Section 56

No private vehicle shall be maintained or repaired in a Government garage or workshop except in the event of an emergency where access to other than official facilities is impossible. Any work undertaken on an emergency basis shall be reported by the officer in charge of the garage or workshop to the Accounting Officer immediately. The question of charges shall be determined by the Accounting Officer in consultation with his ministry. 136 Finance and Audit (Reform) COMPARATIVE TABLE showing disposition of General Orders 580 to 638 General Order Stores Order General Order Stores Order 580 Omitted 612 40 581 28 613 41 582 13 614 Omitted 583 15 615 Omitted 584 16 616 — 585 Omitted but see 13 617 — 586 Omitted 618 — 587 17 619 — 588 — 620 Omitted but see 20 589 18 621 42 590 19 622 — 591 28 623 42 592 31 624 42 593 taken care of in 12 625 Omitted but see 4 594 34 626 — 595 32 627 — 596 30 628 — 597 32 629 — 598 32 630 3 599 33 631 Omitted 600 33 632 Omitted 601 Omitted 633 Omitted but see 39 602 33 634 Omitted 603 35 635 Omitted 604 34 636 Omitted 605 2 637 Omitted 606 5 638 39 607 36 608 — 609 610 38 611 Omitted Finance and Audit (Reform) 137 List of Discrepancies Item No. Description of Article Ledger folio No. Quantity Supplier’s Original Quantity shown in Ledger Deficiencies Original Found Cost $ In accordance with Stores Order the discrepancies listed above and involving items hereby confirmed, Accounting Officer of Officer in charge of the stores Date ……..…………….. 20….. 138 Finance and Audit (Reform) Specimen No. 1 BOARD OF SURVEY REPORT STOCK VERIFIER’S REPORT NO. OF 20 Accountant General In accordance with Stores Orders ……….. the stores on ledger/inventory charge at …………………………….. have been completely verified and the discrepancies listed overleaf are reported. Observations as to the condition of the stores and records are set out below. (The total value of unallocated Stores on hand is $ ) QUESTIONNAIRE to be completed by the Stock Verifier or Chairman of Board Yes No Are all stores on hand Government property? Are the stores securely protected from weather, fire, corrosion and theft? Have all Government stores on hand been taken on charge in a store ledger or inventory? Are the stores on hand kept in a manner which allows for easy checking? Has each item been measured, counted, or weighed? BULK STORES ONLY Are all spares on hand suitable for a vehicle or item of equipment in current use? INVENTORIES ONLY Are all stores on hand in regular use? Have all inventory sheets seen on your previous visits been presented for checking this time? Are the ledgers or inventory sheets posted up to date and balanced? Other observations particularly in relation to any question above to which the answer is “No”Finance and Audit (Reform) 139 Date ……………………… …………………………………………… Signature of Stock Verifier, or Members of Board of Survey Important: ALL THREE COPIES of this Report must be completed and circulated to addresses until the stores have been finally disposed of. The officer in charge of the stores will then retain the original copy in support of entries writing off deficiencies and taking on charge surpluses in his ledger or inventory. The duplicate and triplicate copies should also be completed and forwarded to the Accountant General and Principal Auditor respectively. The Accounting Officer Please comment early on the foregoing report of the Stock Verifier, especially on the discrepancies reported. Please insert the values of the items of stores reported on in the following pages and the totals in the appropriate columns in your reply at the top of page 3. Date ………………………. 20…… Accountant General 140 Finance and Audit (Reform) Specimen No. 2 STORES LEDGER (Stores Order No. 12) Description of Item Unit Maximum balance Minimum balance Receipt Voucher No. Receipts Issues Balance REMARKS Date or Store Issue Voucher No. or Signature of recipient Finance and Audit (Reform) 141 COMMENTS OF ACCOUNTING OFFICER Accountant General (through the Principal Auditor) Following are my comments and explanations on the observations in the questionnaire on page 1 and the discrepancies listed on page 2. The original cost of the surpluses and deficiencies is summarised below. ORIGINAL COST OF STORES PURCHASED FROM Local Budget C.D. & W. Scheme No. C.D. & W. Scheme No. C.D. & W. Scheme No. SURPLUSES DEFICIENCIES Accounting Officer Date…………………….20 142 Finance and Audit (Reform) BRITISH HONDURAS Indent No.