only by Receivers in the Department of Trade and Customs).

Dr. Cr.

Date.

Name of Collector.

Office.

Period.

Amount of each Collector’s Statement.

Total.

Date.

Name of Bank into which paid.

Amount of each accountable receipt.

Total.

From—

To—

£s.d.

£s.d.

£s.d.

£s.d.

Note.—The amount of the Receiver’s own Statement as Collector should be included.

 

Form No 7a.

Specimen Form of Transfer Account For Receipts.

Debits.			Credits.
STATE OF VICTORIA.
Revenue—	£	s.	d.	£	s.	d.
EXCISE.
Spirits...............................................................................................	47	18	2
Beer.................................................................................................	151	10	0
Tobacco..........................................................................................	78	9	6
All other Licences—.....................................................................	…
Bond Licence.................................................................	25	0	0
Revenue—
CUSTOMS.
Div. 1. Stimulants.........................................................................	…			199	8	2
2. Narcotics...........................................................................	…			78	9	6
Other Miscellaneous Receipts—......................................	…
Bond Licence.................................................................	…			25	0	0
302	17	8	302	17	8

Amounts credited in error to Excise Revenue in Statement of Collector, Warrnambool, 27th January, 1903, included in Receiver’s Abstract, 28th January, 1903, for £4,935 16s. 2d.

Receiver of Public Moneys.

Date//

 

Form No. 7b.

RECONCILIATION OF RECEIPTS.

Statement of Payments into the Commonwealth Public Account by me as Receiver of Public Moneys during the Month of , 190 .

Head of Revenue or Trust Fund

Note.—Amounts paid to the credit of Expenditure are not to be included in this Statement.

Date.		Total.	Sub-Heads.
190		£ s.d.	£ s.d.	£ s.d.	£ s.d.	£ s.d.	£ s.d.
Total......................................
Transfer Account*‡...........
„ „	…
„ „	…
„ „	…
„ „	…
„ „	…
„ „	…
Total for the Month................
Total brought from previous Statement.........................
Total carried to next Statement

* Debits to be entered in red—Credits in black.

  No total will be brought forward in the Statement for July in each year.

‡ Transfer Accounts passed in the Month will be entered here, notwithstanding that the amount transferred may have been collected in a previous month.

|| In the case of the Post and Telegraph Department, this statement may be signed by the accountant.

Receiver of Public Moneys. ||

Department

At

Date//

Form No. 8.

[Departmental Registration No.

 ].

SINGLE SALARY ACCOUNT.

The Commonwealth of Australia,

Dr. to

Office

Place

Financial Year, 190	Division.	Sub-division.	Period.		Number of Days.	Rate.		Amount.
190			Yearly.	Daily.
Department.	From—					To—
Total— pounds
shillings pence. £
Signature of Claimant—

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901:—

Certifying Officer.

Date / /

 

I acknowledge to have received this day of 190 from   , the sum of pounds   shillings and pence sterling, in full of my salary for the period above specified.

Signature.

Witness to the Payment and Signature—

 

Form No 9.

[Departmental Registration No.

 ]

CONTINGENCIES.

The Commonwealth of Australia,

Dr. to

(Insert address when necessary.)

financial year 190
Div. No.
Subdiv. No. Item No.
*190	£	s.	d.
Total—	pounds
shillings pence.
Signature of Claimant—
£

* insert in this column— Date of Contract No.Approved Requisition No.

Supply or Period of Service.

 

Form No 9—continued.

I certify that this account is correct as regards computations, castings, rates of charge, and the faithful performance of the services charged.

Person incurring the expense. Date / /

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901.

Certifying Officer. Date / /

 

Received on the 190 , from Esquire, the sum of pounds shillings   pence, in full payment of the above account. Witness to the payment and signature—

 

Order No. 1

I hereby authorize the amount of this account to be paid to my account at the Bank of  at

Signature of Claimant.

 

Order No. 2.

I hereby direct that an Order authorizing the bearer thereof to receive the amount of this account be transmitted to me.

Signature of Claimant.

Address.

 

DIRECTIONS.

If the Claimant is unable to attend in person at the Department, he may obtain payment by signing one of the above Orders.

By filling up and signing Order No. 1, he may direct the amount to be paid to his credit at any bank in the Commonwealth.

By signing Order No. 2, he may obtain an Order Form by registered post which, when signed by him, may be collected by bearer. This Order will be paid by the Department if the signature thereon agrees with the signature of Claimant on this account.

