STATUTORY RULES.

1926. No. 189.

NAVAL ACCOUNT REGULATIONS UNDER THE AUDIT ACT 1901-1926.

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

Dated this 17th day of December, 1926.

STONEHAVEN,

Governor-General.

By His Excellency’s Command,

THOS. W. CRAWFORD,

for Treasurer.

PART I.—PRELIMINARY.

Application of Regulations.

Short title.

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

Application of Regulations.

2. These Regulations shall apply to the receipt and expenditure of public moneys in His Majesty’s Australian Ships and in Naval Establishments and Offices. The general provisions of the Audit Act 1901-1926 and of the Treasury Regulations thereunder shall also apply when not inconsistent with these Regulations.

Repeal.

3. All Naval Account Regulations heretofore made, whether provisional or otherwise, are hereby repealed as from the date of the coming into operation of these Regulations.

Parts.

4. These Regulations are divided into Parts as follows:—

C.18947.—Price 1s.

Definitions.

5. In these Regulations unless the contrary intention appears:—

“Accountant Officer” means the officer in charge, under the Commanding Officer, of cash, victualling, and clothing duties.

“Certifying Officer” means the officer appointed by the Naval Board to certify accounts and authorize the payment thereof.

“Commanding Officer” means the officer in actual command of one of His Majesty’s Australian Ships or Naval Establishments.

“Director of Navy Accounts” means the officer appointed to be Director of Navy Accounts in the office of the Naval Administration, or such person as may be appointed by the Naval Board to perform the duties of the position during his absence.

“Minister” means the Minister of State administering the Naval Defence Act 1910-1918.

“Naval Board” means the Board of Administration for the Naval Forces.

“Secretary” means the officer appointed to be the Secretary to the Naval Board or such other official as the Naval Board may authorize to act for him.

“Officer-in-Charge” means the officer in charge of a Naval Establishment or Office, or District Naval Officer appointed to command a District.

“Prescribed” means prescribed by these Regulations, or by the Treasurer, or by the Naval Board.

“Treasurer” means the Treasurer of the Commonwealth.

PART II.—RECEIPT AND EXPENDITURE OF PUBLIC MONEYS IN H.M.A. SHIPS.

Accountant Officer.

6. The Accountant Officer of a ship, under the direction of the Commanding Officer, shall be responsible for collecting, receiving and disbursing moneys for or on behalf of the Commonwealth, and he shall perform all the duties required of him as laid down in these Regulations.

Cash Account.

7. (1) The Accountant Officer shall keep a Cash Account, Form A.S. 29, in duplicate, which shall contain a complete record of his daily receipts and payments of public funds.

(2) Every item, whether of receipt or payment shall be entered daily by the Accountant Officer himself in its actual order of occurrence, so that by striking a balance the amount which should be in his hands may be ascertained at any time.

(3) The Cash Account shall be balanced on the last day of each month on the Accountant Officer being superseded, and on the ship being paid off.

Money chests.

8. (1) All public money in charge of the Accountant Officer shall be kept in the money chests provided, and these chests shall be used for storage of public money only.

(2) The Accountant Officer shall be held responsible for any loss of such money, and no explanation will be admitted in respect of any loss which may occur unless and until it is satisfactorily proved that the public money had always been kept in the chests provided for the purpose, and that the keys had always been kept in his personal custody.

Collections.

9. The Accountant Officer is responsible for bringing to account in the manner prescribed in these Regulations moneys due to the Commonwealth.

Official receipts.

10. The Accountant Officer shall give proper printed receipts for all amounts received, taken from books of receipt forms obtained from the Director of Navy Accounts.

Amounts due by persons borne on ship ledgers.

11. In the case of amounts due to the Commonwealth by officers and men serving on board His Majesty’s Australian Ships or whose names are borne on a Ship’s Ledger for purposes of pay, the Accountant Officer shall debit the amount on the Ship’s Ledger against the pay of the persons concerned.

Moneys to be stored in public chest.

12. (1) Moneys received by an Accountant Officer on behalf of the Commonwealth shall be stored in the public money chest with other public moneys, and may be used for payment of accounts, as if such money had been advanced to the Accountant Officer for that purpose.

Public moneys not to be mixed with private funds.

(2) Public moneys shall not be lodged in a Bank to a private account or be mixed with private funds.

Deposits for custody only.

13. (1) Money deposited for custody only shall be stored in a separate money chest from that in which public funds are kept.

(2) All moneys in the charge of the Accountant Officer belonging to the ships funds, service canteen, wine and mess funds, and any sums held by him in custody for a canteen tenant shall also be kept in the separate chest, apart from public funds.

(3) The Commonwealth shall not be liable to make good losses which may occur in respect of any deposits lodged with the Accountant Officer for custody only, and all persons before depositing money shall be so informed.

Advances.

14. (1) Advances of cash may be obtained from a Naval Establishment having a banking account or in such other manner as the Naval Board may direct.

(2) The Commanding Officer shall be responsible that applications for advances approved by him are limited to necessary requirements of the service for the period covered by the application.

(3) Applications are to be prepared in duplicate on Form A.S. 5. The original shall be retained by the officer advancing the money, and the duplicate, after the notice on the back has been signed, forwarded on the day of payment to the Director of Navy Accounts by the officer advancing the money.

Disposal of public money in excess of requirements.

15. In cases where a ship is going out of commission or where for any reason the balance of public money on board is much in excess of the anticipated requirements of the service, the Commanding Officer shall notify the Director of Navy Accounts at the earliest date in order that arrangements may be made for the balance of public money, or the amount in excess of anticipated requirements, to be lodged to the Commonwealth Public Account, or otherwise brought to account.

Payment of accounts.

16. Under the authority of the Commanding Officer and subject to instructions issued by the Naval Board, payment shall be made by the Accountant Officer out of the public money in his charge of all amounts due for pay and authorized allowances and all authorized contingent and incidental expenditure subject to the following provisions:—

(a) All accounts shall be certified as to correctness by the Commanding Officer and the Accountant Officer before payment.

(b) Details of all accounts for contingencies are to be given on the prescribed forms, and, where payment is made in cash by the Accountant Officer, the necessary acquittance for payment taken on the form. Accounts for purchase of stores shall be prepared on Form A.S.22, and all the information and certificates required by the form shall be given.

(c) Except as may be otherwise provided in these Regulations, the Accountant Officer shall obtain a proper receipt in writing for every payment made by him.

(d) Payment may be made to persons authorized by power of attorney, to executors and administrators on production of probate or letters of administration or to any person other than the original claimant to whom the Naval Board approves of payment being made.

(e) To facilitate the payment of accounts, the Accountant Officer may pass an account for an advance of cash. Such an advance shall not appear as a credit entry in the cash account, but the voucher shall be kept in the money chest, and the actual expenditure brought to account when sub-vouchers are produced by the officer to whom the advance was made.

Numbering of accounts.

17. (1) Accounts shall be numbered consecutively commencing with No. 1 on the first day of each month.

(2) Documents in support of items of receipt shall be distinguished by letters of the alphabet, commencing with letter “A” on the first day of each month.

(3) If the Accountant Officer be superseded before the termination of the month, his successor shall commence a new series of letters and numbers.

Accounts in duplicate.

18. Accounts shall be prepared in duplicate. The original vouchers shall be forwarded with the cash account for the month in which the payments have been made (excepting ledgers, which shall be transmitted into office at the earliest opportunity after the end of the quarter). The duplicate accounts, which are to be distinctly marked as such, shall be retained by the Accountant Officer. An acquittance for any amount paid shall not be taken on the duplicate account.

Petty cash expenditure.

19. Petty expenditure shall, as far as practicable, be included in one account on Form A.S.27, and where not exceeding five shillings in any one case, may be paid without supporting receipt.

Fines inflicted in civil courts.

20. (1) Where the Commanding Officer considers that, in the interests of the Service, it is desirable to pay the amount of any fine inflicted on a member of the ship’s company in a Civil Court, the Accountant Officer shall do so out of the public money in his charge.

(2) Every amount paid in these circumstances shall be charged on the ledger against the pay of the rating concerned, and the receipt of the Court, which must accompany the cash account into office, shall be sufficient acquittance in respect of the amount charged against the rating concerned.

Summary of Cash Account.

21. The Accountant Officer shall prepare a Summary of Charges on Form A.S.30y for each month, classifying and grouping all expenditure under the various Divisions, Sub-divisions, and Items of the Appropriation Act and under each Trust Fund or Loan Account.

Check of Cash Account and transmission to Director of Navy Accounts.

22. (1) Within three days after the termination of each month the Cash Account and Summary with supporting vouchers, are to be delivered by the Accountant Officer to the Commanding Officer, who shall give him a receipt for them. The Cash Account and Summary are to be kept in the Commanding Officer’s own possession until the first opportunity that offers of forwarding them. The Commanding Officer shall transmit the Account and Summary and all supporting vouchers to the Director of Navy Accounts as soon as possible.

(2) The Cash Account and Summary and all vouchers are to be examined by another officer of the Accountant Branch as well as by the Accountant Officer before transmission.

(3) On the last day of each month the Commanding Officer shall examine, or cause two or more officers specially appointed by him to examine the Cash Account for the month, and, in so doing, the vouchers or other necessary documents in support of the debits and credits shall be inspected, and the amounts compared with the several entries in the Cash Account. The balance of public money, as shown in the Account shall be compared with the balance actually found, and the Account and Certificate signed.

