Naval Account Regulations

STATUTORY RULES.

1914. No. 18.

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NAVAL ACCOUNT REGULATIONS UNDER SECTION 63a OF THE AUDIT ACT 1901-1912.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Audit Act 1901-1912 to come into operation forthwith. Such Regulations shall supersede the Provisional Naval Account Regulations (Statutory Rules 1913, No. 175) under the said Act made on the Seventeenth day of June, One thousand nine hundred and thirteen.

Dated this 13th day of February, One thousand nine hundred and fourteen.

DENMAN,

Governor-General.

By His Excellency’s Command,

P. McM. GLYNN,

For the Treasurer.

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NAVAL ACCOUNT REGULATIONS (SECTION 63a (1) OF THE AUDIT ACT 1901-1912).

“NAVAL EXPENDITURE.”

“63a.—(1.) Notwithstanding anything in this Act contained the Governor-General may make such regulations and arrangements as he thinks necessary or convenient relating to the expenditure of moneys for the purposes of the Australian Navy and Naval Establishments, and to any matters incidental thereto, including the receipt, care, custody, and management of moneys, the due accounting for moneys, the keeping of books and accounts, the furnishing of statements, returns, and vouchers, and the inspection, record, and audit of books, accounts, statements, returns and vouchers.

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PART I.—PRELIMINARY.

Application of Regulations.

1. These regulations may be cited as the Naval Account Regulations, and shall apply to the receipt and expenditure of public moneys in His Majesty’s Australian Ships and in Naval Establishments and Offices. The general provisions of the Audit Act 1901-1912 and of the Treasury Regulations thereunder shall also apply when not inconsistent with these Regulations.

(Note.—The black lines in the margin indicate new provisions or amendments of previously existing Regulations.)

2. These Regulations are divided into parts as follows

Part I.—Preliminary.

Part II.—Receipt and expenditure of Public Moneys in His Majesty’s Australian Ships.

Part III.—Receipt and expenditure of Public Moneys in His Majesty’s Australian Naval Establishments and Offices.

Part IV.—Miscellaneous.

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 All Naval Account Regulations heretofore made, whether provisional or otherwise, are hereby repealed as from the date of the coming into operation of these Regulations.

Definitions.

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

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

“Accounts Officer” means the Officer responsible for the receipt and payment of Public Moneys in a Naval Establishment or office.

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

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

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

“Minister” means the Minister of State for Defence.

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

“Naval Secretary” means the Officer appointed to be the Secretary of the Naval Board of Administration.

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

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

“Treasurer” means the Treasurer of the Commonwealth.

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

Accountant Officer.

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

Cash Account.

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

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

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

Banking Accounts.

7. (1) Banking Accounts are not to be opened without the approval of the Treasurer.

(2) An application to the Naval Board for permission to open a Banking Account is to state fully the name and branch of the Bank proposed, and the reason for its choice, also the necessity for opening the Account.

Money Chests.

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

(2) When a key of a money chest is missing, the proper lock should at once be so altered that the missing key may be rendered useless. On a money chest becoming from this or any other cause insecure, the Accountant Officer shall at once report the circumstances to the Commanding Officer in order that a survey may be held on it, the report of which shall be transmitted for the information of the Naval Board with a statement of the measures adopted for the better security of the public money.

Collections.

9. (1) The Accountant Officer is responsible for collecting and bringing to account in the manner prescribed in these Regulations moneys due to the Commonwealth. He shall give proper printed receipts for all amounts received.

(2) In the case of fines or other amounts due to the Commonwealth by Officers and men serving on board His Majesty’s Australian Ships, or whose names are borne on a Ship’s ledger for purposes of pay, the Accountant Officer shall debit the amount on the ship’s ledger against the pay of the person concerned.

(3) All books of receipt forms shall be obtained from the Director of Navy Accounts.

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

Deposits.—Canteen and Other Funds.

11. (1) Men desirous of depositing money in the hands of the Accountant Officer for custody only, are to be permitted to do so, provided that when the amount at deposit in any specific case exceeds a sum of £50, the authority of the Commanding Officer shall be obtained.

(2) Transactions of this nature are to be recorded by the Accountant Officer on Form A.S. 37 as they occur, and the correctness of each entry is to be attested on the form by the signature of a Lieutenant or other Officer of the Military Branch, one of whom is always to be present whenever deposits or withdrawals take place. The Form A.S. 37 is to be produced at the time the money in the hands of the Accountant Officer is verified in accordance with Regulation 24.

(3) Money deposited in this manner is to be stored in a separate money chest from that in which Public Funds are kept.

(4) All moneys in the charge of the Accountant Officer belonging to the Ship’s Fund, Service Canteen, Wine and Mess Funds, and any sums held by him in custody for a Canteen tenant, are similarly to be kept in the separate chest, apart from the balance of public funds.

(5) The Commonwealth shall not be liable to make good losses which may occur in respect of any of the deposits referred to in this Regulation, and all persons before depositing money are to be so informed.

Advances.

12. (1) The Treasurer may arrange for Accountant Officers to obtain necessary advances of money from the Commonwealth Sub-Treasury of any State or of the Northern Territory, or in such other manner as he may direct.

(2) Applications for advances of money are to be made out on Form A.S. 5/N.A.1.

(3) Applications, which must be approved by the Commanding Officer, shall show the estimated amount required for expenditure, and the balance of public money in the hands of the Accountant Officer at the date of application.

(4) Applications are to be for so many pounds sterling—fractions of a pound are not to be demanded.

(5) Applications are to be made out in duplicate; the original form being retained by the officer advancing the money, and the duplicate, after the notice on the back has been signed, forwarded on the day of payment to the Director of Navy Accounts by the Officer advancing the money.

13. In order to insure that the balance of public money on board His Majesty’s Australian Ships is at all times kept at as low a figure as is consistent with the requirements of the Service, the following directions are to be observed by Accountant and Commanding Officers in connexion with all demands for cash:—

(a) With the approval of the Commanding Officer, the Accountant Officer may apply for the money required for the ship for one month, but when arrangements can conveniently be made, money should be applied for twice monthly. Supplies are, as a rule, to be drawn as near the date of payment of wages as is practicable.

(b) Accountant Officers may apply for the money required for the ship for a longer period than one month, in exceptional circumstances, subject to the approval of the Naval Board.

(c) A month’s requirements will ordinarily be less than £8 per head of the numbers borne in the complement, and, except in the cases of flagships, depôt ships, and ships on detached or miscellaneous services, all demands for cash are to be considered with reference to this standard by the Officers authorized to approve them.

(d) If on any occasion it is considered necessary to exceed this standard, an explanation of the circumstances is to be given on the back of Form A.S.5,/N.A.1 on which the demand for the money is approved. In flagships, depôt ships, and ships on detached or miscellaneous services, where no similar standard can be applied, the probable requirements are to be estimated on the basis of current or anticipated expenditure.

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

Payment of Accounts.

15. (1) Under the authority of the Commanding Officer, the Accountant Officer shall pay out of the public money in his charge all amounts due for pay and authorized allowances, and all authorized contingent and incidental expenditure.

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

(3) Details of all accounts for contingencies are to be given on the prescribed forms, and the necessary acquaintance for payment taken on the form. Accounts for purchase of stores shall be prepared on Form A.S. 22, and all the information and certificates required by the form shall be given.

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

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

(6) The Accountant Officer shall advance to the Medical Officer, subject to the approval of the Commanding Officer, such an amount as may be necessary to provide for extra fresh diet and small expenses for the sick. This advance is not to appear as a credit entry in the Abstract Cash Account, but the approved requisition and Medical Officer’s receipt are to be kept in the money chest. The Medical Officer shall from time to time render an account, with supporting sub-vouchers, detailing the payments which he has made. The Accountant Officer shall then reimburse, through the Cash Account, the amount expended.

16. (1) All accounts are to be distinguished by numbers commencing with No. 1 on the first day of each quarter. All vouchers should correspond in size with Monthly Cash Account, and, when forwarded into office, should be securely attached to the Cash Account, and not folded more than one-half lengthwise. On the face of every voucher the nature of the transaction and the authority for payment are to be distinctly shown—i.e., the Financial Regulation, Naval Board, or other authority.

(2) Documents forwarded in support of items of receipt are to be distinguished by letters of the alphabet commencing with letter “A” on the first day of each quarter. When the alphabet is exhausted, it is to be recommenced as often as may be required, the series of letters being then distinguished as “A2,” “B2,” and so on.