The Claimant may, if he prefer, issue Order No. 3 (Form 24).

 

Form No. 10.

[Departmental Registration No.

 ]

CONTINGENCIES.

The Commonwealth of Australia,

Dr. to

(Insert address when necessary.)

Financial Year 190
Div. No.
Subdiv. No.			Item No.
*190	£	s.	d.
Initials of Certifying Officer			Carried forward......................... £

* Insert in this column date of supply or period of service.

 

Form No. 11.

[Departmental Registration No.

 ]

SALARIES.

the Commonwealth of Australia, Dr. to the undermentioned persons for Salaries and Wages from  the  day of to the  day of 190 , inclusive.

financial year 190

Period.

No of days.

Rate.

Amount.

I, the undersigned, do hereby acknowledge to have received from  the sum opposite to my name, being in full of my Salary or Wages for the period herein specified.

Date of Payment.

Witness to Payment and Signature.

Department

Div.

Subdiv.

From

To

Per Diem.

or

Per Ann.

Situation.

Name.

£ s. d.

Total— pounds

shillings

pence. £

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901.

Certifying Officer.

Date / /

 

Form No. 12.

Commonwealth of Australia.

 

PETTY CASH.

 

Department

Date.		Signature of Payee or other Person.	Service.	Amount.
Total................ £

Permanent Head or Chief Officer.

Date / /

Form No. 13.

[Departmental Registration No.

  ]

REFUND ACCOUNT.

The Commonwealth of Australia,

Dr. to

If this claim is for the recovery of a double payment, one receipt must be furnished herewith.

 

*

Date of rendering the Claim.		Particulars of and grounds upon which this Claim is based.			Amount.
£ s. d.
Total—	pounds
shillings	pence	£
Signature of Claimant—

Note.—The Certificate of the Receiver of Public Moneys is to be given at the back hereof.

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901.

Certifying Officer.

Date / /

 

Received on the , 190 , from Esquire, the sum of  pounds shillings and pence, in full payment of the above account.

Witness to the payment and signature

* 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 190 , and was included in an amount of £paid to the Commonwealth Public Account on that date.   Receiver of Public Moneys.  at

Date / /

 

Order No. 1.

I hereby authorize the amount of this account to be paid to my account at the Bank of  at

Signature of Claimant.

 

Order No. 2.

I hereby direct that an order authorizing the bearer thereof to receive the amount of this account be transmitted to me.

Signature of Claimant.

Address.

 

DIRECTIONS.

If the Claimant is unable to attend in person at the Department, he may obtain payment by signing one of the above Orders.

By filling up and signing Order No. 1, he may direct the amount to be paid to his credit at any bank in the Commonwealth.

By signing Order No. 2, he may obtain an Order Form by registered post which, when signed by him, may be collected by bearer. This Order will be paid by the Department if the signature thereon agrees with the signature of the Claimant on this account.

The Claimant may, if he prefer, issue Order No. 3 (Form 24).

 

Form No. 14. [Departmental Registration Number ]

Commonwealth of Australia.

 

PENSION.

 

Constitution Act, Section 84.

The Commonwealth of Australia,

Chargeable to the State of						£
Ditto as “Other” Expenditure..........................................
£
Dr. to
Amount of Pension from the		to the			£		s.	d.
190	at £	:	: per annum
pounds		shillings and		pence.

Declaration.

I,* formerly a in the Department of in the State of do hereby declare that I am entitled to the Pension stated above.

(This declaration should not be made prior to the 15th of the month. Should the Claimant desire to draw the amount of this account through an agent, the special form of Order for Pension Accounts, viz., Order No. 4 (Form 25), must be used.)

The Claimant to sign here	Date— / /
Address

* Christian Names to be inserted in full at the commencement of the Declaration, but the signature thereto to be in the claimant’s usual manner of signing.

 

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901.

Date—  / /

Certifying Officer.

 

Received on the 190 from Esquire, the sum of  pounds shillings pence, in full payment of the above account.

Witness to the payment and signature—

 

Form No. 15.

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 No. 17.

[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 payment of accounts, the Head of Department should be communicated with.

* To be inserted by Officer ordering supply.

 

Form No. 18.

COMMONWEALTH OF AUSTRALIA.

 

Paying Officer at

To the

Sub-Treasury Paymaster at

You are hereby authorized to pay the undermentioned Accounts:—

Departmental Registration No.	Name.	Amount.
£.s.d.

This authority lapses on 30th June next.

