CHAPTER 252 FINANCE ADMINISTRATION ACT

CAP. 252

Finance Administration Act – Subsidiary Legislation

CHAPTER 252

FINANCE ADMINISTRATION ACT

• Act • Subsidiary Legislation •

ACT

Act No. 28 of 2004

Amended by

Act No. 38 of 2007

ARRANGEMENT OF SECTIONS

PART I

Preliminary

1. Short title and commencement. 2. Interpretation. 3. Interpretation of power to delegate, designate, appoint or authorise.

PART II

Control and Management of Public Finance

4. Interpretation of this Part. 5. Responsibilities and powers of Minister. 6. Responsibilities and powers of Director-General. 7. Responsibilities and powers of Accountant-General. 8. Designation and responsibilities of accounting officers. 9. Delegation by accounting officer. 10. General responsibility of public officers.

PART III

Banking

11. Public money to be deposited in bank. 12. Banking arrangements.

PART IV

Payment of Money into Consolidated Fund

13. Consolidated Fund. 14. Payments into Consolidated Fund and crediting to accounts. 15. Fees and commissions. 16. Remission of money paid or payable. 17. Write-off of debts and obligations. 18. Settlement of claims by Government.

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19. Report and register of remissions, write-offs and settlements. 20. Recovery of expenditure charged to an appropriation. 21. Interest on overdue accounts.

PART V

Payment of Money out of Consolidated Fund

DIVISION 1

General Rules

22. Payment out of Consolidated Fund. 23. Limitation on payments.

DIVISION 2

Authorisation of Expenditure

24. Authorisation of expenditure: annual estimates and appropriation Bills. 25. Authorisation of expenditure: supplementary estimates and supplementary

appropriation Bills. 26. General warrants. 27. Authorisation of expenditure in advance of appropriation. 28. Special warrants. 29. Contingencies Fund. 30. Virement warrants. 31. Reallocation warrants. 32. Advance warrants. 33. Imprest warrants. 34. Departmental warrants.

DIVISION 3

Specific Cases of Payments out of Consolidated Fund

35. Refunds of money. 36. Payment of orders and awards for money and settlement of claims against

Government. 37. Right of set-off.

DIVISION 4

Lapse of Appropriations and Warrants

38. Lapse of appropriations and warrants.

PART VI

Special Funds and Deposits

39. Special funds. 40. Administration of special funds. 41. Trusts. 42. Deposits.

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PART VII

Investments

43. Investment of public money.

PART VIII

Public Debt and Guarantees

44. Authorisation of debt. 45. Short-term borrowing. 46. Proceeds of loans. 47. Restriction on guarantees. 48. Debt charges.

PART IX

Public Accounts

49. Public Accounts.

PART X

Regulations and Miscellaneous 50. Regulations. 51. Negative resolution. 52. Voting of shares held by Government. 53. Repeal of Chapter 182 of the Revised Laws 1990 Edition except sections 9

and 10. 54. Transitional regulations. 55. Transitional provisions. 56. Consequential Amendment Chapter 265. Schedule Trust Funds

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An Act to provide for the management and control of public money, for the

operation and control of the Consolidated Fund, for the establishment of a

Contingencies Fund, for the authorisation of expenditures, for the establishment

of special funds and deposit accounts, for the management and control of the

public debt and the giving of guarantees, for the investment of public money, for

the preparation of the Public Accounts, for the governance of statutory bodies,

for the repeal of most of the provisions of the Finance and Audit Act, transitional

matters and consequential amendments, and to provide for matters connected

therewith and incidental thereto.

Be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and

consent of the House of Assembly of Saint Vincent and the Grenadines and by the

authority of the same as follows.

[Act No. 28 of 2004 amended by Act No. 38 of 2007.]

[Date of commencement: 12th October, 2004.]

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PART I

Preliminary

1. Short title and commencement

This Act may be cited as the Finance Administration Act, 2004, and shall come into operation on such date appointed by the Governor-General by notice published in the Gazette.

2. Interpretation

In this Act—

“Accountant-General” means the public officer appointed to the post of Accountant-General under the Director-General of Finance and Planning and Accountant-General (Creation) Act;

“accounting officer” means a public officer designated as such under section 8(1);

“advance” means an advance referred to in section 32(1);

“annual estimates” means the annual estimates of revenue and expenditure, both recurrent and capital;

“appropriation” means a sum voted to meet the estimates of expenditure in a financial year by an appropriation Act or a supplementary appropriation Act and “appropriate” has a similar meaning;

“appropriation Act” means an Act to appropriate sums necessary to meet the estimates of expenditure for services in a financial year;

“Consolidated Fund” means the Consolidated Fund referred to in section 13;

“Consolidated Fund General Service Account” means the account established under section 14(2);

“Constitution” means the Constitution of Saint Vincent and the Grenadines;

“Contingencies Fund” means the fund established under section 29;

“deposit” means a deposit referred to in section 42;

“Development Programme Account” means the account established under section 14(2);

“Director of Audit” means the Director of Audit appointed under section 82(1) of the Constitution;

“Director-General” means the public officer appointed to the post of Director-General of Finance and Planning under the Director-General of Finance and Planning and Accountant-General (Creation) Act;

“expenditure vote” means a sum appropriated to a service;

“financial instructions” means the financial instructions issued by the Accountant-General under section 7(2)(h);

“financial year” means the twelve months beginning on the 1st day of January and ending on the 31st day of December in any year or such other period of twelve months as may be prescribed;

“Government” means the Government of Saint Vincent and the Grenadines;

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“government property” includes property in the possession or under the control

of the Government;

“imprest” means a sum of money in cash that is held under an imprest warrant;

“imprest warrant” means a warrant referred to in section 33;

“Minister” means the member of Cabinet responsible for finance;

“Ministry” means the ministry with responsibility for finance;

“money” includes negotiable instruments;

“negotiable instrument” means a cheque, draft, traveler’s cheque, bill of exchange, postal note, money order or other similar instrument;

“prescribed” means prescribed by Regulation under section 50(2)(a);

“Public Accounts” means the accounts referred to in section 49;

“Public Accounts Committee” means the committee appointed pursuant to section 76 of the Constitution;

“public money” means money belonging or payable to or received, collected or held by, for or on behalf of the Government and includes—

(a) all revenues or other money raised or received for the purpose of the Government; and

(b) all money held, whether temporarily or otherwise, by a public officer in his official capacity, either alone or jointly with any other person whether or not that other person is a public officer;

“public officer” means a public officer as defined in section 105(1) of the Constitution;

“Regulation” means a regulation made under this Act;

“securities” means bonds, debentures, promissory notes, treasury bills and other documents evidencing debts and includes documents commonly known as securities;

“special fund” means a special fund referred to in section 39(1);

“statutory body” means—

(a) a corporation established by an Act, all of the members of which, or all of the members of the board of management, board of directors or governing board of which, are appointed by—

(i) an Act,

(ii) the Cabinet,

(iii) a minister,

(iv) a public officer, or

(v) any combination of subparagraphs (i) to (iv),

whether or not the appointment is subject to the approval, advice or other approbation of another person or equity; or

(b) an entity or class of entities controlled by the Government that is prescribed as a statutory body for the purpose of this paragraph;

[Definition of “statutory body” amended by Act No. 38 of 2007.]

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“supplementary appropriation Act” means an Act to appropriate sums of money

necessary to meet the supplementary estimates of expenditure for services in a financial year;

“supplementary estimates” means the supplementary estimates of expenditure, both recurrent and capital.

3. Interpretation of power to delegate, designate, appoint or authorise

When a power to delegate, designate, appoint or authorise a person to do an act or thing is given under this Act or Regulations, the delegation, designation, appointment or authorisation may be made by the person’s name, title or office and when a delegation, designation, appointment or authorisation is by title or office, the delegation, designation, appointment or authorisation applies to every person while he holds that office or title.

PART II

Control and Management of Public Finance

4. Interpretation of this Part

(1) The Minister, the Director-General and the Accountant-General shall discharge their responsibilities and exercise their powers in accordance with this Act and the Regulations and any other Act relating to matters provided for in this Act and any Regulations made under that other Act.

(2) An accounting officer and any delegate of an accounting officer shall discharge his responsibilities and exercise his powers in accordance with this Act and the Regulations and any other Act relating to matters provided for in this Act and any Regulations made under that other Act and the financial instructions.

5. Responsibilities and powers of Minister

(1) The Minister—

(a) is responsible for—

(i) exercising general direction and control over the Ministry,

(ii) the preparation of the annual and supplementary estimates,

(iii) the Government’s fiscal management and control, including the management and control of revenue and expenditures and of the Consolidated Fund,

(iv) ensuring that a full account of the finances of the Government is laid before the House of Assembly in the Public Accounts,

(v) management of the public debt, of the investment of public money, and of loans and advances made and guarantees given by the Government, and

(vi) any statutory body for which he is responsible by virtue of being Minister responsible for that statutory body; and

(b) has such responsibilities in relation to procurement and stores and other government property as are assigned to him under the Regulations.

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(2) The Minister may give directions as to the form of the annual and supplementary

estimates.

(3) The Minister may enter into and execute agreements on behalf of the Government in relation to matters of a financial nature, including, without limitation, agreements for the payment by instalments of money owing to the Government.

(4) The Minister may delegate any of his responsibilities or powers to the Director-General or any other public officer, other than his power to make regulations.

6. Responsibilities and powers of Director-General

(1) Subject to the directions of the Minister, the Director-General—


(i) the supervision of the Ministry,

(ii) overseeing the preparation of the annual and supplementary estimates on behalf of the Minister,

(iii) advising the Minister, and

(iv) assisting the Minister in the discharge of his responsibilities in relation to the statutory bodies for which he is responsible by virtue of being Minister responsible for that statutory body; and

(b) has such responsibilities in relation to procurement and stores and other government property as are assigned to him under the Regulations.

(2) The Director-General—

(a) shall at all times have access to all ministries, departments or places where accounting for services takes place or accounting records are kept;

(b) may require a public officer to furnish any information and provide access to any documents that the Director-General considers necessary; and

(c) may delegate any of his responsibilities or powers to the Accountant-General or any other public officer.

7. Responsibilities and powers of Accountant-General

(1) In accordance with the directions of the Director-General, the Accountant-General—


(i) maintaining the central accounts of the Government so as to show the current state of the Consolidated Fund and the financial condition of the Government,

(ii) receiving and banking, or overseeing the receipt and banking, of public money and overseeing its disbursement,

(iii) preparing the Public Accounts and any other financial statements or reports required by the Minister or the Director-General,

(iv) maintaining a system for the examination of payments to reasonably ensure that they are made in accordance with this Act or Regulations,

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(v) ensuring that a proper system of accounts is established in every

ministry, department and service, and that all money received and paid by the Government is brought promptly and properly to account,

(vi) reporting to the Director-General, in writing, any apparent defect in the control of revenue, expenditure or cash, or any breach or non- observance of this Act, the Regulations or financial instructions by a ministry, department or service that may come or be brought to his notice,

(vii) evaluating accounting and financial management systems throughout Government, and

(viii) exercising supervision over the receipt of revenue and securing its punctual collection;

(b) has such responsibilities in relation to procurement and stores and other government property as are assigned to him under the Regulations; and

(c) has such responsibilities in relation to stamps and securities as are assigned to him under the Regulations.

(2) The Accountant-General—

(a) shall at all times have access to all ministries, departments or places where accounting for services takes place or accounting records are kept;

(b) may require access to records and require any information, records or explanations from a public officer or former public officer necessary for the performance of the responsibilities of the Accountant-General;

(c) may examine and report to the Director-General on the financial and accounting operations of a ministry, department or service;

(d) may provide accounting and other services in connection with the financial management of a ministry, department or service;

(e) may station a person employed in the Treasury in any ministry, department or place where accounting for a service takes place when the Accountant-General considers it necessary to discharge his responsibilities;

(f) has such powers in relation to procurement and stores and other government property as are assigned to him under the Regulations;

(g) has such powers in relation to stamps and securities as are assigned to him under the Regulations; and

(h) within his area of responsibility and his powers, may issue financial instructions in writing to accounting officers and to persons to whom accounting officers have delegated their responsibilities under this Act and the Regulations.

(3) In conducting an audit or examination or carrying out any responsibility under this or any other Act, the Accountant-General may by a notice require any person—

(a) to attend before the Accountant-General to give evidence under oath or, where permitted by law, on affirmation with respect to any matter related to the audit, examination or other responsibility; and

(b) to produce any records respecting the matter referred to in the notice.

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(4) If a person fails or refuses to comply with a notice under subsection (3), the High

Court, on the application of the Accountant-General, may issue an order requiring the person to attend before the Accountant-General in compliance with the notice.

(5) If a witness refuses—

(a) to give evidence in compliance with a notice under subsection (3);

(b) to answer any questions before the Accountant-General pursuant to the notice; or

(c) to produce any records referred to in the notice,

the High Court may commit the witness for contempt in accordance with the rules of the Eastern Caribbean Supreme Court Civil Procedure Rules, 2000, or any other law.