(3) Vouchers are not to be endorsed, but the letters and numbers assigned to each are to be noted on the upper right-hand corner.

(4) If the Accountant Officer be superseded or removed before the termination of the quarter, his successor is to commence with a new series of letters and numbers for the vouchers appertaining to his account.

17. All Accounts are to be prepared in duplicate. The original vouchers are to be forwarded with the Cash Account for the month in which the payments have been made (excepting ledgers, which are to be transmitted into office at the earliest opportunity after the end of the quarter). The duplicate Accounts, which are to be distinctly marked as such, are to be retained by the Accountant Officer, ready to be produced in the event of his being called upon to furnish them. An acquittance for any amount paid shall not be taken on the duplicate account.

18. Fractional parts of a penny are to be excluded from totals of all vouchers and lists, and are not to be inserted either on the debit or credit side of the Cash Book, or Abstract Cash Account.

19. Foolscap is to be used for accounts and vouchers for which printed forms are not supplied.

20. Vouchers for carriage or boat hire are to be supported by receipts in all cases where the expenditure exceeds 5s., and a certificate is to be given on the claim as to the necessity for the expenditure. A separate entry need not be made in the Cash Account for each transaction, but the amounts paid for each month may be scheduled on Form A.S. 27, and the total entered in the Cash Account. Similarly, vouchers for incidental expenditure are to be supported by receipts and certificates and scheduled separately on Form A.S. 27.

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

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

Abstract Cash Account.

22. The Accountant Officer shall prepare an Abstract Cash Account on Form A.S. 30z for each month, classifying and grouping all items of receipt under the correct head, and classifying and grouping all expenditure tinder the various Divisions, Subdivisions, and Items of the Appropriation Act. The total amount of the pay certificates for each month shall be shown in the Cash Account and Abstract as a charge against the Pay Vote.

23. (1) Within the first three days of each month the Cash Account and Abstract of the preceding month, with supporting vouchers, are to be delivered by the Accountant Officer to the Captain, who shall give him a receipt for them. The Cash Account and Abstract are to be kept in the Captain’s own possession until the first opportunity that offers of forwarding them. The Captain shall personally transmit the Account and Abstract and all supporting vouchers to the Director of Navy Accounts as soon as possible. When despatched, he shall note in his letter-book the date, and by what conveyance, they were forwarded. The duplicate copy of the Cash Account shall be retained by the Accountant Officer.

(2) The Cash Account and Abstract and all vouchers are to be examined by the Assistant-Paymaster or Clerk of the Ship, as well as by the Accountant Officer before transmission, and his initials are to be affixed thereto.

(3) Although there may be no Cash transactions during the month, the Accountant Officer shall render an account exhibiting any balance remaining thereon; when there is no balance or transaction to record, a “nil” account shall be rendered for the period.

(4) Should the Accountant Officer join the ship after the first day of a month, his first account shall be rendered as from the date of his taking charge to the last day of that month. The account shall commence with the balance transferred to him from his predecessor, after the amount has been verified as directed by Regulation 24.

24. (1) The Commanding Officer, or two or more Officers specially appointed by him, shall count the balance of public money in the Accountant Officer’s charge, and compare it with that shown by the Cash Book—

(a) At uncertain periods, but at least once in three months.

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

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

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

(2) The following instructions show the procedure to be followed by the Examining Officer in conducting the verification of the Accountant Officer’s money balances on board His Majesty’s Australian Ships, but they are not intended to relieve the Examining Officer of any responsibility for the thoroughness or correctness of his examination, or to prevent him from adopting any additional precautions he may consider necessary:—

(a) The Examining Officer shall have before him, at one and the same time, the whole of the cash on board in the charge or custody of the Accountant Officer (including money held

under Regulation 11), with the bank certificate of balance in the case of a ship allowed to have a banking account, together constituting the balance in the hands of the Accountant Officer. A statement showing the amount of canteen, &c., money on hand is also to be produced for inspection at the time, and with the cash, &c., should remain in the presence of the Examining Officer until the verification of the balance has been completed by him, and the certificate on the back of the Cash Account signed.

(b) Bank notes, postal orders, &c., should be counted in detail, and loose cash either counted, measured in pay trays, or weighed, if there be means at hand, as may be considered necessary or desirable.

(c) Bags of gold should be opened and counted, but bags of silver and copper, sealed up by bankers or other responsible persons, may be taken at their marked contents, should the Examining Officer be satisfied on a close inspection that they have not been opened or otherwise tampered with, subject, however, to his opening and verifying the contents of one or more bags, which he shall himself select.

(3) On the last day of each month the Commanding Officer shall examine, or cause the before-mentioned Officers to examine, the Cash Account for the month, and, in so doing, the vouchers or other necessary documents in support of the debits and credits are to be inspected, and the amounts compared with the several entries in the Cash Account. The balance of public money, as shown in the Account, is also to be compared with the balance actually found, and the Account and Certificates signed as required by Sub-Regulation (2) of this Regulation. Should any corrections be necessary, they are to be made in red ink, and initiated by the Commanding Officer, or by the Examining Officers, and an explanatory statement is to be attached to the Cash Account and forwarded for the information of the Director of Navy Accounts.

Payment of Ship’s Company.

25. (1) Officers and men of the Royal Australian Navy shall be paid interim mid-monthly and end-monthly payments on account of pay and allowances in accordance with the scales laid down in Financial and Allowance Regulations under the Naval Defence Act, 1910-1912, less half the amount of any 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 nett 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.

26. Payments to Officers and men are to be made- generally on the 15th and on the last day of each month, or on the preceding week-day where any such day falls on a Saturday, Sunday, or public holiday. The Commanding Officer may, in special circumstances, approve of payment being made to the ship’s company on days other than those set out above, provided that in cases where it is proposed to pay in advance for any period exceeding three days, the approval of the Naval Board must first be obtained.

27. (1) The pay and allowances of all persons serving in the Royal Australian Navy may be paid, to them without acquittance.

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

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

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

(5) Before the payment commences, the following directions are to be complied with:—

(a) All figures, including totals, are to be inserted in ink on the Ship’s Ledger or Pay List that will be used at the payments;

(b) The number of coins of each denomination required for payment of the men named on each Folio of the Ledger or Pay List is to be ascertained and entered in the Coin Book (Form A.S. 11a), the total thereof being the amount of cash required to be taken from the Public Chest for the payment;

(c) In the cases of men who, by the information in the Ship’s Office, will be unable to attend either the general or miss-muster payment, being on leave, sick in Hospital, or in the sick bay, or on duty away from the ship, a red pencil line is to be drawn across the money column opposite their names to indicate the improbability of their being able to attend the payment. The pay of these men is not to be included in the amount coined as above, but should any of them attend the general or the miss-muster payment, they may be paid thereat the amounts to which they are entitled, such amounts being shown as “additions” in the Coin Book and entered or re-entered on the Ship’s Ledger or Pay List above the line previously drawn in the money column, the totals of the Ledger or List being altered accordingly;

(d) The amount which each person is to receive in cash is to be placed by the Accountant Officer in the proper compartment of the pay trays. Where it is not possible for the Accountant Officer to do this himself, he is to take steps to insure that the duty is correctly performed; and

(e) The Accountant Officer shall satisfy himself that all necessary steps have been taken by his staff to insure that the amounts entered for payment in the Ledger or Pay List as well as the amount of the coins entered in the Coin Book are correct.

(6) Where an Assistant Paymaster or Clerk is borne, and is on board at the time of payment, the names of the men and the amounts payable are to be called, out by him. He shall insert a tick against the amounts paid at the general and miss-muster payments, using pencils of a different colour to distinguish those payments. Amounts not paid either at the general or miss-muster payments are to be lined through by him in ink, the totals on the Ledger or Pay List being correspondingly altered and the amounts entered under “Deductions” in the Coin Book.

(7) Where an Assistant Paymaster or Clerk is not allowed in complement, or, if allowed, is not on board when the payments are made, the foregoing duties may be discharged by a Writer, a statement of the reason for employing a Writer in the latter case being furnished on the Certificate of Payment (Form A.S. 17). In cases where the complement of the ship will not admit of any of the provisions of this sub-regulation being carried out, the Commanding Officer shall make such arrangements as may in the circumstances be convenient.