Authorizing Officer.

Date— / /

 

Form No. 19.

DEPARTMENTAL REGISTER OF ACCOUNTS.

Registration Number	Date.	Name.	Particulars. (Period of Service, Quantity, Rates, &c.)	Amount.	Appropriation to be charged.	Where Payable.	Remarks.
£s.d.

C. 1100. b

 

Form No. 20.

REGISTER OF SALARIES, WAGES, AND ALLOWANCES.

Name.

Office.

Place.

Period.

Authorized rate.

190  .

From.

To.

July.

August.

September.

October.

November.

December.

January.

February.

March.

April.

May.

June.

Total.

Remarks.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

————

Form No. 21.

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.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Amount in Original Estimates-------------------------------------------- Amount in Additional Estimates--------------------------------------------

Amount in Supplementary Estimates--------------------------------------------

Division No.

Transfers under section 37 of Audit Act-----------------------------

Subdivision No

Service

Total Provision - £

Date of Entry

Registration Number.

Name.

Warrant Authority for Expenditure(Form 22) or Trust Fund Credit.

Advances from Public Account.

Accounts passed for Payment.

Registration Number of Reimbursement or Adjustment.

£ s. d.

£ 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  ered in red ink, and deducted from the total of the column.

Form No. 21a.

RECONCILIATION OF EXPENDITURE STATEMENT.

Statement of Advance, Reimbursement, and Transfer Accounts forwarded to Sub-Treasury, and of Adjustment Accounts forwarded to Treasury, during the month ending , 190  State of Department of Division No. Subdivision No.

——	Date when forwarded.	Total.	Advances.	Item No. 1.	Item No. 2.	Item No. 3.	Item No. 4.	Item No. 5.	Item No. 6.	Item No. 7.	Item No. 8.
Totals from last Statement ..................................
Totals to next Statement.......................................
Add amount of accounts “passed for payment,” but not yet “marked off” as reimbursed or adjusted.
Totals as per Appropriation Ledger.......................

  In the statement for July in each year no amount will be entered on this line.

Debits in Black. Authorizing Officer.

Credits in Red. Date— / /

 

Form No. 22.

Commonwealth Treasury, Melbourne, 190 .

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.
£ s. d.
Total

This authority lapses on the 30th June next.

Secretary to the Treasury.

b 2

Form No. 22a.

SPECIMEN FORM OF TRANSFER ACCOUNT FOR EXPENDITURE.

——	Debits.			Credits.
State of Western Australia.	£	s.	d.	£	s.	d.
Division 179/3 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 given hereon or on separate sheet to the amount and date of advance, Reimbursement, or Adjustment Account in which the expenditure was originally brought to account. The numbers of each-sub-voucher to be also set out.

Authorizing Officer Certifying Officer.

Date— / / Date— / /

Form No. 23.	Form No 23.
Order No. 2	Order No. 2.
Registration No. of Account.		Date	190
Registration No. of Account.	The Paying Officer, Department of		at
	Pay bearer amount of Account due to me.
Amount in words
£	£	Signature of Claimant
The amount stated in this Order is payable by the Treasurer of the Commonwealth of Australia. If the signature of the Claimant on the other side hereof agrees with his or her signature on the account held by the Officer to whom this Order is addressed, the amount will, on presentation of this Order, be paid to bearer. If this Order is crossed, payment will be made only to a bank.

 

Form No. 24.

Commonwealth of Australia.

Order No. 3.

———

ORDER TO PAY AGENT.

190

 

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 No. 24a.

COMMONWEALTH OF AUSTRALIA.

(Standing Authority.)

190

The Paying Officer

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 on the margin) may be struck out.

 

Form No. 25.

Commonwealth of Australia.

———

Order No. 4.

Special Form for Pensions.

———

ORDER TO PAY AGENT.

190

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 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 190    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 No. 26.

PAYING OFFICER’S CASH-BOOK.

Debits and Credits.			Dr			Cr
Date.	Name.	Registration No. of Advance or Reimbursement	Amount.	Total.	Registration No. of Account.	Cheque No.	Registration No. of Reimbursement or Adjustment.	Amount.	Total of each Cheque.
£ s. d.	£ s. d.	£ s. d.	£ s. d.

Form No. 27.

Commonwealth of Australia.

[Departmental Registration No. ] [Treasury Voucher No. ]

SPECIAL ADVANCE.

Financial Year 190 Appropriation or Fund charged.