Check of public money.

23. (1) The Commanding Officer, or two or more officers specially appointed by him, shall count the balance of public money in the Accountant Officer’s charge, and compare it with that shown by the cash-book:—

(a) At uncertain periods, but at least once in three months and without previous warning.

(b) On the last day of each month, after all payments for the month have been made.

(c) On the ship being paid off or going out of commission.

(d) On the Accountant Officer being superseded or relieved.

Payment of ship’s company.

24. (1) Officers and men of the Royal Australian Navy shall be paid interim mid-monthly and end-monthly payments on account of pay and allowances less half the amount of a monthly allotment of pay provided that they are not paid such an amount as will bring them into debt with the Crown. The balance of the amount due to each person on account of pay and allowances for the quarter, after allowing for all charges in respect of allotments and other authorized abatements, shall be paid on the last pay day of each quarter, the gross and net sums due to each officer and man being calculated and inserted in the ledger for final adjustment.

(2) In cases of desertion where a debt exists on pay account, and in circumstances where it is considered desirable in the interests of the Service to discharge a man to shore when in debt to the Crown, the Naval Board may approve of any fines (or other charges in the nature of fines) causing such debt being reduced by an amount which will extinguish the debt on the rating’s account.

Dates of payment.

25. Payments to officers and men shall be made on the 15th and on the last day of each month, or on the preceding week-day where any such day falls on a Saturday, Sunday or public holiday. The Commanding Officer may, in special circumstances, approve of payment being made to the ship’s company on days other than those set out above, provided that in cases where it is proposed to pay in advance for any period exceeding three days, the approval of the Naval Board shall first be obtained.
Payment without acquittance.

26. (1) Payment of the pay and allowances to all persons serving in the Royal Australian Navy may be made without acquittance.

Responsibility for payment.

(2) The Accountant Officer under the Commanding Officer shall be responsible for making payments and keeping the requisite accounts. He, only, or such junior Accountant Officer as he may, where necessary, intrust with the duty shall issue money from the Public Chest for such payments, and receive for return to the Public Chest such moneys as may for any reason not have been paid. Where possible, all payments shall be made by the Accountant Officer personally, or by an officer under his personal direction and he shall be responsible for the correctness of all credits of pay, extra pay, and allowances; for all deductions and calculations; and for all forfeitures of pay and allowances being brought to account.

Muster and miss-muster payment.

(3) The Commanding Officer shall arrange for the ship’s company and supernumeraries to be mustered for payment at the time most convenient to the Service, and when the smallest number of men will be absent on duty, and for the subsequent payment on the same day of those men who were absent from the general muster.

Witness to payments.

(4) The general and miss-muster payments are to be made in the presence of the Commanding Officer, or, should that not be practicable, in the presence of an officer not below the rank of lieutenant, who shall satisfy himself that complaints and inquiries of every description are investigated and settle forthwith, unless for any reason reference to higher authority is necessary. If possible, both payments shall be witnessed by the same officer. The police of the ship shall be in attendance.

Certificate of payment.

(5) Immediately after the completion of the miss-muster payment, a certificate of the amount paid at the general and miss-muster payments shall be prepared on Form A.S.17.

Causal payments.

(6) Men unable from any cause to attend either the general or miss-muster payment are to be paid individually by the Accountant Officer, their receipts for the amounts paid to them being obtained in a book for casual payments (Form A.S.18), which is to be kept for the purpose in the charge of the Accountant Officer. Men in the sick bay who are unable to attend to receive their wages may be paid by the Medical Officer, who shall sign the Casual Payments Book on their behalf.

(7) A certificate covering the total amount of the casual payments for each pay period shall be given in the certificate of payment (Form A.S.17) prepared under sub-regulation (5) of this regulation.

Officers’ payments.

(8) Officers may be paid pay and allowances through the Officer’s Pay Book (Form A.S.57) receipts for the payment being taken on the form. Amounts paid in this way for each pay period shall be included in the certificate of payment (Form A.S.17) under the heading “Casual and Officer’s Payments”.

Accounting for payments.

(9) The total amount of the pay certificates for each month shall be shown in the Cash Account and Summary as a charge against the Pay Vote.

Payments without acquittance.

27. Payments to ratings of a ship’s company, in respect of travelling allowance, prize money, or other payments under Regulations, may be made without acquittance, subject to the production of a certificate, signed by the Accountant Officer, and by another officer of the Accountant Branch, and by an officer of the Executive Branch, that the amounts were duly paid in their presence to the persons whose names are shown and that such persons were entitled to receive the money. Such certificate shall not do away with the necessity for the production of any certificate or supporting voucher required by Regulations, or with the furnishing of any detailed information necessary to enable the transactions to be checked.
Ship’s ledger.

28. (1) The Accountant Officer shall keep a ledger in the prescribed form (A.S.41-41a and A.S.41b). This ledger shall contain a complete record in regard to all persons serving on the ship of—

(a) Pay and allowances prescribed in Naval Financial Regulations approved to be paid on the ledger;

(b) Allowances granted under Naval Board authority (which shall be quoted on every ledger on which the credit appears) approved to be paid on the ledger;

(c) Gratuitous issues of clothing.

(d) Deferred pay credited.

(e) All debits against pay; and

(f) The number of rations with which the Accountant Officer may be entitled to be credited in his victualling account.

(2) The ledger shall contain the names of all persons of whatever rank or rating, and whether belonging to the Service or not, who are borne or victualled during the period to which it relates.

(3) The ledger shall be closed at the end of each quarter and on the ship being paid off, and shall be forwarded with all documents in support thereof, to the Director of Navy Accounts within twenty-one days after the termination of the period to which it relates.

Ledger to serve as intimation to Auditor-General.

29. The entries on the ledger shall be the intimation to the Auditor-General in respect of persons serving in His Majesty’s Australian Ships, of appointments, variations in pay and allowances, transfers, resignations, removals, discharges, desertions, fines, and other transactions recorded therein.

Allotments of pay.

30. Subject to such conditions as may be approved by the Naval Board, officers and men may make allotments of their pay.

Payment to Admiralty be sufficient acquittance.

31. Payment of any claim to the Admiralty in respect of allotments paid shall be sufficient acquittance in respect of the allotments covered thereby.

Savings Banks in H.M.A. Ships.

32. (1) Subject to the approval of the Naval Board, agencies of the Commonwealth Bank (Savings Bank Department) may be established in His Majesty’s Australian Ships. Accountant Officers may be appointed as agents of the Commonwealth Bank to transact Savings Bank business, and shall be subject to instructions issued by the Governor of the Commonwealth Bank.

(2) All moneys received by the Accountant Officer in the capacity of Commonwealth Savings Bank Officer, which cannot be lodged with the Commonwealth Bank or on before the first day of the month following date of receipt, shall be brought to account in his Cash Account, and treated in every way as public money. The amount of money brought to account in this way shall be advised forthwith to the Director of Navy Accounts.

(3) Moneys brought to account in accordance with this regulation shall be treated as an amount advanced to the Accountant Officer of the ship concerned, to meet public expenditure.

(4) In cases where withdrawals from the Savings Bank exceeds deposits, an account, chargeable to Trust Fund Other Trust Moneys, may be passed for the amount required to meet such excess. The voucher shall be prepared in the name of the Accountant Officer and included in the Cash Account in the usual way.

C.18947.—2

PART III.—RECEIPT AND EXPENDITURE OF PUBLIC MONEYS IN H.M.A. NAVAL ESTABLISHMENTS AND OFFICES.

Division I.—Receipt of Public Moneys.

Appointment of Receivers.

33. Receivers of Public Moneys shall be appointed by the Naval Board. Every Receiver shall keep a cash book in Form 7 of the Treasury Regulations, in which he shall enter daily the amount of his collections and the disposal thereof.

Moneys to be paid to Commonwealth Public Account.

34. (1) The Treasurer shall appoint for each Receiver the bank into which, on every day on which it is open, such Receivers 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 and moneys not exceeding in the aggregate the sum of Twenty pounds (£20) may be kept in the possession of the Receiver for a period not exceeding seven (7) days, provided that all such moneys in his possession on the last working day of each month shall be paid to the Commonwealth Public Account on that day.

(2) Before paying in cheques drawn in favour of the Receiver, or order, the Receiver shall endorse such cheques “Credit Commonwealth Public Account, Bank of              ”. Whenever a Receiver pays money to the credit of Commonwealth Public Account he shall, on the same day, forward to the Sub-Treasury a Receiver’s Statement in Form 3 of the Treasury Regulations. A copy of such statement shall be forwarded to the Director of Navy Accounts.

(3) An accountable receipt in duplicate (Treasury Form No. 4) shall be obtained from the Bank for all such payments, one copy being attached to the statement forwarded to the Sub-Treasury and the other copy filled by the Receiver. On the back of the latter copy shall be entered the details of the deposit, viz., the amount of each cheque, notes, gold, &c. These details shall be verified by the Bank stamp.

(4) The full amount of all moneys received or collected for or on account of, the Commonwealth shall without any deduction whatever, be paid into the Commonwealth Public Account.

Declared return of collections.

