Section 28

It is clear from the following that the Finance Officer will not be in a position to exercise a veto on operations in a department, or to interfere in any way in matters related to the general technical function of the department. Indeed, once the departmental policy intention has been laid down by the proper authority (i.e. the Minister in consultation with the Chief Executive Officer) the Finance Officer’s job will be to see, to the best of his ability and within the structure of the government’s system of financial control, that it can be and is financed. His task is solely to ensure that whatever a Chief Executive Officer wants to do, if it involves the spending of public funds, is done according to the financial regulations and with the maximum of economy. In other words, he performs the same function within a Ministry as the Ministry of Finance does within the government as a whole and just as no proposal involving the expenditure of public funds can be put to the Cabinet except with the concurrence of the Ministry of Finance, therefore no departmental proposal involving expenditure should be formulated except in consultation with the Finance Finance and Audit (Reform) 17 Officer. But he, like the Ministry of Finance, is not so much concerned with the substantive nature of the proposals as with the questions: Have we the money available? Will we obtain maximum value for our money? What safeguards have we against fraud, waste and loss? Is there authority for the expenditure? 28. In Order to preserve the efficiency of the Finance Officers, they will as far as possible be transferred to other Ministries at regular intervals. This will involve no dislocation, since all Finance Officers, in whatever department, will be operating what is basically a uniform system. 18 Finance and Audit (Reform) CHAPTER II Receipts Preparation and use of prescribed forms. 51. Except in those cases specified in Order 75, an officer with accounting responsibilities shall give a receipt in the prescribed form for every sum paid to him. The receipt shall be made out at the time the money is collected and shall accord with the amount of actual collection, even though the latter, by error or otherwise, differs from the amount which should have been collected. In no circumstances may temporary or unofficial receipts be given. 52. The type of receipt to be used shall be prescribed by the Accountant General in consultation with the Auditor General. In this connection, the most careful consideration shall be given to the desirability of standardisation and accordingly any new legislation concerning the form of licences, permits and other documents of the same nature shall be referred to the Ministry of Finance at the appropriate drafting stage. 53. Officers issuing receipts shall ensure that legible and complete duplicate and triplicate carbon copies have been made before parting with the original to the payer except where a fixed fee receipt of the foil and counterfoil type is presented. 54. The original receipts and licences shall be completed in ink with a ball point pen. The use of felt tip pen is strictly prohibited. 55. Except where otherwise authorised by the Accountant General the original shall be issued to the payer, the duplicate shall be attached to the paying-in form when remitting the money to the Treasury or Sub-Treasury and the triplicate shall remain at the office of issue for examination and audit. Finance and Audit (Reform) 19 56. Where receipt or licence forms contain spaces for the insertion of detail in manuscript, the appropriate detail shall be inserted in each such space. 57. The handwriting shall be neat and legible, and it is essential that fresh carbons are regularly inserted to ensure clear reproduction of copies. 58. No alteration of any type whatever shall be made on a receipt. When a form is spoilt, it shall not be destroyed, but shall, together with all copies, be cancelled with the word “CANCELLED” written across it. In the case of receipt books of the foil and counterfoil type, both the foil and counterfoil shall be marked ‘CANCELLED”. No alteration on receipts allowed. 59. The original and duplicate copies of cancelled Treasury receipts shall be included in numerical Order with the duplicate copies of issued Treasury receipts at the time of submission by the Sub-Treasury Finance Officers to the Accountant General of their cash books with supporting vouchers. The original and duplicate copies of cancelled revenue collector’s receipts shall be included in numerical Order with the duplicate copies of issued revenue collector’s receipts and attached with them to the appropriate paying-in form at the time of the next payments to chest. The original copies of cancelled fixed fee receipts if of the carbon type of the counterfoil of cancelled fixed fee receipt if of the foil and counterfoil type shall also be attached to the appropriate paying-in form when payment into the Treasury or Sub-Treasury is next made. Disposal of cancelled receipts. 60. Unless otherwise approved in writing by the Accountant General after consultation with the Auditor General, every revenue collector shall keep a cash book (which includes counter blotter) in which all receipts shall be entered daily and in which all payments to the Treasury or Sub-Treasury or other prescribed office shall be promptly recorded. Revenue Collector’s Cash book. 61. All receipts entries in the revenue collector’s cash book (which includes counter blotter) shall include the dates, 20 Finance and Audit (Reform) numbers, names and amounts of all receipts issued except that the names may be omitted and the bulking of receipts permitted with the prior written approval of the Accountant General. A copy of any such approval shall be pasted on the inside front cover of the revenue collector’s cash book as long as it is applicable. The revenue collector shall obtain a Treasury receipt for all monies paid in by him and shall either fully paste this receipt neatly in his cash book or file it separately and record its date and number in his cash book. 62. Payings-in to the Treasury, Sub-Treasury or other office authorised by the Accountant General shall be made at least weekly on the day appointed, or at such longer interval as may be approved by the Accountant General in writing. A copy of any such approval shall be pasted on the inside front cover of the revenue collector’s cash book and shall be repeated on the inside front cover of future cash books, as long as it is applicable. Payings-in by Revenue Collectors. 63. A revenue collector shall present his cash book and unused (or part used) receipt book(s) to the checking officer in the Treasury or Sub-Treasury or other office authorised by the Accountant General on his appointed day even though he has made no collections since his last paying-in except that where internal checking arrangements of the cash book(s) have been drawn up in writing by the Accounting Officer or his Finance Officer and approved in writing by the Accountant General and the Auditor General then only the cash book(s) shall be presented. All such internal checking arrangements shall require a certificate to be given in the cash book by the Accounting Officer or his Finance Officer. 64. Paying-in shall be supported by a revenue collector’s paying-in form and the duplicate of the receipts issued by the revenue collector, which shall be included by the receiving officer in his accounts. Finance and Audit (Reform) 21 65. (a) Where the revenue collector is required to present his cash book and unused (or part used) receipt book(s), the checking officer responsible for checking revenue cash book at the Treasury, Sub-Treasury or other office authorised by the Accountant General shall check the revenue collector’s cash book since the date of the last paying-in against copies of the receipts to satisfy himself– (i) that all receipts have been accounted for and that there is no break in sequence. (ii) that all receipts have been correctly entered with particular regard to amount and allocation. (b) Where internal checking arrangements have been approved as in Order 63, the checking officer responsible for checking revenue cash books at the Treasury, Sub-Treasury or other office authorised by the Accountant General, shall satisfy himself that the required certificate has been given in the cash book(s). (c) If satisfied as in (a) or (b), the checking officer shall then check the additions of the cash book and see that all particulars on the revenue collector’s paying-in form are correctly entered. If satisfied, the checking officer shall then initial and date the cash book and paying- in form as evidence of his check, hand the paying-in form to the cashier and retain the cash book until he has verified lodgement as required in Order 66. 66. The revenue collector shall then pay in to the receiving cashier, who shall satisfy himself that the paying-in form has 22 Finance and Audit (Reform) been duly checked by reference to the initials of the checking officer thereon, and obtain a Treasury receipt(s) to cover the total amount paid in. The revenue collector shall then produce these receipts to the checking officer who, if satisfied that they cover the amount due according to the revenue collector’s cash book, shall hand back the cash book to the revenue collector. 67. A paying-in register shall be kept by the checking officer at the Treasury, each Sub-Treasury and each other office authorised by the Accountant General showing all revenue collectors required to pay in to them. In addition to the name of the revenue collector, the register shall contain the following particularsRevenue Appointed Date of Initials of Reasons Collector Day Lodgement checking officer for non- lodgement (Reasons to be entered by checking officer) In addition to the appointed paying-in day payment should be made on the last day of the month. 68. The purpose of this register is to facilitate proper supervision of regular lodgement of revenue by revenue collectors. Checking officers shall immediately bring to the notice of the officer in charge of the section (e.g. Finance Officer in Treasury or chief clerk in Sub-Treasury) every instance in which– (a) all receipts issued since the last paying-in have not been brought to account; (b) lodgement has not been completed on the appointed day; Finance and Audit (Reform) 23 (c) all monies have not been paid in; (d) a revenue collector has failed to collect his cash book within the day and to produce evidence of having paid in; (e) he is unable to complete the check of the cash book promptly. 69. The checking officer shall insert the date on which lodgement is completed and his initials in the columns provided in the register. 70. The officer in charge of the section shall investigate reports made by the checking officer and take particular care to ensure that any possible irregularity is discovered and reported immediately to the Accountant General or sub-accountant. The officer in charge of the section shall also scrutinise the register regularly to see that it is properly kept and evidence these checks by his dated initials. The Accountant General or sub-accountant shall likewise scrutinise the register at least once a month and evidence his scrutiny by his dated initials. 71. The checks referred to in the preceding Orders are, however, to be considered as a means of securing an immediate check on such collections as are produced to the Treasury, Sub- Treasury or other office authorised by the Accountant General and do not relieve the Accounting Officer concerned of the ultimate responsibility of verifying that all collections are brought to account promptly. 72. Officers stationed where there is full-time branch of a commercial bank shall pay in their collections to the bank to the credit of the Government of Belize except that collections of less than $100 may be paid direct to the Treasury, Sub-Treasury or other office authorized by the Accountant General. The limit imposed on this exception does not apply to collections to be paid in on the last day of the financial year. The receiving Remittance of Collection. 24 Finance and Audit (Reform) cashier at the Treasury, Sub-Treasury or other office authorised by the Accountant General to whom the collections are payable shall accept the bank deposits slip properly receipted by the bank in lieu of actual cash for the purpose of accounting. 73. When paying in their collections to a bank to the credit of the Government of Belize, revenue collectors shall prepare bank deposit slips in triplicate, the original to be retained by the bank, the duplicate, duly stamped and marked by a bank official to be presented to the Treasury, Sub-Treasury or other office authorised by the Accountant General in lieu of cash when accounting for his collections, and the triplicate to be retained by the revenue collector in support of the entry in his cash book. 74. The bank deposit slip or paying-in form shall show the serial number of cheques and bank draft and the office of issue and the serial number of the money Orders and postal Orders. Exceptions to the rule governing the issue of receipts. (Order 51.) 75. The exceptions referred to in Order 51 are– (a) Where the Accountant General has approved the installation of a mechanised, computerised or other system of receipting (e.g., as in the Customs Department, Belize City); (b) Where stamps, stamped papers or postal Orders are sold in exchange for cash; (c) Where petty collections are taken in circumstances in which the issue of receipts is not practicable, and the Accountant General has approved their recording in a collection list prepared in duplicate with carbon paper. The total of this list shall be brought to account daily by means of the issue of a single covering receipt made out to ‘Sundry Persons’. Only the duplicate receipt shall be removed from the receipt book, and shall be attached to the original collection list as an Finance and Audit (Reform) 25 integral part of it, and accounted for as described in the foregoing paragraphs. The duplicate collection list shall be preserved in support of the original and triplicate receipts remaining. General. 76. In the case of renewal of licences, a licence cannot be deemed to have been renewed until the revenue collector is in possession of the cash, money Order, postal Order or cheque, as the case may be, or until it has been recorded in a value book. And if, through carelessness, negligence or even the oversight of the licence, the revenue collector comes into possession of, say, the cheque after the last day for renewal without surcharge, surcharge shall be claimed. This rule shall also apply in the case of any other dues in respect of which a surcharge or fine is claimable after a fixed period as prescribed by law or regulation. 