(6) The Accountant-General may delegate to a public officer any of his responsibilities or powers other than the power under subsection (2)(h).

8. Designation and responsibilities of accounting officers

(1) A public officer shall be designated as an accounting officer by the House of Assembly in the annual or supplementary estimates, or by resolution, in respect of—

(a) each expenditure vote or part of an expenditure vote;

(b) each item or part of an item of expenditure charged on the Consolidated Fund by law and identified in the annual or supplementary estimates; and

(c) each item of revenue or part of an item of revenue in the annual estimates.

(2) An accounting officer—

(a) is responsible in his role as a public officer and as a public officer accountable to the House of Assembly, through the Public Accounts Committee for—

(i) the prompt collection and receipt of revenue under an item of revenue or part of an item of revenue in respect of which he has been appointed accounting officer,

(ii) the control of, and accurate accounting for expenditure under—

(A) the expenditure vote or part of a vote,

(B) each item or part of an item of expenditure charged on the Consolidated Fund by law and identified in the annual or supplementary estimates, and

(C) each item of revenue or part of an item of revenue in the annual estimates, in respect of which he is appointed accounting officer,

(iii) the control of, and accurate accounting for, public money, other than money for public purposes, received by the ministry, department or service for which he is accounting officer, and

(iv) the control of, and accurate accounting for the disbursement of public money, other than money for public purposes, received by the ministry, department or service for which he is accounting officer,

in accordance with this Act and Regulations made hereunder and any other Act and in accordance with the financial instructions;

(b) has such responsibilities in relation to procurement and stores and other government property as are assigned to him by the Regulations; and

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(c) has such responsibilities in relation to stamps and securities as are assigned

to him by the Regulations.

(3) An accounting officer is not absolved of responsibilities by reason of the proper discharge by the Accountant-General or the Director of Audit of his responsibilities such as the examination and approval by the Accountant-General of payment, the acceptance for deposit of money by the Accountant-General or by reason of the auditing of the account by the Director of Audit.

(4) Notwithstanding anything in this section, an accounting officer who—

(a) is directed by the Accountant-General to do a thing that he knows or has reason to believe is contrary to this Act or its Regulations or any other Act or its Regulations or the financial instructions; and

(b) objects in writing to the Accountant-General to do that thing before he does it,

shall be absolved of his responsibilities in relation to that thing.

(5) An accounting officer is accountable for discharging his responsibilities under this Act, the Regulations and the financial instructions with diligence and honesty and is subject to discipline under the applicable law for failing to do so.

9. Delegation by accounting officer

(1) An accounting officer may delegate some or all of his responsibilities to a public officer who reports to him and the delegate is responsible, in relation to the responsibilities delegated, for the discharge of the accounting officer’s responsibilities and, when he does so, the accounting officer shall set out in writing the extent to which he has delegated his responsibilities to a public officer under his control.

(2) Notwithstanding subsection (1), when a public officer who reports to the accounting officer discharges the responsibilities of the accounting officer, the accounting officer is deemed to have delegated the responsibilities to the public officer.

(3) Delegation of his responsibilities by an accounting officer to a public officer shall not absolve the accounting officer from ensuring that his responsibilities under this Act, the Regulations and the financial instructions are discharged with diligence and honesty.

(4) Subject to subsection (5), a delegate of an accounting officer is not absolved of responsibility for the proper discharge of his responsibilities by reason of the fact that he is discharging the responsibilities of the accounting officer.

(5) Notwithstanding anything in this section, a delegate of an accounting officer who—

(a) is directed by the accounting officer to do a thing that he knows or has reason to believe is contrary to this Act or its Regulations or any other Act or its Regulations or the financial instructions; and

(b) objects in writing to the accounting officer to do the thing before he does it,

shall be absolved of his responsibilities in relation to that thing.

(6) The delegate of an accounting officer is accountable for discharging his delegated responsibilities under this Act, the Regulations and the financial instructions with diligence and honesty and is subject to discipline under the applicable law for failing to do so.

10. General responsibility of public officers

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(1) A public officer, other than an accounting officer or a public officer referred to in

section 9, who in the discharge of his responsibilities as a public officer comes into the possession or control of—

(a) public money that he knows or has reason to believe is intended to be paid to or received by the Government; or

(b) stamps or securities that are Government property and that are intended to be placed on deposit with or entrusted to the Government,

shall without delay deliver the money, stamps or securities into the possession of an accounting officer or delegate of an accounting officer concerned in or responsible for them or to the Accountant-General.

(2) A public officer or an accounting officer or delegate of an accounting officer referred to in subsection (1) is accountable for discharging his responsibilities under that subsection with diligence and honesty and is subject to discipline under the applicable law for failing to do so.

PART III

Banking

11. Public money to be deposited in bank

All public money received by or on behalf of the Government shall be—

(a) payable to the Accountant-General; and

(b) deposited in a bank account referred to in section 12 as directed by the Accountant-General.

12. Banking arrangements

(1) No bank account shall be opened or operated by or on behalf of the Government or in respect of public money except by or under the written authority of the Accountant-General with the approval of the Minister.

(2) The Accountant-General may close or direct the closure of a bank account and may give directions respecting the banking of the money from the bank account.

PART IV

Payment of Money into Consolidated Fund

13. Consolidated Fund

There is a Consolidated Fund as provided in section 68 of the Constitution.

14. Payments into Consolidated Fund and crediting to accounts

(1) All public money shall be paid into the Consolidated Fund, other than public money—

(a) that is retained as a fee or commission under section 15;

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(b) that has not been paid and is subsequently remitted under section 16 or under

section 65(1)(d) of the Constitution;

(c) that is written off under section 17(1);

(d) to the extent that the amount of a claim referred to in section 18(1) exceeds the amount for which it is settled;

(e) that is to be held as a deposit;

(f) that is to be paid by or under this or any other Act into a special fund; or

(g) that is not required to be paid into the Consolidated Fund under any other Act.

(2) There shall be established an account designated the Consolidated Fund General Services Account and an account designated the Development Programme Account.

(3) All money required to be credited to the Consolidated Fund, other than money required to be credited to the Development Programme Account, shall be credited to the Consolidated Fund General Services Account.

(4) The following money shall be credited to the Development Programme Account—

(a) all money appropriated to the Development Programme;

(b) the proceeds of a grant or loan or part of a grant or loan received for financing the capital development programme of the Government when, according to the terms of the contract or arrangement with the government, agency of a government, regional or international organisation or person providing the grant or loan, the proceeds of the grant or loan or part of the grant or loan are transferable to the Consolidated Fund.

15. Fees and commissions

The Minister may, by directive, authorise a person in possession of money payable to the Consolidated Fund to retain a fee or commission out of that money before paying it into the Consolidated Fund.

16. Remission of money paid or payable

(1) When the Minister is satisfied that it is in the public interest to do so or that hardship or injustice has resulted or is likely to result, the Minister may, by Regulation applicable to a class or classes of persons or by certificate in a specific case and subject to subsection (4), remit all or part of any tax, fee or other amount (other than the amount of a penalty or forfeiture due to the Crown on account of an offence within the meaning of section 65(1)(d) of the Constitution) that is imposed, or authorised to be imposed, under this or any other Act.

(2) The remission of money may be conditional or unconditional, and may be granted—

(a) before, after or during the course of, any proceeding for the recovery of the money;

(b) before or after the payment has been made or enforced by process or execution; or

(c) in the case of a tax, fee or other amount, before the liability arises.

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(3) When a condition of a remission is not performed, the authorisation of the

remission has no effect, and all proceedings may be taken as if it had not been made.

(4) A remission of a tax, fee or other amount referred to in subsection (1) shall not exceed $10,000 in respect of any one transaction or such greater amount as may be prescribed by the Minister with the approval of the House of Assembly.

(5) Money that has been paid and is subsequently remitted under this section or under section 65(1)(d) of the Constitution shall be refunded from the Consolidated Fund.

(6) This section does not apply to any tax, fee or other amount if there is a provision in another Act providing for the remission or waiver of the tax, fee or other amount.

(7) In this section, “tax, fee or other amount” includes any interest or penalty on the tax, fee or other amount.

17. Write-off of debts and obligations

(1) The designated authority may by certificate write-off all or part of a debt or obligation due to the Government that the designated authority considers to be uncollectible or the collection of which the designated authority considers not to be cost effective.

(2) The write-off of all or part of a debt or obligation does not extinguish the right of the Government to collect it.

(3) In subsection (1), “designated authority” means the Minister except to the extent that he has, by directive in writing, delegated his authority to a public officer, in which case the delegate, to the extent of the delegation, is a designated authority in addition to the Minister.

(4) A delegation under subsection (3) may be general or may relate to a class or classes of write-offs and may be made subject to conditions.

18. Settlement of claims by Government

(1) Subject to this section, when a claim is made on behalf of the Government, whether or not proceedings have been commenced, and the designated authority is satisfied that it is in the public interest to enter into an agreement to settle the claim for a specified amount, whether or not the amount is less than the amount of the claim, the designated authority may settle the claim for the amount in full satisfaction of the claim.

(2) In subsection (1), “designated authority” means the Minister except to the extent that he has, by directive, delegated his authority to a public officer, in which case the delegate, to the extent of the delegation, is a designated authority in addition to the Minister.

(3) A delegation under subsection (2) may be general or may relate to a class or classes of claims and may be made subject to conditions.

(4) No claim shall be settled under subsection (1) except with the advice of the Attorney-General if the amount claimed exceeds or may exceed $10,000 or such other amount as may be prescribed.

19. Report and register of remissions, write-offs and settlements

(1) A summary statement of the remissions by Regulation or certificate under section 16, write-offs by certificate under section 17 and settlements under section 18 shall be included in the Public Accounts.

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(2) A summary statement is sufficient if it identifies the type of remission, write-off

or settlement, the number of persons affected and the total value of each type of remission, write-off or settlement.

(3) The Accountant-General shall ensure that the particulars of the amount of, and the name of the person or persons affected by, each remission by Regulation or certificate under section 16, each write-off by certificate under section 17 and each settlement under section 18—

(a) are available for inspection by the public in a register in the Treasury; and

(b) continue to be so available until the Public Accounts containing the summary statement of the remission, write-off or settlement are laid before the House of Assembly and for one year thereafter.

(4) The register may be in such form as the Accountant-General determines.

20. Recovery of expenditure charged to an appropriation

The recovery by the Government of an expenditure charged to an appropriation—

(a) that is received before the end of the financial year in which the expenditure was made shall be credited to the appropriation against which the expenditure was charged; and

(b) that is received after the end of the financial year referred to in paragraph (a) shall be credited to the revenue of the financial year in which it is received.

21. Interest on overdue accounts

(1) The Minister may make regulations establishing an interest rate or rates and those regulations may—

(a) be of general application or may apply to a class or classes of persons who owe money or are liable to pay money to the Government that is due and owing or to a class or classes of money owed or liable to be paid to the Government that is due and owing; and

(b) determine whether and how the interest rate is to be calculated and compounded.

(2) Interest is recoverable by the same means as the money to which it applies is recoverable or as a civil debt due to the Government.

(3) A Regulation made under subsection (1) does not apply when another Act requires or authorises the imposition of interest on money owed or liable to be paid to the Government.

PART V

Payment of Money out of Consolidated Fund

DIVISION 1

General Rules

22. Payment out of Consolidated Fund

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No money shall be paid out of the Consolidated Fund except—

(a) to meet an expenditure that is charged on the Consolidated Fund by law;

(b) to make a payment authorised by an appropriation;

(c) to be deposited in the Contingencies Fund or other fund established by Parliament or in a special fund established by Parliament;

(d) to make a payment or advance authorised by this or any other Act; or

(e) to pay interest pursuant to a Regulation made under section 54(2)(d).

23. Limitation on payments

(1) No appropriation shall be charged with an amount that—

(a) is not a lawful charge against the appropriation; or

(b) would result in an expenditure in excess of the amount available in that appropriation.

(2) No expenditure for a service charged on the Consolidated Fund by law shall be paid out of the Consolidated Fund unless it is for the purpose for which it was charged.

DIVISION 2

Authorisation of Expenditure

24. Authorisation of expenditure: annual estimates and appropriation Bills

(1) The Minister shall cause to be prepared and laid before the House of Assembly, not later than thirty days after the commencement of each financial year, annual estimates of the revenue and expenditure, both current and capital, of the Government for that financial year.

(2) The annual estimates shall be in the form that the Minister directs, and—

(a) shall provide for the expenditures that are to be incurred by the Government for services during the financial year and that are required to be voted on by Parliament, and, in relation to each expenditure vote, shall—

(i) describe the ambit of the vote,

(ii) show the amount required to be supplied for the vote by appropriation, and

(iii) contain a reference to the accounting officer designated in respect of the expenditure vote or any part of the expenditure vote or item or any part of the item of revenue; and

(b) shall—

(i) include the estimated amount of the expenditure to be incurred on each service, the expense of which is charged on the Consolidated Fund by law,

(ii) include a reference to the provision of the law that authorises the expenditure to be charged on the Consolidated Fund, and

(iii) contain a reference to the accounting officer appointed by the Minister under section 8(1) in respect of each item of expenditure or part of the

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item of expenditure for each service charged on the Consolidated Fund by law.