35. The Receiver shall, within three (3) days after the close of each month and on being superseded, forward to the Director of Navy Accounts, a return (Form N.A.11) verified by statutory declaration, of all public moneys received by him by virtue of his office during the period. If no moneys have been received which should be included, a “Nil” return shall be furnished.

Particulars of Repayments.

36. Every Receiver shall require from every person tendering repayments, particulars on Form N.A.8 in duplicate, one copy of which form shall be attached to the Receiver’s Statement (Treasury Form No. 3) forwarded to the Sub-Treasury, and one copy forwarded to the Director of Navy Accounts.

Method of issuing receipts.

37. (1) The Receiver shall give official receipts on the proper printed forms for all amounts received. Manuscript receipts or acknowledgments for moneys shall in no case be issued. In cases where it is necessary to cancel receipt forms, the cancelled forms shall not be destroyed, but left attached to the butts. Upon the butt of each receipt full particulars of the money received must be entered, the butt being initialled by the officer and submitted for examination to the Audit Officer when required.

(2) Unless otherwise authorized by the Treasurer, all books of receipts shall be obtained from the Government Printer on the requisition of the Officer-in-Charge.

(3) Record shall be kept by the Officer-in-Charge of all receipt forms received and issued to the Receiver.

(4) Duplicate receipts shall not be issued without the approval of the Treasury.

Instructions to Receivers regarding dishonored cheques.

38. On receipt of advice that a cheque paid into the Commonwealth Public Account has been dishonored, the Receiver shall immediately take steps to recover the amount and report to the Officer-in-Charge. 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 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 Director of Navy Accounts, a note being made in the Cash Book against the original entry. Should the amount 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 dishonored 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.

Account sales to be furnished.

39. When any moneys have been received from the sale of public property, the Receiver’s Statement shall be accompanied by account sales and other documents relating to the sale.

Moneys received under Section 28 of the Audit Act.

40. When any moneys referred to in Section 28 of the Audit Act 1901-1926, or moneys received as deposits on tenders or as security for the performance of contracts, shall come to the possession or control of a Receiver, he shall pay such moneys to the Commonwealth Public Account, and bring them to account to the proper head of Trust Fund.

Moneys received without particulars.

41. When any moneys are tendered to a 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, bring the amount to account as a credit to “Trust Fund—Suspense Account”, and take immediate steps to obtain and transmit to the Director of Navy Accounts such information as will enable the amount to be transferred to the proper account.

Division II.—Payment of Public Moneys.

Certification of accounts.

42. Certifying Officers shall be appointed by the Naval Board to certify to the correctness of accounts, and to authorize the payment thereof.

Responsibilities of Certifying Officers.

43. Certifying Officers shall be responsible—

(a) That the accounts they certify are for expenditure which has been duly authorized, that they are correct and in due form, are supported by vouchers when necessary, that no erasure has been made in the total amount, and that the writing is in ink. Any alterations in the total amount shall be initialled 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 calculation being readily checked.

(d) That the accounts are made out in the name of the claimant legibly written in the proper place.

(e) That the accounts are signed opposite the total amount by the proper claimant. The signature of the claimant may, however, be dispensed with, if approved by the Naval Board.

(f) That the mark of any claimant unable to write is witnessed by a person, if possible other than the Paying Officer.

(g) That the financial year, and the vote, appropriation, fund or account to which each account is chargeable, are correctly stated thereon.

(h) That the amount of the claim is written in words at length opposite to the total.

(i) That blank spaces between the words expressing the total amount of the claim are filled up by drawing a line across them.

(j) That reference is made to the gazetted contract approved requisition agreement, or other authority governing the expenditure.

Duplicate Accounts.

44. Duplicate accounts shall not be prepared, except when the original account has been lost or mislaid. If it is necessary to certify “ 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.

Certifying Officer to refer doubtful claims to Officer-in-Charge.

45. The Certifying Officer shall, in the event of receiving any claim which appears to him to be not authorized by Regulations or Instructions, or in regard to which there is doubt as to the admissibility of any charge, point out the same in writing to the Officer-in-Charge. Should the Officer-in-Charge consider that on the contrary, such claim is covered by Regulations or Authority and that the charges are admissible, an immediate report as to the circumstances of the case shall be made by him to the Secretary and the account shall not be paid without the approval of the Naval Board.

Computation of accounts for salaries, wages, and allowances.

46. Accounts for salary, wages, and allowances in the nature of salary shall be prepared as follows:—

(a) (i) The amount payable for a day is to be computed by dividing the annual rate of 313, the result being multiplied by twelve to ascertain the amount payable for a fortnight.

(ii) Where officers are to be paid for a period less than a fortnight, payment is to be made on an hourly basis, the hourly rate of pay being computed by multiplying a day’s pay by twelve and dividing by the number of hours prescribed for a fortnight’s work.

(b) Where wages are payable at a weekly rate, the payment for portion of a week is to be computed by dividing the amount of wages for a week by the average number of hours ordinarily constituting a week’s work, and multiplying by the number of hours for which payment is made.

(c) As regards officers whose attendance on Sundays and holidays may be required without extra pay, the daily rate of pay is to be computed by dividing the annual rate of pay by 365, the result being multiplied by fourteen to ascertain the amount payable for a fortnight. The hourly rate of pay shall be ascertained by dividing a fortnight’s pay by the number of hours prescribed for a fortnight’s work.

(d) In cases in which the Treasurer so decides, one month’s pay is to be calculated as one-twelfth of the annual rate. Payments for portions of a month are to be computed by multiplying the amount of pay for a month by the number of days comprised in the period for which payment is to be made and dividing by the number of days in the month.

Accounts for travelling and overtime.

47. Accounts for travelling, overtime, and Sunday pay shall state the rank of the officer or the rate of salary paid.

Salaries and allowances accounts.

48. With a view to diminishing the number of accounts, claims for salaries and allowances may be included in one account in Form N.A.2 or N.A.3, provided that the items in the accounts are classified in accordance with the terms of appropriations, funds, or accounts to which the claims are severally chargeable.

Petty cash expenditure.

49. Petty expenditure should, as far as practicable, be included in one account, and, when not exceeding five shillings in any one payment, may be paid without acquittance under the signature of the Officer-in-Charge.

Form for contingencies.

50. All accounts for Contingencies are to be prepared on the Form N.A.4 in duplicate. The duplicate forms shall be filed by the certifying officer in their proper numerical order.

Accounts for refunds of revenue.

51. Each account for Refund of Revenue shall be prepared upon Form N.A.9, and the directions given on the form are to be strictly followed. Every account for payment from the Trust Fund, the amount of which can be identified with a particular credit, must give a reference to such credit, and contain a certificate of the Receiver that the money has been paid into the Commonwealth Public Account. The Receiver shall make a note against the original entry in his Cash Book that such certificate has been given. A similar entry shall be made in the case of a refund of revenue. The authority of the Naval Board shall be obtained before any account for refund of revenue is certified.

Register of Accounts.

52. Every Certifying Officer shall keep a Register of Accounts in Treasury Form 23, in which shall be entered all accounts dealt with by him. A reference shall be made in the register against each account to the date of the Form 20 on which payment is authorized.

Register of Salaries.

53. The Certifying Officer shall keep a Register of Salaries, which shall contain complete information as to pay and allowances in respect of all persons attached to the establishment or office for purposes of pay whose names do not appear on a ship’s ledger or on a Muster and Pay Book.

Advances may be made.

54. To facilitate the payment of such accounts as salaries, wages, overtime, sustenance allowances, and petty cash expenditure, the Certifying Officer may pass an account for an advance to an officer to enable him to make those payments. Advances may also be made to officers to cover travelling expenses.

Method of authorizing payment of accounts.

55. (1) When accounts are ascertained to be in order, they shall be consecutively numbered and entered on Treasury Form 20, on which shall be shown the head of expenditure and item of the Estimates to which each account is charged. The consecutive numbers shall begin at No. 1 on the first day of each financial year. Where an account is payable to a person other than the claimant, the Form 20 shall show the name of such person as well as that of the claimant. If possible, only one Form 20 should be prepared for each day’s payments, and steps must be taken to restrict the number of Forms 20 to the minimum.

(2) Forms 20 shall be summarized on Form N.A.10 at the end of each month and Form N.A.10 forwarded with the accounts to the Director of Navy Accounts within three days of the termination of the month.

(3) Two copies of Form 20 shall be prepared, one copy being retained by the Certifying Officer and one copy forwarded to the Paying Officer to be thereafter dealt with as provided in Regulation 82 of these Regulations.

Certifying Officers not to exceed amount authorized.

56. No expenditure shall be made from Revenue, or Loan Appropriations or Trust Fund until authority has been received by the Certifying Officer from the Director of Navy Accounts. Every Certifying Officer shall be responsible that the total amount which he has authorized to be paid under each head of expenditure does not exceed the Revenue, Loan or Trust Fund Authority received by him.

Departmental Drawing Account to be recorded.

57. In order to recoup the Departmental Drawing Account, the Certifying Officer shall, at the close of each day furnish to the Sub-Treasury, an account in duplicate on Form N.A.4 for the total payments he has authorized during the day. The account shall show the total chargeable to Revenue and to each Trust Fund, and Loan Account. The original of the Form N.A.4 shall be retained by the Sub-Treasury and the copy of Form N.A.4, after being indorsed with particulars of the reimbursement, forwarded to the Director of Navy Accounts.