77. If an issued receipt form is lost, and a duplicate is applied for, a true copy certified by the Accounting Officer or the Finance Officer personally may be furnished but not on the prescribed form. Duplicate licences or other documents shall be issued in accordance with law. 78. Amounts recovered in respect of overpayments made in the current year shall be brought to account as expenditure credits and credited to the same vote. Recoveries in respect of expenditure made in the previous year shall be credited to General Revenue as per accounting distribution Sundries except that such recoveries in respect of expenditure on specially funded projects (e.g. Hurricane Rehabilitation) shall be credited to the relevant projects. The receipts for the recovery shall contain a brief explanation of the overpayment and where the recovery is in respect of an error in a specific payment voucher, a reference to that should be made. 79. An officer who is not a revenue collector or cashier shall avoid accepting money tendered to him by members of the public during the course of his duties. Should an officer, find himself in possession of government monies for which he is not 26 Finance and Audit (Reform) specifically responsible, he shall lodge them without delay with the Treasury or Sub-Treasury or appropriate revenue collector or cashier who shall issue an official receipt. Counter Claims. 80. Care shall be taken that in all cases the gross amounts due are collected. No abatements or counter claims shall be admitted unless specifically provided for by law (e.g. auctioneer’s fees). Any charges upon the revenue such as percentages on collections, share of postage, money Order commissions etc. require proper authority and shall appear as expenditure supported by proper vouchers. Surpluses. 81. Any surplus found in official cash shall be immediately paid to revenue Sundries, as per accounting distribution and a report made to the Accounting Officer. If the surplus is $50.00 or more the Accounting Officer, through his Finance Officer where appointed, shall report the fact by memorandum to the Financial Secretary with copies to the Accountant General and the Auditor General. 82. If the cause of the surplus is later established before the accounts of the year are closed the Accounting Officer shall, if he is fully satisfied, authorise refund from Sundries as per accounting distribution and shall report as in Order 81 if $50.00 or more. 83. If the cause of the surplus is established after the close of the accounts of the year the Accounting Officer shall, if he is fully satisfied, request the Accountant General to arrange refund, and copy his request as in Order 81 if $50.00 or more. 84. There shall be exhibited in a conspicuous place in every office where public money is received and where these rules provide for the issue of an official receipt, a printed notice: Finance and Audit (Reform) 27 NOTICE ACCOUNTING OFFICERS SHALL GIVE RECEIPTS FROM A NUMBERED BOOK OR APPROVED COMPUTERISED RECEIPT ONLY. In the case of customs and excise, duties covered by numbered warrants, no receipts shall be given. THE PUBLIC IS WARNED TO ACCEPT SUCH A RECEIPT ONLY. AVISO LOS FUNCIONARIOS CONTADORES TIENEN QUE EXPEDIR RECIBOS UNICAMENTE DE UN LIBRO NUMERADO. En el caso de derechos de Aduana de sisa que no son cubridos por permisos numerados no se daran recibos. En los distritos hay que dar recibos para empuestos de aduana y sisa. SE LE ADVIERTE AL PUBLICO QUE DEBE ACEPTARSE UNICAMENTE TAL RECIBO. 85. Outstanding items of revenue shall not be credited to a revenue accounting distribution and charged against an advance or suspense account pending the collection of the amount. On the other hand, revenue collected in any one year shall not be placed on deposit or held in suspense except in cases covered by Order 527. Revenue register. 86. Accounting Officers are required to ensure that appropriate revenue registers are kept to show that all sums due to government are duly debited at the correct time against the individuals responsible for the payment thereof, and to show the actual payments made in settlement and the arrears due. They will also ensure that appropriate records are kept of all assessments, taxes, rates, rents, dues, fees, fines, sale of government property etc. and of the yield and disposal of all 28 Finance and Audit (Reform) crops and livestock, in order to ensure collection at the correct time of all sums due to the government. Prompt assessment and prompt billing. 87. The importance of prompt assessment and of the prompt notification of assessments to the individuals concerned cannot be overstressed. Should an Accounting Officer for any reason find himself unable either to assess or bill promptly, he shall immediately report his difficulties in writing to his ministry with copies to the Financial Secretary, the Accountant General and the Auditor General. Pursuing outstanding revenue. 88. If an amount assessed is not collected within the period prescribed (if not prescribed by law, the Accounting Officer shall prescribe) vigorous follow up action shall be taken on a continuous basis until the account is settled culminating in legal action after six (6) months in accordance with Order 93. Appropriate notations of follow up action taken shall be recorded in the relevant revenue register or ledger. Arrears of revenue returns. 89. Accounting Officers shall furnish to the Accountant General and Auditor General quarterly returns of revenue as at 30th June, 30th September, 31st December and 31st March. 90. The return at 31st March shall be submitted not later than the 30th April in each year for the Income Tax and Survey and Lands Departments which shall be submitted not later than the 30th June. The return at the 31st March shall show full details of all fees, taxes, or other kind of revenue actually outstanding at the end of the year, notwithstanding that any period of grace may not have expired at the 31st March e.g. a court fine or cost imposed on the 24th March with two (2) weeks to pay or a late assessment of income tax shall be shown as arrears. To ensure true perspective, however, the Accounting Officer shall make a notation on the return of any such cases where large amounts are involved. These returns shall show fully the latest action taken to collect. In the event of there being no arrears of revenue a nil return shall be submitted. Finance and Audit (Reform) 29 91. The return at 30th June, 30th September and 31st December shall be submitted not later than the 31st July, 31st October and 31st January respectively except for Income Tax which shall be submitted not later than 31st July, 31st October and 28th February, and shall show details of arrears included in the return of arrears of revenue at 31st March of the preceding year which have not since been collected. These returns shall show fully the latest action taken to collect (e.g. Summons issued 1st February, 2003). 92. The return shall be signed by the Accounting Officer or his deputy or his Finance Officer. 93. In all cases where arrears of revenue remain outstanding for more than six (6) months action shall be instituted to recover in the courts. If for any reason an Accounting Officer considers that special concession should be given in any case he shall report the matter through his ministry to the Ministry of Finance who shall then give instructions on the action to be taken. In no case shall court action be delayed except with written permission of the Ministry of Finance. 94. The reference of an outstanding item of revenue to the court or the police for collection or of any other reason does not affect the responsibility of the Accounting Officer originally concerned to show the outstanding item in his return of arrears of revenue. 95. It is also the responsibility of the Accounting Officer to follow up the cases referred to court for prosecution and to ensure that court Orders are executed. 96. Amounts erroneously included in revenue registers as due are not arrears of revenue. A suitable endorsement in the revenue register of a full reason for the cancellation of the entry, certified by a responsible officer, is all that is required. 97. Fines, licence fees etc. remitted by law cease to become arrears of revenue. A reference in the revenue register to the 30 Finance and Audit (Reform) letter in which the remission was authorised is all that is required. Unpaid court costs and fines awarded in civil and criminal cases which are payable into general revenue are arrears of revenue unless and until imprisonment is suffered in lieu of payment or unless remitted. Control of receipt and licence books. 98. The Accountant General is responsible for the registration and control of all receipt and licence books used in accounting for the receipt of public money, and he alone is authorised to indent on the Government Printer for supplies of new books. The Government Printer shall not print any receipt book or any official form to be issued in exchange for money unless authorised to do so by the Accountant General except as provided in Order 177. 99. On receipt of receipt books at the Accountant General’s department from the Government Printer, they shall be counted to ascertain whether the number of books received agrees with the requisition sent to the Government Printer and with the details on the RFIN forwarded by the Government Printer. 100. As soon as possible thereafter entries shall be made book by book in the revenue form register kept in the Accountant General’s department and the first and last serial number of each book shall be physically verified at the same time. 101. A revenue collector in a district other than Belize District shall indent on the sub-accountant in his district for revenue collector’s receipts or other revenue forms required. Sub- accountants are responsible for ensuring that there are adequate stock in their districts and that indents on the Accountant General for their own supplies are dispatched in good time so as to avoid stock becoming exhausted in the meantime. 102. Where specially authorised in writing by the Accountant General an Accounting Officer or his Finance Officer may requisition on the Accountant General for small stocks of receipt books and account for them as if he were a sub-accountant under Finance and Audit (Reform) 31 Orders 103, 104 and 107. Such special authority is unlikely to be given unless– (a) there is a Finance Officer in post; (b) the revenue collector in that department in Belize City cannot conveniently requisition direct on the Accountant General without inconvenience to the public. 103. A revenue form register shall be kept by the Accountant General recording book by book for all revenue, licence, or other receipt books received by him, the date and RFIN number covering the receipt; the first and last serial number of each book; the due date of acknowledgement by the sub-accountant if issued to a sub-accountant. The Accountant General shall be particularly careful in regard to marking off the date of exhaustion if issued by him to a sub-accountant, as it is by this means that he shall make sure that receipt books previously issued to each particular revenue collector or sub-accountant, are being regularly accounted for by each revenue collector, or regularly acknowledged for by each sub-accountant, before issuing further receipt books to the same revenue collector or sub-accountant. 104. A revenue form register shall be kept by every sub- accountant and revenue collector recording book by book for all revenue, licence, or other receipt books received by him, the date and RFIN number covering receipt from the Accountant General or sub-accountant; the first and last serial number of each book; and the date of exhaustion and/or the RFIN number and date and to whom issued as the case may be. The sub- accountant shall be particularly careful in regard to making off the date of exhaustion as it is by this means that he shall make sure that receipt books previously issued to each revenue collector are being regularly accounted for before issuing further receipt books to that same revenue collector. 32 Finance and Audit (Reform) 105. Immediately on receipt from the Accountant General or sub-accountant all receipt books and/or revenue forms shall be checked by the requisitioning officer against the RFIN accompanying them and any discrepancy in numbering or in quantity supplied shall be reported forthwith to the supplying officer. 106. All unused or part used receipt books of whatever description shall be kept under lock and key when not in use and the key shall be kept as in Order 166 in possession of the officer responsible for their custody. 107. All unused or part used receipt books shall also be subjected to periodic surveys by Accounting Officer or his deputy or his Finance Officer to see that they agree with the revenue form register and as a review of the security arrangements. 108. In the event of the loss of a book, or the original or a copy of any receipt from a book, or a foil or a counterfoil from a book, the officer responsible for its custody shall take immediate steps to ascertain the occasion and cause of the loss. The result of the investigation shall be reported at once to the Accounting Officer for action as in Orders 605 and 616. 109. Exhausted or obsolete receipt books, shall be retained by each revenue collector pending the next audit. They shall not be returned to the Treasury or Sub-Treasury. When they have been audited a certificate shall be issued by the Auditor General specifying the receipt books which are no longer required for audit purposes. Subject to any legal requirements to the contrary, arrangements shall then be made for the destruction of the receipt books specified in the certificate and an appropriate reference to the certificate made in the revenue form register after the books have been destroyed. The Auditor General shall only issue a destruction certificate once the Audit Queries have been satisfactorily dealt with. Disposal of exhausted and obsolete receipt books. Finance and Audit (Reform) 33 These requirements shall also apply to duplicate savings bank deposit and withdrawal forms in Sub-Treasuries. Security arrangement. 110. The Accountant General shall ensure that there are adequate security arrangements in the Government Printing Office during the manufacture of receipt and licence books, and for their safe keeping thereafter, through to despatch and delivery. 