Belize City Council (Accounting) Regulations

Cap. 85s06 · Revised Edition 2020 · 57 sections

s. 1Citation
s. 2Responsibilities of Accounting Officer
s. 3Accounting Officer answerable to Council
s. 4Authority for expenditure of Council funds
s. 5Draft annual estimates
s. 6Draft supplementary estimates
s. 7Classification of subdivisions of accounts
s. 8Record of transactions
s. 9Reallocation of funds
s. 10Limitations of reallocation
s. 11Application for reallocation
s. 12Receipts, etc
s. 13Register
s. 14Custody of money
s. 15Gross amounts to be accounted for
s. 16Advances, etc., of Council money prohibited
s. 17Value book
s. 18Errors in issuing receipts, etc.; how to be dealt with
s. 19Exhausted receipt books, etc
s. 20Receipt books to be kept under safe custody
s. 21Difficulties in collecting Council Revenue
s. 22Public notices respecting payments by public
s. 23When Council monies to be banked
s. 24Official receipt and/or licence numbers to be written on back of cheques
s. 25Payments
s. 26Payment not exceeding fifty dollars
s. 27Approval of financial controller
s. 28Officers personally liable for improper disbursements
s. 29Certifying officers liable for improper disbursements
s. 30Payments charged to different subheads; how made
s. 31Vouchers to contain full particulars
s. 32Authorisation of payment vouchers
s. 33Delegation of powers to sign vouchers, etc
s. 34To whom payments to be made
s. 35Personal advances
s. 36Payment on vouchers and alterations
s. 37Cash received by City Administrator; how dealt with
s. 38Private money not to be mixed with Council money
s. 39Bank overdraft and advances
s. 40Boards of Survey
s. 41Account entries
s. 42Documents needed for audit
s. 43Stores and Property
s. 44Stores; how to be kept
s. 45Boards of Survey for stores
s. 46Handing over of Council stores
s. 47Report of losses
s. 48Causing losses or deficiencies to be made good
s. 49Losses of funds in excess of one thousand dollars
s. 50Losses and deficiencies of stores in excess of one thousand dollars
s. 51Cancellation of arrears
s. 52Write-offs on recommendation of Council
s. 53Worn out stores
s. 54Audit
s. 55General
s. 56Discharge of City Administrator’s duties
s. 57Penalty