(8) When the miss-muster payment is ended—

(a) The corrected totals of the Ledger or Pay List are to be abstracted and the Coin Book is to be closed and signed by the Accountant Officer, who shall satisfy himself that the total amount shown as paid by these documents agrees with the amount which he has paid out of the Public Chest; and

(b) A certificate on Form A.S. 17 of the amount paid at the general and miss-muster payments is to be prepared and signed by the Accountant Officer, by the Officer or Officers who witnessed the payments, and by the Assistant Paymaster, Clerk, or Writer, who called out the men’s names and amounts at the Pay Table.

(9) The signature of the Witnessing Officer on Form A.S. 17 shall be taken as certifying that the ship’s company and supernumeraries were duly mustered and paid, and that all complaints and inquiries were investigated in his presence, and the signature of the Assistant Paymaster, Clerk, or Writer shall be taken as certifying that any amounts not paid have been lined through on the Ledger or Pay List; that, these amounts excepted, the sums appearing on the Ledger or Pay List were paid to the men against whose names they are entered; and that the amounts shown as paid have been correctly totalled and abstracted.

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

(11) The total amount of the casual payments for each pay is to be added to the Certificate of Payment (Form A.S. 17) prepared under Sub-Regulation (8) above.

(12) The total amount of the payment recorded in the certificates shall be credited in the Accountant Officer’s Cash Account, the certificates being scheduled where necessary on Form A.S. 27.

(13) The Accountant Officer may be required at any time to forward into office the Ship’s Ledger, Pay List, Coin Book, and Casual Payments Book for examination, and accordingly he shall take all necessary steps to insure their being preserved, and to guard against their being tampered with; in any case they are to be retained for two years from the date of the transactions recorded therein.

(14) Erasures on Pay Books, Accounts or Vouchers are not to be made in any circumstances. Any alterations necessary before, at, or subsequent to the payment are to be made by lining through the original figures, and inserting the corrected figures, every alteration being initialed by the person making it.

Ship’s Ledger.

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

(a) Pay and authorized allowances prescribed in Financial and Allowance Regulations under the Naval Defence Act 1910-1912 approved to be paid on the ledger;

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

(c) Transactions under Clothing Gratuity;

(d) Deferred pay credited;

(e) All debits against pay; and

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

(2) The ledger is to contain the names of all persons of whatever rank or rating, and whether belonging to the Service or not, who are borne or victualled during the period to which it relates. It is also to contain a debtor and creditor account for every person entitled to pay or incurring charges, and all the particulars required by the headings of the columns are to be duly furnished.

(3) It is to be kept constantly complete by the entry of every transaction or particular at the time of its occurrence.

(4) It is to be closed and sent into office at the end of every quarter and a new ledger is to be commenced on the first day of the succeeding quarter. It is also to be closed and sent into office when the ship is paid off.

(5) The ledger shall be kept in duplicate independently and concurrently, so that one may serve as a check upon the other, and where the ship’s complement admits of it, one of the ledgers is to be kept by an Assistant Paymaster or a Paymaster.

(6) The ship’s ledger should be in agreement in every particular with that which is sent into office.

(7) The Officers’ and men’s sections of the ledger are to be rendered separately, each complete in itself in regard to the scheme of complement, certificates, lists, and index; but on being sent from the ship they are to be securely tied together, the several lists and folios following in proper numerical order so as to form one ledger. An Abstract Form A.S. 41 B duly balanced is to be rendered for the complete ledger, also a summary of all debits on the ledger to Naval votes for adjustment with amounts already charged in pay certificates.

(8) The Officers, seamen and boys forming the ship’s complement, as well as the supernumeraries and others, are to be classified in lists. While in course of preparation the ledger, if possible, should be so arranged as to avoid the inclusion of blank pages in the completed volume.

(9) The ledger and all documents in support thereof are to be forwarded to the Director of Navy Accounts within twenty-one days after the termination of the period to which it relates.

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

30. (1) When any person is received on board, his name, the place where, or ship from which he was received, his rank or rating, the data of commencing pay, rates of pay and of allowances, and other information, as well as his official number, are to be immediately inserted in the ledger and the particulars verified by the service certificate.

(2) In the case of an Officer, the date of his appointment, in whose vacancy, and whether additional or for special service, are also to be stated.

31. The characters and abilities in rating awarded to petty officers, seamen, and others are to be carefully noted on the ledger for the quarter in which the assessment of character and ability is made on the Service Certificates. The notation as to character is to be carefully distinguished from that as to ability, which it is invariably to precede.

32. The name and address of the nearest known relative or friend of each seaman and boy serving afloat are to be noted in the ledger on 1st September in each year. Men in prison or not borne for pay, on 1st September, are to have their relatives’ names and addresses noted in the ledger on which they are next re-entered for pay.

33. Recommendations for good conduct medals, the award and deprivation of good conduct badges, qualifications gained, notations of offences and punishments by warrant, and special recommendations as to gallantry, &c., are also to be duly noted in the ledger.

34. All men and boys recovered from desertion are to be so noted on the ledger with the name of the ship from which they deserted and the dates of desertion.

35. Officers and men are, as a rule, to retain one number on the ship’s books during the whole period of the commission, and those who may have been discharged and re-entered in the same quarter, are to return to their original numbers; but if, from having been borne as supernumeraries, or from any other cause, their names necessarily appear in more than one place in the books, cross references are to be made at each entry so that there may be no difficulty in tracing the whole of their services.

36. (1) When Officers or other persons are transferred to another ship a Transfer List for each ship, Form A.S. 45, is to be prepared by the Accountant Officer, verified by the ledger, and duly signed, showing the official numbers of the men and boys, with all the particulars required by the Form. This Transfer List is to be sent with, them to the ship to which they may be transferred.

(2) The Transfer List is to be completed on board the ship to which the Officers or men are transferred by the insertion of the lists and numbers at which they are entered.

(3) All Transfer Lists received are to accompany the ship’s ledger when forwarded into office.

Allotments in Australia.

37. (1) Subject to the approval of the Commanding Officer, Officers and men may make allotments of their pay on the prescribed Form A.S. 63, to any person above the age of eighteen years, or to a Banking Account if approved by the Director of Navy Accounts.

(2) Except in special circumstances, to be approved by the Commanding Officer, the minimum rate of allotment shall be 10s. per month.

(3) Allotments may be made payable at any place where a Post Office transacting money order business exists.

(4) Particulars of allotments declared are to be furnished monthly, on the first day of the month, to the Director of Navy Accounts, on Form A.S. 63.

(5) Allotments shall come into force on the first day of the month following the date on which the allotment is declared, and are payable for complete months only.

(6) The first payment will be made to the allottee on the last working day of the month in which the allotment commences.

(7) Particulars of alterations (on Form A.S. 63) or stoppages (Form A.S. 54) of amounts allotted are to be reported to the Navy Office monthly. At least one month’s notice of stoppage or alteration of allotment is to be given to the Director of Navy Accounts.

(8) In cases of desertion, death, or discharge of persons with allotments in force, a notification of stoppage should be sent at once by telegraph to the Director of Navy Accounts in addition to the monthly report.

38. (1) Payment shall be made only to the allottee personally, unless such person may be unable, from illness or infirmity, to attend, in which case payment may be made to a person producing the Allotment Pass-book, with the allottee’s written order, duly signed, for payment to such person, provided that the Paying Officer sees no reason to doubt the authenticity of the order.

(2) The Paying Officer shall also be required to satisfy himself, so far as may be expedient, of the title of the claimant; and if on any application for payment the Paying Officer may entertain any doubt as to the claimant’s title, he may require from the claimant or from the claimant with other persons, such statutory declaration or declarations as he may deem requisite.

(3) On paying an allotment, the Paying Officer shall take a receipt on the prescribed form, and shall endorse on the Official Authority in his possession and on the Allotment Pass-book held by the allottee, the date of payment, and the term for which it is made.

(4) When the death of an allottee may come to the knowledge of the Officer by whom the allotment is payable, that Officer shall endorse the date of his receipt of the information on the Official Authority for payment, and return the same to the Director of Navy Accounts.

(5) The provisions of this Regulation shall apply only in cases where payment of an allotment is made at a Post Office.

Allotments Payable in United Kingdom.