34 Finance and Audit (Reform) CHAPTER III Safeguarding of Funds - Cash 151. Throughout this chapter ‘cash’ includes currency, postage stamps, postal orders, money orders, cheques, credit card slips and any other negotiable assets. Definition. Responsibility for satisfactory arrangement for custody of cash. 152. It is the duty of Accounting Officers (through their Finance Officers where appointed) to see that such of their staff who are responsible for the custody of cash are provided with proper accommodation for that purpose, and to satisfy themselves that due precautions are taken by such staff. 153. Each cash holding shall at any time be in charge of only one officer who shall be directly responsible for it, and have sole access to it, and have a separate receptable for its safe custody - except for cash held in strong rooms or safes with two or more locks for which detailed instructions shall be specified either by law or by the Accountant General. General rule for the custody of cash. 154. All cash in the custody of officers shall be kept in either– (a) strong rooms; (b) safes; (c) cash boxes with locks; (d) lockable drawers or cupboards as approved by the Accounting Officer or Finance Officer. 155. Strong rooms or safes shall be provided for the custody of public money in all offices where it is necessary to keep cash overnight. However, in offices where cash balances are at no time likely to exceed $200.00, no safe need be provided, and such balances as cannot be banked or lodged securely in a near- by safe shall be kept in a lockable drawer or cupboard to which Finance and Audit (Reform) 35 the officer responsible for the cash holds the only key or in a cash box which can be placed in such a lockable drawer or cupboard. 156. Officers authorised to operate government bank accounts or use strong rooms shall keep in their immediate charge only such sums of money as may be necessary to meet current cash requirements. 157. Officers operating cash boxes or lockable drawers or cupboards, shall keep the balances held therein to a minimum consistent with current cash requirements, and arrangements shall be made so that excess holdings may be lodged in a bank, safe or strong room or paid into the Treasury or sub-Treasury or other prescribed office at once. Whenever the amount in a revenue collector’s hands exceeds five hundred dollars if he has a safe or two hundred dollars if he has not a safe, the whole amount shall be deposited into the bank to the credit of the Government of Belize or paid into the Treasury or Sub Treasury or other prescribed office as the case may be. The officer concerned shall be held personally responsible for any loss arising from negligence in this respect. 158. No public officer shall keep or allow to be kept in any government strong room or safe or cash box or lockable drawer or cupboard as approved by the Accounting Officer or Finance Officer any money except public money or such as by virtue of his office he is bound to receive and account for. If private money is found in a government safe or strong room or cash box or approved lockable drawer or cupboard or till or cash register it shall be credited to revenue. 159. In no circumstances shall any officer– (a) use official cash for any private purpose however temporarily; (b) cash personal cheques with official cash except as otherwise provided in these Orders; 36 Finance and Audit (Reform) (c) draw official cash against an I.O.U. or temporary receipt. Safes and cash boxes control and security. 160. All safes shall be obtained on requisition from the Accountant General who shall keep a register and a duplicate key thereof. 161. No safe may be transferred within a department without notification thereof to the Accountant General nor may they be transferred between Ministry/Departments without his prior approval. 162. Accounting Officers are required to keep a register of the safes and cash boxes in the charge of their offices containing a full description of each. 163. Where safes used for securing cash cannot be cemented in, other means should be employed of securing them satisfactorily to the building, and where this is not possible, the Accountant General shall be informed. Tills or cash register use of. 164. A till or cash register, if used, shall have a lock. If it is easily movable, it shall be secured to a desk or counter from the inside. The officer in charge of it shall– (a) draw a fixed float each morning from the cashier or a safe; (b) lock it if it is to be left unattended during business hours, however temporarily; (c) hand over all cash in it to the cashier or officer in charge of the safe at the close of business each evening. Cash boxes use. 165. Cash boxes shall be kept locked except when actually paying out or receiving or checking money. They shall where possible be kept out of sight of the public. They shall not be left unattended at any time. During short absences, they shall be Finance and Audit (Reform) 37 placed in a lockable drawer or cupboard to which the officer responsible for the cash holds the only key. During longer absences, and at night or at any other time when the office is closed, the locked container shall be placed in the office safe; where there is no office safe, the locked container shall be placed in a lockable drawer or cupboard to which the officer responsible for the cash holds the only key. The approval of the Accountant General is required for any departure from this rule. Keys. 166. So far as is practicable each cash holder shall keep the key to his cash box, safe, strong room, lockable drawer or cupboard, till or cash register and carry it about on his person. He shall not leave it lying about. When in the key-holder’s view it is not practicable for him to carry the key on his person, he shall otherwise secure the key bearing in mind that he shall be personally and pecuniarily responsible for any loss of cash (see definition at beginning of this chapter) which may take place as a result of the key being lost or stolen. 167. The loss of a key to any strong room, safe, cash box, cash register or till, or any lockable drawer or cupboard in which cash is kept shall be reported immediately to the Accountant General and the Auditor General with full explanation of the occurrence. Any other key holders shall be informed immediately and a watch maintained until the contents have been removed. Duplicate keys shall be used only to open for verification and removal of contents, and the strong room, safe, cash box, lockable drawer or cupboard, till or cash register shall not thereafter be used until the lock has been altered and new keys provided. Lost keys. 168. In cases of loss of keys to strong rooms or safes, the following procedure shall be adopted– (a) the back of the door shall be removed by the Ministry of Works thus exposing the box lock or locks which shall then be detached; 38 Finance and Audit (Reform) (b) the Accountant General shall then decide whether complete new locks shall be provided or whether the wards of the old locks shall be changed and new keys, in duplicate, supplied; (c) on receipt of the locks, they shall be reinstalled by the Ministry of Works. The strong room or safe shall then be made available for use; (d) all the expenses involved in (a), (b) and (c) above shall be chargeable to an advance account opened in the name of the officer reported to have lost the keys. These expenses shall normally include– (i) cost of transport of a new strong door or new safe to the department; (ii) cost of installing a strong door or cementing in a safe or affixing it to the wall or floor; (iii) cost or removal of the old strong room door or safe and its transport to the Ministry of Works; (iv) expenditure incurred for removing and sending the old locks to the supplier; (v) expenditure incurred for new locks and keys and for their reinstallation. Suspected interference with keys, locks. 169. In the event of a key holder having any suspicion that the keys or locks in his charge have been interfered with he shall proceed as in Order 167. Duplicate keys. 170. Duplicate keys to strong rooms and safes shall be lodged with the Accountant General who shall keep them in a safe in his vault. Duplicate keys to the Accountant General’s safe and Finance and Audit (Reform) 39 vault shall be lodged with the Central Bank of Belize, to be released only on the joint requisition of the Financial Secretary and the Accountant General. Duplicate keys to cash boxes, lockable drawers or cupboards, cash registers and tills shall be kept by the officer holding the original key. In the Districts duplicate keys to safes shall be lodged with the District Finance Officer. 171. In all cases where currency notes and coins are in transit between two points whether it be the payroll, revenue collections, remittances, etc., Accounting Officers shall issue instructions as followsSafeguarding currency notes and coins in transit. (a) where accompanied by government officers except where the amount of currency notes and coins in transit is less than $500 (which does not require an escort and may be carried out by an Office Assistant) officers responsible for carrying sums in transit shall be escorted at all times, as follows– (i) $500 up to $2,000 in currency notes or coins - by an Office Assistant or an officer of a higher grade; (ii) over $2,000 up to $7,000 in currency notes or coins - by a 2nd Class Clerk, Works Overseer, Forest Ranger or other pensionable officer on Payscale 4 or above. (iii) over $7,000 in currency notes or coins by a Police escort or armed Security Guard. 172. The Accountant General shall be responsible for ensuring in consultation with the Postmaster General that adequate stocks of stamps, embossed aerogrammes, registered envelopes, post cards, wrappers, inland postal orders etc. exist. Main stamps stocks. 40 Finance and Audit (Reform) 173. The Postmaster General shall be responsible for ensuring that adequate stocks of postal orders, money order pads, reply coupons and unembossed aerogrammes exist, and shall hold the main stock thereof in safe custody. 174. Stocks of stamps, embossed aerogrammes, registered envelopes, post cards, wrappers, inland postal orders, postal orders, reply coupons, unembossed aerogrammes etc. shall be advanced by the Postmaster General to such other persons as he may from time to time decide. 175. The Postmaster General shall, as necessary, prescribe the form in which stock records and accounts shall be kept and the extent to which sub-advances may be made. 176. Except where an advance is being made for the first time, or the amount of an advance is being increased, all replenishments of stocks shall be financed from sale proceeds. 177. The Postmaster General shall be responsible for the registration and control of all money order pads and he alone is authorised to indent on the Government Printer for supply of new pads. The Government Printer shall not print any money orders unless authorised to do so by the Postmaster General. Control of money Order pads. 178. On receipt of money order pads by the Postmaster General from the Government Printer, they shall be counted to ascertain whether the number of pads received agrees with the requisition sent to the Government Printer and with the details on the RFIN forwarded by the Government Printer. 179. As soon as possible thereafter entries shall be made pad by pad in the revenue form register kept in the Postmaster General’s department and the first and the last serial number of each pad shall be physically verified at the same time. 180. A District Postmaster in a district other than Belize District shall indent on the Finance Officer in his district for money order pads required. Finance Officers are responsible for Finance and Audit (Reform) 41 ensuring that there are adequate stocks in their districts and that indents on the Postmaster General for their own supplies are dispatched in good time so as to avoid stock becoming exhausted in the meantime. 181. In all other cases stocks of money order pads shall be requisitioned for from the Postmaster General. 182. The Postmaster General and sub-accountants shall satisfy themselves that previous money order pads issued to a district postal clerk/cashier have been almost exhausted before issuing another money order pad. A district postal clerk/cashier shall, therefore, never have more than a part used and one unused pad of the same type in his possession unless the prior approval of the Postmaster General is obtained in writing. A copy of any such approval shall be pasted on the inside front cover of the revenue form register and shall be repeated on the inside front cover of future revenue form registers so long as it is applicable. 183. Each issue of money order pads, whether from Government Printer to Postmaster General or from Postmaster General to District Finance Officer, or from Postmaster General or District Finance Officer to district postal clerk/cashier shall be made on a revenue form issue note (RFIN). RFIN’s shall be serially numbered and bound in quadruplicate. The third copy shall be sent to the Auditor General at the time of issue, and the fourth copy shall remain in the book. 184. (a) Where money order pads are sent by post the original and duplicate of the RFIN shall accompany the money order pads issued to the officer requisitioning and the issuing officer shall paste on the fourth copy the parcel or other postal receipt as evidence of dispatch. The requisitioning officer shall be responsible for seeing that he gets back promptly what he has requisitioned for. 42 Finance and Audit (Reform) (b) Where money order pads are not sent by post they shall be issued to the requisitioning officer personally. He shall acknowledge receipt on the original of the RFIN and take back the duplicate from the RFIN as a basis for entry in his revenue form register. 185. A revenue form register shall be kept by the Postmaster General recording pad by pad all money order pads received by him, the date and RFIN number covering the receipt, the first and last serial number of each pad, the RFIN number and date of issue and to whom issued and, in due course, the date of exhaustion if issued to a district postal clerk/cashier, or the date of acknowledgement by the sub-accountant if issued to a sub- accountant. The Postmaster General shall be particularly careful in regard to marking off the date of exhaustion if issued by him to a district postal clerk/cashier, or the date of acknowledgement if issued to a sub-accountant, as it is by this means that he shall make sure that money orders pads previously issued to each particular district postal clerk/cashier, or regularly acknowledge for by each sub-accountant, before issuing further money order pads to the same district postal clerk/cashier or sub-accountants. 