…………… Date………………… Page……… To correspond with Number Number and Date at head of first sheet, and to be filled in at the Treasury. Indent to be confined, to articles in one group. C.A. GROUP No. …………………. Estimated Cost excluding packing, delivery, etc. Item No. Quantity Description of Articles Rate Total £ s. d. Total £ The indent should be prepared in conformity with the Crown Agents “Notes on the preparation of Indents.” The list of articles should be written on one side of the paper only. Specifications or explanatory notes which cannot be put in the margin should be written on separate sheets and referred to in the indent. Finance and Audit (Reform) 143 Specimen No. 3 BRITISH HONDURAS INDENT ON CROWN AGENTS Indent No……………… Dated………………….., 20…… Department…………………………………………………….. Stores…………………………………(brief general description) Group No. ……………………………………………………. Estimated Cost in Sterling £………………………………. (excluding packing and freight) If not chargeable to the Administration’s general account, insert special account with the Crown Agents to which cost is to be charged. (NOT to be used for local accounts) …………………. Packages to be addressed or marked as follows:POSTAL ADDRESS SHIPPING MARK C.A. Reqn. No. O.H.M.S. C ↑ A C.A. Reqn. No. O.H.M.S. C ↑ A Any special instructions as to weight and/or size limit, if any, for individual packages ………………………………………... …………………………………………………………………. Any other instructions to the Crown Agents as to execution of the indent: special urgency, etc. …………………………………………………………………. …………………………………………………………………. …………………………………………………………………. 144 Finance and Audit (Reform) Space for local use only The expenditure is provided for in the Approved Estimate, Head ………….. Item ………… and sufficient funds are still available under this item, and have been earmarked to cover the cost of this Indent. Noted: …………… Accountant General …………… Head of Department ……………………Date ……………………Date Approved …………………………… Permanent Secretary, 661-66-Gen. 15—P 15—4M Date ……………………………… Finance and Audit (Reform) 145 COMMENTS OF PRINCIPAL AUDITOR Principal Auditor Date RECOMMENDATIONS OF ACCOUNTANT GENERAL Accountant General Date DECISION OF MINISTER OF FINANCE Minister of Finance Date DISPOSAL CERTIFICATE We certify that all surpluses and deficiencies in this report have been dealt with in accordance with the decision of the Minister as recorded above and that the necessary entries have been made in the relevant stores records. ________________________ _______________ Officer in charge of the stores Accounting Officer Date _______________ 146 Finance and Audit (Reform) Specimen No. 4 ACCOUNTANT GENERAL’S OFFICE In replying please quote BELIZE, BRITISH HONDURAS No. ……… …………………………..20…… The Accountant General of British Honduras has the honour to transmit the subjoined indent to Messrs. Woodward- Wight & Company, Ltd., New Orleans, and to request them to forward goods listed therein as soon as possible. Small packages, when it is convenient to do so, should be forwarded by parcel post. All communications, invoices and other shipping documents are to be forwarded to the Accountant General at Belize, British Honduras. ADDRESS O. H. M. S. BELIZE Indent No. Finance and Audit (Reform) 147 FOR LOCAL TREASURY USE ONLY The expenditure is provided for in the Approved Estimate, Head………….. Item ………….. and sufficient funds are still available under this item to cover the cost of this Indent. Date………………. ……………… Head of Department Noted: Approved: …………………… Accountant General ………………….. Accountant General …………………Date …………………….Date (Over) 209-67-Gen.–24–D19–3M 148 Finance and Audit (Reform) Item No. Quantity Description of Articles Estimated Cost Carried Forward Finance and Audit (Reform) 149 Specimen No. 5 ………………………… 20…… ………………….…..B.H. No. 108755 TO……………………………………………………………... PLEASE SUPPLY AS BELOW …………………………………………………………………. …………………………………………………………………. …………………………………………………………………. …………………………………………………………………. …………………………………………………………………. …………………………………………………………………. …………………………………………………………………. …………………………………………………………………. AND CHARGE TO ACCOUNT OF THE GOVERNMENT OF BRITISH HONDURAS Department/Ministry………………………………………….. 605-67 Gen. 27-D6-300 Bks. Per……………………… Specimen No. 6 GOVERNMENT OF BRITISH HONDURAS …………………………… DEPARTMENT ORDER No. 52510 ..………………..196…….. 