39. (1) Allotments of pay payable, in the United Kingdom may be made by ranks and ratings serving in the Royal Australian Navy subject to the conditions prescribed for allotments payable in Australia, with the following exceptions:—

(a) Allotments are to be declared, altered, or stopped on the Forms (S. 63 and S. 54) prescribed by the Admiralty.

(b) All allotment forms are to be submitted to the Navy Office in duplicate.

(c) Allotments are to come into force on the first day of the second month following the date on which the allotment is declared.

(d) Three months’ notice of stoppage or alteration of allotment is to be given to the Navy Office.

(2) Amounts paid by the Admiralty on behalf of the Commonwealth in respect of allotments shall be refunded periodically. Payment of any claim to the Admiralty in respect of allotments paid shall be sufficient acquittance in respect of payment of the allotments covered thereby.

Savings Banks in H.M.A. Ships.

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

(2) All moneys received by the Accountant Officer in the capacity of Commonwealth Savings Bank officer, which cannot be lodged with the Savings Bank on or before the first day of any month, shall be brought to account in his Cash Account, and treated in every way as Public Money. The amount of money brought to account in this way shall be telegraphed to the Director of Navy Accounts forthwith, who will cause the amount to be lodged with the Commonwealth Savings Bank.

(3) The statements required to be furnished to the Superintendent of the Commonwealth Savings Bank shall in such cases be transmitted at the earliest opportunity direct to the Director of Navy Accounts.

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

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

Accounts Officers.

41. Accounts Officers shall be appointed by the Naval Board in respect of H.M.A. Naval Establishments and Offices.

42. Accounts Officers, under the direction of the Officer-in-Charge, shall be responsible for collecting, receiving, and disbursing moneys for or on behalf of the Commonwealth, and they shall perform all the duties required of them, as laid down in these Regulations.

Cash Book.

43. (1) Every Accounts Officer shall keep a Cash Book, or Cash Books, in the prescribed form, which shall contain a complete record of his daily receipts and payments.

(2) Every item, whether of receipt or payment, shall be entered daily in the Cash Book in its actual order of occurrence.

(3) The Cash Book shall be balanced on the last day of each month.

Banking Accounts.

44. (1) Banking Accounts are not to be opened without the approval of the Treasurer.

(2) An application to the Naval Board for permission to open a Banking Account shall state fully the name and branch of the Bank proposed, and the reason for its choice, also the necessity for opening the Account.

45. All cheques drawn by an Accounts Officer shall be countersigned by an Officer appointed by the Naval Board, and the Bank shall be advised accordingly. The number of the cheque shall be inserted at the foot of each account.

46. Duplicate cheques shall not be issued without the approval of the Treasurer.

47. Public Moneys shall not in any circumstances be lodged in any Bank to a private account or be mixed with private funds.

Collections.

48. (1) All moneys payable to the Commonwealth and received by an Accounts Officer shall, unless otherwise directed by the Treasurer, be paid daily into a Bank appointed by the Treasurer to an account called Departmental Advance Account. Moneys received shall be paid to this account on the actual day of receipt, except that moneys received on any day after ordinary banking hours may be paid into the account on the next day on which the Bank is open.

(2) Such moneys shall not in any circumstances be considered as part of the balance of Public Money in the Accounts Officer’s charge which is available for payment of accounts.

(3) Unless otherwise directed by the Treasurer, the Accounts Officer shall, on or before the last day of each month, pay to such bank as may be appointed by the Treasurer, to the credit of the Commonwealth Public Account, the total of the amounts received by him during the month on account of the Consolidated Revenue Fund, Trust Fund, or Loan Fund, and he shall forward on the same day to the Sub-Treasury Accountant a statement in Form No. 3 of the Treasury Regulations showing details of all such receipts.

(4) An Accountable Receipt in duplicate (Treasury Form No. 4) shall be obtained from the bank for all such payments, one copy being attached to the statement forwarded to the Sub-Treasury Accountant, and the other copy filed by the Accounts Officer.

49. Every Accounts Officer shall obtain from the Bank an Accountable Receipt for every amount paid by him into the Departmental Advance Account. On the back of the Accountable Receipt shall be entered the details of the deposit, viz., amount of each cheque, notes, gold, &c. These details shall be verified by the Bank stamp.

50. The full amount of all moneys received or collected by an Accounts Officer for or on account of the Commonwealth shall, without any deduction whatever, be paid to the Departmental Advance Account.

51. Every Accounts Officer shall require from every person tendering repayments particulars in Form N.A. 8, which shall be attached to the monthly Abstract Cash Account when forwarded to the Director of Navy Accounts.

52. The Accounts Officer shall give official receipts on the proper printed forms for all amounts received. Manuscript receipts or acknowledgments for moneys shall in no case be issued. In cases where it is necessary to cancel receipt forms, the cancelled forms shall not be destroyed, but left attached to the butts.

53. Unless otherwise authorized by the Treasurer, all books of receipt shall be obtained from the Government Printer on the requisition of the Officer-in-Charge.

54. Record shall be kept by the Officer-in-Charge of all receipt forms received and issued to the Accounts Officer.

55. On receipt of advice that a cheque paid into the Departmental Advance Account has been dishonoured, the Accounts Officer shall immediately take steps to recover the amount, and shall report to the Director of Navy Accounts and to the Officer-in-Charge. The amount of any dishonoured cheque which has not been recovered shall not be included in the total amount of receipts for the month paid to the Commonwealth Public Account as prescribed in Regulation 48. Should the amount not be recovered within a month, the amount shall be written back in the Cash Book, and a note made against the original entry therein. Should the amount of a dishonoured cheque be recovered after the amount has been written back, it should be treated as an original payment to the Accounts Officer. A second receipt for the amount of a dishonoured cheque shall not in any case be issued, but when the amount is recovered after the entry writing back the amount has been made, a note shall be made in the Cash Book stating the reason for the non-issue of the receipt.

56. When any moneys have been received for the sale of public property, the Abstract Cash Account shall be accompanied by account sales and other documents relating to the sale.

57. When any moneys referred to in Section 28 of the Audit Act 1901-1912, or moneys received as deposits on tenders or as security for the performance of contracts, shall come to the possession or control of an Accounts Officer, he shall pay such moneys on the same day to an account called Receivers Trust Account, in the Bank into which he pays his usual receipts. All moneys referred to in this clause which at the expiration of three months from the date of payment into such Bank shall not have been paid to the person or persons entitled to receive such moneys, shall be paid by the Accounts Officer to the Departmental Advance Account, and brought to account to the proper head of Trust Fund.

58. (1) All cheques drawn on a Receivers Trust Account by an Accounts Officer shall be countersigned by an Officer appointed by the Naval Board, and the Bank shall be advised accordingly.

(2) A separate Cash Book shall be kept by the Accounts Officer in respect of transactions on the Receivers Trust Account, and vouchers shall be obtained and filed for all payments made.

59. When moneys are tendered to an Accounts Officer, if he is in doubt as to the manner in which they should be credited, or whether they are properly payable to him, or if he observes any irregularity in connexion with them, he may receive the moneys, giving a properly-qualified receipt, bring the amount to account as a credit to Trust Fund Suspense Account, and take immediate steps to obtain such information as will enable the amount to be transferred to the proper account.

Advances.

60. (1) The Treasurer may arrange for Accounts Officers to obtain necessary advances of money from the Commonwealth Sub-Treasury of any State or of the Northern Territory, or in such other manner as he may direct.

(2) Applications for advances of money are to be made out on the Form A.S.5/N.A.1.

(3) Applications which must be approved by the Officer-in-Charge, shall show the estimated amount required for expenditure, and the balance of advances in the hands of the Accounts Officer at the date of application.

(4) Applications are to be for so many pounds sterling—fractions of a pound are not to be demanded, except when a special advance is required to pay specific accounts, when the exact amount of the accounts may be applied for.

(5) Applications are to be made in duplicate, the original form being retained by the Officer advancing the money, and the duplicate, after the notice on the back has been signed, forwarded on the day of payment to the Director of Navy Accounts by the Officer advancing the money.

61. With the approval of the Officer-in-Charge, Accounts Officers may apply twice monthly for the estimated amount required to meet Pay and Contingencies.

62. Applications may, however, be made for special advances in addition to ordinary requirements when necessary to meet payment of specific accounts which have been certified and approved for payment.

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

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

65. (1) When preparing applications for advances, the Accounts Officer shall estimate approximately the amount required for expenditure under Pay and Contingencies, chargeable to each Division or Subdivision of the Appropriation Act, to Trust Fund or to Loan Account, and applications for advances should be prepared in accordance with such approximation.