186. A revenue form register shall be kept by every sub- accountant and district postal clerk/cashier recording pad by pad for all money order pads received by him, the date and RFIN number covering receipt from the Postmaster General or sub- accountant; the first and last serial number of each pad; and the date of exhaustion and/or the RFIN number and date to whom issued as the case may be. The sub-accountant shall be particularly careful in regard to marking off the date of exhaustion as it is by this means that he shall make sure that money order pads previously issued to each district postal clerk/cashier are being regularly accounted for before issuing further money order pads to that same district postal clerk/cashier. 187. Immediately on receipt from the Postmaster General or sub-accountant all money order pads shall be checked by the Finance and Audit (Reform) 43 requisitioning officer against the RFIN accompanying them and any discrepancy in numbering or in quantity supplied shall be reported forthwith to the supplying officer. 188. All unused or part used money order pads shall be kept under lock and key when not in use and the key shall be kept as in Order 166 in the possession of the officer responsible for their custody. 189. All unused or part used money order pads shall also be subjected to periodic surveys by the Postmaster General (and District Finance Officer where appropriate) or his deputy or his Finance Officer to see that they agree with the revenue form register and as a review of the security arrangements. 190. In the event of the loss of a pad, or a foil or a counterfoil from a pad, the officer responsible for its custody shall take immediate steps to ascertain the occasion and cause of the loss. The result of the investigation shall be reported at once to the Postmaster General for action as in Orders 605 and 616. 191. Obsolete money order pads shall be retained by each district postal clerk/cashier pending the next audit. When they have been audited a certificate shall be issued by the Auditor General specifying the money order pads which are no longer required for audit purposes. Arrangements shall then be made for the destruction of the money order pads specified in the certificate and an appropriate reference to the certificate made in the revenue form register after the pads have been destroyed. Disposal of obsolete money order pads. 192. No alteration of any type whatever shall be made on a money order. When an order is spoilt, it shall not be destroyed, but shall, together with all copies of the foil and counterfoil, be cancelled with the word “CANCELLED” written across it. No alteration on money orders allow. 193. The original and advice of cancelled money orders shall be included in numerical order at the time of submission of the next list of money order advices to the Postmaster General. Disposal of cancelled money orders. 44 Finance and Audit (Reform) Security arrangement. 194. The Postmaster General shall ensure that there are adequate security arrangements in the Printing Office during the manufacture of money Order pads, and for their safe keeping thereafter, through to dispatch and delivery. 195. The officer opening mail containing cash (see definition at beginning of this chapter), or otherwise receiving cash other than over the counter as a cashier, shall record at the time of opening in a value book the following dataTreatment of cash received through the post or otherwise than over the counter. (a) date received; (b) from whom received; (c) description of remittance - e.g. postal Order or money Order number, cheque number, etc.; (d) on what account where cash is received for more than one purpose; (e) amount. After having initialed the entry made, the officer shall hand over the register, together with the cash recorded therein, to the receiving cashier who, in turn, shall record the disposal of the cash (e.g. receipts issued) in a column provided for that purpose. It is important that receipts in acknowledgement of cash received through the post or otherwise than over the counter shall be posted to payers within twenty-four hours of the cash being received. 196. It is desirable that all cheques, money orders, postal orders, drafts, etc. accepted from members of the public should be made payable to the Government of Belize. As an additional safeguard, such cheques, money orders, postal orders, drafts, etc. shall be crossed as follows at the moment of receiptTreatment of cheques, money orders, etc. received. Finance and Audit (Reform) 45 ------------------------- Government of Belize ------------------------- if not already so crossed. 197. Cheques, money orders, postal orders, drafts, etc. which are made payable to the Government of Belize do not require endorsement once they have been crossed as in Order 196. Cheques, money orders, postal orders, drafts, etc. which are not made payable to the Government of Belize (e.g. Pay Commissioner of Lands and Surveys, Pay Accountant General, Pay Chief Medical Officer) shall be endorsed as followsPay Government of Belize only Signature Office 198. There shall be written on the back of all cheques, money orders, postal orders, bank drafts, etc. the official receipt number(s) and the name of the receiving department (entry number as appropriate at Customs and Post Officer Departments, Belize City and blotter numbers in respect of savings bank deposits). In the case of transactions not requiring a receipt a brief description of the transactions shall be written on the back of the cheques etc. e.g. exchange (meaning that the cheque was exchanged for cash as in Order 201), stamps (meaning that the cheque was received as payment for stamps). 199. In no circumstances shall money orders and postal orders received as in Order 198 be cashed at any bank or post office or out of any imprest or revenue or other public money. 200. The exchange of cheques and bank drafts for cash by a revenue collector or imprest holder is forbidden. The exchange of cheques and bank drafts for cash by the Treasury or Sub- Treasury is also forbidden. 46 Finance and Audit (Reform) 201. Cheques may be accepted in payment of amounts due subject to the following provisions– (a) cheques valued not less than $200.00 drawn on persons or institutions outside Belize shall be accepted at the sole discretion of the Accounting Officer; cheques valued less than $200 shall be accepted only upon the approval of the Accountant General; (b) no post-dated cheque shall be accepted; (c) the value of the cheque is not to exceed the amount due in any circumstances so as to require cash change to be given to the payer. 202. As far as practicable where there is a branch bank available, cheques, money orders, postal orders, credit card payments and drafts received shall be deposited in the bank daily. Where night deposit facilities are available these should be utilised. When received after the closing hours of the bank they shall be deposited in the morning of the following day of business. 203. As far as practicable where there is no branch bank, all cheques, money orders, postal orders, credit cards and drafts received by revenue collectors shall be paid into the sub- accountant within seven days. Dishonoured Cheques. 204. In the event of any cheque being returned dishonoured by the bank, steps shall immediately be taken to make the necessary entries in the cash book as outlined in Orders 206 to 209. 205. Cheques returned from the bank fall into two categories– (a) those which have been incorrectly made out, by wrong date, alteration, etc., or incorrectly Finance and Audit (Reform) 47 endorsed but which will be cashed by the bank when corrected; (b) those dishonoured for lack of funds and which will be marked by the bank ‘Refer to Drawer’ and the Drawer shall pay any surcharges and other related bank charges. 206. These cheques under Order 205(a) should never be accepted by any officer with accounting responsibility whose duty it is to see that a cheque presented is correctly drawn and endorsed if necessary. No receipt shall be issued unless the receiver is satisfied that, as far as he can tell, the cheque is in order. If he is in any doubt he should request the person concerned to arrange with the drawer’s banker for the issue of manager’s cheque for the amount involved. 207. When any cheque as in Order 205(a) is received from the bank, the cashier shall immediately take steps to have it corrected if necessary by contacting the officer who received it or the drawer himself. Once corrected it shall be redeposited immediately in the bank. If any difficulty is experienced in having the cheque corrected or replaced, Police cooperation shall be requested and the Accountant General simultaneously informed in writing. 208. Should any cheque as in Order 205(a) not be corrected on the same day as in Order 207 and redeposited into the bank, or should any cheque be received as in Order 205(b), a payment voucher shall be prepared and passed into the accounts charged to Advances (title of the Accounting Officer by whose department the dishonoured cheque was received). A copy of the payment voucher shall be forwarded to the Accounting Officer together with the dishonoured cheque for correction or recovery. The Accounting Officer shall then use every effort including Police cooperation to correct or recover. Sums subsequently recovered shall be credited to the advance account charged on dishonour. 48 Finance and Audit (Reform) 209. Following this first step the cashier shall arrange for early and confidential circulation by the Accountant General to all revenue collectors and sub-accountants that no cheque from the defaulting individual shall henceforth be accepted until further notice by the Accountant General. The cashier shall also inform the individual. 210. Should a cheque be accepted from any individual whose name appears on the circular, the receiving officer shall be held personally responsible for making good any loss, and shall further be subject to disciplinary procedure. 211. The fact that a receipt has been issued does not preclude collection of the amount for which a cheque, subsequently dishonoured, has been accepted and the Accounting Officer shall claim by court action payment of the amount due. 212. The checking officer at the Treasury or Sub-Treasury shall not pass a salaries or wages pay sheet for payment until he has satisfied himself by reference to the register showing returns of original pay sheets (see Order no. 401) that the original of all the previous pay sheets issued to that Accounting Officer have been returned and fully discharged in regard to signatures of recipient and/or paying and witnessing officers as applicable and that any unpaid salaries/wages have been duly accounted for. This responsibility of the checking officer in no way affects or relieves the prime responsibility of the Accounting Officer concerned as in Order 216 for ensuring that all monies have been correctly disposed of. 213. In no circumstances shall cash be issued direct from the Treasury or Sub-Treasury to officers for distribution to third parties corresponding to vouchers passed for payment for more than $125.00 except where a bank is not available. Issues for such purposes shall be made by cheque drawn on a local bank as in Order 215 below. 214. Such cheques shall not be drawn payable to paymasters but to the Accounting Officer who shall be in a position to verify Finance and Audit (Reform) 49 that the amount of the cheque corresponds with the amount(s) payable on the vouchers to which it refers at the time the vouchers were signed by the Accounting Officer. The endorsing officer shall not make his endorsement on the cheque until the latest moment possible before the drawing of the cash from bank is to be effected, and he shall ensure that the actual encashment is effected by a responsible officer duly appointed by him to whom he shall personally hand the endorsed cheque. Officers shall endorse cheques as followsPay to the Order of ................................... only. Signature & official designation of endorsing officer. If the endorsing officer wishes two or more officers to be collectively responsible for encashing the cheque, then he shall include all the names in his endorsement, e.g. Pay to the Order of John Jones, Henry Brown, Tom Smith only. Signature & official designation of endorsing officer. 215. The maximum period allowed for acquitting and returning vouchers to the Treasury or Sub-Treasury is seven days from the time of drawing the cash or cheque from the Treasury or Sub-Treasury. Officers cashing the cheques at the bank shall verify the correctness of the amount collected at the Bank counter, and on return from the bank shall report satisfactory collection to the endorsing officer, or his next senior officer. On completion of payment, the endorsing officer or an officer delegated by him other than the officers who have prepared the paysheets or effected payment, shall call for the completed paysheets, and after satisfying himself that the monies have been correctly disposed of shall forward the completed paysheets to the Accountant General or sub- accountant. Where the endorsing officer is also the paying officer, it shall be the duty of the Finance Officer or head of 50 Finance and Audit (Reform) section to call for the completed paysheet. If there is no Finance Officer or head of section in the station, it is incumbent on the Accounting Officer as part of his system of internal control to arrange for extra periodic check. Endorsing officer, etc. shall ensure that they are satisfied as to the reasons for any delays in effecting payments, and shall be held responsible if loss should occur and it is found that they did not call at an early date for proof of disbursement. 216. Where, however, a voucher for less than $125.00 due for distribution as wages is presented to the Treasury cashier or sub- accountant who personally knows, the officer present who is identifying the recipients of the wages due on a paysheet, then the Treasury cashier or sub-accountant may effect payment on the spot to the employees concerned. The identifying officer shall sign as witness of the payment. Disposal of cash surplus requirements Treasury and Sub- Accountants. 