Counter cash Advance may be made.

58. (1) A Paying Officer may be authorized to receive a Counter Cash Advance to enable him to cash cheques for payees. The amount of the advance shall be limited to a day’s requirements. If at any time it should be found that the Counter Cash Advance is excessive, the Certifying Officer shall instruct the Paying Officer to repay the amount of such excess.

(2) The Certifying Officer shall, at least four times in each month and without previously advising the Paying Officer, examine the Counter Cash Advance. He shall satisfy himself that the amount of paid cheques on hand, together with the cash balance, makes up the total amount of the Advance, and shall make any further examination which may be necessary.

Method of charging and adjusting advances.

59. (1) Advances referred to in regulation 54 shall be charged to the head of expenditure and item of the Estimates under which provision is made for the services for which the advance is granted. Advances for petty cash shall be charged to the item covering Incidental Expenditure. All such advances shall be brought to account as expenditure.

(2) The Certifying Officer shall see that the Paying Officer promptly furnishes acquitted vouchers and Form N.A.8 in adjustment of advances.

(3) When vouchers in adjustment of an advance have been forwarded by the Paying Officer, the Certifying Officer shall, after examination, attach them to the Form N.A.4 on which the advance was made. A note shall also be made on the Form N.A.4 when cash is repaid in adjustment or part adjustment of an advance.

Form 20 the only means of authorizing payment.

60. The Certifying Officer shall not authorize payments in any other manner than by forwarding an account with Treasury Form 20 to a Paying Officer.

Adjustment of accounts between Department.

61. Adjustment of accounts with other Commonwealth Departments shall be made by cheque. In the adjustment of accounts where the debit and credit are dealt with by the Director of Navy Accounts, the transaction shall be carried out by means of a transfer account.

Certifying Officer to examine paid accounts.

62. The Certifying Officer shall see that, after being dealt with by the Treasury, all paid accounts are returned to him by the Paying Officer. He shall examine the accounts returned to asscertain that all payments have been duly authorized by him.

Certifying Officer to compare “paid” cheques with accounts.

63. On receipt of “paid” cheques from the Paying Officer, the Certifying Officer shall compare them with the relative accounts, and shall satisfy himself that each, cheque is properly endorsed. He shall also make any further examination which may be necessary. The “paid” cheques shall be attached to the accounts to which, they relate. When one cheque is drawn, for two or more accounts, the cheque shall, be attached to one of the accounts, and the number of the account to which the cheque is attached shall be noted on each of the other accounts.

Certifying Officer to audit Paying Officer’s accounts.

64. At every Establishment or Office at which a Paying Officer is situated, the Certifying Officer at that Establishment or Office shall, at intervals not exceeding one month, and on the Paying Officer being relieved, audit the accounts of the Paying Officer. The Certifying Officer shall—

(i) procure from the Bank a certificate of the balance of the Departmental Drawing Account;

(ii) reconcile the Bank balance with the Paying Officer’s Cash Book; and

(iii) make such further examination as may be necessary.

Transfer accounts.

65. (1) All Transfer Accounts after being checked and certified as to correctness, are to be forwarded in duplicate direct to the Director of Navy Accounts.

(2) The Director of Navy Accounts shall retain transfer accounts in his possession until the last day of each month, when they shall be entered on Treasury Form 21, which shall be summarized on Treasury Form 22. Forms 21 and 22 shall be prepared in duplicate, one copy of the Transfer Accounts and of Forms 21 and 22 shall be retained by the Director of Navy Accounts, and the other copy forwarded to the Treasury. No special form of Transfer Account need be used, but the specimen transfer account (Treasury Form 26) should be followed as closely as circumstances permit.

Approval of requisitions.

66. Requisitions on Treasury Form 18, or such other form as may be approved by the Treasurer, shall be submitted for approval to the Naval Board or to an officer appointed for such purpose.

Requisitions to cover only necessary supplies.

67. Requisitions shall be for such supplies only as are necessary for the proper conduct of the Service, and shall, if possible, be for supplies specified in a contract. Where there is no Commonwealth contract, advantage should be taken, as far as possible, of a State contract. In all cases the weight, measurement, or quantity shall be given.

Requisitions referred to contract.

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

Method of issuing orders.

69. The requisition having been approved, any officer authorized by the Naval Board shall issue orders numbered consecutively for the supplies required. No order is to be made in excess of the approved requisition.

Duties of Certifying Officer in dealing with requisitions and orders.

70. 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. The order number shall also be quoted on the account.

Orders on Commonwealth and State Stores.

71. Orders on any Commonwealth Store, the Government Printer, or on a State Storekeeper, may, however, be retained by such officers, in which case invoices bearing the dates and numbers of the orders shall be furnished, and shall be acted upon by the Certifying Officers in the same manner as orders.

Purchases without approved requisition.

72. 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 Regulation. All such transactions shall be registered by the Certifying Officer in a book kept for the purpose.

Appointment of Paying Officers.

73. Paying Officers may be appointed by the Naval Board. The Paying Officer shall not be a Certifying Officer.

Only authorized accounts to be paid.

74. Paying Officers shall pay only such accounts as are authorized by Certifying Officers on Form 20.

Cheques to be countersigned.

75. All cheques drawn by a Paying Officer shall be contersigned by an officer appointed by the Naval Board, and the bank shall be advised accordingly.

Duplicate cheques.

76. Duplicate cheques on any official account shall not be issued, without the approval of the Treasurer, by any Paying Officer or other officer authorized to sign cheques.

Paying Officers to keep a Cash Book.

77. Every Paying Officer shall keep a Cash Book in Form 29 of the Treasury Regulations.

Paying Officers to operate on Departmental Drawing Account.

78. Paying Officers shall pay all accounts by cheques crossed and payable to order, and marked “Not Negotiable”. Cheques are to be drawn on an overdraft account to be established by the Treasurer called              “Drawing Account”. The Paying Officer shall report to the Certifying Officer if the overdraft in the Drawing Account is not promptly removed by the Sub-Treasury.

Endorsement on cheque to constitute acquittance for payment.

79. The endorsement of the cheque drawn by the Paying Officer shall constitute the receipt for the payment of the account within the meaning of Section 34 (6) of the Audit Act 1901-1926. In no case where payment is made by cheque drawn by a Paying Officer on a Drawing Account shall the payee be required to give an acquittance on the account form. Where payment is made into a bank account the cheque shall be drawn in favour of the bank and a duplicate pay-in-slip attached to the account.

Method of drawing cheques.

80. Cheques shall be drawn by the Paying Officer from the particulars on Treasury Form 20, and the correctness of the cheques shall be ascertained by comparing them with the accounts. The cheque number shall be inserted on Form 20, which will then be used as the credit side of the Paying Officer’s Cash Book. The Departmental consecutive number of the account shall be shown on the cheque and the number of the cheque inserted at the foot of each account.
Accounts to be promptly paid.

81. The Paying Officer shall, not later than the day following that on which Form 20 is received by him, draw cheques for all payments duly authorized thereon. All cheques not to be paid to the payee in person or directed to be paid into a payee’s bank account, shall be posted to the payee on the same day as they are drawn. The Paying Officer shall, by rubber stamp, indicate on the face of the account the method of payment, viz., whether by posting cheque to the payee, by payment to the payee in person, or by payment to the payee’s bank account. Unclaimed cheques returned through the post shall be paid to the Commonwealth Public Account. A note that the cheque is unpaid shall be made by the Paying Officer in his Cash Book. A similar note shall be made by the Certifying Officer in the Register of Accounts and on the copy of Form 20 in which the payment was authorized.

Disposal of Form 20 and accounts.

82. Form 20 is to be retained by the Paying Officer and used as the Cash Book, as provided in regulation 55, sub-regulation (3) of these Regulations. A schedule (in duplicate) is to be forwarded to the Sub-Treasury with the accounts at the close of each day. One copy of the schedule will be returned to the Paying Officer by the Sub-Treasury with the relative accounts after the latter have been examined.

Alteration of cheque and Cash Book.

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

Advice of payment to be forwarded to payee.

84. When a Paying Officer forwards a cheque by post, he shall advise the payee in Treasury Form 30 as to the despatch of the cheque and the nature of the service for which the payment is made. In such cases a direction shall be printed on the envelope as follows:—“If not claimed within fourteen days, please return to Paying Officer              ”. When cheques are paid to a bank account for credit of the payee advice shall be sent to him in Treasury Form 31.

Paid cheques to be returned by bank.

85. The bank in which the Drawing Account is kept will each day return to the Paying Officer all cheques paid during the day. A schedule in duplicate will accompany the cheques, one copy of which shall be returned to the bank, signed by the Paying Officer as an acknowledgment of the receipt of the cheques. On receipt of the paid cheques the Paying Officer shall immediately check the endorsement thereon, and record the return of the cheque in the Cash Book.

Persons to whom accounts may be paid.

86. Payment shall be made by Paying Officers—

(a) To the claimant. Payment shall be made wherever possible by forwarding a cheque to the claimant through the post, and payment in any other manner should be discouraged.

(b) To any bank in the Commonwealth to the credit of the claimant’s account if so directed by him, and if payment cannot conveniently be made by posting a cheque to him. Payments into a claimant’s bank account should be limited as far as possible to the payment of salaries.