(2) Certified and approved accounts may, however, be paid by the Accounts Officer, provided the balance of advances in his charge is sufficient to meet such expenditure.

66. When approving applications by Accounts Officers for advances of money, the Officer-in-Charge shall, in all cases, direct that the amount of the Advance approved shall be paid to the Departmental Advance Account at the Bank where such account is kept.

67. Any Sub-Treasury Paymaster who has lodged an advance to the credit of a Departmental Advance Account, in accordance with these Regulations, shall notify the Accounts Officer of such lodgment, in Treasury Form 30.

68. When an Accounts Officer has received a notification that an amount has been lodged to his credit at the Departmental Advance Account, he shall debit his Cash Account with such amount.

69. In cases where, for any reason, the balance of advances in the hands of an Accounts Officer is much in excess of anticipated requirements, he shall notify the Director of Navy Accounts at the earliest date in order that arrangements may be made for the amount in excess of current requirements to be lodged to the Commonwealth Public Account, or otherwise brought to account.

Certification of Accounts

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

71. Certifying Officers shall be responsible—

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

(b) That the accounts set forth the exact dates or periods and rates of service or supply, and the names of the places in respect of which the expenditure was incurred.

(c) That the particulars of the claims are stated in such a manner as will admit of the calculations being readily checked.

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

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

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

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

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

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

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

72. In preparing accounts for salaries, wages, and allowances, one month’s pay at an annual rate is to be calculated at one-twelfth of such annual rate. Salary for a portion of a half-year or of a quarter is to be computed as if payment were made by the month. Salary for a portion of a month is to be computed by multiplying the amount of the salary for the month by the number of days comprised in the period for which payment is to be made, and dividing by the number of days in the month. Where the rate is a weekly one, the wages for a portion of a week are to be computed by multiplying the amount of the wages for the week by the number of days for which payment is to be made, and dividing by six, except in cases where the employment is for seven days in each week, when the amount is to be divided by seven. For the purpose of computing Sunday pay, one day’s salary shall be computed by dividing the annual rate by 313.

73. Accounts for travelling and overtime shall state the rank of the officer or the rate of salary paid.

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

75. Petty expenditure should, as far as practicable, be included in one account, and, when not exceeding Five shillings in any one payment, may be paid without acquittance.

76. All Accounts for Contingencies are to be prepared on the Form N.A. 4, prescribed for services rendered to the Naval Department. After payment, the original forms shall be forwarded, with his monthly Abstract Cash Account, by the Accounts Officer making payment, and the duplicates shall be filed by the Certifying Officer in their proper numerical order.

77. When accounts are being forwarded to another State or place for payment, the duplicates should be detached and filed by the Certifying Officer before such accounts are despatched.

78. Each account for refund of revenue shall be prepared upon Form N.A. 9, and the directions given on the form are to be strictly followed. Every account for payment from the Trust Fund, the amount of which can be identified with a particular credit, must give a reference to such credit, and contain a certificate of the Accounts Officer that the money has been paid into the Commonwealth Public Account. The Accounts Officer shall make a note against the original entry in his Cash Book that such certificate has been given. A similar entry shall be made in the case of a Refund of Revenue. If necessary, Refund accounts should be forwarded to the Director of Navy Accounts before being certified.

79. Certifying Officers shall not be required to ascertain that the accounts they certify and approve for payment will, in addition to any accounts already certified and approved for payment, cause the amount of any appropriation to be exceeded; provided that directions given by the Director of Navy Accounts in regard to the certifying of accounts and in regard to the charging of accounts or applications for advances shall be strictly followed.

80. Every Certifying Officer shall keep a Register of Accounts in Treasury Form 19, or in such form as may be approved by the Naval Board, in which shall be registered all accounts dealt with by him.

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

82. All accounts certified are to be distinguished by numbers commencing with No. 1 on the first day of each financial year.

83. Before the Accounts Officer forwards his monthly Abstract Cash Account to the Director of Navy Accounts, the Certifying Officer shall mark in his Register of Accounts against the proper entry therein, the date of payment of any account included in such Abstract Cash Account, which has been certified by him.

84. All Transfer Accounts, after being checked and certified as to correctness, are to be forwarded direct to the Director of Navy Accounts.

85. In order to facilitate the payment of accounts, sub-advances may be approved, but the Accounts Officer shall not include the amount thereof as expenditure in an Abstract Cash Account or Naval Adjustment Account until the person to whom the sub-advance has been made has furnished vouchers for the expenditure. Repayments in adjustment of sub-advances shall be paid into the Departmental Advance Account, and noted in the Cash Book against the original entry.

Requisitions.

86. Requisitions on Treasury Form 15, or such other form as may be approved by the Treasurer, shall be submitted for approval to the Naval Board or to an Officer appointed for such purpose.

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

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

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

90. Immediately after the issue of the order, the requisition shall be forwarded to the Certifying Officer. Before certifying the account for the expenditure, he shall detach the order from the account, and attach it to the requisition, and a memorandum shall be made on both the requisition and the order that the account has been certified. Both requisitions and orders shall be retained in the Department.

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

92. In special cases, the purchase of articles of small value, transport of parcels, and minor services, may be approved by the head of the branch concerned, who will be held responsible for any improper expenditure or improper use of the authority given by this clause. All such transactions shall be registered by the Certifying Officer in a book kept for the purpose.

Payment of Accounts.

93. (1) Payment shall be made by the Accounts Officer only of accounts which are certified and approved for payment by a Certifying Officer under these Regulations.

(2) Accounts Officers may, without further authority, pay any account forwarded for payment which has been certified and approved for payment by a Certifying Officer under these Regulations.

(3) Except as may be otherwise provided in these Regulations, an Accounts Officer shall, at the time of paying any account, obtain a receipt in writing for every payment made.

94. Except as may be otherwise provided in these Regulations, payment shall be made by Accounts Officers:—

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

(b) To any Bank in the Commonwealth to the credit of the claimant’s account, if so directed by him. A duplicate of the pay-in slip, signed by the Teller and stamped with the Bank stamp, shall be attached to the account as full acquittance for the payment.

(c) To the holder of Treasury Form 24 or 25. 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 recognised unless approved in writing on the order by the Certifying Officer, or the Officer-in-Charge, or the Senior Officer at the office or place where payment is made.

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

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

(f) To official assignees and trustees of insolvent estates.

(g) To the public officer appointed to administer the estates of deceased persons.

(h) To a person authorized by a power of attorney after registration thereof by the Accounts Officer and the Certifying Officer.

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

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

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

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

96. Persons employed under the Naval Defence Act 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 employés of the Defence Department.

97. (1) Payments of salaries and allowances to persons appointed at an annual or monthly salary, and not paid sea-going rates of pay as set out in Financial Regulations under the Naval Defence Act

1910-1912, shall be made twice monthly, viz., on the fifteenth and the last day of each month, or on the preceding week-day when any of such days fall on a Saturday, Sunday, or public holiday.

(2) At the mid-monthly payment, fractions of £1 shall not be paid, but a payment on account of monthly pay shall be made of half the amount of monthly pay, less odd shillings and pence, provided that the amount of pay due is greater than such payment. The balance of pay due for the month shall be paid at end-of-month payment.

(3) Payments to persons appointed at daily or weekly rates of pay may be made weekly or fortnightly, or at such other periods as may be approved by the Naval Board.

98. In cases where it is necessary to forward accounts to another State or place for payment, such accounts shall be forwarded with Form N.A. 5. The Accounts Officer paying such accounts shall insert the date of payment against each account in the place provided on the form, and return the form to the Officer forwarding the accounts for payment. After payment the accounts shall remain with the Officer making payment, and shall accompany his Abstract Cash Account when forwarded to the Director of Navy Accounts.

99. An Accounts Officer shall, in the event of receiving any claim which appears to him 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 Regulation 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 Naval Secretary, and the account shall not be paid without the approval of the Naval Board.

Monthly Abstract Cash Account.

100. The Accounts Officer shall prepare an Abstract Cash Account for each month on Form N.A. 7, classifying and grouping all items of receipt under the correct head, and classifying and grouping all expenditure under the various Divisions, Subdivisions, and Items of the Appropriation Act, and under heads of Trust Fund and Loan Fund.