217. The Accountant General shall instruct the banks not to allow any account in the name of the Government of Belize operated by a sub-accountant to become overdrawn. The Accountant General shall also fix the maximum bank balance of each Government of Belize account operated by sub- accountants and shall instruct the bank to transfer automatically any sum in excess of the authorised balance to the Government of Belize account with a bank in Belize City, designated by the Accountant General. Additionally, the Accountant General shall fix a limit of cash to be held by each sub-accountant at any one time; should this limit be exceeded the sub-accountant shall remit the surplus to the Accountant General if he does not operate a bank account, or if he does operate a bank account, pay in the surplus to the bank. 218. When depositing money to Government’s account the Accountant General and sub-accountants shall prepare bank deposit slips in duplicate, the original to be retained by the bank, the duplicate, duly stamped and marked by a bank official to be retained by the sub-accountant in support of the entry in the cash book. The bank deposit slip shall show the serial number of Finance and Audit (Reform) 51 cheques and bank drafts and the office of issue and the serial numbers of money and postal Orders and credit cards. 219. Where a sub-accountant is not operating a bank account the cheques, bank drafts, mutilated currency notes, coins etc. shall be remitted to the Accountant General by registered post provided always that the maximum amount of currency notes and coins that may be included in any registered letter without the prior written approval of the Accountant General is limited to $500.00 (See Order 171). The prior written approval of the Accountant General is required for the remittance of currency notes and coins exceeding $500.00 where not accompanied by Government Officers (See Order 171). Checking of cash balance. 220. Officers responsible for cash shall ascertain each day the correctness of the daily transactions by comparing the total of receipts and payments with cash in hand. Boards of survey - cash, stamps, etc. 221. There are two types of boards of survey each normally consisting of a chairman and at least one member– (a) annual boards of survey; (b) surprise board of survey. 222. Annual boards are appointed to examine the cash, bank balances, stamps, etc., held on charge by Government officers, at the close of each financial year. They are appointed by the Ministry of Finance which lays down not only the task allotted to each, but also the individual composition. 223. Surveys are to be held at 8:00 a.m. on the first official workdays in April on all cash and bank balances and on all main stocks of postal orders, stamps, etc. held by the Accountant General, his sub-accountant and the Postmaster General and all statutory bodies. 52 Finance and Audit (Reform) 224. No transaction shall take place between the close of business at the end of the financial year and the meeting of the annual board. 225. The annual board of survey is required to check the cash book and stamp and postal order register at the end of the year by casting the entries for the month and verifying the balance shown in hand with the actual cash and stamps etc. The balance bought forward at the commencement of the month shall also be checked by reference to the cash book of the previous month. The cash book and stamp and postal order registers shall be certified accordingly. If a bank account is kept, a certificate and statement of the balance shall be obtained from the bank and a statement reconciling the balance in the bank with the bank balance shown in the cash book on the last day of the year shall be obtained from the officers operating the bank account. The board of survey shall– (a) verify the opening and closing balance shown on the reconciliation statement by reference to the bank statement and cash book respectively; (b) verify the castings of the reconciliation statement; (c) if the reconciliation at the end of the previous month, has been certified as checked as in Order 305, verify as in (c) and (d) of Order 305; (d) if the reconciliation statement as at the previous month has not been certified as checked as in Order 305, verify 20% of the outstanding shown on the reconciliation statement to satisfy itself that such out standings are genuine by identifying the original cash book and scrutinising the bank statements from the date of the entries to the Finance and Audit (Reform) 53 end of the current month to see that they do not appear thereon. Of the 20% of outstanding selected, 10% shall purport to relate to the current month (i.e. to March, if the reconciliation statement being checked is at 31st March) and 10% shall purport to relate to previous months (i.e. prior to the 1st March, if the reconciliation statement being checked is at the 31st March). Bank reconciliation statement shall be submitted to the board of survey within one month of the close of the year. Surprise boards of survey. 226. Surprise boards of survey are boards constituted whenever it is deemed necessary by the Ministry of Finance or by the Ministry or department concerned. 227. Surprise surveys of the cash and stamps, etc. in the custody of the Accountant General, sub-accountants, revenue collectors and imprest holders are to be held from time to time and at least once a year. Transactions shall cease until the board has completed its surveys, unless it is essential for transactions with the public to take place for the purpose of receiving or paying cash. In such cases the board of survey shall, before checking the cash, make arrangements satisfactory to them to ensure that the current day’s transactions are completely separated from the previous balance. 228. It shall be the duty of the officer whose cash (as defined in Order 151) is to be surveyed to balance, rule off his cash book, and stamp and postal order registers and to bring down the balance as at the surprise survey is held. 229. It shall be the duty of the board– (a) to verify any cash balance shown by a cash book with the cash actually found; 54 Finance and Audit (Reform) (b) to acquire where appropriate a bank certificate together with a reconciliation statement signed by the officer operating the account showing in detail the number, date and amount of each cheque outstanding and the total of such cheques, in support of any balance or balances shown by the cash book to be in bank and carry out the verifications and checks indicated in Order 241; (c) to verify any balance or balances shown by the stamps, revenue matter and postal Order registers with the stock or stocks actually found. 230. Every chairman of a board of survey shall, in the case of his unavoidable absence, notify the next senior member of the board who shall then act as chairman of the board, and the Financial Secretary. 231. Any member of a board of survey who is absent shall inform the chairman, in writing, of the cause of such absence. When forwarding the survey report to the Financial Secretary, the chairman shall annex the member’s letter to the report. 232. The survey shall proceed in the absence of any one member, except where only one member remains. Where only one member remains or in the absence of two or more members the Accounting Officer or his deputy where the survey is to be held shall arrange for replacements to be appointed by the Ministry of Finance. 233. Reports on cash (as defined in Order 151) and bank balances shall be submitted to the Ministry of Finance, Auditor General and Accountant General. 234. Any surplus disclosed as a result of a board of survey shall be brought to account as such. Any deficit shall be included in the board’s report together with a statement that the board has Finance and Audit (Reform) 55 satisfied itself that the Accounting Officer has duly taken initial action required in Order 605(b). 235. Should the verification of cash, stamp, etc. last more than one day, the unverified portion shall remain under the joint control of the board and the officer in charge of the cash until verified. The chairman of the Board shall seek instructions from the Ministry of Finance in good time as to the arrangements to be made in securing joint control. 56 Finance and Audit (Reform) CHAPTER IV Safeguarding of Funds-Bank Accounts Opening of bank account. 301. No official bank account may be opened unless authorised by the Accountant General to whom all applications shall be made. Each approved account shall be in the name of the Government of Belize e.g. Government of Belize, except in the case of imprest accounts when the account shall be in the department with the addition of the officer’s name, e.g. Survey and Lands - John Jones. Except in the case of the most imprest accounts and in special cases to be specified in the authority, dual signatories shall be required for each cheque drawn on official bank accounts. The Accounting Officer shall furnish to the Accountant General in duplicate two specimens of the signatures of each of the officers whom he proposes to authorise to sign cheques on the account in question. He shall likewise inform the Accountant General in good time of any proposed changes in either the signatories to the cheques enclosing two specimens of the new signatures. The Accountant General shall accept the proposed signatories unless he considers that any particular arrangement is open to question, and shall forward one copy to the bank concerned. 302. The Accounting Officer, departmental warrant holder or imprest holder concerned shall likewise furnish to the Accountant General on forms to be specially provided specimens of the signatures of officers authorised to endorse cheques for cash. The Accountant General shall forward these specimens to the bank as required by the bank. Any changes shall similarly be notified to the Accountant General and the bank. Endorsement of cheques. 303. The officer signing a cheque (or a single signatory) in respect of vouchers shallDuties of signatories when signing cheques in respect of vouchers. (a) see that the cheque number has been recorded on the vouchers; Finance and Audit (Reform) 57 (b) see that the cheque is properly drawn e.g. that the name of the payee is correctly stated, that the date is correct, that the amount in words agree with the figures, that the writing starts as close to the left hand margins possible, that any blank space after the writing has been ruled through, that any space between the dollar sign and the first figure is ruled out, that the cheque has been crossed where appropriate (see Order 314) and that the cheque counterfoil has been correctly filled in; (Note: the use of certain cheque writing machines as approved by the Accountant General eliminates the need for writing the amount in words); (c) check that the payment voucher has been clearly marked as paid and dated to agree with the date of the cheque; (d) see that the payment vouchers have been duly passed for payment by reference to the initials of the Treasury checking officer in red ink; (e) satisfy himself by scrutiny that there has been no alteration to the vouchers since having been passed for payment by the Treasury checking officer; (f) initial the cheque counterfoil; (g) initial the cheque number on the payment vouchers. In addition, the officer signing second shall satisfy himself that the first signature on the cheque is authentic. Any alternative arrangements to the above requires the prior written approval of the Accountant General. 58 Finance and Audit (Reform) 304. Officers authorised to keep a bank account shall compare at the end of the month the entries in the bank statement with those in the cash book. Within three working days of each month a certificate from the bank (or such longer period as may be specially authorised in writing by the Accountant General where for physical reasons three days would not be practicable e.g. a Surveyor in a remote part of the bush) showing the balance standing to the credit of their account in the bank as at the end of the previous month shall be forwarded to the Accountant General accompanied by a reconciliation statement detailing all outstanding cheques and deposits. The reconciliation statement shall be signed by the officer who prepares it. Reconciliation of the bank accounts and cash books. 305. Except where the number of staff does not permit, it shall be arranged that one officer shall prepare the reconciliation statement and that it shall be checked by another officer both of whose duties are independent of the drawing on the bank account or of keeping the cash book. The checking officer shall– (a) verify the opening and closing balance shown on the reconciliation statement by reference to the bank statement and cash book respectively; (b) verify the casting of the reconciliation of the statement; (c) verify that all outstandings purporting to relate to any previous months are genuine by verifying that they are included in the reconciliation statement as at the end of the previous month and do not appear on the bank statement for the current month e.g., if the officer checking a reconciliation statement as at 30th September finds included therein as outstanding a cheque purporting to have been issued in April of the same year, he shall satisfy himself that such cheque is included as outstanding in the reconciliation statement as Finance and Audit (Reform) 59 at 31st August and shall, by scrutiny of the bank statement for September, satisfy himself that such cheque has not been paid by the bank in September; (d) verify 10% of the outstandings shown on the reconciliation statement which purports to relate to the current month to satisfy himself that such outstandings are genuine by identifying the original cash book entries and scrutinising the bank statements from the date of entries to the end of the current month to see that they do not appear thereon e.g. if the officer checking a reconciliation statement as at 30th September finds included therein as outstanding ten cheques purporting to have been issued in September he shall select one, say for 26th September, shall go to the cash book for 26th September and identify the entry therein, and shall then scrutinise the bank statement for the period 26th to 30th September inclusive. The checking officer shall sign the reconciliation statement “checked in accordance with Financial Order 305 and found in Order/found in order except that .............................................. “ and shall date his signature and state his position. 306. Private money shall in no circumstances be paid into an official bank account, nor shall any public money be paid into a private account. General rules governing the keeping of banks accounts. 307. No official bank account shall be overdrawn without the prior permission of the Minister of Finance, obtained through the Financial Secretary. 