(c) To the holder of Treasury Forms 33 or 34. An order for payment of salary shall be given, only when, in consequence of leave or absence on duty, the officer cannot draw his pay in person. When such order is made out in favour of any person other than a person employed by the Commonwealth, it shall not be recognized unless approved in writing on the order by the Certifying Officer, the Officer-in-Charge, or the Senior Officer at the office or place where payment is made. Payments shall not be made to holders of Treasury Form 33 other than for payment of salaries or to holders of Treasury Form 34, where it is possible to forward a cheque to the claimant through the post.

(d) To a person authorized by a power of attorney after notation thereof by the Paying Officer, the Certifying Officer, and the Auditor-General.

(e) To executors and administrators on production of probate or letters of administration, and after registration of the documents by the Paying Officer, the Certifying Officer, and the Auditor-General.

(f) To Official Assignees and Trustees of insolvent estates.

(g) To the Public Officer appointed to administer the estates of deceased persons.

(h) To any person other than the original claimant to whom the Naval Board approves of payment being made.

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

(j) On the authority of the Director of Navy Accounts to any person or bank in whose favour an allotment of pay has been declared.

(2) When making payment to any person other than the original claimant, the Paying Officer shall note on the account a reference to any standing authority or other approved authority registered in his office.

Forms of orders not altered by addition of endorsement.

87. No endorsement on or addition to any form of order or other authority shall render such form irrevocable or in any way alter its effect in substance.

Moneys due to persons other than Commonwealth employees.

88. Persons employed in the Department of Defence (Naval) shall not, without the special permission of the Naval Board, act as agents or attorneys for the receipt of moneys due by the Commonwealth to persons other than Commonwealth employees.

Limitation of opening cheques to be paid by cash.

89. When cheques are drawn for the payment of advances to officers and are not to be paid into a bank account, a direction may be written on the face of the cheque to pay cash. Under no other circumstances shall cheques drawn on the Departmental Drawing Account be opened so that cash may be obtained from the bank.

Adjustment of advances.

90. Where advances are made for the payment of such services as salaries wages, and overtime, acquitted vouchers and cash unpaid shall be furnished to the Paying Officer within three days of the receipt of the advance or within such further period as may be directed by the Treasurer. The unpaid cash, together with Form N.A.8, shall be handed by the Paying Officer to the Receiver of Public Moneys in order that cash may be repaid to the Public Account.

Payment of without acquittance.

91. In the case of persons whose pay is recorded in salaries register, as prescribed in Regulation 53, it shall not be necessary to obtain receipts for the payment of salaries, wages, and allowances where the approval of the Treasurer has been obtained to dispense with them, but a certificate as to payment shall be given by the officer who made the payment, and by another officer as witnessing the payment. This certificate shall be given on the pay-sheet in Form N.A.2. The witnessing officer shall in all cases be capable of identifying the person to whom salary and allowances are due, and shall, when possible, be the Officer-in-Charge of the Branch or a Senior Officer of the Branch in which such persons are employed. Provided that payments to holders of Treasury Form 33 and payments to persons who are unable to attend at the general payment shall be made individually by the Paying Officer and receipts for the amounts paid to them shall be obtained on a separate Form N.A.3, and attached to the original pay-sheet if paid within the time allowed for the adjustment of advance.

Advances for expenditure.

92. Where advances are made for recurring expenditure such as sustenance allowances and petty cash, acquitted vouchers covered by Form N.A. 4 shall be furnished to the Certifying Officer.

Prompt adjustment of advances.

93. The Paying Officer shall see that all advances are adjusted as soon as possible by the presentation to him of acquitted vouchers and the cash not paid.

Counter Cash Advance.

94. (1) The Paying Officer may be authorized to receive a Counter Cash Advance to enable him to cash cheques for payees after they have been duly endorsed. Cheques shall be cashed only when payees are not possessed of facilities for obtaining payment of crossed cheques, or where inconvenience would result if the cheques were not immediately cashed.

(2) All cheques cashed each day by the Paying Officer from his Counter Cash Advance shall, at the close of the day, be paid to the Receiver of Public Moneys, for payment to the Commonwealth Public Account. A Form N.A.4 shall then be furnished to the Certifying Officer to reimburse the Advance Account.

(3) On the 30th day of June in each year, the Paying Officer shall pay to the Receiver of Public Moneys the unexpended balance of the Counter Cash Advance at the close of the day.

(4) The Paying Officer shall keep a Counter Cash Advance Cash Book (Treasury Form 37).

Double entry accounts.

95. (1) Unless otherwise approved, the Paying Officer shall keep the following ledger accounts:—

Drawing Account;

The Treasury;

Final Payments;

Advances (with a subsidiary account for each officer to whom an advance is made).

The total of each Form 20 shall be debited to “Final Payments” or “Advances” or partly to one account and partly to the other, as the case requires, and credited to “Drawing Account.” When advice has been received from the Sub-Treasury that a payment has been made into “Drawing Account” that account shall be debited and “The Treasury” credited.

When “paid” accounts are returned to the Certifying Officer “The Treasury” shall be debited with the total of the final payments and “Final Payments” credited.

When vouchers and cash are furnished by an officer in adjustment of an advance, “Final Payments” shall be debited with the amount of the vouchers and “Advances” credited. The cash shall be handed to the Receiver of Public Moneys when “The Treasury” shall be debited and “Advances” credited. The vouchers shall, after examination, be forwarded to the Certifying Officer when “The Treasury” will be debited and “Final Payments” credited.

(2) The details of all entries in the “Advances Account” shall be entered in the subsidiary accounts. The Paying Officer’s accounts shall be balanced at least once in each week, the “Advances Account” being reconciled at the same time with the subsidiary accounts.

(3) On the 30th day of June the balances outstanding in “The Treasury” and “Advances” shall be carried forward to the next financial year.

Advance accounts.

96. Whenever it may appear necessary in order to facilitate the payment of accounts, the Naval Board may request the Treasurer to establish a banking account for this purpose. Cheques drawn on any such account established by the Treasurer shall be countersigned by an officer appointed by the Naval Board.

Paying Officer.

97. Paying Officers shall be appointed to pay from the Advance Account such accounts as may be authorized on Form 20 by the Certifying Officer.

When and how applications are to be made.

98. (1) Advances shall be obtained in such manner as may be approved by the Naval Board.

(2) Applications shall be made in duplicate on Form N.A. 1. The original form shall be retained by the officer advancing the money and the duplicate, after the notice on the back has been signed, forwarded on the day of payment to the Director of Navy Accounts by the officer advancing the money.

(3) Applications may be made for special advances in addition to the ordinary requirements when necessary to meet payment of specific accounts which have been authorized for payment.

(4) Applications for advances to pay salaries and wages should not be made until the amount is actually required for expenditure.

(5) No special advance in excess of £1,000 shall be applied for except on the approval of the Director of Navy Accounts.

Payment to be made to Advance Account.

99. When approving applications by Paying Officers for advances of money the Certifying Officer shall, in all cases, direct that the amount of the advance approved be paid to the Advance Account at the Bank where such account is kept.

Notification to Paying Officer.

100. (1) Any officer who has lodged an amount to the credit of an Advance Account in accordance with these Regulations shall notify the Paying Officer of such lodgment in Treasury Form 31.

(2) When a Paying Officer has received a notification that an amount has been lodged to his credit at the Advance Account he shall enter such amount in the debit side of his Cash Book.

Certifying Officers for advance accounts.

101. In respect of expenditure to be paid from an Advance Account, Certifying Officers shall comply generally with these Regulations as regards the duties of Certifying Officers except in respect of—

(i) furnishing Form N.A. 4 to the Sub-Treasury for expenditure authorized;

(ii) Counter Cash Advance.

Special provision for Paying Officers for advance accounts.

102. (1) Paying Officers appointed in connexion with advance accounts shall comply generally with these Regulations as regards the duties of Paying Officer, with the exceptions that—

(a) payment will be by cheque drawn on an Advance Account, crossed and payable to order, and marked “Not Negotiable”;

(b) accounts and schedule will not be forwarded to Sub-Treasury;

(c) a Counter Cash Advance will not be made;

(d) ledger accounts will not be kept.

(2) Where cheques are drawn for the payment of advances to officers, and are not to be paid into a Bank Account, and in special circumstances, where a payee may have difficulty in negotiating a cheque, a direction may be written on the face of the cheque to pay cash.

(3) Except as may otherwise be provided in these Regulations, such Paying Officers shall, at the time of paying accounts, obtain a receipt in writing for every payment made.

Payments to casual workmen and employees at Naval Bases and Naval Establishments.

103. The names of all workmen and casual employees at Naval Bases and Naval Establishments shall be entered in the Muster and Pay Book, Form N.A. 12, except in cases where such names are entered on the ordinary pay sheets. The occupation, rate of pay, period of employment, times of absence from duty, number of check ticket, and other details of each employee, shall be shown on the Pay Book in the place provided.

Entries to cover three months.

104. The entries on the Pay Book shall cover a period approximately of three months. At the end of the period to which it relates, the Pay Book shall be closed and forwarded for inspection to the Director of Navy Accounts, and a new Pay Book commenced.

Method of payment.

105. (1) Payment of wages to casual workmen and employees at Naval Bases and Naval Estaalishments may be made without acquittance, subject to the arrangements for payment being approved by the Naval Board on the recommendation of the Director of Navy Accounts.