101. The Abstract Cash Account, with all supporting vouchers in hand, shall be transmitted by the Accounts Officer to the Director of Navy Accounts not later than three days after the end of the period to which it relates. All the certificates and information required by the form shall be completed and signed before the account is forwarded. The remainder of the supporting vouchers shall be forwarded to the Director of Navy Accounts at the earliest possible date.

102. Although there may be no transactions during the month, the Accounts Officer shall render an account exhibiting any balance remaining thereon. When there is no balance or transaction to record, a “Nil” account shall be rendered for the period.

103. Every Abstract Cash Account when forwarded to the Director of Navy Accounts shall be accompanied by a return (Form N.A. 11), verified by statutory declaration, of all public moneys received by the Accounts Officer, by virtue of his office, during the period to which such Abstract Cash Account relates. Such declaration shall not include any moneys which under these Regulations the Accounts Officer is authorized to retain in his possession or under his control. If no moneys have been received which should be included, a “Nil” Return shall be furnished.

104. Each Accounts Officer shall prepare a Naval Adjustment Account for each month, in Form N.A. 10, to be forwarded, with the Monthly Abstract Cash Account, to the Director of Navy Accounts. The debits shall be the totals of the various items of the Appropriation Act, Trust Fund, Loan Fund, or other accounts as shown in the Abstract Cash Account. Credits in respect of advances received will be made in the office of the Director of Navy Accounts. No entry in respect of amounts paid into the Commonwealth Public Account should appear in the Naval Adjustment Account.

105. (1) On an Accounts Officer being superseded or relieved, he shall make up his accounts and pay in his collections to date, and transmit an Abstract Cash Account and a Naval Adjustment Account to the Director of Navy Accounts.

(2) The balance of public money in his charge shall be transferred to his successor after the amount has been verified as directed in Regulation 106.

Examination of Cash Account.

106. (1) The Officer-in-Charge, or such Officers as he may appoint for the duty, shall, at least once each month, examine the Cash Account for the month, and, in so doing, the counterfoils of receipts, vouchers, and other necessary documents in support of the debits and credits, shall be inspected, and the amounts compared with the several entries in the Cash Book.

(2) The entries in the Cash Book and the Bank Pass Book shall also be compared and reconciled.

(3) The Examining Officers shall satisfy themselves by personal inquiry at the Bank, or by procuring a certificate from the Bank, as to the amount of the bank balance, and a certificate shall be signed on the Monthly Abstract Cash Account as to the correctness of the amount of public moneys in the Accounts Officer’s charge.

(4) The Officer-in-Charge may also make, or cause to be made, any further examination of the accounts he may deem necessary.

Payments to Casual Workmen and Employes at Naval Bases and Naval Establishments.

107. The names of all workmen and casual employés 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, &c., of each employé, shall be shown on the Pay Book in the place provided.

108. 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 a certified copy forwarded to the Director of Navy Accounts, and a new Pay Book commenced.

109. (1) Payment of wages to casual workmen and employés at Naval Bases and Naval Establishments 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) Before payment commences, the amount due to each employé for the period covered by the payment, and all figures and totals, shall be inserted in ink on the Pay Book, Pay Sheet, or Pay List from which payment is to be made.

(3) The amount required for the payment shall be ascertained by the Certifying Officer, and a sub-advance account in the name of the Accounts Officer shall be certified and approved for payment.

(4) The amount which each person is to receive shall be placed in the proper compartment of the pay trays or in separate receptacles, according to the system of payment. Where it is not possible for the Accounts Officer to do this himself he shall take steps to insure that the duty is correctly performed.

(5) The amount to be paid to each person shall be carefully checked, and the cash balanced before payment commences.

(6) Payment shall be made in the presence of two witnessing officers, in addition to the Accounts Officer or Paymaster 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.

(7) After payments have been made, a certificate (Form N.A. 6) of the amount paid shall be prepared and signed by the Accounts Officer or Paymaster, 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 employés were duly mustered and paid, and that all complaints and inquiries were investigated in their presence, and the signatures of the Accounts Officer or Paymaster 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.

(8) 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.

(9) The names of those persons unable to attend the general payment, and the amount due to each, shall be entered in the Casual Payments Book immediately the general payment has been completed, and the entries attested by the signatures of the Accounts Officer and of one of the witnessing officers.

(10) Payment may also be made to a person producing a written order, 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.

(11) 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 (7) of this regulation, or an additional certificate, or certificates, of such payments shall be given.

(12) In cases where a repayment to the Departmental Advance Account is necessary to adjust a sub-advance made to pay wages, a note showing the date of repayment, shall be made in red ink in the Casual Payments Book, and also on the Muster and Pay Book, against each amount in respect of which a repayment is made. Similarly, a note shall be made on the Muster and Pay Book against the total of the payment for the period to which such repayment relates.

PART IV.—MISCELLANEOUS.

110. (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.

(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.

111. (1) The Naval Board may approve of the sale or the writing off of condemned, unfit, damaged, or deficient stores, the original value of which does not exceed £100.

(2) Where the original value exceeds £100, the approval of the Treasurer, on the recommendation of the Naval Board or the Minister, shall be obtained.

(3) The Naval Board may approve of the taking on charge of excess stores.

112. The Director of Navy Accounts shall be responsible for keeping 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.

113. 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 audit of 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.

114. The Treasurer may issue an authority to the Director of Navy Accounts notifying him of the amounts included, in respect of Naval Votes, in any warrant signed under Section 32 of the Audit Act 1901-1912, and the Director of Navy Accounts shall be responsible that such amounts are not exceeded.

115. 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.

116. 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 Depôt, 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.

117. 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.

118. 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 an Accounts Officer.

119. 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.

120. 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.

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

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

123. Gazette notices may be accepted without further authority in the matter of appointments, rates of pay, and all other matters relating to the receipt and payment of public moneys.

124. 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.

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

126. All officers who incur or authorize expenditure will be held responsible for the exercise of due economy.

127. All officers whose duties are connected with the receipt or payment of moneys are required to acquaint themselves with these Regulations. Officers at the head of the various branches of the Naval Department are directed to send in requisitions for copies of these Regulations for the use of all such officers under their control.

128. 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 1901-1912, 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.

APPENDIX.

_______

LIST OF FORMS REFERRED TO IN NAVAL ACCOUNT REGULATIONS.

________

SHIPS’ FORMS.

Original.

A.S. 5. Regulation 12.

N.A. 1.

Commonwealth of Australia.

Departmental Registration Number.

Treasury Voucher 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 for payment. I direct that the amount be paid to*

Officer Commanding or Officer in Charge

Name of Ship, Establishment, or Office

Place

Date

Receipt to be signed when amount is not paid to a Bank.

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, or if paid to a Bank, name of Departmental Advance Account, name of Bank, and place. Bank receipt for payment to be attached.

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

________

Duplicate.

(To be forwarded, to Director of Navy Accounts.)

A.S. 5.

N.A. 1.

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 for payment. I direct that the amount be paid to*

Officer Commanding or Officer in Charge

Name of Ship, Establishment, or Office

Place

Date

* Insert name of Accountant Officer, or if paid to a Bank, name of Departmental Advance Account, name of Bank, and place. Bank receipt for payment to be attached.

Receipt to be signed when amount is not paid to a Bank.

Received this from Sub-Treasury Paymaster, the

sum of pounds, shillings, and pence.

Witness to Payment

Signature of Accountant Officer.

________

Notice to Director of Navy Accounts.

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

Signature of Sub-Treasury Paymaster

Place

Date 191

The Director of Navy Accounts,

Navy Office,

Melbourne.

*Insert name of Accountant Officer, or if paid into a Bank, name of Departmental Advance Account, Bank, and place

A.S. 11a. Regulation 27.

COIN BOOK.

H.M.A.S.

Note.—Particulars of amounts accidentally under or over coined before commencing the payment are also to be inserted on this page, the folios of the Ship’s Ledger on which the errors were made being stated in every case.

Bi-Monthly payment on of 19 
Settlement

Paymaster. 19

_________

A.S. 17. Regulation 27.

H.M.A.S. Cash Account for month of 191      .     Vr. No.

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

CERTIFICATE OF PAYMENT OF OFFICERS AND MEN.

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.

Captain (or Officer

present in his place).

191

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.

Assistant Paymaster or Clerk.* Accountant Officer.

Casual Payments.

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

191 , are duly supported by receipts.

Captain (or Officer

deputed by him).