308. Should a bank account be overdrawn, the circumstances shall be reported to the Accountant General and Auditor General, and any bank charges resulting shall be debited in the 60 Finance and Audit (Reform) first instance to an advance account in the name of the officer concerned. After consideration of the circumstances, the Accountant General shall proceed along the general lines of Chapter VIII. 309. Officers who are permitted to keep official banking accounts are required to pay by cheques all amounts of more than $125.00. This requirement does not apply to the payments from imprest of salaries and wages or in the case of payments made by the Government Savings Bank, in which case there is no limit to the amount which may be paid in cash. Officers may be exempted from this general rule with approval of the Accountant General only. 310. Officers shall ensure that all sums paid into their official bank accounts are brought to account in their cash books immediately on notification by the bank. 311. The total maximum amount of public money that may be at any one time in the custody of a bank or banks either on current account or on fixed deposit shall be fixed by the Accountant General. 312. Officers authorised to keep bank accounts shall at all times keep their balances at a minimum, and shall remit excess holdings to the Accountant General. 313. The Auditor General may at any time independently seek from a bank a statement of any public account and a certificate of balance. Rules governing the control and custody of cheques for effecting payments. 314. Only ‘Order’ cheque books shall be used by officers authorized to keep bank accounts. When making payment to persons who have bank accounts, such cheques shall be crossed. If a payment is to be made by cheque to a person who has no bank account, the Order cheque shall not be crossed. In the last case an officer shall, as soon as the cheque has been completed, take the same precautions as he would if it were cash to the same amount and keep it in a safe place. Finance and Audit (Reform) 61 315. Cheque books shall be ordered through the Accountant General and not direct from the banks, and the requisition shall be signed by the officer authorized to keep the bank account. 316. Immediately cheque books and stocks are received, the receiving officer shall examine them and satisfy himself that the numbering of each book is correct and complete. He shall acknowledge receipt forthwith to the Accountant General on the RFIN which shall be forwarded to him with the books. 317. The receiving officer shall take the cheque books on charge in a revenue form register. When issued to an officer for use, his signature shall be obtained in the revenue form register. 318. Unissued cheques shall be subject to periodic examination as a precaution against damage or loss. The officer conducting the examination shall evidence his check by initialling and dating the revenue form register. 319. All cheque books and stocks shall be kept under lock and key when not actually in use and the key shall be kept by the officer responsible for the books and stocks. 320. If at any time it is discovered that a cheque book or a cheque is missing, this shall be immediately communicated to the bank concerned, to the Accountant General and the Auditor General, and the outcome of the subsequent enquiries likewise reported. 321. When a cheque is spoilt or cancelled, it shall be pasted to the counterfoil and retained in the cheque book. 322. The destruction of cheque counterfoils is governed by the rules set out in Chapter IX. 323. In no circumstances whatever shall an officer sign blank or incomplete cheques. 62 Finance and Audit (Reform) CHAPTER V Payments General rules governing disbursement. 351. Any officer making, allowing or directing any disbursement without proper authority shall be held personally responsible for the amount. Any officer whose duties require him to render accounts of his disbursements shall similarly be held responsible for any inaccuracies in those accounts. 352. The officers authorised to incur expenditure against votes of the approved estimates as set out annually in an appendix to the estimate are called Accounting Officers. No other officer shall incur expenditure against a vote unless authority is delegated to him from the Accounting Officer as in Order 354 or in Order 355. 353. Departmental Warrants shall be issued in the name of the officer e.g. Divisional Engineer North, Agricultural Officer Corozal District, Forest Officer West, Medical Officer Toledo (see Chapter VI of The Control of Public Expenditure Handbook). 354. The name of the officer(s) who may authorise vouchers for payment and/or sign local purchase orders against a Departmental Warrant shall be authorised by the Accounting Officer on the prescribed form and copies countersigned by the officers being authorised shall be forwarded to the Accountant General and the Auditor General and sub-accountants. 355. Accounting Officers may likewise authorise suitable members of their staff to authorise vouchers for payment and/or sign local purchase orders on their behalf in respect of any votes or parts of votes for which authority to incur expenditure has not been delegated by Departmental Warrant and which are to be accounted for in the vote control book kept by the Accounting Officer for which he is the Accounting Officer or Departmental Warrant Holder. Finance and Audit (Reform) 63 356. Delegation of authority under Orders 352 and 355 in no way relieves the Accounting Officer of full personal responsibility for ensuring proper control of the expenditure of public funds entrusted to his care. 357. The main instructions for the control of budget expenditure are set out in the Control of Public Expenditure Handbook. Some additional general principles to be observed in that regard follow. General rules governing disbursement from budgeted funds. 358. Expenditure chargeable against votes shall be classified strictly in accordance with the estimates. 359. No charge shall be made against a vote, unless it is strictly in accordance with the purpose for which such vote was intended, and expenditure shall be charged to the subhead under which provision has been made. The exhaustion of an accounting distribution and the availability of funds under another does not justify the misallocation to the latter of a charge properly falling on the former accounting distribution. 360. When provisions for a specific service is made under one accounting distribution of the estimates, the cost of that specific service shall be charged thereto and not to any general provision. Thus, if “drawing materials, survey instruments and office sundries” are specially provided for, the cost of such articles shall be charged to that subhead and not to a general subhead such as “Incidentals”. 361. Credits to expenditure votes are not permissible except– (a) when made in adjustment of overpayments recovered in the same year; (b) in the case of an approved unallocated stores subhead. 362. In order that claims may be met within the year to which they relate, reminders shall be sent to all concerned to forward 64 Finance and Audit (Reform) their claims without delay. Accounting Officers shall impress this necessity upon their subordinate officers. 363. If, owing to unavoidable circumstances, a payment cannot be made within the year, it shall be made in the following year, and supplementary provision need not be applied for unless the payment is likely to cause an excess on the total amount provided in the estimate for the vote for the year in which the payment is made. Where there is no appropriate vote, supplementary provision shall first be obtained. 364. All payments shall be made by cheques supported by payment vouchers. Vouchers shall be made out in favour of the person or persons to whom the money is actually due. Preparation payment vouchers. 365. Separate vouchers shall be used for separate accounting distribution of the estimates. Any deviation requires the prior written approval of the Accountant General. 366. All vouchers shall– (a) contain full particulars of each service such as, dates, numbers, quantities, distances and rates, so as to enable them to be checked without reference to any other document and be supported by relevant documents such as invoice, etc.; (b) quote the appropriate authority for expenditure; (c) quote the combination of the estimates if above the line, or as appropriate if below the line; (d) be fully completed in regards to the various certificates and spaces provided for information incorporated in the form of the voucher; Finance and Audit (Reform) 65 (e) contain the amount of the payment written in words across the face and payment authorised not to exceed the sum to the next dollar. 367. Payment vouchers presented to the Treasury or Sub- Treasury shall bear legible departmental voucher numbers. 368. Two or more copies of payment vouchers shall be prepared. Only original vouchers shall be signed by the certifying officer and payee. All other copies shall be initialled by the certifying officer and clearly marked “copy - not for payment”. Such copies shall in every respect be exact copies of the original and shall not be accepted as payment vouchers. 369. Payment vouchers shall be made out in ball point pen or shall be typewritten and all copies shall be legible. The use of felt tip point pen is prohibited. 370. The signature of the Accounting Officer or an officer signing for an Accounting Officer, certifies to the accuracy of every detail on the vouchers. Checking and authorisation. 371. Such officer, as authorising officer, shall therefore be held responsible that– (a) funds are available taking into consideration commitments outstanding; (b) the services specified have been duly performed; (c) the rates or prices charged are in accordance with the regulations, contracts or agreements as the case may be and are fair and reasonable; (d) authority has been obtained as quoted; (e) the computations and casting have been verified and are arithmetically correct; 66 Finance and Audit (Reform) (f) the persons named in the vouchers are those entitled to receive payment; (g) the stores purchased have been duly received and taken on charge or issued for immediate use; (h) all proper deductions from salaries or wages on account of contributions, repayment of advances, remittances, income tax or other liabilities have been duly made. 372. No amount of scrutiny or examination of accounts by the Accountant General and Auditor General can relieve Accounting Officers of their responsibility. 373. In the event of any payment being made in consequence of an incorrect certificate on a voucher, the officer authorising the voucher for payment shall be held responsible for the same, and the amount may be surcharged against him. 374. The designation of an officer shall follow his signature in all certificates to be completed, and signatures shall be dated. 375. When supplies are furnished or work done under agreement or contract, there shall be attached to or endorsed on the voucher a certificate that the payment is in accordance with the terms of the contract or agreement, that, as regards supplies, the articles have been received, and in the case of work, that it has been properly done. In the case of a payment on account no more shall be claimed than the cost of the work certified to have been performed. When a deduction is made from the amount payable on a contract in respect of penalty or fine, the net sum only shall be paid. Finance and Audit (Reform) 67 376. The Accountant General, before passing any voucher for payment, shall, in addition to other duties imposed on him under these Orders, satisfy himself– (a) that the accounting distribution charged represents a fair allocation of the expenditure incurred and is correctly described according to the Approved Estimates for the current year; (b) that the authority for the payment is properly and adequately described on the face of the voucher in the space provided and that any special authority required by regulation is also shown; (c) that the person signing as Accounting Officer or Departmental Warrant Holder is properly authorised to do so; (d) that the certificate in respect of the payment has been adapted where necessary to suit the circumstances of the payment, and that the amount to be paid is written across the face of the voucher in words; (e) that there is no obvious defect or error in the wording or the amount in any of the particulars of the payment, that the payment represents a fair charge against public funds and that any alterations are initialled in accordance with Orders 577 and 578; (f) that calculations are correct; (g) as far as possible, that all proper deductions from salaries, wages or pensions on account of contribution, repayment of advances, 68 Finance and Audit (Reform) remittances, income tax, or other liabilities have been duly made. Effecting of Payment. 377. The date of receipt or payment governs the date of the record of the transaction in the accounts. Payments shall not be made before they are due for the purpose of utilizing an anticipated saving on an item, nor may the unexpended portion of any item be drawn from the Treasury or Sub-Treasury for the purpose of setting it in reserve to meet impending payments, or of crediting it to a deposit or suspense account. On the other hand, expenditure properly chargeable to the account of a given year shall, as far as possible, be met within the year, and shall not be deferred for the purpose of avoiding an excess on the amount provided in the estimates. 378. All liabilities shall be met as far as possible in the year in which they are incurred and vouchers in respect of payments (except for salaries, wages, allowances and pensions for which see Orders 379 to 381) falling due towards the end of the financial year, should be delivered to the Accountant General’s Department or the appropriate Sub-Treasury no later than the 21st March or a date set by the Accountant General and no commitments shall be made after this date except in clearly unavoidable circumstances, in which case payment shall be made by the 28th March. 379. Paydays for salaries, wages and pensions for the month of December and March shall be determined by the Accountant General and notified by way of circular. 380. Payments shall, where possible, be made only to the persons named in the vouchers. In the case of a payment to a third party, the authority under which it is made shall be filed with the Accountant General, and reference thereto given on the voucher. 381. Paying officers shall satisfy themselves that the person claiming the payment is the person authorized to receive the amount. It is the duty of the department responsible for a Finance and Audit (Reform) 69 payment to furnish proof of identity if necessary – this can be done by a member of that department attesting payment. 