(2) Payment shall be made in the presence of two witnessing officers, in addition to the Paying Officer making the payments, and the clerk assisting at the payment. One of the witnessing officers shall be the Officer-in-Charge, or a Senior Officer of the Establishment or Works, and the other the Accountant or a Senior Officer of his staff.

(3) Immediately after payments have been made, a certificate (Form N.A. 6) of the amount paid shall be prepared and signed by the Paying Officer, by the officers who witnessed the payment, and by the clerk assisting. The signatures of the witnessing officers shall be taken as certifying that the employees were duly mustered and paid and that all complaints and inquiries were investigated in their presence. The signatures of the Paying Officer and clerk shall be taken as certifying that the sums appearing on the Pay Book, Pay Sheet, or Pay List, were paid to the men against whose names they are entered, and that the Pay Book, Pay Sheet, or Pay List is correctly prepared and totalled.

(4) Men unable to attend at the general payment shall be paid individually by the Paying Officer, and receipts for the amounts paid to them are to be obtained in a book for casual payments, which is to be kept for the purpose.

(5) Payment may also be made to a person producing a written order (Form N.A. 13) signed by the original claimant, authorizing such person to receive the amount due. A signature for the amount shall, in such cases, be taken in the Casual Payments Book and the order filed.

(6) Amounts paid to or on behalf of men unable to attend the general payment shall be included in the certificate of payment required to be signed by sub-regulation (3) of this regulation, or an additional certificate, or certificates, of such payments shall be given.

(7) Wages unpaid within 21 days of the General Muster Payment shall be repaid to the Receiver and the Sub-Advance finally adjusted.

(8) The witnessing officers referred to in sub-regulation (3) shall take steps to verify that all amounts unpaid at termination of the general muster are immediately thereafter correctly entered in the Casual Payments Book for subsequent payment as provided in sub-regulation (4).

PART IV.—MISCELLANEOUS.

Tenders to be invited for works in excess of £300.

106. (1) Tenders shall be publicly invited and contracts taken for all works and supplies, the estimated cost of which exceeds £300, unless the expenditure be authorized by the Governor-General in Council, provided that the foregoing shall not apply to works executed at and supplies issued from Commonwealth or State Government Printing Offices, Commonwealth Factories, Commonwealth Workshops, Commonwealth Stores and Commonwealth Dockyards, or to works and supplies which by their nature can be rendered by a State Government Department only.

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

(3) Provided that in time of war or national emergency the Minister may, in lieu of the Governor-General in Council, authorize expenditure for works and supplies in excess of £300 but not exceeding £1,000, without tenders being publicly invited or contracts taken.

Abstract of such expenditure need not be published in the Commonwealth Gazette.

Director of Navy Accounts to furnish monthly statements to Treasury.

107. The Director of Navy Accounts shall keep such records and accounts as may be necessary to carry out the provisions of these Regulations and shall furnish to the Treasury such returns, statements, and accounts as may be required for the proper recording and reconciling of all transactions relating to the receipt and expenditure of public moneys in His Majesty’s Australian Ships, Naval Establishments, and Offices.

Director of Navy Accounts responsible for audit.

108. The Director of Navy Accounts shall be responsible to the Naval Board for the audit of cash accounts and ledgers of His Majesty’s Australian Ships, and for the internal audit relating to all accounts, returns, books, and vouchers required by these Regulations to be rendered to him, subject to final audit by the Auditor-General of the Commonwealth.

Warrant authorities and subsidiary authorities.

109. (1) The Treasurer may issue an authority (Treasury Form 28) to the Director of Navy Accounts notifying him of the amounts included in respect of Naval votes, or other votes or appropriations, in any warrant signed under Section 32 of the Audit Act 1901-1926.

(2) The Director of Navy Accounts shall issue subsidiary authorities to the various Certifying Officers appointed under Part III. of these Regulations.

(3) The Director of Navy Accounts shall be responsible that the total amount of subsidiary authorities issued is not in excess of the amounts authorized in the Warrant Authority issued by the Treasurer under sub-regulation (1), and that the amount of authorities issued under regulation 56 of these Regulations is not in excess of any Trust Fund Credit.

Amounts paid by Admiralty.

110. Amounts paid by the Admiralty on behalf of the Commonwealth to officers and men serving in the Royal Australian Navy or attached to any of His Majesty’s Ships or Establishments shall be refunded periodically to the Admiralty by the Commonwealth, and the payment to the Admiralty of any account for such expenditure shall be sufficient acquittance in respect of the payments covered thereby.

Officers and men of R.A.N. in United Kingdom.

111. The names and particulars of all officers and men of the Royal Australian Navy attached to any of His Majesty’s Ships or Establishments in the United Kingdom shall be entered on the ledger of the London Depot, or on a Ship’s Ledger, and any amounts to be credited on account of active or deferred pay and allowances shall be shown on such ledger.

Duties and responsibilities of Accountant Officers.

112. The duties and responsibilities of the Accountant Officer of a ship or establishment shall be as prescribed in the King’s Regulations, which shall apply generally when not inconsistent with these Regulations, provided that the application of the King’s Regulations shall not constitute any authority for expenditure.

Accountant Offìcer to perform duties of Paying Officer.

113. In cases where a banking account has been opened by the Treasurer in respect of the transactions of an Accountant Officer, such officer shall perform all the duties required by these Regulations to be performed by a Paying Officer when appointed as such by the Naval Board.

Application of Parts II. and III. of Regulations.

114. (1) Subject to the approval of the Naval Board, any of the provisions of Part II. of these Regulations may be applied in any Naval Establishment.

(2) Subject to the approval of the Naval Board, any of the provisions of Part III. of these Regulations may be applied in any of His Majesty’s Australian Ships.

Forms to be used.

115. The forms of accounts to be used shall be those herein referred to or forms to the like effect. Other forms may be used if approved by the Treasurer.

Schedule of Government property sold.

116. A schedule, in the form prescribed, of all Government property sold shall be forwarded monthly to the Secretary for the information of the Auditor-General.

List of appointments, &c.

117. A list, in the form prescribed, of all appointments, promotions, transfers, variations in pay, resignations, and removals from office shall be forwarded monthly to the Secretary for the information of the Auditor-General. In cases where the information has been included in Gazette notice, such form need not be prepared.

Authority of Director of Navy Accounts.

118. (1) A notification signed by the Director of Navy Accounts may be accepted as sufficient authority in regard to the appointment of any officer appointed by the Naval Board to act under the provisions of these Regulations.

(2) The signature of the Director of Navy Accounts to any Naval Expenditure account or statement may be accepted as sufficient authority for the acceptance of the several signatures on the vouchers as those of the duly appointed officers under these Regulations.

Signatures not to be obtained to blank accounts.

119. Officers are strictly forbidden to obtain signatures to blank forms of account or orders for payment, or to acquittances or receipts before the actual payment of the accounts, or to acquittances or receipts which are not properly filled in.

Officers to assist claimants to prepare claims.

120. All persons in the service of the Department shall afford every facility to claimants to enable them to prepare their accounts correctly and obtain prompt payment thereof.

Officers responsible for exercise of economy.

121. 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 to the Director of Navy Accounts.

Officers to acquaint themselves with these Regulations.

122. 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 are directed to send in requisitions for copies of these Regulations for the use of all such officers under their control.

Penalty may be imposed for breach of these Regulations.

123. A penalty not exceeding £5 may be imposed by the Naval Board upon any person subject to the provisions of these Regulations and of the Audit Act 1901-1924, who, in the opinion of the Naval Board, has been careless in carrying out duties prescribed by these Regulations. In the event of any such penalty not being promptly paid, the Naval Board may direct that the amount of the penalty shall be surcharged against such person, and that no account payable to or claimed by such person shall be paid until such penalty has been paid.

Validating action taken prior to these Regulations.

124. Any appointment made or any act or matter done 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.

Treasurer may issue instructions.

125. Notwithstanding anything contained in these Regulations the Treasurer may issue such instructions as he deems necessary in connexion with the receipt and payment of and due accounting for public moneys.

Original.

A.S. 5. Regulation 14.

Commonwealth of Australia.

Financial Year, Departmental Registration Number.

NAVAL ADVANCE.

To Certifying Officer.

I hereby apply for an advance of the undermentioned amount.

And I undertake to use this advance solely for the purpose of paying accounts which I am duly authorized to pay, and to furnish the necessary vouchers, returns, accounts, &c., in accordance with the provisions of the Naval Account Regulations.

The balance of Public Money in my charge at this date is £ : :

Signature of Officer requiring the advance

Approved. I direct that the amount be paid to*

Officer commanding

Name of Ship.

Place

Date

Certified and approved for payment.

Place

Certifying Officer.

Date

Receipt to be signed by Accountant Officer

Received this from the sum of

 pounds, shillings, and

pence.

Witness to Payment

Signature of Accountant Officer.

* Insert name of Accountant Officer.

Back of Original.

This form is to be prepared in duplicate, the original is to be retained by the Officer paying the account, and the duplicate signed and forwarded to the Director of Navy Accounts, Navy Office, Melbourne.

Duplicate.

(To be forwarded to Director of Navy Accounts.)

A.S. 5.

Commonwealth of Australia.

Departmental Registration Number.

Navy Office Number.

NAVAL ADVANCE.