I certify that the amount of pounds shillings and pence, being the amount shown in the Casual Payments Book (Form A.S.—18), 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.

Assistant Paymaster or Clerk.* Accountant Officer.

_______

Abstract.

Approved

Commanding Officer.

NOTES.

* When an Assistant Paymaster or Clerk 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.

A.S. 18. Regulation 27.

A.S.—22. Regulation 15.

H.M.A.S. Cash Account for Month of 19      .     Vr. No.

VOUCHER FOR PURCHASE.

To be made out in accordance with Regulations.

* Stores

H.M.A.S. at

Bought of

Between 19      , and    19

The above is a correct statement.

Initials of Officer Officers

checking Rates who made

and the

Calculations. Purchase.‡

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 shewn 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.

C.8734.

B

We do hereby certify, that all the Articles mentioned in the foregoing Account were 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   .

Commander or

Senior Lieutenant.

Navigating Officer.

Signature and Rank of

the Officer in whose

charge the Articles

were placed.

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

Captain.

Received this day of 191 , from

Mr. Paymaster of H.M.A.S. the full amount of the foregoing Account by †

Witness to the payment,

Vendor’s Signature.

* 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.

__________

A.S. 22a. Regulation 15.

CONTINGENCIES.

Cash Account, Month of 19     .     Voucher No.

H.M.A.S.

Dr. to

(Insert address, rank, rating, &c.)

I certify that this account is correct as regards computations, castings, and rates of charge

 Initials of Officer  Certified and approved for payment—

———— checking Rates

  and

 Calculations. Commanding Officer. Date / /

Date / /

Accountant Officer.

Received on the 19      , the sum of pounds shillings               pence, in full

payment of above account.

Witness to the payment and signature—

This Form is for use in all cases of contingent and incidental expenditure other than purchase of stores, for which the prescribed Form A.S. 22 must be used. It is to be particularly observed that the use of this Form does not supersede the production of any certificate or information required to be furnished.

A.S. 25. Regulation 15.

H.M.A.S. Cash Account for Month of 19      .     Vr. No.

Financial Year, 19

Div. No.

Sub-div. No. Item No.

19

This is to certify that the sum of pounds shillings and  pence has been paid, and that the sum of  pounds  shillings and              pence has been charged against the men’s wages on the Ship’s Ledger, as shewn herein.

Paymaster.

Initials of Assistant Paymaster.

Approved and Certified.—The amounts stated in this Voucher have been paid by my authority, and do not exceed the amounts authorized by the Regulations.

Captain.

_____

Rewards and Expenses paid for the apprehension of Deserters and Stragglers in the Month of 19

Note.—These Payments are to be made at the time when the Deserters or Stragglers are brought on Board.

When the absentee is escorted by civil police, the time necessarily occupied in conveying the man to his destination and returning is to be stated.

A.S. 27. Regulations 20 and 27.

H.M.A.S. Cash Account for Month of 19 Voucher No.

The following Payments on account of*

are comprised in this Voucher.

Initials of Accountant Officer Certified and Approved—

Commanding Officer.

* Here state the Service. Payments in excess of Five Shillings are not to be included in this Voucher in respect of more than one item of the Appropriation.

A.S. 29. Regulation 6.

MONTHLY CASH ACCOUNT.

H.M.A.S.

Period 19

Accountant Officer

Statement of Moneys deposited for Custody only

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

Remaining due to Depositors as shown on previous Account..............£

Deposited during the period of this Account..........................£

Total.....................................£

Deduct—

Deposits withdrawn during period of this Account..................£

Balance of Deposits remaining in hand....................£

Statement of Balance of Public Money Transferred to next Account.

Money and Open Vouchers......................................£

Balance at Bank..............................................£

Postal Orders................................................£

Postage Stamps...............................................£

Total........................................£

Accountant Officer’s Certificate.

Examined. Assistant Paymaster.

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.

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 or quarter have been made. (See Naval Account Regulations.)

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 personally forward it to the Director of Navy Accounts. (See Naval Account Regulations.)

_______

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 Mr.              , the Paymaster, 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 under Naval Account Regulations (Form A.S. 37).

£  Public Cash in Chest.

£  Balance at Bank.

£  Money on Deposit for Custody.   Captain or Commander.

£  Total in Hand.

_______

Certificate of Examination of the Cash Account.

191 

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 Mr.                    , 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.

£ Total

______

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  ,19 , per                                          from

Captain.

  191

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

† Insert amount in words.

‡ Hers 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 balance per Cash Book.

A.S. 30 Z. Regulation 22.

ABSTRACT CASH ACCOUNT.

H.M.A.S.

Month of 191

Accountant Officer.

____

Dr. Receipts.

* As the case may be.

Expenditure.

Cr.

(All Expenditure as per Cash Book to be summarized under correct item of Appropriation).

This Abstract Cash Account, together with the Monthly Cash Account for is delivered herewith for transmission by you in accordance with the Naval Account Regulations.

Paymaster.

Approved and transmitted by me this 191 .

Captain.

N.B.—The Captain is to retain these Accounts in his own possession until the first opportunity that offers for him personally to forward them to the Director of Navy Accounts.

A.S.—37. Regulation 11.

ACCOUNT OF MONEYS DEPOSITED WITH THE ACCOUNTANT OFFICER FOR CUSTODY ONLY.

(Naval Account Regulations.)

N.B.—1. This Form is to be produced for the inspection of the Officer or Officers examining the Accountant Officer’s cash balance on the occasion of each inspection of Public Money (vide Naval Account Regulations).

2. When the amount at deposit in any specific case exceeds a sum of £50, the authority of the Captain is to be obtained herein.

A.S.—45. Regulation 36.

TRANSFER LIST.

For Persons discharged from H.M.A.S. to H.M.A.S.

Note.—No erasures are to be made on this List. Corrections are to be verified by the initials of the Paymaster.

Cause of Discharge and other remarks are to be shown immediately under the entry to which they refer.

(1.) The above  Persons were discharged from H.M.A.S.

on 191

(2.) Victualling adjusted to 191 , inclusive.

(3.) Pay adjusted to 191 , inclusive.

(4.) Deferred Pay credited to 191 , inclusive.

(5.) Officer’s Uniform Allowance adjusted to 191 , inclusive.

Paymaster.

Assistant Paymaster.

Enclosure No. , with Ledger of H.M.A.S. to 191

______

A.S.—54. Regulation 37.

H.M.A.S.

 At LIST OF ALLOTMENTS TO BE STOPPED

  191 for the Month of  191

A.S.—63. Regulation 37.

LIST OF ALLOTMENTS SIGNED IN HIS MAJESTY’S AUSTRALIAN SHIP

at and forwarded , 191

Instructions for Rendering—

1. The List should be prepared in conformity with Article 33 of the Naval Account Regulations.

2. Not more than 60 allotments should be shown on a list.

3. Allotments of officers should appear on a separate list from those of men, and new allotments on a separate list from those reduced, increased, or transferred.

4. A list should contain only allotments commencing the same month.

For use at Navy Office only—

List examined and Amounts checked.

Allotments entered on Cards.

Allotment Books and Notices written.

Read off by Cards.

Books and Notices examined.

„  „ signed.

„  „ issued.

(See Articles 1605, 1612, and 1613, King’s Regulations, 1906.)

S.—54. (Revised—February, 1908.) Regulation 39.

H.M.A.S. at LIST OF ALLOTMENTS TO BE STOPPED

191   for the Month of 191

S.—63. (Revised—July, 1908.) Regulation 39.

LIST OF ALLOTMENTS SIGNED IN HIS MAJESTY’S SHIP

at and forwarded , 19

Instructions for Rendering—

1. The List should be prepared in conformity with Article 1605 of the King’s Regulations, 1906.

2. Not more than 60 allotments should be shown on a list.

3. Allotments of officers should appear on a separate list from those of men, and new allotments on a separate list from those reduced, increased, or transferred.

4. A list should contain only allotments commencing the same month.

For use at Admiralty only—

List examined and checked by C.R. Cards.

Allotments entered on C.R. Cards.

Allotment Certificates written.

Read off by C.R. Cards.

Certificates examined,

„  signed.

„  issued.

Allotments entered on Audit Cards.

„  „  Savings Bank Cards.

List No. Regulation 28. Folio. No.

A.S. 41. Revised May, 1913.

A.S. 41 A.