(3) When the estimates of expenditure, other than the expenditures referred to in subsection (2)(b), have been approved by the House of Assembly, a bill, be known as an appropriation Bill, shall be introduced in the House of Assembly, providing for the issue from the Consolidated Fund of the sums necessary to meet that expenditure and the appropriation of those sums, under separate votes for the several services required, to the purposes specified therein.

25. Authorisation of expenditure: supplementary estimates and supplementary

appropriation Bills

If in respect of any financial year it is found that the amount appropriated by the appropriation Act for any purpose is insufficient or that a need has arisen for expenditure for a purpose to which no amount has been appropriated by that Act, a supplementary estimate showing the sums required shall be laid before the House of Assembly and, when the supplementary estimate has been approved by the House, a supplementary appropriation bill shall be introduced in the House of Assembly providing for the issue of such sums from the Consolidated Fund and appropriating them to the purposes specified therein.

26. General warrants

(1) No money shall be expended under an appropriation Act or a supplementary appropriation Act unless the Minister has authorised the Accountant-General by general warrant under his hand to pay that money out of the Consolidated Fund.

(2) A general warrant may reserve specified expenditures and may make provision for expending the reservation.

(3) Notwithstanding the issue of a general warrant, if, in his opinion, financial exigencies of the public interest so require, the Minister may in his discretion by written notice reserve at any time any expenditure authorised under an appropriation Act or a supplementary appropriation Act and may in the notice make provision for expending the reservation.

(4) Notice in writing of the reservation of an expenditure under subsection (3) shall be given without delay to the Accountant-General and to affected accounting officers.

(5) An expenditure that is reserved by a general warrant or by notice under subsection (3) may be expended—

(a) in accordance with the general warrant or notice; or

(b) where no provision is made in the general warrant or notice, in accordance with the directions of the Minister.

(6) The Director-General shall certify that the general warrant has been issued in accordance with this Act.

27. Authorisation of expenditure in advance of appropriation

(1) If the appropriation Act for a financial year has not come into operation at the commencement of the financial year, the Minister may by provisional general warrant under his hand authorise expenditure necessary to carry on the services of Government until the expiration of four months from the beginning of that financial year or the coming into operation of the appropriation Act, whichever is the earlier, but—

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(a) only expenditures upon services in the annual estimates for which there was

provision in the appropriation Act in force in the previous financial year are authorised under the provisional general warrant;

(b) the expenditures shall not in total exceed one-third of the amount voted for that service in those annual estimates; and

(c) in the case of capital expenditures, only expenditures that in the previous financial year were contemplated to continue are authorised.

(2) The amounts paid pursuant to a provisional general warrant referred to in subsection (1) are deemed to have been paid pursuant to an appropriation until the appropriation Act is passed.

(3) Section 26(2) to (5) apply with such modifications as the circumstances require to a provisional general warrant under subsection (1).

(4) On the coming into force of the appropriation Act, the provisional general warrant shall lapse, and any money paid under it shall be deemed to have been paid for corresponding services in the estimates for which provision was made under the appropriation Act and shall be accounted for accordingly.

28. Special warrants

(1) Subject to subsection (2), when in a financial year—

(a) it appears to the Minister that—

(i) an expenditure for a service not foreseen and not provided for, or not sufficiently provided for, is required for the public good, and

(ii) the circumstances are such that the expenditure cannot, in the opinion of the Minister, be postponed without injury to the public good; and

(b) the appropriation Act for the financial year has come into force,

the Minister may, in anticipation of approval of the expenditure in a supplementary appropriation Act, issue a special warrant under his hand authorising the expenditure to be made out of the Consolidated Fund, but the aggregate of the amounts authorised by special warrants issued under this section in the financial year and not approved in a supplementary appropriation Act shall not exceed the amount fixed by resolution of the House of Assembly.

(2) A special warrant may be issued so long as the amount in the Contingencies Fund does not exceed the amount fixed by resolution of the House of Assembly for the Contingencies Fund.

(3) If in respect of any financial year it is found that any money has been expended for any purpose in excess of the amount appropriated for that purpose by the appropriation Act or for a purpose to which no amount has been appropriated by that Act, a supplementary estimate showing the sums spent shall be laid before the House of Assembly and, when the supplementary estimate has been approved by the House of the Assembly, a supplementary appropriation bill shall be introduced in the House providing for the issue of such sums from the Consolidated Fund and appropriating them to the purposes specified therein.

(4) The Minister shall, not less than six months after the date a special warrant was issued, cause to be laid before the House of Assembly a supplementary estimate showing the sums spent.

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(5) When a special warrant is issued with respect to an expenditure for a service for

which there is an appropriation, the amount provided by the special warrant shall be added to, and deemed to be part of, the appropriation specified in the special warrant for the financial year for which the special warrant is issued until the supplementary appropriation Act is passed.

(6) When a special warrant is issued with respect to an expenditure for a service for which there is no appropriation, the amount provided by the special warrant is deemed to be an appropriation for the service specified in the special warrant for the financial year for which the special warrant is issued until the supplementary appropriation Act is passed.

(7) On the coming into operation of the supplementary appropriation Act that appropriates money for expenditures authorised by a special warrant, the special warrant lapses and the expenditures made under it are deemed to have been made for the corresponding expenditures under the supplementary estimates for which provision is made under the supplementary appropriation Act and shall be accounted for accordingly.

29. Contingencies Fund

(1) There is hereby established a Contingencies Fund into which shall be paid the money appropriated for the purpose by Parliament.

(2) The Minister is authorised, by a contingencies warrant under his hand, to make advances out of the Contingencies Fund if he is satisfied that there has arisen an urgent and unforeseen need for expenditures for which no other provision or no other sufficient provision exists.

(3) Where an advance is made from the Contingencies Fund, a supplementary estimate shall as soon as possible be laid before the House of Assembly and, when the supplementary estimate has been approved by the House of Assembly, a supplementary appropriation Bill shall be introduced as soon as possible in the House of Assembly for the purpose of replacing the amounts so advanced.

30. Virement warrants

(1) Subject to subsection (2), if, in the opinion of the accounting officer, the exigencies of the service render it necessary or expedient to vary the amount assigned to any programme within an expenditure vote as shown in the annual or supplementary estimates of expenditure for a financial year, he may, subject to any order of the Minister under subsection (3), direct by means of a virement warrant under his hand that savings arising from an item in an expenditure vote contained in the annual or supplementary estimates approved by appropriation Act or supplementary appropriation Act be applied in aid of another item in the expenditure vote contained in the annual or supplementary estimates if the amount of the appropriation is not thereby exceeded.

(2) Subsection (1) applies subject to the following—

(a) no virement of personal emoluments in an expenditure vote shall occur unless it is to personal emoluments within that expenditure vote;

(b) no virement shall occur between recurrent and capital expenditures.

(3) The Minister may by order limit the amount that may be vired under subsection (1) in any transaction or on any other basis.

31. Reallocation warrants

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(1) Subject to subsection (2), with the approval by resolution of the House of

Assembly, the Minister may, by means of a reallocation warrant under his hand, direct the Accountant-General that savings arising from an expenditure vote contained in the annual or supplementary estimates approved by appropriation Act or supplementary appropriation Act be applied in aid of any other expenditure vote or any item in any other expenditure vote in those estimates or in aid of any new programme of expenditure, and the amounts to be applied are deemed to have been appropriated for that purpose.

(2) Subsection (1) applies subject to the following—

(a) no reallocation of personal emoluments in an expenditure vote shall occur unless it is to personal emoluments within another expenditure vote;

(b) no reallocation shall occur between recurrent and capital expenditures.

32. Advance warrants

(1) Subject to subsections (2) and (3), the Accountant-General may under the authority of an advance warrant issued under the hand of the Minister, from the Consolidated Fund or from money held as deposits, make advances of money—

(a) to, and recoverable from, a government or a regional or international organisation;

(b) to, or on account of, a special fund referred to in—

(i) section 39(1)(a), or

(ii) section 39(1)(b) if it is composed in whole or in part of appropriated money;

(c) to, or on behalf of, a statutory body, authority of government, public body, institution or individual where the advance is, in the opinion of the Minister, in the public interest;

(d) to a public or police officer for any purpose; or

(e) for the purpose of expenditure authorised by a loan Act in anticipation of the raising of the loan.

(2) Subject to this section, the Minister may in the warrant make the advance referred to in subsection (1) subject to any conditions he considers appropriate.

(3) An advance referred to in subsection (1) is recoverable within a period not exceeding twelve months after the end of the financial year in which the advance was made.

(4) The aggregate of the sums committed or disbursed for the purpose of making advances under subsections (1)(b), (c) and (d) but not repaid shall not exceed at any one time five per cent of the recurrent revenue in the annual estimates for the previous financial year.

33. Imprest warrants

(1) The Accountant-General may on the authority of an imprest warrant issued under the hand of the Minister issue imprests from the Consolidated Fund to public officers for any purpose of making payments of small amounts that cannot conveniently be made through the Treasury.

(2) Any officer to whom an imprest has been issued pursuant to subsection (1) shall retire that imprest not later than the end of the financial year in which the imprest was

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issued or, if some earlier date is specified in the imprest warrant or by the Accountant-General, not later than that earlier date.

(3) Where a public officer fails to retire an imprest in accordance with the provisions of subsection (2), the imprest is deemed to be indebtedness of the public officer to the Government and the Accountant-General may exercise the right of set-off under section 37 in relation to the indebtedness.

34. Departmental warrants

An accounting officer of a ministry, department or service (the “first accounting officer”) may, by departmental warrant under his hand, authorise another accounting officer named in that departmental warrant (the “second accounting officer”) to incur expenditure against a specific vote under the control of the first accounting officer.

DIVISION 3

Specific Cases of Payments out of Consolidated Fund

35. Refunds of money

A refund of all or part of money received by the Government—

(a) that is erroneously paid or collected; or

(b) that is a drawback, rebate or other amount required or permitted to be refunded under any Act or regulation,

may be paid to the person out of the Consolidated Fund on presentation of proof satisfactory to the Accounting officer that the refund is so payable.

36. Payment of orders and awards for money and settlement of claims against

Government

(1) Subject to this section, on the direction of the Minister acting on the advice of the Attorney-General, the Accountant-General may pay the following claims out of the Consolidated Fund—

(a) money required to be paid by the Government by order of a court;

(b) money required to be paid by the Government by order of a tribunal;

(c) an award by an arbitrator against the Government.

(2) In this section—

“arbitrator” means one or more persons to whom the power to make an award requiring the payment of money is conferred by an Act of the Parliament;

“designated authority” means the Minister except to the extent that he has, by directive, delegated his authority to a public officer, in which case the delegate, to the extent of the delegation, is a designated authority in addition to the Minister;

“order”, of a court, includes a judgement, decree or rule;

“order”, of a tribunal, means an order, award, decision or determination;

“tribunal” means one or more persons, other than a person acting as a judge, on whom a power to make an award requiring the payment of money is conferred by an Act of Parliament.

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(2) A delegation by the Minister under the definition of designated authority may be

general or may relate to a class or classes of claims and may be made subject to conditions.

(3) Subject to this section, when a claim is made against the Government, whether or not proceedings have been commenced, and the designated authority is satisfied—

(a) that the claim, if pursued in a court of competent jurisdiction or before a tribunal or an arbitrator, could reasonably be expected to result in an order or award, as the case may be, requiring the Government to pay money; and

(b) that it is in the public interest to settle the claim for a specified amount of money,

the designated authority may settle the claim and may, in writing, direct the Accountant-General to pay the amount in settlement of the claim out of the Consolidated Fund.

(4) No claim shall be settled or paid under subsection (3) except on the recommendation of the Attorney-General if the amount of the claim exceeds or may exceed five thousand dollars or such other amount as may be prescribed.

(5) No payment shall be made out of the Consolidated Fund in respect of a claim under subsection (1) or (3) that is in excess of the amount available in an appropriation for the purpose.

37. Right of set-off

Subject to the Regulations and any other Act, when a person owes money to the Government in a specific amount (in this section referred to as the “indebtedness”) and that person is owed money by the Government in a specific amount, the Accountant-General may exercise a right of set-off in relation to the indebtedness.

DIVISION 4

Lapse of Appropriations and Warrants

38. Lapse of appropriations and warrants

(1) The balance in an appropriation that remains unexpended at the end of the financial year, after adjustment for the recording of debts referred to in subsection (2), and any warrant in relation to the balance of the appropriation, shall lapse.

(2) Subject to the directions of the Director-General, a debt incurred by the Government before the end of the financial year that remains unpaid at the end of the financial year shall be recorded as a charge against the appropriation to which it relates, but nothing in this section permits the recording of a payment that is in excess of the balance available in the appropriation.