I have the honour to apply for the sum of pounds   shillings pence (£: : ) for the purpose

of

And I hereby undertake to use this amount solely for the purpose above specified, and to furnish to the Honorable the Treasurer vouchers or cash to adjust the same as soon as possible.

Signature of Paying Officer  Department of at

Date— / /

 

I certify this account is correct within the meaning of Section 34 of the Audit Act 1901, and that the issue of the advance has been approved by the Treasurer. I direct that the amount be paid to the credit of at the Bank of

Certifying Officer. // 190

 

Bank Receipt for payment to be attached.

Form No. 28.

• [Departmental Registration No.

      ] [Treasury Voucher, No.

Commonwealth of Australia.

———

ANNUAL ADVANCE.

———

I have the honour to apply for the undermentioned amount as an annual advance to meet expenditure which I may be authorized to defray during the financial year ending 30th June, 190

 , and I hereby undertake to use the amount solely for this purpose.

I further undertake to adjust this advance by repaying, on or before the 30th June, 190 , the amount unexpended, and by furnishing vouchers for the balance as soon as possible after that date.

Signature of Paying Officer

Department of at Date / /

Head of Expenditure to which Advance is Charged.				Amount.	Total.
Div.	Subdiv.
Total—	pounds
£
shillings	pence

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901, and that the issue of the Advance has been approved by the Treasurer. I direct that the amount be paid to the credit of , at the Bank of

Certifying Officer.

Date—  / /

Bank receipt for payment to be attached.

Form No. 29.

• [Departmental Registration No.

      ] [Treasury Voucher, No.  ]

THE COMMONWEALTH OF AUSTRALIA.

Dr. to THE PAYING OFFICER,

Department of at

 

Amount required for Reimbursement of Expenditure defrayed by me by means of an Advance as per accompanying Vouchers, viz.:—

Departmenalt Registrations Number.	Appropriation or Fund to be Charged.					Amount in each Voucher.	Total of each Item.	Total of each Head of Expenditure.
Division No.	Subdivision No.	Item No.	Wording of Item.
Total	pounds
	£
shillings		pence

Signature of Claimant—

 

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901. I direct that the amount be paid to the credit of

at the Bank of

Certifying Officer.

Date—  / /

Bank receipt for payment to be attached.

———

Form No. 30.

Commonwealth of Australia.

TO THE PAYING OFFICER,  Department of at

The amount of your Reimbursement account for £ : :has this day been paid to the credit of your Departmental Advance Account at the

Bank of

Sub-Treasury Paymaster.

Date—  / /

Form No. 31.

• [Departmental Registration No.

   ] [Treasury Voucher, No.  ]

Commonwealth of Australia.

———

ADJUSTMENT OF ADVANCE.

———

Financial year 190 .

Departmental Registration Number.	Appropriation or Fund.				Debits.			Credits (Total of each Head of Expenditure).
	Division No.	Subdiv. No.	Item No.	Amount in each Voucher.	Total of each Item.	Total of each Head of Expenditure.
Totals.....

Paying Officer who received the advance.

Department of at

Date—  / /

I certify that this account is correct.

Certifying Officer.

Date—  / /

Entered

Authorizing Officer.

/ /

———

Form No. 32.

Commonwealth of Australia.

———

REPAYMENTS OF ADVANCES.

Repayment of an amount included in a Reimbursement or Adjustment Account must not be included in this form but in Form 32a.

———

Statement of Amounts paid this day of 190  to the Receiver of Public Moneys for the Department of at

Head of Expenditure to which Advance was charged.		Amount of Advance.* (Forms 27 and 28.)			Date of Advance.	Departmental Registration Number of Advance.	Amount of Repayment.
Division.	Subdivision.
£	s.	d.	£	s.	d.

* Insert amount of original advance (Forms 27 and 28) which was charged to the Head of Expenditure now credited.

Entered

Authorizing Officer.

Signature of Paying Officer.

 

Form No. 32a.

Commonwealth of Australia.

———

REPAYMENTS TO CREDIT OF EXPENDITURE (OTHER THAN ADVANCES).

———

Statement of Amounts paid this day of 190  to the Receiver of Public Moneys for the Department of at

Appropriation or Account to be Credited.			Particulars, including reason for Repayment.	Total of Reimbursement Account (Form 29) or of Adjustment Account (Form 31) in which Original Expenditure was included.	Date on which Reimbursement Account was paid or Adjustment Account forwarded to Treasury.	Register Number of Subvoucher to Reimbursement or Adjustment Account.	Amount of Repayment.
Div.	Subdiv.	Item.
£ s. d.	£ s. d.
Total…

Entered

Authorizing Officer.