150 Finance and Audit (Reform) Messrs. ……………………………………… Please supply to the driver of Government Vehicle Licence Number ……………………………………………………… Quantity In words For Government Departmental Use only Type of Fuel Head Subhead Value Not more than Gallons …………………………………… …………………………………….. Signature of Issuing Officer Specimen Signature of Driver RECEIVED in respect of the above Order exactly ....................... GALLONS and …………………… tenths (Quantity in words) ……………………………. Signature of Driver to be signed in the presence of the Supplier 577-67-QI2—300 Bks. Finance and Audit (Reform) 151 Specimen No. 7 STORE ISSUE VOUCHER *Leave Blank to be filled No.* up by Storekeeper, No. 52255 Please issue the following Articles to (Date)..……………… 20…… ………………………………………. ….…….………………… Signature ARTICLES. (d) Head of Estimates No. Denomination of Quantity (a) Quantity to be Issued (b) Folio (The description of Stores to correspond as closely as possible with that in Stores Ledger.) in Ledger (c) ORDER No. Subhead No. Rate $ ¢ Amount $ ¢ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Authority:TOTAL 152 Finance and Audit (Reform) Entered Date ......................... 20. ......... RECEIVED the above-mentioned Stores ……………………..……… (e) …………………… Recipient (f) Date ......................... 20 ...... Signature of Storekeeper. (d) Purpose for which the Articles are required and value of same if issued on re-payment, in which case a Treasury Receipt must be attached hereto before the Articles are issued. (a) Number, lb., tins, feet, yards, as the case may be. (b) The number of the quantity to be issued. (NOTE— Should any alteration be necessary, the Voucher must be taken to the Officer in charge of Department and be altered and initialled by him only.) (e) Signature of Storekeeper. (f) Signature of Recipient of Stores. To be signed at the time of the issue of the Stores. (c) The Storekeeper will insert against each Article the folio of the Stores Ledger where it is entered. NOTE:- The Storekeeper will not issue any stores without this Voucher and he will be held responsible for the value of any deficiencies that may be found. 551-67-Gen. 18-F87-100BK Finance and Audit (Reform) 153 Specimen No. 8 413-63-Gen, 52-E6-2M INVENTORY DEPARTMENT______________________ (Stores Order 35) Date Particulars of Receipts, etc. Initials PLEASE FOLLOW INSTRUCTIONS CAREFULLY BEFORE MAKING ANY ENTRY ON THIS INVENTORY LIST 1. “Date” Column is solely for Date of any Transaction pertaining to paragraphs 2, 3 and 4 of Instructions below. 2. Under no circumstance should anything other than Receipts, Transfers or Write-offs (when authorised by the Minister of Finance) be written in the Column which reads “PARTICULARS OF RECEIPTS.” 154 Finance and Audit (Reform) 3. When Items are to be added or deducted on the Inventory Lists, no Erasures or notations are to be made in this Column which is intended for quantities. Only such amounts which are to be added or deducted are to be governed by reference made in Column PARTICULARS OF RECEIPTS. New Total Balance of each Item should be brought down immediately when any addition or deduction is made. 4. Column under “Initials”, no other notation should be made other than– (1) when any item or items are added to or deducted from the Inventory List; (2) when internal checks are made; (3) when inspected by the Audit or Treasury Department; or (4) when one officer is taking over from another officer. Finance and Audit (Reform) 155 Specimen No. 9 Stores, etc., Recommended for Condemnation (Stores Order 39) Department ________________________________ No. Articles Condition Date of Original Vote from which purchase Recommendations Suggested Reserve Price (where sale is recommended) purchase value of Board (or Head of Department) FINANCIAL SECRETARY: I hereby seek authority to write off the unserviceable stores listed above. The stores are located at where they may be inspected by a Board of Survey should one be appointed. ____________________ Accounting Officer Date ______________ _________________________________CHAIRMAN __________________________________and_____________ you are hereby appointed a Board of Survey to examine the stores listed above and to record below your recommendations regarding their disposal. After inserting your recommendations, you should pass the forms to the Accounting Officer for onward transmission as shown. You should not recommend condemnation of stores which are still serviceable ____________________ Financial Secretary 156 Finance and Audit (Reform) Date _____________ RECOMMENDATIONS OF BOARD: Signatures of Board Officers:— We have examined the