(3) Within thirty days after the end of the financial year or such longer period as may be authorised by the Minister, the debt recorded as a charge under subsection (1) may be discharged or settled.

PART VI

Special Funds and Deposits

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39. Special funds

(1) The following are special funds—

(a) a fund of public revenues established by or under any other Act for a specific purpose;

(b) a fund established under subsection (2);

(c) a trust fund held by the Government.

(2) The Minister may be regulation establish special funds.

(3) Every regulation made under subsection (2) shall state the purpose of, and the money to be paid into, the special fund established thereby and the public officer responsible for the administration of the fund.

40. Administration of special funds

(1) A special fund shall be administered and expenditures from it shall be authorised in the manner provided by the law or trust instrument establishing the special fund or any other law relating to it.

(2) If there is no provision in the law or trust instrument establishing the special fund or any law relating to it, the Minister may provide for the administration of it.

(3) If, in his opinion, further or better provision should be made for the administration of a special fund, the Minister may provide for the further or better administration of the special fund.

(4) A special fund shall be kept in a separate account by the Accountant-General or, where by virtue of any law some other public officer is responsible for the administration of the fund, by that other public officer, but it shall be lawful for the Accountant-General to keep the accounts on behalf of the other public officer.

(5) Within a period of two months after the end of the financial year, the public officer administering a special fund shall prepare, sign and submit to the Accountant-General statements showing the financial position of the fund at the end of the financial year.

(6) The statements required under subsection (5) shall include—

(a) a statement of assets and liabilities of the special fund;

(b) a detailed statement of receipts and payment of the special fund; and

(c) a statement of any investments and any interest or dividends credited to the special fund.

(7) If—

(a) the money in a special fund referred to in section 39(1)(a) or (b) is exhausted and no legal provision exists whereby further money may be paid into that special fund; or

(b) the objects for which a special fund referred to in section 39(1)(a) or (b) was established have been fulfilled or cease to exist and, in the opinion of the Minister, there is no likelihood that any objects for which that special fund could lawfully be used will arise in the future,

the Minister may dissolve the special fund—

(c) by publishing a notice in the Gazette in the case of a special fund referred to in section 39(1)(a);

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(d) by repealing the Regulation establishing the special fund in the case of a

special fund established under section 39(2).

(8) Any money remaining in any special fund dissolved under subsection (7) shall be paid into the Consolidated Fund.

41. Trusts

(1) Nothing in this Act shall extend to abridge or alter the terms of any trust or be construed as authorising the making of any regulation or the giving of any direction or instruction requiring any person to obey the regulation, direction or instruction in relation to money held or trust, that contravenes or is inconsistent with the terms of the trust.

(2) No public officer shall accept an appointment as a trustee in his capacity as a public officer without the written authority of the Minister and any appointment contrary to this subsection is void.

42. Deposits

(1) A deposit is money other than money that—

(a) is required to be deposited in the Consolidated Fund or the Contingencies Fund; or

(b) is to be deposited in a special fund.

(2) Except as provided in subsection (3) and section 43(4), no deposit shall be used for the public purposes of Saint Vincent and the Grenadines.

(3) Every deposit—

(a) shall be held by the Accountant-General; and

(b) may—

(i) with the approval of the Minister, be invested in the manner specified in section 43(1), or

(ii) be used to finance advances in the manner specified in section 32.

(4) Subject to this section, the regulations and the financial instructions, an accounting officer may administer a deposit in such manner as he thinks fit and may, where he is satisfied that it should be refunded, refund a deposit or any part of it to any person entitled to it.

(5) A deposit that is unclaimed for 5 years shall, subject to the provisions of any law, cease to be a deposit and shall accrue to the Consolidated Fund, but the Minister may direct the refund of a deposit or any part of it to a person who subsequently satisfies the Minister that he is entitled to it.

PART VII

Investments

43. Investment of public money

(1) The Minister may authorise the investment of money forming part of the Consolidated Fund, the Contingencies Fund or held as a special fund or deposit—

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(a) with a bank, whether at call or subject to notice not exceeding twelve

months;

(b) in deposits with the Eastern Caribbean Central Bank; or

(c) in a manner authorised for investments of property in the hands of trustees by any law for the time being in force.

(2) The interest or dividends received from the investment of money from the Consolidated Fund, the Contingencies Fund or a trust fund that is a special fund shall be credited to each fund in proportion to the amount of money invested from that fund.

(3) The interest or dividends received in respect of any investment of money in a special fund, other than a trust fund, shall be credited to that special fund unless the Minister directs otherwise.

(4) The interest or dividends received from the investment of a deposit shall be credited to the Consolidated Fund unless—

(a) the Government is obligated by agreement or otherwise to credit interest to the deposit; or

(b) the Minister directs otherwise.

(5) Interest or dividends credited to the Consolidated Fund, the Contingencies Fund, a special fund or a deposit shall form part of the fund.

(6) Money held in a trust fund that is a special fund by the Government that is invested under subsection (1) may, while invested, be intermingled with other invested money, whether that other money is trust money or otherwise.

PART VIII

Public Debt and Guarantees

44. Authorisation of debt

No money shall be raised on the credit of the Government except under the authority of this or another Act of Parliament or of a resolution of the House of Assembly.

45. Short-term borrowing

(1) The Minister may in a financial year, when authorised by resolution of the House of Assembly, borrow money to meet current requirements from a bank or other financial institution by means of advances to an amount not exceeding in the aggregate the sum specified in the resolution.

(2) A resolution referred to in subsection (1) shall have effect for a period not exceeding twelve months.

(3) The power to borrow money by means of advances from a bank or other financial institution conferred on the Minister by resolution in accordance with this section or in pursuance of an Act may be exercised by means of a fluctuating overdraft.

46. Proceeds of loans

Subject to the provisions of a general or specific loans Act, any money borrowed by the Government shall be paid into and form part of the Consolidated Fund.

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47. Restriction on guarantees

No guarantee of a financial liability shall be given by the Government unless it is—

(a) given in accordance with the provisions of an Act; or

(b) authorised by resolution of the House of Assembly.

48. Debt charges

The provisions of section 74 of the Constitution apply in relation to debt charges.

PART IX

Public Accounts

49. Public Accounts

(1) All public money shall be accounted for in the Public Accounts of Saint Vincent and the Grenadines.

(2) Subject to subsection (3), the Accountant-General shall within four months after the end of every financial year prepare, certify and submit to the Director of Audit as many copies as the Director of Audit may require of the Public Accounts of Saint Vincent and the Grenadines for that financial year accounting for all public money and showing fully the financial position of Saint Vincent and the Grenadines at the end of the financial year.

(3) The Minister may, by direction in writing to the Accountant-General, extend the period within which the Public Accounts are required to be submitted to the Director of Audit and any direction so given shall be laid without delay before the House of Assembly if it is sitting and, if it is not sitting, then without delay after it next sits.

(4) The Public Accounts referred to in subsection (1) shall include—

(a) a summary statement of revenue and expenditure of the Consolidated Fund by standard object code;

(b) a comparative statement of actual and estimated revenue by detailed object code;

(c) a statement of assets and liabilities;

(d) a statement of the Contingencies Fund;

(e) a statement of each special fund;

(f) a statement of the balance on each deposit account;

(g) a statement of investments showing the funds on behalf of which the investments were made;

(h) a statement of public debt and accumulated sinking funds;

(i) a statement of contingent liabilities of the Government;

(j) a statement of balances on advance accounts from the Consolidated Fund and deposit accounts analysed under the various categories set out in section 32;

(k) a statement of arrears of revenue by detailed object code;

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(l) the summary statements referred to in section 19(1); and

(m) any other statements that the House of Assembly may require.

PART X

Regulations and Miscellaneous

50. Regulations

(1) The Minister may make such regulations as appear to him to be necessary and expedient for the proper carrying out of the intent of this Act.

(2) Without restricting the generality of subsection (1), the Minister may make regulations—

(a) prescribing anything that under this Act may be prescribed;

(b) exempting corporations and entities from the definition of statutory body;

(c) respecting collection, receipt, custody, banking, expenditure, due accounting for, care and management of, and forms of records relating to, public money;

(d) providing for the payment of interest on late payments by the Government, including permitting a specified person to determine when interest is payable and the rate of that interest;

(e) respecting the custody, handling and proper accounting for stamps and securities, whether the property of the Government or on deposit with or entrusted to the Government or to a public officer in his official capacity or to any other person;

(f) respecting the accounts when they are kept electronically including their authentication;

(g) respecting the procurement of works, goods and services including the designation of persons with authority to award contracts, or the establishment of a board charged with the award of contracts, or classes of contracts, or charged with advising on the award of contracts and the definition of the powers of such a board, or both the designation of persons and the establishment of a board;

(h) respecting government property including such matters as the responsibility for making and maintaining up-to-date inventories, the form of and the information to be kept in such inventories and writing off government property and declaring government property surplus and disposing of it;

(i) respecting stores including their classification and operation, the writing off of stores and declaring stores surplus and disposing of them;

(j) prescribing fees for dishonoured cheques;

(k) . . . . . .

(l) . . . . . .

[Subsection (2) amended and renumbered by Act No. 38 of 2007.]

51. Negative resolution

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Regulations made under this Act by the Minister alone shall be subject to a negative

resolution of the House of Assembly.

52. Voting of shares held by Government

Except as provided in any other Act, the voting rights attached to shares held by the Government in a body corporate may be exercised by the minister responsible for the portfolio under which the body corporate falls or by a person authorised by the Minister to exercise the voting rights.

53. Repeal of Chapter 182 of the Revised Laws 1990 Edition except sections 9 and 10

The Finance and Audit Act, except sections 9 and 10, is repealed.

54. Transitional regulations

The Minister may make regulations providing for any transitional matter not dealt with or not sufficiently dealt with by this Act.

55. Transitional provisions

(1) In this section, “former Act” means the Finance and Audit Act.

[Chapter 182 of the Revised Laws 1990 Edition.]

(2) On the coming into force of this Act—

(a) every person acting under the former Act at the time of its repeal shall continue to act under this Act as if he has been authorised to act under this Act;

(b) the Consolidated Fund, trust funds set out in the Schedule and deposits held by the government at the time of the repeal of the former Act are continued under this Act; and

(c) any reference in an unrepealed enactment to the former Act shall, with respect to a subsequent transaction, matter or thing, be construed as a reference to the provisions of this Act relating to the same subject matter as the repealed enactment.

(3) For greater certainty, a claim that has been written off or abandoned before this Act comes into operation is deemed not to have extinguished the claim.

56. Consequential Amendment Chapter 265

(1) The Director of Finance and Planning and Accountant-General (Creation) Act is amended by deleting the short title “Director of Finance and Planning and Accountant-General (Creation) Act” and substituting “Director-General of Finance and Planning and Accountant-General (Creation) Act”.

(2) Where in any law reference is made to “Director of Finance and Planning” there shall be substituted therefor “Director-General of Finance and Planning”.

Schedule

[Section 58(2)(b).]

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Trust Funds

Lady Musgrave Prize Fund

Haywood X-Ray Fund

Simmons Bequest

Brian Gray Fund

Graham Bequest

CHAPTER 252


SUBSIDIARY LEGISLATION

List of Subsidiary Legislation

1. Finance Regulations

Finance Regulations

SRO 16 of 2009

ARRANGEMENT OF REGULATIONS

PART I

Preliminary

1. Citation and commencement. 2. Interpretation. 3. Application of Regulations to other Acts and regulations. 4. Duty of diligence and honesty by collectors of revenue, receivers of revenue,

accounting officers, etc. 5. Form of documents. 6. Signing on behalf of Accountant-General. 7. Reproduction of signatures. 8. Effect of electronic signature reproduced after person ceases to be a public

officer, etc. 9. Authorisation of access to system.

PART II

Government Bank Accounts

General

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10. Authority to open, operate and close bank accounts.

Cash Books

11. Cash books to be maintained by Accountant-General. 12. Cash books to be maintained by accounting officer.

Overdrafts

13. Overdrafts by Accountant-General. 14. Overdrafts by accounting officer prohibited.

PART III

Accounts

15. Accounting unit. 16. Public money received to be properly accounted for. 17. Form of accounts. 18. Accounts and accounting records kept in paper form. 19. Expenditure vote accounting. 20. Statutory charge accounting. 21. Reconciliation. 22. Expenditure review and appropriate action. 23. Control of commitments. 24. Charges incurred by external agents. 25. Advance accounts. 26. Suspense accounts. 27. Recording and payment or settlement of debts at year end. 28. Improper attempts to prevent lapse of appropriation. 29. Improper attempt to permit over-expenditure of appropriation. 30. Alteration of audited accounts and documents. 31. Use of green pencil and ink.