Signature of Paying Officer or other Person

———

Form No. 33.

SUB-TREASURY CASH-BOOK.

Dr.

Date of Sub-Treasury Accountant’s Summary.

Abstract of Receipts or Receiver’s Statement.

Particulars.

Ledger Folio.

Total Revenue Account, Trust Account, or Loan Account.

BANKS.

Total of each Abstract of Receipts, or Receiver’s Statement.

(Amount of each Accountable Receipt.)

Date.

No

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Cr.

Date of Paymaster’s Summary.

Number of Voucher.

Particulars.

Cheque No.

BANKS. (Amount of each Cheque.)

Ledger Folio.

Total of each Account.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Form No. 134.

SUB-TREASURY LEDGER.

Dr. Cr.

Date of Sub-Treasury Paymaster’s Summary.

Particulars.

Cash-Book Folio.

Revenue Account.

Trust Account.

Loan Account.

Total.

Date of Sub-Treasury Accountant’s Summary.

Particulars.

Cash-Book Folio.

Revenue Account.

Trust Account.

Loan Account.

Total.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

 

Form No. 35.

CASH SHEET.

Date 190 .

Receipts—Commonwealth Public Account in the State of

—	Number of each Abstract of Receipts or Receiver’s Statement.	Name of Bank.	Amount of each Accountable Receipt.	Amount of each Abstract of Receipts or Receiver’s Statement.
Brought forward..........	£ s. d.	£ s. d.
*
Carried forward...........	*

* Insert forward total here as well as in previous money column.

 Insert the total Receipts for the day here.

Voucher numbers begin with 1 on 1st July and continue throughout the Financial Year.

On last day of month strike out the words “Carried forward” and write “Total for the month.”

No amount will be carried forward to the first day of any month.

Sub-Treasury Accountant.

For Secretary to the Treasury.

Date, / /

e

Form No. 36.

Place

190

Received from the Treasurer of the Commonwealth the sum of pounds    shillings and pence, to be placed to the credit of  in the Bank of  at

£: :

[Bank Stamp.] Receiving Teller.

Form No. 37.

CASH SHEET.

Payments—Commonwealth Public Account in the State of Date 190 .

—	Number of each Voucher.	Number of Cheque.	Name of Bank.	Amount of each Voucher.	Amount of each Cheque.
Brought forward...................	£s.d	£s.d.	*
		*
Carried forward....................
*

* Insert  forward total here as well as in previous money column.

 Insert the total payments for the day here.

Voucher numbers begin with 1 on 1st July, and continue throughout the Financial Year.

On last day of month strike out the words “Carried forward” and write “Total for the month.”

No amount will be carried forward to the first day of any month.

Sub-Treasury Paymaster.

Entered—

Sub-Treasury Accountant.

For Secretary to the Treasury.

Date / /

 

Form No 38.

COMMONWEALTH PUBLIC ACCOUNT.

————

The Bank of at  In Account with the Commonwealth of Australia.  Bank Sheet of the 190

Dr.	Cr.
Balance on the		£s.d.	£ s. d.
Date of Debit or Credit.	Credits.
	Cheque Number.	Drawee.
Balance..................................................................
£

I certify that the above balance is correct.

For the Bank.

[Bank Stamp.]

Form No. 39.

Commonwealth of Australia.

 

AUDIT ACT, NO. 4, 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 190 .

Number.	Department.	Financial Year 190 .	Amount.
		Division.		Subdivision.	From Item.	To Item.
£ s. d.

Treasurer.

 

Form No. 40.

COMMONWEALTH OF AUSTRALIA.

To the Authorizing Officer.

The following Transfers have been made by the Governor-General in Council on the day of 190 under Sec. 37 of the Audit Act No. 4.

Number.	Department.	Financial Year 190 .				Amount.
		Division.	Subdivision.	From Item.	To Item.
£ s. d.

Secretary to the Treasury.

Date—

 

Form No. 41.

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 No. 42.

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 No. 43.

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 Commissioner.

To the Auditor-General. Signature of Permanent Head or Chief Officer

Department of

State of

Date / /

JOHN FORREST,

Treasurer.

Commonwealth Treasury,

Melbourne, 14th February, 1906.

 

By Authority: Robt. S. Brain, Government Printer, Melbourne.