B I.—Balance Irrecoverable; B.P.—Bugler Pay; C.M.—Command Money; C.M.T.—Allowance for Care of Mess Traps; Dg.—Diving; D.M.S.—Difference of Mess Subscription; E.C.A.—Engine Charge Allowance; F.B.—Former Book; F.E.—First Entry; G.M.—Gunner’s Mate; Lg. A.—lodging Allowance; L.T.O.—Leading Torpedo Man; S.—Straggling Expenses; S.G.—Seaman Gunner; S.P.—Submarine Pay; T.B.—Torpedo Boat Pay; T.B.D.—Torpedo Boat Destroyer Pay: T.G.M.—Torpedo Gunner’s Mate; T.P.—Tropical Pay; V—Absent with Leave or on Duty; X—Absent without Leave.

† Sub-Vouchers for Settlement Credits are to accompany ledger, and to be arranged alphabetically, * Separate totals are to be shown for each class of credit or debit,

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

A. S. 41b. Regulation 28.

SUMMARY OF QUARTERLY LEDGER OF H.M.A.S.

Commencing 191  Ending   191

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 shewn 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 shewn 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.

Assistant Paymaster or Writer. Accountant Officer.

Approved, believing the above to be correct,

Captain

A.S. 41b. Revised May, 1913.

Summary of Quarterly Ledger.

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

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

FORMS.—NAVAL ESTABLISHMENTS AND OFFICES

A.S. 5. Regulation 60.

N.A. 1.

Original.

Commonwealth of Australia.

Departmental Registration Number. Treasury Voucher 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 authorised 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 for payment. I direct that the amount be paid to*

Officer Commanding or Officer in Charge

Name of Ship, Establishment, or Office

Place

Date

* Insert name of Accountant Officer, or if paid to a Bank, name of Departmental Advance Account, name of Bank, and place.

_____

Receipt to be signed when amount is not paid to a Bank.

Received this  from Sub-Treasury Paymaster, the sum of pounds  shillings and                             pence.

Witness to payment

Signature of Accountant Officer.

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

A.S. 5.

N.A.1.

Duplicate.

(To be forwarded to Director of Navy Accounts.)

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 for payment. I direct that the amount be paid to*

Officer Commanding or Officer in Charge

Name of Ship, Establishment, or Office

Place

Date

* Insert name of Accountant Officer, or if paid to a Bank, name of Departmental Advance Account name of Bank, and place.

_______

Receipt to be signed when amount is not paid to a Bank.

Received this from Sub-Treasury Paymaster, the sum of              pounds              shillings and              pence. Witness to Payment

Signature of Accountant Officer.

_____

Notice to Director of Navy Accounts.

The amount of £ : : as shown on this account has this day been paid

to*

Signature of Sub-Treasury Paymaster

Place

Date 191

The Director of Navy Accounts,

Navy Office,

Melbourne.

* Insert name of Accountant Officer, or if paid into a Bank, name of Departmental Advance Account, Bank and place.

N.A. 2. Regulation 74, Department of Defence—Naval. Departmental

Registration No.

Establishment or Office

SALARIES.

Division No. 

Place

Month of 19 Subdivision No.

Certified and Approved for Payment as to Certified and Approved for Payment.

Mid-Monthly Pay.

Certifying Officer. Date Certifying Officer. Date

______

N.A. 3. Regulation 74, Department OF Defence.—Naval. Departmental

Establishment or Office  Registration No.

Place SALARIES.

The Commonwealth of Australia, Dr. to the undermentioned persons for Salaries and Wages, from the              day of                                          to the                            day of                                          19              inclusive.

Certified and Approved for Payment,

Certifying Officer.

Date    /    /

N.A. 4—Contingencies. Regulation 76.

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

The Commonwealth of Australia, Departmental

Department of Defence—Naval. Registration No.

Dr. to

(Insert Address when necessary.)

Received on the 191 ,   the sum of                                          pounds

                                                                        shillings pence, in full payment of the above account.

Witness to the Payment and Signature

Cheque No.

____

Order No. 1.

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

Signature of Claimant.

Directions.

If the Claimant is unable to attend in person at the Department, he may, by filling up and signing the above Order, direct the amount to be paid to his credit at any bank in the Commonwealth.

The Claimant may, if he prefer, issue an order in the form of Order No. 3 of the Treasury Regulations.

N.A. 4. Departmental

Duplicate. Registration No.

(For Office use only.)

Dr. to.

(Insert Address when necessary.)

(For Office use only.)

Checked with original Account Certified by—

and examined by—

Date passed for payment

If forwarded to another State for Date forwarded

payment, insert Officer to whom

forwarded and State.

Date of payment

_____

N.A. 5. Regulation 98.

Commonwealth of Australia.

DEPARTMENT OF DEFENCE—NAVAL.

To the Accounts Officer

The undermentioned Accounts are forwarded for favour of payment. Kindly insert the date of payment against each account and return list to me as early as possible.

This Statement is to be press copied before despatch by the Officer forwarding accounts for payment.

N.A. 6. Regulation 109.

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.

Sub-Div. 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 Boot 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.

* Witnessing Officers

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 191 .

* One of the witnessing officers shall be the Officer in Charge of the Establishment, or the Senior Officer present in his place.

N.A. 7. Regulation 100.

ABSTRACT CASH ACCOUNT.

H.M.A. Naval Establishment or Office

Period  19

Statement of Amount carried forward to Next Account.

Statement of Sub-Advances.

_______

N.A. 7.

Dr. Receipts.

* As the case may be.

Expenditure. Cr.

Expenditure as per Cash Book to be summarized under correct item of Appropriation or Trust Fund.)

Statement of Moneys Deposited for Custody only.

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

Naval Account Regulations.

Certificate of Monthly Examination of Cash Book.

Naval Account Regulations.

This is to Certify—

(1) That  have examined the entries in the Accounts Officer’s Cash Book with the Vouchers produced or properly accounted for and find them correct.

(2) That  have compared the entries in the Cash Book with the Bank Pass Book and reconciled the balances shown therein.

(3) That the balance of Public Money in the Accounts Officer’s charge is as follows:—

Dated this day of 19

Signatures of Examining Officers.

________

N.A. 8. Regulation 60.

Commonwealth of Australia.

REPAYMENTS TO CREDIT OF REVENUE, OR EXPENDITURE (OTHER THAN ADVANCES).

Statement of Amounts paid this day of 19 to the Accounts Officer for the Department of Defence—Naval, at

Entered—

for Director of Navy Accounts. Signature of Accounts Officer or other Person.

N.A. 9. Regulation 78.

REFUND ACCOUNT.

The Commonwealth of Australia. Departmental

Department of Defence—Naval. Registration No.

Dr. to

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

Refund from*

Entered— Certified and approved for payment—

for Director of Navy Accounts. Certifying Officer.

Date / / Date / /

Received on the  191    , the sum of                            pounds              shillings

and  pence, in full payment of the above account.

Witness to the payment

and Signature.

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

______

Certificate of Accounts Officer.

Refund Account No.

I certify that the sum of £  was received at this office on the              day of               191              , and was included in an amount of £               paid to the Commonwealth Public Account on                                          191                            .

Accounts Officer.

at day of 191 .

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

_____

Order No. 1.

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

Address.

______

Directions.

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

The claimant may, if he prefer, issue an order in the form of Order No. 3 of the Treasury Regulations.

N.A. 9.

Duplicate. Departmental

(For Office use only.) Registration No

REFUND ACCOUNT.

The Commonwealth of Australia.

Department of Defence—Naval.

Dr. to

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

Refund from*

(For Office use only.)

Checked with original Account Certified by—

and examined by—

Date passed for payment

If forwarded to another State for

payment, insert Officer to whom Date forwarded

forwarded and State

Date of payment

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

______

N.A. 10. Regulation 104. Departmental Registration No. Treasury Voucher No.

Commonwealth of Australia.

Cash Account, H.M.A.

Month of Financial Year.

NAVAL ADJUSTMENT ACCOUNT.

(To show totals of items detailed in Abstract Cash Account.)

I certify that this Account is correct and that the above entries have been recorded in the books of this office.

Director of Navy Accounts.

Navy Office,

Melbourne, 191

N.A. 11. Regulation 103.

NAVAL ACCOUNT REGULATIONS.

(Section 63A, Audit Act 1901-1912.)

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 107.

MUSTER AND PAY BOOK.