PART IV

Receiving Public Money Paid to Government

DIVISION 1

General

32. Public notice regarding receipts. 33. Receipt to be given for all public money. 34. Types of receipts.

DIVISION 2

Fixed Amount Receipts

Forms of Fixed Amount Receipts

35. Form and content of fixed amount receipt forms.

Pre-printed Fixed Amount Receipts 36. Accountant-General to order fixed amount receipt forms.

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37. Additional requirements for pre-printed fixed amount receipt forms. 38. Stock register of books of fixed amount receipt forms by Accountant-General. 39. Government Printer to advise on issuance of books of fixed amount receipt

forms. 40. Books of fixed amount receipt forms to be checked on receipt from

Government Printer. 41. Stock registers to be up to date and to show certain information. 42. Issuance of books of fixed amount receipt forms to accounting officers. 43. Books of fixed amount receipt forms to be checked when issued from

Treasury. 44. Stock register of collector of revenue. 45. Taking books of fixed amount receipt forms apart. 46. Retention and checking of counterfoils. 47. Half-yearly information, returns of books of fixed amount receipt forms.

Issuing Pre-Printed and System-Generated Fixed Amount Receipts 48. Issuance of pre-printed fixed amount receipts. 49. Issuance of system-generated fixed amount receipts.

DIVISION 3

Receipts other than Stamps or Fixed Amount Receipts

General Forms of Receipts 50. Definition of “receipt” for this Division. 51. Form and content of receipts or pre-printed receipts.

Pre-Printed Receipts

52. Accountant-General to order pre-printed receipt forms. 53. Additional requirements of pre-printed receipt forms. 54. No receipt to be combined with other document. 55. Pre-printed receipt forms to be used only for intended purpose. 56. Stock register of receipt books. 57. Government Printer to advise on issuance of books of pre-printed receipt

forms. 58. Books of pre-printed receipt forms to be checked on receipt from Government

Printer. 59. Stock registers to be up to date and to show certain information. 60. Issuance of receipt forms to collector of revenue or receiver of revenue. 61. Books of pre-printed receipt forms to be checked when issued from Treasury. 62. Stock register of a collector of revenue or receiver of revenue. 63. Taking books of pre-printed receipt forms apart. 64. Retention and checking of counterfoils or duplicates in used pre-printed

receipt books. 65. Information return of receipt books no longer required by reason of

obsolescence, etc. 66. Half-yearly information returns of receipt books.

Issuing Pre-Printed Receipts

67. Receipts to be issued in ascending order, stamped and signed. 68. Corrections and cancellation of incorrect or spoiled pre-printed receipts.

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Issuing System-Generated Receipts

69. System-generated receipts to be issued in order of serial numbers, stamped and signed.

70. Corrections and cancellation of incorrect or spoiled system-generated receipts.

Copy of Lost Receipt

71. Copy of lost pre-printed or system-generated receipt.

DIVISION 4

Payment to Government by Cash, Negotiable Instrument or other Means

72. Prohibition on accepting unauthorised forms of payment. 73. Acceptance of payment in legal tender. 74. Payment in legal tender of the United States of America. 75. Payment by negotiable instrument. 76. Authorisation required to accept payment in other currency or by other

negotiable instrument. 77. Acceptance of payment by direct debit, credit card or other similar means. 78. Persons from whom a personal cheque may not be accepted. 79. Change for payments made in currency other than Eastern Caribbean dollars. 80. Prohibition on substitution of one currency for another. 81. Cheques to be crossed. 82. Procedure on dishonour of cheque deposited to account operated directly by

Accountant-General. 83. Procedure on dishonour of cheque deposited to account operated by

accounting officer. 84. Fee for dishonoured cheques. 85. Cheques not to be encashed by public officers.

DIVISION 5

Accounting for and Banking of Public Money

86. Procedure for accounting for and banking public money. 87. Verification by Accountant-General or sub-accountant of money received. 88. When money deposited in bank account operated directly by the Accountant-

General. 89. Verification by Accountant-General of deposit. 90. Reconciliation of bank accounts operated by accounting officer.

DIVISION 6

Fees and Commissions Deducted at Source, Remission of Unpaid Money, Write-offs and

Settlements of Claims by Government

91. Fees and commissions deducted at source under section 15 of the Act. 92. Remission of unpaid money under section 16 of the Act. 93. Remission of penalty or forfeiture under section 65(1)(d) of the Constitution. 94. Write-offs under section 17 of the Act. 95. Settlement of claims by Government under section 18 of the Act.

DIVISION 7

Revenue Collection

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96. Duty to collect revenue and initiate write-offs. 97. Interest on overdue accounts. 98. Claims for reimbursement to be made promptly.

Annual Returns of Arrears of Revenue and Monthly Reports of Recovery of Arrears of

Revenue

99. Annual returns of arrears of revenue and monthly reports of recovery of arrears of revenue.

PART V

Payments out of the Consolidated Fund, Deposits and Special Funds

DIVISION 1

Warrants

100. Numbering of warrants. 101. Distribution of copies of warrants and reservations and updating system. 102. Expenditure of reserved money when no provision in warrant or notice. 103. Imprest warrants.

DIVISION 2

Payment of Remissions, Refunds and Settlement of Claims against Government

104. Remission of money paid under section 16 of the Act. 105. Remissions of penalty or forfeitures of money under section 65(1)(d) of the

Constitution. 106. Refunds under section 35 of the Act. 107. Settlement of claims against Government under section 36(1) of the Act. 108. Settlement of claims against Government under section 36(3) of the Act.

DIVISION 3

General Provisions Respecting Payment under Division 4, 5 or 6

109. Application of this Division. 110. Payments to representative of person entitled to receive payment. 111. Manual operation of financial information system when computer system not

operational.

DIVISION 4

Payment for Construction, Goods, Services and other Purposes

112. Application of this Division. 113. Payments to be on authority of accounting officer. 114. Certification of payment for construction, goods or services and other

purposes. 115. All payments to be by system-readable instruction unless otherwise permitted. 116. Forms of payment instructions. 117. Contents of payment instructions; supporting documentation. 118. Certification of payment instructions.

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DIVISION 5

Payment of Salaries, Wages, Allowances and Reimbursements

SUBDIVISION 1

Payment of Salaries, Allowances and Reimbursements of Public Officers and Wages,

Allowances and Reimbursements of other Government Employees

119. Application of this Subdivision. 120. Responsibilities of Chief Personnel Officer. 121. Responsibilities of accounting officer. 122. Responsibilities of Chief Personnel Officer relating to payroll. 123. Responsibilities of Accountant-General relating to payroll. 124. Responsibilities of accounting officer relating to payroll. 125. Responsibilities of Accountant-General relating to payment. 126. Delayed claims for allowances or reimbursements.

Payment of Wages, Allowances and Reimbursements

127. Responsibility of accounting officer to keep records for workers paid an hourly wage.

128. Responsibility to prepare timesheet for workers paid an hourly wage. 129. Preparation and certification of payroll.

Wages, Allowances or Reimbursements that cannot be Paid

130. When salary, wages, allowances or reimbursements cannot be paid.

SUBDIVISION 2

Emoluments, Allowances and Reimbursements of Legislators, the Governor-General and

Judges

131. Application of this Subdivision. 132. Responsibilities of Clerk of the House, etc. 133. Responsibilities of Accountant-General relating to payment.

DIVISION 6

Pensions and Gratuities

SUBDIVISION 1

Payment of Pensions and Gratuities to Public Officers 134. Application of this Subdivision. 135. Notice of retirement by public officers under the Pensions Act or Police Act. 136. Responsibilities of Chief Personnel Officer. 137. Responsibilities of Director of Audit. 138. Responsibilities of Minister. 139. Responsibility of Chief Personnel Officer to prepare and certify payments of

pensions and gratuities. 140. Responsibilities of Accountant-General relating to payment of pensions and

gratuities. 141. Pensions and gratuities that cannot be paid.

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SUBDIVISION 2

Payment of Pensions and Gratuities to Legislators, the Governor-General and Judges

142. Application of this Subdivision. 143. Responsibilities of Clerk of the House, etc. 144. Responsibilities of Accountant-General relating to payment. 145. Pensions and gratuities that cannot be paid.

DIVISION 7

Forms of Payments, Right of Set-off and Related Matters

SUBDIVISION 1

Payment

146. Payments to be made by cheque: exceptions.

SUBDIVISION 2

Payment by Cheque

147. Use of system to print cheques; exceptions.

Cheques Printed by System

148. Ordering pre-printed cheque forms for printing on system. 149. Cheques to be printed by system in ascending order of serial numbers. 150. Procedure for spoiled cheques printed on system.

Cheques Drawn Manually

151. Ordering pre-printed cheque forms designed to be drawn manually. 152. Requirements of pre-printed cheque forms to be drawn manually. 153. Cheques to be drawn in ascending order of serial numbers. 154. Counterfoil to be completed; duplicate copy to be legible. 155. Procedure for spoiled cheques drawn manually. 156. Taking books of pre-printed cheques apart. 157. Retention and checking of counterfoils or duplicates in used pre-printed

cheque books. 158. Duplicate of lost cheque drawn on Government bank account.

Signing Cheques

159. Number of signatures on cheques. 160. Signing cheques at the Treasury. 161. Signing cheques on bank accounts operated by accounting officer.

SUBDIVISION 3

Payment by Direct Deposit

162. Salaries, etc., required to be paid by direct deposit. 163. Other payments that may be made by direct deposit. 164. Exceptions to regulations 162 and 163. 165. Responsibility for inaccuracies in information; notice of change or correction of

information.

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166. Form of deposit. 167. Authentication of direct deposit. 168. Cancellation or suspension of direct deposit instructions.

SUBDIVISION 4

Payment by Wire, Government Credit Card or other Means

169. Payment by wire, Government credit card, etc.

SUBDIVISION 5

Unauthorised Payments or Overpayments

170. Steps to be taken when unauthorised payment or overpayment discovered. 171. Crediting of unauthorised payment or overpayment from Consolidated Fund

when recovered.

SUBDIVISION 6

Agreement for Payment by Instalments 172. Agreement under section 5(3) of the Act.

SUBDIVISION 7

Exercise of Right of Set-off

173. Exercise of right of set-off. 174. Notice of intention to exercise right of set-off. 175. When person responds to notice before the deadline for response. 176. When person responds to notice after the deadline for response but before set-

off exercised. 177. Written explanation when right of set-off has been exercised. 178. When set-off is against a payment for living, health or education purposes

owing to an individual. 179. Exercise of Government’s right of set-off valid except when bad faith shown.

PART VI

Stamps, Stamp Registers and Stamp Imprests

180. Accountant-General to order stamps. 181. Stock register of stamps by Accountant-General. 182. Government Printer to advise on issuance of stamps. 183. Stamps to be checked on receipt from Government Printer. 184. Stock registers to be up to date and to show certain information. 185. Stamp imprest warrants. 186. Numbering of stamp imprest warrants.

PART VII

Security and Shortages and Losses

Definitions

187. Definitions.

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Security of the Treasury and Sub-Treasuries

188. Security of the Treasury and Sub-Treasuries. 189. Security of money in the Treasury and Sub-Treasuries. 190. Security of receipt books at the Treasury and Sub-Treasury. 191. Security of cheque forms and cheques at the Treasury. 192. Security of stamps at the Treasury and Sub-Treasury. 193. Security of formal agreements at the Treasury. 194. Security of securities at the Treasury. 195. Security of accounting records at the Treasury and Sub-Treasury. 196. Security of keys, combinations, etc., at the Treasury. 197. Responsibilities of Sub-Accountants.

Security of Accounting Units and Formal Agreements and Securities in Departments

198. Security of accounting units. 199. Security of money in accounting units. 200. Security of receipt books in accounting units. 201. Security of cheque forms and cheques for bank account operated by

accounting officer. 202. Security of stamps in accounting units. 203. Formal agreements to be deposited with the Accountant-General. 204. Security of formal agreements in departments. 205. Securities to be deposited with the Accountant-General. 206. Security of securities in departments. 207. Security of accounting records in accounting units. 208. Security of keys, combinations, etc., in relation to regulations 198 to 207.

Miscellaneous Provisions

209. Minimum requirements of strong-rooms and safes. 210. Loss of keys. 211. Replacement and repair of safes, strong-rooms, security devices, etc. 212. Private money and effects.

Security of System 213. Access to system and to specific functions by unauthorised persons. 214. Security of system, back-ups, etc.

Annual Security Assessment

215. Annual security assessment.

Boards of Survey of Money and Stamps

216. Appointment of boards. 217. Constitution of boards. 218. Attendance of board members. 219. Presence of Accountant-General, Comptroller of Customs, the Comptroller of

Inland Revenue or accounting officer. 220. Money and stamp transactions during survey. 221. Report of board. 222. Substantial shortages or losses to be reported immediately.

Handing Over and Handing Over Statement

223. Handing over and handing over statement. 224. Shortages and losses discovered other than by a board or on handing over.

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Write-offs of Shortages or Losses

225. Write-offs of shortages and losses.

PART VIII

Accounting Records 226. Custody of accounting records. 227. Destruction of accounting records.