To Sub-Treasury Paymaster at

I hereby apply for an advance of the undermentioned amount.

And I undertake to use this advance solely for the purpose of paying accounts which I am duly authorized to pay, and to furnish the necessary vouchers, returns, accounts, &c., in accordance with the provisions of the Naval Account Regulations.

The balance of Public Money in my charge at this date is £ : :

Signature of Officer requiring the advance

Approved. I direct that the amount be paid to*

Officer Commanding

Name of Ship.

Place

Date

Receipt to be signed by Accountant Officer.

Received this from Sub-Treasury Paymaster, the

sum of pounds, shillings, and

pence.

Witness to Payment.

Signature of Accountant Officer.

* Insert name of Accountant Officer.

––––

[Back of Duplicate.]

Notice to Director of Navy Accounts.

The amount of £ : : as shown in this account has this day been paid to*

Signature of Paying Officer

Place

Date 19

The Director of Navy Accounts,

Navy Office,

Melbourne.

* Insert name or Accountant Officer.

A.S. 17. Regulation 26.

Financial Year, 19 . Div. No. Sub-div. No. Item No.

CERTIFICATE OF PAYMENT OF OFFICERS AND MEN.

19 .

General and Miss-Muster Payments.

I certify that the Ship’s company and supernumeraries were duly mustered and paid this day, and all complaints and inquiries were investigated in my presence.

We certify that the sum of pounds shillings and pence was paid at the above musters, as shown in the proper columns and abstracts of the Ledger, and the persons therein named were entitled to the amounts paid to them.

Paymaster Sub-Lieutenant or Midshipman.* Accountant Officer.

Casual and Officers’ Payments. 19 .

I certify that the Casual Payments Book (Form A.S. 18) and the Officers’ Payments Book (Form A.S. 57) have been inspected by me, and the payments shown therein, for the period              to

19 , are duly supported by receipts.

I certify that the amount of pounds shillings and pence, being the amount shown in the Casual Payments Book (Form A.S. 18), and the Officers Payments Book (Form A.S. 57), for the period referred to in the preceding certificate has been duly paid to the persons entitled to receive the money and all necessary entries have been made in the Ship’s Ledger.

Paymaster Sub-Lieutenant or Midshipman.* Accountant Officer.

Approved

Commanding Officer.

Certifying Officer.

NOTES.

* When a Paymaster Sub-Lieutenant or Midshipman is allowed in complement, but for any reason is unable to sign this Certificate, the duty is to be performed by a Writer, but an explanation of the reason is to be furnished hereon.

The Rules governing payment of wages, &c., are laid down in the Regulations.

Royal Australian Navy.

A.S. 18. Regulation 26. No.

CASUAL PAYMENTS FOR PERIOD to

H.M.A.S. “ ”

Included in Certificate of Payment attached to Voucher No.

Cash Account for

Approved Accountant Officer.

Initials of Commanding Officer.
A.S.—22. Regulation 16.

VOUCHER FOR PURCHASE.

To be made out in accordance with Regulations.

* Stores.

H.M.A.S. at

Bought of

Between 19 , and 19 .

Sub-div. No. Item No.

The above is a correct statement.

The Vendor should make out his claim, whenever he can do so, on his own form of Bill or Claim; and this Bill or Claim should accompany the Voucher. The Paymaster should transfer to the Voucher, translating them when in a foreign language, the details shown on the Vendor’s claim, adding all other particulars which the Voucher requires.

* Victualling, Clothing, Medical, Engineers’, Gunners’, Boatswains’, or Carpenters’, as the case may be.

† In every case where foreign quantities and rates appear on the Voucher, the corresponding British equivalents must be given. Fractions of a penny to be stated in decimals.

‡ The Paymaster is to sign in every case, and if a Professional or any other Officer assisted in making the purchase, he is to sign also.

[Back of Form.]

We do hereby certify that all the Articles mentioned in the foregoing Account wore actually received on board H.M.A.S.              in kind, and that the same are of good quality and fit for His Majesty’s Service, and have been taken on charge in              Account to              19              .

Approved for Payment: and I do hereby certify that all the Articles mentioned in the foregoing Account were procured by my order; that the purchase was effected*              that the prices charged are not more than the fair wholesale market prices at this time, and that I have satisfied myself that more economical arrangements could not have been made for the public. I further certify that the present rate of exchange

is and that account for those Articles has not previously been certified by me.

Captain.

‡ Certified and approved for payment.

Certifying Officer.

Date

Received by† on 19 , the sum of pounds              shillings              pence in full payment of the foregoing Account.

Witness Payee.

* If the Articles were supplied under a Standing Contract for the Navy generally, insert “under Standing Contract, dated.” Otherwise insert “by Public Advertisement,” or “by Private Agreement, dated,” as the case may have been.

† Bill or cash.

‡ To be completed at Shore Establishment.

Financial Year 19

†Div. No.

Sub-Div. No. Item No.

Certified Correct— Certified and Approved—

Accountant Officer. Commanding Officer.

* Here state the Service. This form should not be used for summarizing vouchers before entry on Cash Account.

† Expenditure on this voucher under different items of the appropriation should be charged accordingly.

A.S. 29 (Outside). Regulation 7.

MONTHLY CASH ACCOUNT.

Statement of Moneys deposited for Custody only.

(As particularized on Form A.S. 37).

Accountant Officer’s Certificate.

Examined.

Paymaster Sub-Lieutenant.

I hereby certify this Account to be correct.

Cash payments in the month of will, it is estimated

amount to £

19

Signature and Rank of Accountant Officer.

A.S. 29.

Dr.

A.S. 29 (Outside).

Cr.

The Captain is to count, or cause to be counted, the balance of Public Money in the Accounting Officer’s charge (1) at uncertain periods, but at least once in each quarter, and (2) on the last day of each month after all payments for the month have been made.

This Cash Account, as well as the Monthly Abstract, is to be retained by the Captain in his own possession until the first opportunity that offers for him to forward it to the Director of Navy Accounts.

Certificate of Examination of Balance at Uncertain Periods.

H.M.A. Ship

19

This is to certify that I have this day counted and verified* the amount of the Public Money remaining in the hands of              , and found it, inclusive of Moneys deposited by Seamen with the Paymaster for custody only, to amount to†                            which sum agrees with the Balance appearing due to the Crown on the Paymaster’s Cash Book, as verified by my signature thereon, and with the record kept of Seamen’s Deposits (Form A.S. 37).

Certificate of Examination of the Cash Account.

19

This is to certify that have carefully examined the entries in the Cash Book for the month of              (of which this is a complete schedule) with the vouchers produced by              , and also the record of sums deposited by Seamen for custody only and withdrawn by them, as verified by the signature of a Lieutenant or other Executive Officer, and find them correct, and that the balance of Public Money in his hands, inclusive of such deposits, should amount to†

Signature and Rank.

Signature and Rank.

Certificate of Examination of the Balance.

I approve of all receipts and payments entered in this account; all Moneys obtained in any manner under my approval have been duly debited. I further certify that on the last day of the month the amount of the Balance of Public Money remaining in the hands of              was counted and verified

by ‡ , and was found, including the balance remaining of Moneys deposited with the Paymaster for custody only, to amount to§              as shown in the Statements on the front page hereof.

The Cash Account for the preceding month was transmitted by me on the

 , 191 , per from

Captain.

191

* If a Banking Account has been authorized, the Bank Certificate of Balance is to be inspected.

† Insert amount in words.

‡ Here insert “me” or the names of the Officers deputed to verify the Balance.

§ Here insert amount in words, with explanation if actual balance in hand does not agree with the balances per Cash Book.

A.S. 30y. Regulation 21.

Sub Voucher No.

Commonwealth of Australia.

Cash Account, H.M.A. Ship “ ”

Month of Financial Year

SUMMARY OF CHARGES.

I certify that this statement is correct. Approved and transmitted by me this 192 .

Accountant Officer. Commanding Officer.

N.B.—The Captain is to retain this Statement in his own possession until the first opportunity that offers for him personally to forward it, together with the Cash Account and supporting Vouchers, to the Director of Navy Accounts.

A.S. 57. Regulation 26. No.

Royal Australian Navy.

OFFICERS’ PAY SHEET. H.M.A.S. “ .”

Period from To

Included in Certificate of Payment attached to Voucher No. Cash Acc. for

Approved Accounting Officer.

Initials of Commanding Officer.

Abbreviations:—F.B.—Former Book; F.E.—First Entry; G.M.—Gunner’s Mate; Lg. A.—Lodging Allowance; L.T.O.—Leading Torpedo Man; S.G.—Seaman Gunner; S.P.—Submarine Pay; T.G.M.—Torpedo Gunner’s Mate; T.P.—Tropical Pay; ✓—Absent with Leave or on Duty; + —Absent without Leave; R.A.—Ration Allowance; B.P.—Bugler Pay; C.M.—Command Money; C.M.T.—Allowance for Care of Mess Traps; D.G.—Diving; D.M.S.—Difference of Mess Subscription; E.C.A.—Engine Charge Allowance; M.A.—Married Allowance; T.B.—Torpedo Boat Pay; T.B.D.—Torpedo Boat Destroyer Pay; R.T.—Rangetaker.