382. Payments made to Ministry of Works workers and to recipients of social assistance shall be conducted in accordance with rules approved by the Accountant General and accepted by the Auditor General. 383. When a payee is illiterate, his mark shall be witnessed by an officer other than the paying officer or by a literate person known to the paying officer. 384. In cases where officers present claims for reimbursement of small payments made by them, actual receipts shall be produced where practicable. When these cannot be obtained the officer shall certify as follows“I certify on honour that the above charges have actually been incurred and paid by me solely upon the interest of the public service”. 385. At the time payment is made on a voucher, the officer who makes the payment shall stamp or mark the voucher with the word PAID and the date paid, and any documents attached in support of the voucher shall also be cancelled in the same way. A copy of every original pay voucher issued to departments for acquittance as in Order 404 shall also be stamped with the word PAID and the date paid and retained in the Treasury or Sub-Treasury for eventual exchange for the acquitted original pay voucher (See Order 410). 386. All vouchers shall be receipted in ink or indelible pencil and the receipts for amounts paid in cash shall in all cases bear the date on which the recipient received the money. 70 Finance and Audit (Reform) 387. When vouchers are made payable to corporate bodies, the paying officer shall satisfy himself that– (a) the recipient is properly authorised to receive payment and give a receipt; (b) the receipt is signed on behalf of the body for which he is acting; (c) the corporations official stamp is affixed. 388. All payments to corporate bodies, local authorities, etc., shall be made by cheque which shall normally be crossed. 389. All payments to creditors outside Belize shall be arranged by the Accountant General to whom application shall be made by the Accounting Officer. 390. The procedure regarding alterations in payment vouchers is set out at Orders 577 to 580. 391. A Treasury or Sub-Treasury cashier shall not make payment against a voucher unless– (a) the voucher is initialled in red ink by a Treasury or Sub-Treasury checking officer in the space provided; (b) the voucher is properly authorised for payment. 392. Receipts given on payment vouchers are liable to stamp duty in accordance with the Stamp Duties Act (Cap. 64). Receipts on vouchers for transport and subsistence allowances do not attract stamp duty. 393. Fractions of one cent shall not appear in the totals of accounts. Half cent or less shall be disregarded and more than half cent shall be reckoned as one cent. Finance and Audit (Reform) 71 394. Except in cases where immediate payment is intended pay vouchers for salaries and wages shall be submitted in duplicate copy being marked “Copy – not for payment”. Vouchers presented for encashment prior to distribution to various payees. 395. If there is more than one sheet making up a voucher, each sheet shall be numbered by the department, irrespective of any departmental voucher number, in the top right hand corner as followsSheet 1 Sheet 2 Sheet 3 etc. 396. If on examination any errors are detected these shall be brought to the attention of the Accounting Officer who shall take all necessary steps (including adjustment of his vote control book) to amend or if necessary re-prepare the vouchers concerned. 397. After examination, vouchers shall be entered in the cash book and numbered. Each sheet of each voucher shall be marked by the Accountant General or sub-accountant in his series viz: Sheet 1 i.e. first sheet in Treasury 42622 vo. No. 42622 Sheet 2 i.e. second sheet in Treasury 42622 vo. No. 42622 Sheet 3 i.e. third sheet in Treasury 42622 vo. No. 42622. 398. The officer writing up the cash books shall also enter the particulars of all pay vouchers issued or to be issued to departments for acquittance in the register showing the issue and return of original pay vouchers and shall certify to this effect by placing the following certificate at the last entry made by him in the cash book: ‘Entered in original pay voucher register’ Signature 72 Finance and Audit (Reform) 399. There shall be kept a register showing the issue and return of original pay vouchers in the following form: (1) (2) (3) (4) (5) (6) (7) Date Department T. Vo. Amount Name & No. of Initials and No. Sheets Signature date officer of officer receiving receiving and cheque or checking cash and acquittance original of voucher pay voucher for acquittance Examined by Treasury/Sub-Treasury cashier: Examined by checking clerk Date Initials Date Initials 400. Vouchers shall then be passed to the officer preparing the cheques for the cheque signatories. 401. The vouchers together with the cheque shall then be passed to the signatories for action as in Order 303. 402. The cheque or cash together with the originals of the pay vouchers shall be handed to the payee named or his representative who shall acknowledge receipt of these by signing column 6 of the register showing the issue and return of original pay vouchers. 403. No changes whatever shall thereafter be made to the vouchers by anybody. 404. On completion of payment, the acquitted original vouchers shall be returned to the Treasury or Sub-Treasury where the officer receiving them shall check them for their completeness both in respect of the number of sheets and of acquittance, that is, that each individual amount on the pay Finance and Audit (Reform) 73 vouchers has been duly receipted by the signature of the individual and/or paying and witnessing officers as applicable, that the correct stamp duty has been affixed, and that all unpaid salaries/wages have been duly repaid to chest (vide Order 407). 405. Should there be any unpaid wages/salaries they shall be refunded to chest the credit of the expenditure head and subhead from which debited (except for P.W.D. wages in Belize City for which see Order 408), and the officer authorising the pay voucher shall record on the pay voucher against each individual amount not paid out the receipt number and date under which the refunds were paid back into chest, and shall accordingly give the following certificate on the pay voucher before returning it to the Treasury or Sub-Treasury: ‘All unpaid salaries/wages on this pay voucher have been returned to chest vide TR/C.R. No. ............................................. d/- ..................... for $ .................. Transfer voucher departmental voucher no. is herewith submitted crediting the expenditure head ………………………………. subhead ……………………. with $............................................. in respect of the total of the deductions and debiting the appropriate accounts in respect of the deductions. Signature of Authorising Officer Date’ 406. In the case of the Public Works Department, Belize City, unpaid wages shall be credited to a deposit account ‘Chief Engineer (Unpaid Wages)’ under the following additional rules– (a) a register of unpaid wages shall be kept as per specimen headings below; 74 Finance and Audit (Reform) DEPOSIT ACCOUNT - CHIEF ENGINEER (UNPAID WAGES) DETAILS OF UNPAID WAGES RETURNED TO CASHIER BY PAYMASTER DETAILS OF NEW PAYMENT AUTHORISED OR JOURNAL VOUCHER CREDITING BACK EXPENDITURE HEAD AND SUBHEAD NEW PAYMENT IN RESPECT OF WAGES CREDITED BACK TO EXPENDITURE HEAD AND SUBHEAD No. Date Name of unpaid worker Head & Subhead P.W.D. Vo. No. Amount Paid Signature of officer authorising P.V. Amount of wages due Head & Subhead P.W.D. Vo. No. on which unpaid Paymaster’s signature Cashier’s C.R. No. & date Date of P.V. or J.V. P.W.D. Vo. No. Amount paid or Credited back to expenditure head & subhead Signature of officer authorising P.V. or J.V. Date of P.V. (b) as soon as possible after the pay parade the paymaster shall himself enter in the register of unpaid wages the details of pay packets not delivered to workers which are to be handed over to the P.W.D. cashier and the paymaster shall sign each entry in the register. In addition, each paymaster shall call for a revenue collector’s receipt from the cashier covering pay voucher as evidence of disposition of the unpaid wages. Paymasters are warned that failure on their part to comply with any of these instructions shall render them liable to disciplinary proceedings. Pay packets handed to the cashier in this way become a part of his revenue in the usual way to be accounted for as such; (c) a subsequent payment of wages entered in the register shall be by payment voucher. The officer authorising the payment shall sign the relevant entry in the register in the column provided; (d) the Accounting Officer or his deputy or his Finance Officer carrying out periodical inspections of the register shall ensure that it is being properly kept, that prompt and regular Finance and Audit (Reform) 75 reconciliations with the Treasury are being carried out and shall investigate any case where wages have remained unpaid for a long period. The inspecting officer shall evidence such inspections by his dated initials at the last entry of unpaid wages returned to cashier; (e) all balances remaining on hand in the account at the 31st March in any year shall be credited back to the accounting distribution of expenditure to which the amounts were originally debited. 407. The maximum period allowed for acquitting and returning vouchers to the Treasury or Sub-Treasury is seven days from the time of drawing the cash or cheques from the Treasury or Sub-Treasury. 408. The officer who receives the original pay vouchers back in the Treasury or Sub-Treasury shall, when satisfied as to the completeness of the original pay vouchers in all respects as required in Orders 406 and 407, initial and date column 7 of the register showing the issue and return of original pay vouchers, and hand back the copies in exchange. Possession by the Accounting Officer of the copies stamped in the Treasury or Sub-Treasury with the word PAID and the date paid constitutes his proof that the originals have been duly received by the Treasury or Sub-Treasury. 409. Paying officers shall fully account for one set of vouchers before being issued with vouchers and cash for the next period. Accordingly, the checking officer shall examine the register showing the issue and return of original pay vouchers before releasing further pay vouchers and shall date and initial the register as provided for therein as evidence of his examination. Since every cashier has a responsibility to ensure that each entry in his cash book is fully supported by an acquitted voucher, the Treasury or Sub-Treasury cashier shall likewise examine the register showing the issue and return of 76 Finance and Audit (Reform) original pay vouchers and shall date and initial the register as provided for therein as evidence of his examination - such examination shall be carried out at least once a week. 410. No salaries or allowances shall be issued in respect of new appointments, changes in office or rates, or in respect of acting appointments, unless a government authority in the form of a letter or extract therefrom is attached to or referred to on the pay sheet or voucher. Reference to the Government Gazette is also sufficient authority for payment. 411. A register or system of salary cards shall be kept by every Accounting Officer and/or Departmental Warrant Holder showing each officer’s salary scale and incremental date and full details of each officer’s emoluments and deductions shall be posted monthly. This is in addition to any record kept in the Accountant General’s department to serve as a basis for pension calculations, etc. 412. The names, surnames and Social Security Number sufficient for identification of the officers whose salaries are paid direct into bank shall be given on the pay sheets, also the branch bank, if any, at which such payment should be effected shall be clearly indicated thereon. 413. Officers whose salaries and allowances are paid direct to their bank accounts shall not sign the pay sheets. 414. Accounting Officers and/or Departmental Warrant Holders shall prepare a bank deposit slip in duplicate for the net amount for each officer whose salaries/allowances are paid direct to their bank account. Such bank deposit slips shall accompany the salaries/allowances vouchers to the Treasury or Sub-Treasury. The Accounting Officers and/or Departmental Warrant Holders shall be responsible for collecting from Treasury or Sub Treasury the receipted duplicate of the bank deposit slip for distribution to his officers. Finance and Audit (Reform) 77 415. Accounting Officers and/or Departmental Warrant Holders shall where requested by an officer supply details of the officer’s gross salary, deductions and net salary. 416. Vouchers for all salaries and allowances shall be sent to the Treasury or Sub-Treasury as specified by the Accountant General. Any such vouchers sent in after the date named may be held over until the pay day in the following month. Conditions. 417. Salaries, allowances and pensions are paid monthly except that salaries may be paid semi-monthly at the option of the officer and except that transport and telephone allowances shall not be payable earlier than the first day next following the last day of the period covered by the certificate. (In accordance with Order 563 this means that the necessary certificate for transport allowance cannot be given before the period to which it relates is completed). 418. In calculating salaries, allowances and pensions, computations for broken periods of a month shall be made with reference to the number of days in that month. 419. Payment of salaries shall not be made for broken periods of a month, except when an officer leaves the government service when he may be paid up to the day prior to his departure or during vacation leave as detailed at Order 422. 420. An officer proceeding on vacation leave may, if he so desires, be paid all salary due for the entire vacation period before the date of his departure. 421. Salaries may be paid on the 15th (14th in February) and not more than two days before the end of the month, excluding Saturdays, Sundays and Public Holidays. Special arrangements for the month of March and December are set out in Order 379. 422. Any balance of salary or monies that may be due to an official who has been convicted for misappropriation of 78 Finance and Audit (Reform) government funds or theft of government property shall not be paid without the authority of the Financial Secretary. 423. The accrued salary of persons who die while in the service of government whether they are public officers or not shall be paid in conformity with the laws of succession. Increments. 