FINANCE ADMINISTRATION REGULATIONS

In exercise of the powers conferred by section 50 of the Finance Administration Act,

2004, the Minister makes the following Regulations.

[SRO 16 of 2009.]

[Date of commencement: 12th October, 2004.]

PART I

Preliminary

1. Citation and commencement

These Regulations may be cited as the Finance Administration Regulations, 2009, and shall come into effect on such date as the Finance Administration Act, 2004, comes into force.

2. Interpretation

(1) In these Regulations, unless the context otherwise requires—

“Act” means the Finance Administration Act, 2004;

[Chapter 252.]

“collector of revenue” means—

(a) the Accountant-General;

(b) the Comptroller of Customs;

(c) the Comptroller of Inland Revenue; or

(d) an accounting officer,

in his capacity as a public officer responsible for the collection of revenue;

“commitment” means a commitment referred to in regulation 23;

“Comptroller of Customs” means the public officer appointed as such under the Customs (Control and Management) Act;

[Chapter 422.]

“Comptroller of Inland Revenue” means the public officer appointed as such under the Income Tax Act;

[Chapter 435.]

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“construction” means the construction, reconstruction, erection, installation,

repair, renovation, extension or demolition of a building, structure or works and includes services such as mapping, drilling, soil testing, site preparation, excavation, demolition, maintenance and other similar activities furnished in connection therewith if the value does not exceed the value of the construction, reconstruction, erection, installation, repair, renovation or extension of the building, structure or works;

“department” means a department of Government and includes a branch of a department, a non-ministerial department and a Ministry or a service;

“fixed amount receipt” means a fixed amount receipt referred to in regulation 35;

“goods” means chattels and includes services incidental to the supply of goods if the value of those services does not exceed the value of the goods;

“government bank account” means a bank account opened on behalf of the Government or for the deposit of public money;

“imprest warrant” means an imprest warrant referred to in section 33 of the Act and in regulation 103 of these Regulations;

“legal tender” means—

(a) notes for any amount issued or deemed to have been issued by the Eastern Caribbean Central Bank that are legal tender; and

(b) coins that are legal tender issued or deemed to have been issued by the Eastern Caribbean Central Bank for the payment of any amount not exceeding—

(i) ten dollars, in the case of coins of a denomination twenty-five cents or more, and

(ii) two dollars in the case of coins of a lower denomination;

“payment for living, health or education purposes” to an individual includes—

(a) payment of salary, wages, an allowance or a reimbursement to the individual;

(b) payment of a pension to the individual; and

(c) payment of public assistance, a scholarship or any other similar payment to the individual, regardless of what it is called, intended to defray in whole or in part the living, health or education expenses of the individual,

but does not include the last payment to the person, of salary, wages, an allowance, a reimbursement or a pension;

“receiver of revenue” means the Accountant-General or a sub-accountant;

“services” means an object of procurement, other than construction or goods, and includes insurance coverage, telephone service, internet service and electricity and other similar services but does not include contracts of employment;

“stamp” means a receipt in the form of a revenue stamp required to evidence—

(a) the payment of stamp duty; or

(b) an amount required to be paid in stamps,

under the Stamp Act or any other Act or regulation;

[Chapter 440.]

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“sub-accountant” means a public officer who is authorised directly by the

Accountant-General to exercise the powers of the Accountant-General or specified powers of the Accountant-General at a sub-treasury;

“system” means the financial information system on the computer system of the Government.

(2) Except when the context otherwise requires, a term defined in the Act has the same meaning in these regulations.

(3) Subject to subregulation (4), when a provision of these Regulations requires or permits the Minister or a specified public officer to do a thing, the provision shall be interpreted to permit that public officer to delegate that thing to another public officer.

(4) The Accountant-General shall not delegate his responsibilities under the following provisions—

(a) prescribing forms under regulation 5(1) or any other provision of these Regulations relating to prescribing forms;

(b) authorising the reproduction of signature under regulation 7(1)(b);

(c) access to system under regulation 9;

(d) opening, operating and closing bank accounts under regulation 10;

(e) manual operation of system under regulation 111;

(f) stamp imprests under regulation 185;

(g) protocols for protecting the system under regulation 214(2);

(h) annual security assessment under regulation 215.

(5) When an authority is delegated, the delegate is not permitted to further delegate the authority, unless the person delegating so permits, in which event the delegate may further delegate the authority in accordance with the permission.

3. Application of Regulations to other Acts and regulations

(1) Subject to subregulation (2) these Regulations apply, with such modifications as the circumstances require, in relation to matters of financial administration arising under any other Act or regulation, whether passed before or after these Regulations, as they apply to matters arising under the Act.

(2) If there is a conflict between the provision of these Regulations and—

(a) the other Act, the other Act prevails; and

(b) the other regulation, these Regulations prevail.

4. Duty of diligence and honesty by collectors of revenue, receivers of revenue,

accounting officers, etc.

(1) In accordance with sections 8(5) and 9(6) of the Act, an accounting officer and his delegates are accountable for discharging their responsibilities under the Act, these Regulations and the financial instructions and under any other Act or regulations in relation to financial administration with diligence and honesty and are subject to discipline under the applicable law for failing to do so.

(2) The Comptroller of Customs and his delegates or the Comptroller of Inland Revenue and his delegates acting as collectors of revenue are accountable for discharging their responsibilities and exercising their powers under these Regulations and the

CAP. 252


financial instructions and under any other Act or regulation in relation to financial administration with diligence and honesty and are subject to discipline under the applicable law for failing to do so.

5. Form of documents

(1) Except as provided in subregulation (2), accounts, instruments and other documents necessary or advisable for the administration of the Act and these Regulations shall be in the form prescribed by the Accountant-General.

(2) The Minister may prescribe the form of—

(a) warrants to be used under the Act;

(b) notices of reservation in respect of a general warrant under section 26(3) of the Act or in respect of a provisional general warrant under section 27(3) of the Act; and

(c) application to expend a reservation under a general warrant or a provisional general warrant.

(3) A different form may be prescribed under subregulation (1) or (2) for use manually or electronically.

6. Signing on behalf of Accountant-General

(1) Subject to these Regulations, the Accountant-General may in the discharge of his responsibilities or in the exercise of his powers under the Act or these Regulations authorise in writing one or more public officers to sign on his behalf.

(2) The authorisation may be general or specific.

(3) No public officer shall sign any document on behalf of the Accountant-General except in accordance with a written authorisation under subregulation (1).

7. Reproduction of signatures

(1) When under the Act or these Regulations anything is required to be signed by the Accountant-General or a public officer, the signature shall be manual unless—

(a) these Regulations require or permit the use of a reproduction of the signature; or

(b) the Accountant-General authorises in writing the use of a reproduction of the signature.

(2) An authorisation by the Accountant-General to use a reproduction of a signature under subregulation (1)(b) may be general or specific and may permit the use of a reproduction by electronic or mechanical means.

(3) No public officer shall use the reproduction of a signature except—

(a) when required or permitted under a provision of these Regulations and in accordance with the requirements of that provision; or

(b) in accordance with a written authorisation of the Accountant-General under subregulation (1).

8. Effect of electronic signature reproduced after person ceases to be a public

officer, etc.

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A reproduction in electronic form of a signature of a public officer referred to in

regulation 7(1)(a) or (b) reproduced on a document within fourteen days after the public officer—

(a) ceases to be a public officer; or

(b) when the authorisation is by the title or office held by the public officer, ceases to hold the title or office,

is not invalid by reason only that the person ceases to be a public officer or to hold the public office.

9. Authorisation of access to system

(1) Except as provided by this regulation, no person shall have access to the system without the authorisation of the Accountant-General.

(2) The Accountant-General may authorise access to the system by himself or any other person for the purposes of discharging his responsibilities and exercising his powers under the Act, these Regulations or the financial instructions or under any other Act or regulations in relation to financial administration.

(3) In addition to the authorisation of the Accountant-General in respect of the activities of the Audit Office as a line agency, the Director of Audit, the employees of the Audit Office and a professional auditor or other person engaged by him and authorised by the Director of Audit are authorised to have access to the system to the extent necessary for the purpose of discharging their responsibilities as auditors.

(4) In addition to the authorisation of the Accountant-General in respect of the activities of the department responsible for support of the system as a line agency, the head of that department and his employees are authorised to have access to the system for the purpose of discharging their responsibilities to provide support for the system.

(5) The Director-General may, after consulting with the Accountant-General, authorise access to the system by any person.

(6) An authorisation under this regulation shall be in writing and shall specify the functions of the system to which the person has access.

(7) When an authorisation is given by a person referred to in subregulation (3), (4) or (5), a copy of the authorisation shall be given without delay to the Accountant-General.

PART II

Government Bank Accounts

General

10. Authority to open, operate and close bank accounts

(1) In accordance with section 12(1) of the Act, no government bank account shall be opened or, operated within or outside Saint Vincent and the Grenadines except by or under the written authority of the Accountant-General with the approval of the Minister.

(2) A government bank account shall not be opened or operated in Saint Vincent and the Grenadines except in a bank licensed under the Banking Act, 2006.

[Chapter 87.]

CAP. 252


(3) The Accountant-General shall not authorise any person other than an accounting

officer to open or operate a government bank account.

(4) In accordance with section 12(2) of the Act, the Accountant-General may close or direct the closure of any government bank account and may give directions to the accounting officer respecting the banking of the money from the closed government bank account in another government bank account.

(5) An accounting officer who receives a direction to close a government bank account or as to the banking of the money from the closed government bank account in another government bank account shall without delay comply with it.

Cash Books

11. Cash books to be maintained by Accountant-General

(1) The Accountant-General and each sub-accountant shall ensure that a cash book in the form prescribed by the Accountant-General is properly maintained for each government bank account operated by the Accountant-General.

(2) The Accountant-General and each sub-accountant shall ensure that all public money received by him is without delay brought properly to account in the cash book.

12. Cash books to be maintained by accounting officer

(1) The accounting officer shall ensure that a cash book in the form prescribed by the Accountant-General is properly maintained for each government bank account operated by the accounting officer.

(2) The accounting officer shall ensure that all public money received by him is without delay brought properly to account in the cash book.

Overdrafts

13. Overdrafts by Accountant-General

(1) The Accountant-General shall ensure that no government bank account operated directly by the Accountant-General is overdrawn except to the extent permitted under section 45 of the Act.

(2) If a government bank account operated directly by the Accountant-General is, or is expected to be, overdrawn to an extent greater than that permitted under section 45 of the Act, the Accountant-General shall promptly report that matter to the Director-General, and the Accountant-General shall take corrective action in accordance with the directions of the Director-General.

14. Overdrafts by accounting officer prohibited

(1) When the Accountant-General has delegated authority to operate a government bank account to an accounting officer, the accounting officer shall ensure that the government bank account is not overdrawn.

(2) The accounting officer shall check the bank balance regularly and, if a government bank account is, or is expected to be, overdrawn, the accounting officer shall promptly report that matter to the Accountant-General, who shall promptly report that

CAP. 252


matter to the Director-General and, in consultation with the Director-General, take corrective action.

PART III

Accounts

15. Accounting unit

(1) There shall be an accounting unit in each department under the overall supervision of the accounting officer for the department.

(2) The accounting officer shall ensure that proper arrangements are made in the unit for the accounting to be done.

16. Public money received to be properly accounted for

All public money received by or on behalf of the Government shall be properly accounted for in the form prescribed by the Accountant-General.

17. Form of accounts

(1) Accounts shall be maintained in the form prescribed by the Accountant-General.

(2) Without limiting the generality of subregulation (1), the Accountant-General may authorise accounts to be kept—

(a) in bound or loose-leaf registers;

(b) on photographic film or microfiche; or

(c) on the system or in a form that is readable by the system if it is capable of reproducing information required in intelligible written form within a reasonable period of time.

18. Accounts and accounting records kept in paper form

(1) The pages of all accounts, kept in paper form must be serially numbered or ordered.

(2) No public officer shall—

(a) remove a card or loose-leaf used for keeping or storing accounting records in paper form with the intent of not replacing it; or

(b) destroy a card or loose-leaf used for keeping or storing accounting records in paper form,

unless he does so with the authority of the Accountant-General, a collector of revenue or an accounting officer responsible for the accounting records, as the case may be.

19. Expenditure vote accounting

(1) The accounting officer, for each expenditure vote for which he is designated accounting officer, is responsible for ensuring that the expenditure vote account for each financial year is up to date and shows clearly and accurately—

CAP. 252


(a) the amount of the expenditure vote in the appropriation Act classified in

accordance with the estimates;

(b) the amount by which the expenditure vote is increased, and the amount of each new programme or project within the expenditure vote, by special warrant or contingency warrant, classified in accordance with the estimates prepared in connection with the warrant;

(c) the amount by which the expenditure vote is increased, or the amount of a new programme or project in the expenditure vote, in the supplementary estimates approved by the House of Assembly classified in accordance with the supplementary estimates taking into account any amount that has already been included in the expenditure vote under paragraph (b);

(d) the reservations of expenditures, if any, by general warrant or by notice under section 26(3) of the Act and any authorisation to expend the reservation;

(e) virements made under section 30 of the Act;

(f) reallocations made under section 31 of the Act;

(g) adjustments to the expenditure vote;

(h) transfers to and from the expenditure vote;

(i) payments made from the expenditure vote;

(j) total expenditures from the expenditure vote by detailed object code;

(k) actual balance in the expenditure vote;

(l) commitments made against the expenditure vote; and

(m) the available balance shown by detailed object code within the expenditure vote.