† See F. & A. Regns., and Navy Order 85 of 1913. * Separate totals to be shown for each class of credit or debit. ‡ Sub-Vouchers for Settlement Credits are to accompany ledger, and to be arranged alphabetically.              ** Credits in Column 18 should agree with particulars in Column 5.

Abbreviations:—S.—Straggling Charges; M.—Mulcts; C.D.—Second Class Conduct Deductions; S.L.—Stores Lost; D.M.E. or D.D.M.E.—Discharged, or Dead Men’s Effects; R.M.E.—Run Men’s Effects; B.I.—Balance Irrecoverable; B.U.—Balance Unpaid and not Transferred; B.F.—-Balance Forfeited; B.T.—Balance Transferred; D.F.A.—Debt Former Account; D. on D.—Debt on Desertion.              Folio No.

‡ To contain entries only in respect of issues under gratuity or allowance in kind.

A.S. 41b (Outside). Regulation 28.

SUMMARY OF QUARTERLY LEDGER.

OF

H.M.A.S.

Commencing 19

Ending 19

General Certificate.

This is to certify that this ledger contains all the information required by Regulations and Instructions; that the dates of entry, appearance, discharge, absence, &c , are correct; that all absences on leave shown on the ledger have been verified by the entries in the Victualling Accounts; that Officers and Men are duly entitled to the Ranks or Ratings shown against their names; are entitled under Regulations to the several rates of pay and allowances with which they have been credited; and that the account of each Officer, man, and boy has been examined and found correct.

Approved, believing the above to be correct,

Forwarded to Navy Office / /19 . Captain.

Received in Navy Office / /19 .

A.S. 41b (Outside). Regulation 28.

Summary of Quarterly Ledger.

* Separate totals are to be shown, in columns provided, for each class of credit or debit, and columns headed accordingly.

† Allotments recredited should be shown separately and in a distinguishing colour ink, and included in a separate total at foot of column.

‡ To contain entries in respect of issues under Gratuity and Allowance in kind only.

N.A. 1. Regulation 98.

Original.

Commonwealth of Australia.

Financial Year. Departmental Registration Number.

NAVAL ADVANCE.

To the Certifying Officer at

I hereby apply for an advance of the undermentioned amount.

And I undertake to use this advance solely for the purpose of paying accounts which I am duly authorized to pay, and to furnish the necessary vouchers, returns, accounts, &c., in accordance with the provisions of the Naval Account Regulations.

The balance of Public Money in my charge at this date is £  : :

Signature of Officer requiring the advance

Approved. I direct that the amount to be paid to the credit of *

at the Bank of

Certifying Officer.

Certified and Approved for Payment—

Certifying Officer.

Name of Establishment or Office

Place

Date

* Insert name of Advance Account, name of Bank, and place. Bank receipt for payment to be attached.

Back of Original.

This form is to be prepared in duplicate, the original is to be retained by the Paying Officer paying the account, and the duplicate signed and forwarded to the Director of Navy Accounts, Navy Office, Melbourne.

N.A. I.

Duplicate.

Commonwealth of Australia.

Financial Year. Departmental Registration Number

Navy Office Number.

NAVAL ADVANCE.

To the Certifying Officer at

I hereby apply for an advance of the undermentioned amount.

And I undertake to use this advance solely for the purpose of paying accounts which I am duly authorized to pay, and to furnish the necessary vouchers, returns, accounts, &c., in accordance with the provisions of the Naval Account Regulations.

The balance of Public Money in my charge at this date is £  : :

Signature of Officer requiring the advance

Approved. I direct that the amount be paid to the credit of *

at the Bank of

Certified and Approved for Payment.

Certifying Officer.

Officer Commanding or Officer in Charge

Name of Establishment or Office

Place

Date

* Insert name of Departmental Advance Account, name of Bank, and place. Bank receipt for payment to be attached.

Back of Duplicate.

NOTICE TO DIRECTOR OF NAVY ACCOUNTS.

The amount of £ : : as shown on this account has this day been paid to the credit of *              at the

Bank of

Signature of Paying Officer—

Place—

Date— 19

The Director of Navy Accounts,

Navy Office,

Melbourne.

* Insert name of Advance Account, Bank, and place.

Certified and Approved for Payment.

Certified and Approved for Payment.

Certifying Officer. Date

N.A. 4.—Contingencies. Regulation 50.

This form is to be rendered in duplicate for all claims on the Department of Defence (Naval).

The Commonwealth of Australia.

Departmental Registration No.

DEPARTMENT OF DEFENCE (NAVAL).

Dr. to

(Insert Address when necessary.)

Received on the 192 , the sum of              pounds

shillings pence, in full payment of the above account.

Witness to the Payment and Signature

Cheque No.

N.A. 4. Departmental

Duplicate. Registration No.

(For Office use only.)

Dr. to

(Insert Address when necessary.)

(For Office use only.)

N.A. 6. Regulation 105.

Cash A/c Month of 19 .

Commonwealth of Australia.

Naval Establishment at

CERTIFICATE OF PAYMENT OF WAGES DUE TO WORKMEN

between 19  and 19  inclusive.

Financial Year 19

Div. No.

Subdiv. No.

Item No.

This is to certify that—

1. The several persons whose names are set out on the pay-sheet for this establishment were employed in the capacities stated between              19              and              19              , inclusive, and that they have this day been duly mustered and paid in our presence, with the exception of those men whose names and wages have been duly entered in the Casual Payments Book for payment.

2. The total amount entered in the Casual Payments Book for the above period is pounds              shillings              pence.

3. All complaints and inquiries have been investigated and settled.

Date

This is to certify that the several sums as stated against their respective names on the pay sheets of this establishment between              19              , and              19              , inclusive, have been paid to the workmen of this establishment, and that the total amount paid amounts to                            pounds              shillings and              pence.

Paying Officer.

Clerk.

Approved—

Officer in Charge.

Dated this day of 19 .

* One of the witnessing officers shall be the Officer in Charge of the Establishment, or the Senior Officer present in his place.
N.A. 8. Regulation 90.

Commonwealth of Australia.

REPAYMENTS TO CREDIT OF EXPENDITURE.

Statement of Amounts paid this day of 19

to the Receiver of Public Moneys for the Department of Defence (Naval) at

Entered

Director of Navy Accounts. Signature of Receiver of Public

Moneys.

N.A. 9. Regulation 51.

REFUND ACCOUNT.

Commonwealth of Australia.

Department of Defence—Naval. Departmental

Dr. to Registration No.

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

Refund from *

Note.—Certificate as to the receipt is given at the back hereof.

Entered— Certified and approved for payment—

for Director of Navy Accounts. Certifying Officer.

Date / / Date / /

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

* Insert Trust Fund or Revenue, as the case may be.

Notation on Back. Cheque No.

Certificate of Receiver of Public Moneys.

Refund Account No.

I certify that the sum of £ was received at this office on the

day of 19 , and was included in

an amount of £ paid to the Commonwealth Public Account on

19 .

Receiver of Public Moneys.

at

day of 19 .

(N.B.—The Refund should be noted against the original entry in Cash Book.)

N.A. 9. Duplicate. Departmental

(For Office use only.) Registration No.

REFUND ACCOUNT.

Commonwealth of Australia.

Department of Defence—Naval.

Dr. to

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

Refund from*

* Insert Trust Fund or Revenue, as the case may be.

N.A. 10. Regulation 55.

Commonwealth of Australia.

SUMMARY OF EXPENDITURE AT H.M.A. NAVAL ESTABLISHMENT OR OFFICE AT  

Certified correct. The monthly examination of the Cash Book and Reconciliation with Bank Pass Book was carried out on              in accordance with Naval Account Regulation

Certifying Officer.

N.A. 11. Regulation 35.

NAVAL ACCOUNT REGULATIONS.

(Section 63a, Audit Act 1901-1924.)

A Return of all public moneys collected by me as

at from

to 19 not including amounts which under the above Regulations I am authorized to retain in my possession or under my control.

(For Statutory Declaration, see back.)

Statutory Declaration.

(To be given in the form used in the State in which the Declaration is made, or in the form in Schedule to Statutory Declarations Act 1911.)

Signature—

Office—

Date—

N.A. 12. Regulation 103.

MUSTER AND PAY BOOK.

Trade, &c. Period from   19 to 19 .

N.A. 13. Regulation 105.

Department of the Navy.

ORDER FOR PAYMENT OF WAGES.

Name of Establishment.

Place.

Date

As I am unavoidably absent on account of* 

please pay the Bearer† No. 

whose signature appears in the margin, the wages due to me for the week ending the 19 .

The person to whom the pay is due must sign the Order himself. The leading man, or the officer under whom the person is immediately employed, will sign as certifying that the party is really unable to receive his wages in person, and that the Order is properly signed by him.

* Cause of absence to be always inserted.

† Name and number of nominee to be inserted.

Back of Form.

In the event of a gang or party of men being unable to receive their own wages, they may depute some one to receive them on their behalf, the words “See signatures over leaf” being inserted on the first page of this form in the space for “Signature of person to whom wages are due,” and the remainder of the form filled up.

The exceptions to the ordinary rule should, however, be very rare, and the Paying Officer is not to pay in such cases without the Certificate of the Principal Officer that it is absolutely necessary.

Foreman or Leading Man, &c.

I certify that the above men cannot be paid at the ordinary or afloat payments without inconvenience to the Service.

Signature of Principal Officer.

Received the above.

Signature of Recipient.

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