424. Increments shall only be granted in accordance with the provisions of the Public Service Regulations. Wages - general principles. 425. Accounting Officers shall draw up departmental rules governing the method of preparation and control of time books, or other attendance records, and pay sheets most suitable to their requirements. These rules shall provide for a sound system of recording and inspection on sites of work and the accurate preparation of pay sheets. They shall be framed in accordance with general principles approved by the Accountant General and the Auditor General, and for this reason copies shall be furnished to these officers. Should, at any time, circumstances prevent the application of departmental rules, full details shall be submitted to the Accountant General and the Auditor General, who shall advise accordingly. 426. It is the aim of all who would set up a good wages system to ensure that the organisation prevents– (a) the inclusion of spurious names on the pay sheets including those of past employees no longer working. It is therefore important that the attendance records, and the person who keeps them, and the employees shall be checked frequently on the site of work, not only by the officer in charge of the works, but also by senior and other officers who shall initial and date the attendance record at the time of checking; (b) the overstatement of sums due to employees. It is the duty of the officer in charge of the Finance and Audit (Reform) 79 works to ensure that the rates of pay, allowances, overtime, etc. are correct, and that authority exists for any leave with pay. His signature in the time book or attendance record certifies to the accuracy of these details; (c) the incorrect allocation of expenditure. Where possible, the head and subhead appropriate to the work to be done and as full a description as possible of this work shall be entered in the time book or attendance record by the officer in charge of the work, before it is issued for use. In any case, the signature of the officer in charge of the work in the time book or attendance record certifies to the correctness of head and subhead charged. 427. Wages pay sheets shall be prepared on the proper forms provided for the purpose. Wages Pay sheets. 428. The pay sheet shall be filled in from the time book or attendance record. 429. The officer compares the time book or attendance record with the pay sheet and shall sign in the space provided on the pay sheet and the pay sheet shall be duly authorised by the responsible officer. 430. It is desirable that, where possible, no manual worker shall appear on more than one pay sheet for the same period. 431. Where more than one pay sheet is used and the totals carried forward, the classification shall be made in respect of the total pay and not of each sheet. 432. Payment shall not be effected by anybody engaged on or supervising the particular work. 80 Finance and Audit (Reform) 433. Each employee shall be individually identified to the paying officer by the person immediately in charge of the work on the site and the pay sheet signed by a witness who preferably shall not be the identifying officer and whose rank and status shall be shown after his signature. 434. No pay shall be handed to a person other than the employee named on the voucher, unless such employee submits a completed authority, in the following form naming another person to receive the pay or any other monies on his behalf. I *……………………………………………………. authorise Mr. ………………………………… whose specimen signature appears below to receive and sign for on my behalf all moneys representing the salaries, wages, allowances due to me by the ………………………………….. department in respect of the period……………………………… ………………………………… Specimen signature of person authorized to receive ………………………….. Date *………………………….. Signature of Authoriser INSTRUCTIONS TO CASHIER OR PAYMASTER. Do not make payment on this authority– (i) unless you are satisfied that the signature of the authoriser is genuine; (ii) and unless the person authorised to receive signs the pay voucher in front of you and such signature is identical with the specimen on this authority. Finance and Audit (Reform) 81 435. Travelling, subsistence and transport votes shall reflect only expenditure on travelling and subsistenceTravelling Expenses. (a) within the country; (b) in other countries such as approved visits to attend conferences, selections boards, etc. of a minor nature up to $500. Where expenses are anticipated in excess of this figure, they become chargeable to the conference expenses accounting distribution and shall have the prior approval of the Ministry of Finance before any arrangement involving their incurrence is made. 436. The travelling, subsistence and transport subhead is also intended for the travelling expenses of the staff of a department irrespective of the nature of the official duties actually carried out when performing the journey, except– (a) officers travelling in connection with elections charge their expenses to the appropriate election expenses accounting distribution; (b) officers (other than those of the Legal Department) travelling as witnesses in connection with criminal proceedings charge their expenses to court and coroners expenses or criminal trials subheads. 437. The amount to be paid for travelling referred to in Order 436(b) shall be assessed by the court in accordance with the law. 438. Cash transactions between departments are prohibited. Accounting transactions between departments shall be effected by means of a transfer voucher; except in the case of the Post Office for rental of Post Office Boxes and Express Mail Services. Adjustments between departments should be initiated by the creditor department and the vouchers shall be signed by Adjustments General. 82 Finance and Audit (Reform) the responsible officers of that department and of the debtor department. The former department shall be responsible for seeing that the vouchers are sent to the Treasury. Transfer vouchers shall be signed by the same departmental officers as those authorised to sign payment vouchers. 439. Any Accounting Officer wishing to effect an adjustment shall submit the completed transfer voucher in triplicate to the Accountant General for authority. In no circumstances shall such vouchers be passed through the cash book. Such entries as officers with accounting responsibilities are required to make in their departmental records, deposits and advance ledgers, etc. shall be made direct from the transfer voucher. Preparation of transfer vouchers. 440. Transfer vouchers shall clearly indicate the necessity for the transfer and furnish full reference to the original debit or credit being adjusted, quoting the relevant authority or file number from which the adjustment has been initiated. 441. Where adjustments affect expenditure subheads, vouchers before being signed shall be entered in the vote control book then signed by the authorising officer. This shall be done by both debtor and creditor departments. The authority covering the debit to expenditure shall also be quoted on the adjustment voucher. 442. A departmental number shall be given to each transfer voucher and shall be legibly written at the top. 443. Transfer vouchers shall be submitted as soon as they are due and passed with as little delay as possible. Finance and Audit (Reform) 83 CHAPTER VI Below-the-Line Accounts 501. ‘Below-the-line’ in these Orders, refers to receipts and payments in the Accountant General’s accounts other than revenue and expenditure on revenue or capital account. Definition. 502. An imprest is a sum of money advanced to an officer personally to meet expenditure directly connected with the public service for which vouchers cannot be presented conveniently in the normal way. An imprest being a personal account is not normally transferable to another officer; but, in the event of an imprested officer being absent on departmental or sick leave, a transfer may be made provided a departmental handing-over certificate covering the cash and the relevant vouchers is completed and signed by both the imprested officer and the responsible officer designated to replace the imprested officer during such period of absence, with copy forwarded to the Accounting Officer, the Accountant General and Auditor General. Use and control of imprests. However, should an imprest holder be replaced, he shall account for his imprest to the Treasury or appropriate Sub-Treasury, his successor, if authorised, being imprested afresh. 503. The Accountant General is responsible that no imprest is made without the sanction of the Minister of Finance conveyed by Imprest Warrant and he is also responsible that all imprests are duly accounted for in accordance with the terms of the relative warrant. The warrant may be either a general Imprest Warrant authorising the Accountant General to make imprests as necessary for any duly authorised service or it may be a warrant for a specific imprest. 504. Applications for imprest shall be made by Accounting Officers to the Accountant General and the necessity for the imprest shall be fully explained in the application. The amount 84 Finance and Audit (Reform) applied for shall be fixed at the lowest figure compatible with the requirements of the service and the period to be covered by an imprest shall be as short as is reasonably convenient. Sanction shall be conveyed to the Accounting Officer by an Imprest Warrant. Imprests cannot, therefore, be granted without this authority. Copies of all Imprest Warrants shall be sent to the Auditor General and appropriate Sub-Treasury where necessary. 505. Imprests are granted for a particular purpose specified on the warrant and they shall be replenished at least weekly during the financial year concerned by submitting paid vouchers for reimbursement. The Accountant General may authorise replenishment after a longer period in special cases. 506. The Accountant General shall record the issue and retirements of imprest monies in a separate account for each imprest. Issues shall be allocated on the relative vouchers to “Imprests, name and designation of officer”. When cash and vouchers are surrendered on retiring an imprest a receipt shall be issued crediting the imprest account. 507. Imprests shall be repaid on or before the last day of the financial year in which they are issued or immediately when the reasons for which they were granted cease to exist or on the replacement of the imprest holder by another officer, by the production of vouchers and/or cash for the full amount of the imprest. Accounting Officers (through their Finance Officers where appointed) shall be responsible for checking to ensure that these requirements are met. 508. Officers requiring the use of imprests shall ensure that their applications reach the Accountant General at least two weeks before the date on which the imprest is required. 509. Petty payments out of an imprest e.g. petty market purchases, petty freights, are not required to be supported by receipts or individual vouchers but shall be entered immediately in the imprest cash book and, at the time of redemption, detailed Payments out of an imprest. Finance and Audit (Reform) 85 on a fully completed and properly classified payment voucher (one payment voucher for each subhead including an honour certificate as in Order 386); such voucher(s) shall reflect the number of the Imprest Warrant out of which the payments have been made in addition to the General Warrant reference or Special Warrant No. or Departmental Warrant No., and file reference, as the case may be. 510. Payments out of an imprest other than petty payments shall be supported by fully completed and properly classified payment vouchers (see Order 366) which shall be entered daily in the imprest cash book; such vouchers shall reflect the number of the Imprest Warrant out of which the payments have been made in addition to the General Warrant reference or Special Warrant No., or Departmental Warrant No., and file reference, as the case may be. 511. If a redemption consists of more than one payment voucher, then a single covering voucher shall be presented analysing the total of the redemption, voucher by voucher, according to subheads. 512. Every imprest holder shall keep a cash book in the prescribed form supplied by the Printer or as otherwise ruled by the Accountant General. Detailed instructions on the keeping of the imprest cash book shall be drawn up by the Accountant General and shall be contained at the inside of the front cover of the imprest cash book. All receipts and disbursements shall be recorded therein. Imprest cash books shall be posted daily. The accounts of imprest holders are subject to examination by officers of the Treasury, Ministry of Finance and Audit. 513. Imprest holders shall duly observe all regulations regarding the control of expenditure and the disbursement of public money. Imprests shall be used only for the specific purpose for which they are issued, and holders are not relieved from responsibility until vouchers submitted have been examined and found correct. Imprest holders shall not use for imprest purposes other public monies which may come into 86 Finance and Audit (Reform) their possession. Such monies shall be accounted for separately and in full. Imprest holders are prohibited from making personal advances from their imprests, exchanging cheques, or issuing money against I.O.U.’s. 514. Where banking facilities are available imprest holders shall open bank accounts in accordance with Order 301 when the imprest is in excess of $200 unless otherwise approved by the Accountant General. 515. The holder of an imprest shall redeem the amount expended weekly (unless otherwise approved in the warrant by the Accountant General) or at shorter intervals if necessary by presenting vouchers to the Accountant General or Sub-Treasury Finance Officer together with the imprest cash book. The vouchers shall be allocated direct to the expenditure heads and subheads or amounts concerned and not to the below-the-line account “Imprests”. A register shall be kept by the checking officer at the Treasury and each Sub-Treasury showing all imprest holders required to redeem to him. The register shall contain the following particularsNo. of Warrant Department Name of imprest holder Purpose of imprest Amount of imprest How often imprest is to be redeemed Week ending (Fortnight ending) (Month ending) Date of redemption Amount redeemed Initials of checking officer Reasons for non- redemption (Reason to be entered by the checking officer). Finance and Audit (Reform) 87 8.1.2003 15.1.2003 22.1.2003