(2) Subregulation (1) applies, with such modifications as are appropriate in the circumstances, to expenditures authorised by the Minister by provisional general warrant under section 27 of the Act.

(3) When, under section 27(4) of the Act, the appropriation Act has come into force and the provisional general warrant has lapsed, the vote book shall be altered so that the expenditures authorised by the Minister by provisional general warrant are credited against the corresponding services in the estimates for which provision is made in the appropriation Act.

20. Statutory charge accounting

An accounting officer, for each item of expenditure charged on the Consolidated Fund by law for which he is accounting officer, is responsible for ensuring that the statutory charge account is up to date and shows clearly and accurately—

(a) the amount included in the estimates for the item of expenditure classified in accordance with the estimates;

(b) adjustments to the item of expenditure;

(c) transfers to and from the item of expenditure;

(d) payments made from the item of expenditure;

(e) the actual balance in the item of expenditure;

(f) commitments made against the item of expenditure; and

CAP. 252


(g) the available balance in the item of expenditure shown by detailed object

code.

21. Reconciliation

Without delay, after the end of each month, the accounting officer shall ensure that the vote account and statutory charge account are reconciled with the Accountant-General’s accounts.

22. Expenditure review and appropriate action

(1) An accounting officer shall undertake a regular review of each expenditure vote account and each statutory charge account for which the accounting officer is designated accounting officer and, if it appears likely that there will be insufficient money to meet anticipated expenditures for the remainder of the year, the accounting officer shall take appropriate action.

(2) In the case of an expenditure vote account, “appropriate action” means—

(a) measures to reduce expenditure;

(b) measures to identify sufficient money to meet the anticipated expenditures for the remainder of the year; or

(c) both (a) and (b).

(3) In the case of a statutory charge account, “appropriate action” means notifying the Director-General as to the anticipated insufficiency and the reason for it.

23. Control of commitments

(1) No accounting officer shall enter into a contract or other arrangement providing for a payment that is to be charged to an appropriation, deposit or special fund, unless there is a sufficient balance available in the appropriation, deposit or special fund to discharge any debt that, under the contract or other arrangement, will be incurred during the financial year in which the contract or other arrangement was entered into.

(2) Without limiting the generality of subregulation (1), the accounting officer shall, without delay, commit an appropriation, deposit or special fund by the amount of—

(a) a contract for a procurement of construction, goods or services under which the Government has incurred a liability that it has not paid; or

(b) any other arrangement under which the Government intends to incur a contractual liability to a person and has taken any steps that identify the person and the amount.

(3) The accounting officer may, in addition to committing an amount referred to in subregulation (2), commit an appropriation, deposit or special fund by any other amount.

24. Charges incurred by external agents

When a charge is incurred by an external agent or agency against any loan or grant for a service in respect of which an appropriation has been made, the accounting officer shall ensure that the charge is brought to account against the appropriate vote.

25. Advance accounts

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(1) When, in accordance with section 32 of the Act, the Minister has approved an

advance by advance warrant under his hand, the Accountant-General shall open an account for the advance.

(2) The Accountant-General is responsible for ensuring that the recipient of the advance complies with the conditions specified in the advance warrant and in these Regulations or Civil Service Orders and that the advance is recovered within the time specified in section 32(3) of the Act.

26. Suspense accounts

(1) Subject to this regulation, the Accountant-General may authorise the opening of suspense accounts incidental to the business of Government but such accounts shall be cleared without delay but in any event not later than thirty days.

(2) A suspense account in respect of expenditure may be opened only when the incidence of a charge is not known.

(3) A suspense account in respect of revenue may be opened only when it is uncertain where the revenue is to be credited.

(4) The Accountant-General shall ensure that prompt action is taken to determine the incidence of the charge or the account to which the revenue is to be credited, as the case may be, so as to clear the suspense account.

27. Recording and payment or settlement of debts at year end

(1) In accordance with sections 38 of the Act, an accounting officer shall ensure that a debt incurred by the Government before the end of the financial year that remains unpaid at the end of the financial year—

(a) is recorded, not later than the end of the financial year, as a charge against the appropriation to which it relates, as required by section 38 of the Act; and

(b) is credited to a below the line deposit account.

(2) The accounting officer shall ensure that the necessary steps are taken to expedite the discharge or settlement of the debt within thirty days after the end of the financial year or such longer period as the Minister may authorise under section 38 of the Act.

(3) Payment may be made from the below the line deposit account for the purpose of paying or settling the debt in accordance with subregulation (1).

28. Improper attempts to prevent lapse of appropriation

(1) The accounting officer shall ensure that no other action is taken, other than that permitted under section 38 of the Act, that would have the effect of preventing the lapse of an appropriation or part of an appropriation in respect of which he is the accounting officer.

(2) Without limiting the generality of subregulation (1)—

(a) available money in an appropriation shall not be credited to a deposit or suspense account for the purpose of setting up any reserve to be used to meet future payments or for any other purpose; and

(b) stores shall not be drawn from unallocated stores or purchased for use before they are required so as to utilise balances in the expenditure vote account which would otherwise lapse at the end of the financial year.

CAP. 252


29. Improper attempt to permit over-expenditure of appropriation

(1) An accounting officer shall ensure that no other action is taken that would have the effect of permitting the over expenditure of an appropriation in respect of which he is the accounting officer.

(2) Without limiting the generality of subregulation (1), an expenditure properly chargeable to the account of a financial year shall not be deferred or placed in a suspense or other account for the purpose of avoiding an over expenditure in the expenditure vote account for that financial year.

30. Alteration of audited accounts and documents

No person shall alter any accounts or documents audited by the Director of Audit without the consent in writing of the Director of Audit.

31. Use of green pencil and ink

No person, other than the Director of Audit, an employee of the Audit Department or a professional auditor engaged by the Director of Audit to audit the accounts of the Government, shall use a green pencil or green ink on account books or records.

PART IV

Receiving Public Money Paid to Government

DIVISION 1

General

32. Public notice regarding receipts

Every collector of revenue shall display in each office where public money is paid to the Government a notice to the effect that every person who pays money to the Government is entitled to an official receipt.

33. Receipt to be given for all public money

A collector of revenue or receiver of revenue who collects or receives public money, whether from a member of the public or from another public officer, shall issue a receipt to the person or public officer, as the case may be.

34. Types of receipts

(1) A receipt for public money shall be in a form required under Division 3 of this Part.

(2) Subregulation (1) does not apply to—

(a) a receipt in the form of a stamp under the Stamp Act; or

(b) a fixed amount receipt that is required or permitted to be given as evidence of payment under an Act or the regulations under an Act.

[Chapter 440.]

CAP. 252


DIVISION 2

Fixed Amount Receipts

Forms of Fixed Amount Receipts

35. Form and content of fixed amount receipt forms

(1) A fixed amount receipt form shall be in such form or forms as the Accountant-General prescribes, which may be different when the receipt is a printed form intended for manual use and when it is system-generated.

(2) Each fixed amount receipt form shall include—

(a) the amount paid; and

(b) a statement describing the nature of the payment.

Pre-printed Fixed Amount Receipts

36. Accountant-General to order fixed amount receipt forms

No public officer, other than the Accountant-General, shall order fixed amount receipt forms to be printed.

37. Additional requirements for pre-printed fixed amount receipt forms

In addition to the requirements of regulation 35, a pre-printed receipt form shall—

(a) have a counterfoil or counterfoils;

(b) at the time of printing be numbered serially in ascending order on the fixed amount receipt forms and on each counterfoil; and

(c) be bound into books.

38. Stock register of books of fixed amount receipt forms by Accountant-General

(1) The Accountant-General shall maintain a separate stock register in the form prescribed by the Accountant-General for each type of book of fixed amount receipt forms that he has in stock.

(2) For the purposes of subregulation (1), a stock register is separate if it consists of separate entries on separate pages or folios even though all the entries are in the same book or document.

39. Government Printer to advise on issuance of books of fixed amount receipt

forms

The Government Printer shall without delay advise the Director of Audit of the particulars of every issuance of books of fixed amount receipt forms by sending him a copy of the issue voucher.

40. Books of fixed amount receipt forms to be checked on receipt from Government

Printer

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(1) The Accountant-General shall without delay check to ensure that—

(a) the books of fixed amount receipt forms received from the Government Printer are in accordance with regulations 35 and 37 and are not otherwise faulty; and

(b) the quantity of books of fixed amount receipt forms specified by the Government Printer has been received.

(2) The Accountant-General shall without delay return to the Government Printer any books of fixed amount receipt forms that are not in accordance with regulation 35 or 37 or are otherwise faulty.

(3) The Accountant-General shall without delay report to the Director of Audit particulars of the books of fixed amount receipt forms that are returned to the Government Printer.

(4) The Government Printer shall without delay—

(a) destroy any book of fixed amount receipt forms that is returned; and

(b) notify the Director of Audit in writing that he has done so.

(5) The Government Printer—

(a) may reprint a book of fixed amount receipt forms that has the same sequence of numbers as a destroyed book; and

(b) shall without delay notify the Director of Audit in writing that he has done so.

41. Stock registers to be up to date and to show certain information

The Accountant-General shall ensure that each stock register of books of fixed amount receipt forms is up to date and shows clearly and accurately particulars of the quantity of books of fixed amount receipt forms that are—

(a) in accordance with regulations 35 and 37 or are not otherwise faulty together with their serial numbers and the date they were received from the Government Printer;

(b) issued together with their serial numbers, the date of issuance and the public officer to whom they were issued and his department; and

(c) remaining in stock together with their serial numbers.

42. Issuance of books of fixed amount receipt forms to accounting officers

The Accountant-General shall not issue books of fixed amount receipt forms to any person other than a collector of revenue.

43. Books of fixed amount receipt forms to be checked when issued from Treasury

(1) The collector of revenue to whom books of fixed amount receipt forms are issued by the Accountant-General shall—

(a) before the books are taken away from the Treasury, check that—

(i) each book of fixed amount receipt forms received from the Treasury is in accordance with regulations 35 and 37 and is not otherwise faulty, and

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(ii) the quantity of books of fixed amount receipt forms specified by the

Accountant-General has been received;

(b) not accept any books of fixed amount receipt forms that are not in accordance with regulation 35 or 37 or are otherwise faulty;

(c) ensure that he has the correct quantity of books of fixed amount receipt forms that are in accordance with regulations 35 and 37 and are not otherwise faulty; and

(d) sign the record required by the Accountant-General evidencing that he has received that quantity of books of fixed amount receipt forms.

(2) The Accountant-General shall without delay return to the Government Printer any books of fixed amount receipt forms that are not in accordance with regulation 35 or 37 or are otherwise faulty.

(3) The Accountant-General shall without delay report to the Director of Audit particulars of the books of fixed amount receipt forms that were returned to the Government Printer.


(a) destroy any book of fixed amount receipt forms that is returned; and



(a) may reprint a book of fixed amount receipt forms that has the same sequence of numbers as a destroyed book; and


44. Stock register of collector of revenue

(1) Every collector of revenue shall maintain a separate stock register in the form prescribed by the Accountant-General for each type of book of fixed amount receipt forms that he has in stock.

(2) The collector of revenue shall ensure that each stock register is up to date and shows clearly and accurately particulars of the quantity of books of fixed amount receipt forms that are—

(a) received from the Accountant-General together with, their serial numbers and the date they were received from the Accountant-General;

(b) issued together with their serial numbers, the date of issuance and the public officer to whom they were issued; and


45. Taking books of fixed amount receipt forms apart

No public officer shall divide, take apart or otherwise disassemble a book of fixed amount receipt forms either before or after the fixed amount receipt forms are used.

46. Retention and checking of counterfoils

The collector of revenue shall—

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(a) retain the book of counterfoils remaining after the fixed amount receipt

forms have been used until the book has been checked by the Director of Audit;

(b) arrange without delay for the Director of Audit to check the counterfoils in the book; and

(c) return the book to the Accountant-General without delay after it has been checked.

47. Half-yearly information, returns of books of fixed amount receipt forms

(1) Every collector of revenue shall in each financial year make an information return in triplicate in the prescribed form to the Accountant-General of books of fixed amount receipt forms recorded in his stock register—

(a) from January 1 to June 30 and shall ensure that a copy of the information return is received by the Accountant-General not later than the following July 7 or, if that day is not a business day, then on the next following business day; and

(b) from July 1 to December 31 and shall ensure that a copy is received by the Accountant-General not later than January 7 of the following year or, if that day is not a business day, then on the next following business day.