stores listed above and as a result of our examination make the following recommendations in addition to those shown above in the space provided. ___________________________ ____________________ Chairman ___________________________ ____________________ Member ___________________________ ____________________ (place and Date) Member COMMENTS OF ACCOUNTING OFFICER: __________________________________________________ COMMENTS OF PRINCIPAL AUDITOR: __________________________________________________ COMMENTS OF ACCOUNTING GENERAL: __________________________________________________ COMMENTS OF THE MINISTER RESPONSIBLE: __________________________________________________ DECISION OF MINISTER OF FINANCE: _________________________________ Minister of Finance Date: _______________________ REPORT ON DISPOSAL OF STORES: Signatures of Board Officers: _________________________ ___________________ _________________________ ___________________ _________________________ ___________________ (Head of Department) (Place and Date) ______________________ Place and Date Finance and Audit (Reform) 157 Specimen No. 10 Time of Speedometer Reading Duties on which Signature of Authorising Officer Departure Return Departure Return Miles Run Petrol Issued Oil Issued Signature of Authorised Driver employed 158 Finance and Audit (Reform) Specimen No. 11 MODEL ARRANGEMENTS made under Stores Order 4 Where it is impractical or otherwise impossible for each item of Government stores and/or each place in which such stores are secured to be at any time in charge of only one officer who shall be directly responsible for it, and have sole access to it. 1. These arrangements shall apply until further notice of the …………………………………………………… stores secured in the storeroom at the .……………………………… Department and shall be brought to the notice of every officer entering upon joint responsibility for any stores covered by these arrangements. A copy of these arrangements shall be brought to the notice of every officer entering upon joint responsibility for any stores covered by these arrangements. A copy of these arrangements shall be pasted on the inside front cover of all stores ledgers accounting for stores covered by these arrangements. 2. Any officer having joint charge of any item of Government stores or holding keys or otherwise having access to any place in which such stores are secured shall be jointly responsible for any loss or damage to stores while they are in his joint charge or otherwise accessible to him. This means that unless the circumstances clearly dictate otherwise, he shall be called upon to make good a proportionate part of any surcharge determined and imposed in connection with any loss or damage. 3. If for any reason, a joint keyholder or a keyholder to a storeroom covered by these arrangements cannot attend duty and it becomes essential that any key in his possession shall be handed over to another officer, the procedure set out in Stores Order 7 shall be adopted. Any Officer having joint responsibility Finance and Audit (Reform) 159 shall be notified of the handing over and shall be entitled to be present to the survey and verification. 4. The survey and verification to be carried out in accordance with Stores Order 7(b) shall take the form of test checks of items selected at random by the incoming officer amounting in all to a check of at least ten per centum of the items on charge. In the absence of any discrepancies such a check shall be acceptable as indicating that all balances handed or taken over are correct, but the incoming officer shall be entitled to require that all balances to be taken over shall be verified to his satisfaction. 5. If for any reason an incoming officer refuses to sign the taken over certificate required by Stores Order 5, the outgoing officer or the departmental officer in Stores Order 7(b) shall report the matter to his Accounting Officer. If the Accounting Officer considers the refusal justified he shall request the Minister of Finance to appoint a Board of Survey to conduct a complete verification of stock balances. If the refusal is not considered justified, the matter shall be reported to the Permanent Secretary, Establishment for disciplinary proceedings against the incoming officer. 6. These arrangements were authorised by the Accountant General in his memorandum No. ……………. dated ……………………………. and by the Principal Auditor in his memorandum No. …………… dated ………………… . __________