(2) The information return shall show the books of fixed amount receipt forms recorded in his stock register at the beginning and at the end of the periods referred to in subregulation (1)(a) or (b), as the case may be, with particulars as to—

(a) which books were used, partially used or unused; and

(b) the serial numbers of the receipt forms or receipts in each of the books that were used, partially used and unused.

(3) The collector of revenue shall retain one copy of the information return and send the other two copies to the Accountant-General.

(4) Every information return shall be checked by the Accountant-General against his records and any discrepancy shall be promptly investigated and reported to the Director of Audit.

(5) The Accountant-General shall retain one copy of the information return and send a copy of the information return with receipt acknowledged on it to the collector of revenue, who shall retain the copy in his records.

Issuing Pre-Printed and System-Generated Fixed Amount Receipts

48. Issuance of pre-printed fixed amount receipts

A collector of revenue shall issue pre-printed fixed amount receipts in ascending order of their serial numbers and shall stamp and initial each fixed amount receipt and its counterfoil.

49. Issuance of system-generated fixed amount receipts

A collector of revenue shall issue system-generated fixed amount receipts in ascending order of their serial numbers and shall be stamped and initialled at the time of issuance.

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DIVISION 3

Receipts other than Stamps or Fixed Amount Receipts

General Forms of Receipts

50. Definition of “receipt” for this Division

In this Division, “receipt” means a receipt for public money, other than a stamp or fixed amount receipt.

51. Form and content of receipts or pre-printed receipts

(1) A receipt shall be in such form or forms as the Accountant-General prescribes, which may be different when the receipt is a pre-printed form intended for manual use and when it is system-generated.

(2) Each form of receipt shall include a place for—

(a) the name of the person who pays the public money or on whose behalf the public money is paid;

(b) the amount paid;

(c) a notation describing the purpose of the payment; and

(d) the signature of the collector of revenue or receiver of revenue or other public officer giving the receipt.

Pre-Printed Receipts

52. Accountant-General to order pre-printed receipt forms

No person, other than the Accountant-General, shall order pre-printed receipt forms to be printed.

53. Additional requirements of pre-printed receipt forms

In addition to the requirements of regulation 51, pre-printed receipt forms shall—

(a) have a counterfoil or be capable of producing one or more duplicates;

(b) at the time of printing be numbered serially in ascending order on the pre-printed receipt forms and on the counterfoil or on each duplicates; and

(c) be bound into books.

54. No receipt to be combined with other document

No pre-printed receipt form shall form part of another document such as a licence, permit, registration or customs entry or an application for a licence, permit, registration or other similar document.

55. Pre-printed receipt forms to be used only for intended purpose

A pre-printed receipt form that is designed for evidencing the receipt of public money for a specific purpose, in specified circumstances or by a specific department or branch of

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Government shall not be used for evidencing the receipt of money for any other purpose, by any other department or branch of Government, as the case may be.

56. Stock register of receipt books

(1) The Accountant-General shall maintain a separate stock register in the form prescribed by the Accountant-General for each type of book of pre-printed receipt forms that he has in stock.


57. Government Printer to advise on issuance of books of pre-printed receipt forms

The Government Printer shall advise the Director of Audit of the particulars of every issuance of books of pre-printed receipt forms by sending him a copy of the issue voucher.

58. Books of pre-printed receipt forms to be checked on receipt from Government

Printer


(a) books of pre-printed receipt forms received from the Government Printer are in accordance with regulations 51 and 53 and are not otherwise faulty; and

(b) the quantity of books of pre-printed receipt forms specified by the Government Printer have been received.

(2) The Accountant-General shall without delay return to the Government Printer any books of pre-printed receipt forms that are not in accordance with regulation 51 or 53 or are otherwise faulty.

(3) The Accountant-General shall without delay report to the Director of Audit particulars of the books of pre-printed receipt forms that are returned to the Government Printer.


(a) destroy any book of pre-printed receipt forms that is returned; and



(a) may reprint a book of pre-printed receipt forms that has the same sequence of numbers as a destroyed book; and



The Accountant-General shall ensure that each stock register of books of pre-printed receipt forms is up to date and shows clearly and accurately particulars of the quantity of books of pre-printed receipt forms—

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(a) that are in accordance with regulations 51 and 53 and are not otherwise

faulty together with their serial numbers and the date they were received from the Government Printer;

(b) issued together with their serial numbers, the date of issuance and the public officer to whom they were issued and his department; and


60. Issuance of receipt forms to collector of revenue or receiver of revenue

The Accountant-General shall not issue books of pre-printed receipt forms to any person other than to a collector of revenue or a receiver of revenue.

61. Books of pre-printed receipt forms to be checked when issued from Treasury

(1) A collector of revenue or receiver of revenue to whom books of pre-printed receipt forms are issued by the Accountant-General shall—

(a) before the books are taken away from the Treasury, check that—

(i) each book of pre-printed receipt forms received from the Treasury is in accordance with regulations 51 and 53 and is not otherwise faulty, and

(ii) the quantity of books of pre-printed receipt forms specified by the Accountant-General has been received;

(b) not accept any books of pre-printed receipt forms that are not in accordance with regulation 51 or 53 or are otherwise faulty;

(c) ensure that he has the correct quantity of books of pre-printed receipt forms that are in accordance with regulations 51 and 53 and are not otherwise faulty; and

(d) sign the record required by the Accountant-General evidencing that he has received that quantity of books of pre-printed receipt forms.

(2) The Accountant-General shall without delay return to the Government Printer any books of pre-printed receipt forms that are not in accordance with regulation 51 or 53 or are otherwise faulty.

(3) The Accountant-General shall without delay report to the Director of Audit particulars of the books of pre-printed receipt forms that are returned to the Government Printer.


(a) destroy any book of pre-printed receipt forms that is returned; and



(a) may reprint a book of pre-printed receipt forms that has the same sequence of numbers as a destroyed book; and


62. Stock register of a collector of revenue or receiver of revenue

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(1) A collector of revenue or receiver of revenue shall maintain a separate stock

register in the form prescribed by the Accountant-General for each type of book of pre-printed receipt forms that he has in stock.

(2) A collector of revenue or a receiver of revenue shall ensure that each stock register is up to date and shows clearly and accurately particulars of the quantity of books of pre-printed receipt forms—

(a) received from the Accountant-General together with their serial numbers and the date they were received from the Accountant-General;

(b) issued together with their serial numbers, the date of issuance and the public officer to whom they were issued; and



63. Taking books of pre-printed receipt forms apart

No person shall divide, take apart or otherwise disassemble a book of pre-printed receipts forms and counterfoils or duplicates either before or after the receipts are used.

64. Retention and checking of counterfoils or duplicates in used pre-printed receipt

books

A collector of revenue or receiver of revenue shall—

(a) retain the book of counterfoils or duplicate receipts (together with any receipts cancelled under regulation 68(2) remaining after the receipts in the book of pre-printed receipt forms have been used until the book has been checked by the Director of Audit;

(b) arrange without delay for the Director of Audit to check the counterfoil or duplicate receipts and any cancelled receipts in the book of pre-printed receipt forms; and

(c) return the book of pre-printed receipt forms and any cancelled receipts to the Accountant-General without delay after they have been checked.

65. Information return of receipt books no longer required by reason of

obsolescence, etc.

(1) A collector of revenue or receiver of revenue shall—

(a) retain the unused and partially used books of pre-printed receipts forms (together with any receipts cancelled under regulation 68(2) that he no longer requires by reason of obsolescence or any other cause, until they have been checked by the Director of Audit;

(b) arrange without delay for the Director of Audit to check the books;

(c) make an information return in triplicate in the form prescribed by the Accountant-General of the books checked by the Director of Audit setting out the serial numbers of the receipts in the unused books and, in the case of partially used books, the serial numbers of the receipts that are used and those that are unused;

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(d) retain one copy of the information return; and

(e) return the unused and partially used books together with two copies of the information return to the Accountant-General.

(2) The Accountant-General shall retain a copy of the information return and send a copy of the information return with receipt acknowledged on it to the collector of revenue or receiver of revenue, who shall retain the copy in his records.

66. Half-yearly information returns of receipt books

(1) A collector of revenue or receiver of revenue shall in each financial year make an information return, in triplicate in the form prescribed by the Accountant-General, to the Accountant-General of books of pre-printed receipt forms recorded in his stock register—

(a) from January 1 to June 30 and shall ensure that a copy of the information return is received by the Accountant-General not later than the following July 7 or, if that day is not a business day, on the next following business day; and

(b) from July 1 to December 31 and shall ensure that a copy is received by the Accountant-General not later than January 7 of the following year or, if that day is not a business day, then on the next following business day.

(2) The information return shall show the books of pre-printed forms recorded in his stock register at the beginning and at the end of the periods referred to in subregulation (1)(a) or (b), as the case may be, with particulars as to—

(a) which books were used, partially used or unused; and

(b) the serial numbers of the receipt forms or receipts in each of the books that were used, partially used and unused.

(3) The collector of revenue or a receiver of revenue shall retain one copy of the information return and send the other two copies to the Accountant-General.

(4) Every information return shall be checked by the Accountant-General against his records and any discrepancy shall be promptly investigated and reported to the Director of Audit.

(5) The Accountant-General shall retain one copy of the information return and send a copy of the information return with receipt acknowledged on it to the collector of revenue or receiver of revenue, who shall retain the copy in his records.

Issuing Pre-Printed Receipts

67. Receipts to be issued in ascending order, stamped and signed

(1) Pre-printed receipts shall be issued in ascending order of their serial numbers and each shall be stamped and signed legibly at the time of issuance by the public officer issuing it.

(2) When a pre-printed receipt has a counterfoil, the person issuing the receipt shall enter the same information on the counterfoil and stamp and initial it at the time of issuance.

(3) When a pre-printed receipt has a duplicate or duplicates, the person issuing the receipt shall ensure that the information on the receipt is legible on the duplicate or duplicates and stamp and initial the duplicate or duplicates at the time of issuance.

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68. Corrections and cancellation of incorrect or spoiled pre-printed receipts

(1) No pre-printed receipt, counterfoil or duplicate shall be corrected.

(2) When a pre-printed receipt cannot be issued because it is incorrect or spoiled, the collector of revenue or receiver of revenue authorised to issue the receipt shall—

(a) cancel it by writing the word “CANCELLED” in upper case letters on the face of the receipt and counterfoil or of each duplicate that bears the same serial number;

(b) sign the face of the receipt and the counterfoil or each duplicate; and

(c) securely attach the cancelled receipt to the counterfoil or duplicate in the book of pre-printed receipt forms.

Issuing System-Generated Receipts

69. System-generated receipts to be issued in order of serial numbers, stamped and

signed

System-generated receipts shall be issued in ascending order of their serial numbers and each shall be stamped and signed legibly at the time of issuance by the public officer issuing it.

70. Corrections and cancellation of incorrect or spoiled system-generated receipts

(1) A system-generated receipt shall not be corrected.

(2) When system-generated receipt cannot be issued because it is incorrect or spoiled, the collector of revenue or the receiver of revenue authorised to issue the receipt shall cancel the receipt on the system—

(a) cancel the print out by endorsing the word “CANCELLED” in upper case letters on the face of the print out of the receipt;

(b) sign the face of the print out of the receipt; and

(c) retain the print out of the receipt together with other cancelled printouts of receipts.

Copy of Lost Receipt

71. Copy of lost pre-printed or system-generated receipt

(1) If—

(a) a pre-printed receipt or system-generated receipt that has been issued is lost; and

(b) the person to whom the receipt was issued applies for a copy, the collector of revenue or the receiver of revenue with authority to issue the receipt may furnish a true copy of the receipt certified as a copy or duplicate under his hand;

(c) on departmental stationery; or

(d) on a photocopy of the counterfoil or duplicate of the pre-printed receipt, as the case may be.

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(2) A copy of a receipt shall not be issued from a book of pre-printed receipt forms or

from the system.

(3) Regulation 110 applies, with such modifications as the circumstances require, to a request for the issuance of a receipt by a person’s representative as it applies to the making of payment to a person’s representative.

DIVISION 4

Payment to Government by Cash, Negotiable Instrument or other Means

72. Prohibition on accepting unauthorised forms of payment

No public officer shall accept payment or part payment to the Government unless it is required or permitted under regulation 73, 74, 75, 76 or 77.

73. Acceptance of payment in legal tender

(1) A collector of revenue or a receiver of revenue—

(a) shall accept payment or part payment in legal tender; and

(b) may accept payment or part payment in coins that would be legal tender but for the fact that they exceed the amounts specified in the definition of “legal tender” in regulation 2.

(2) Before accepting payment or part payment in notes or coins that are legal tender, a collector of revenue or a receiver of revenue shall examine the notes or coins to determine whether they are damaged or incomplete to such an extent as to be unacceptable and perform the checks required by the Accountant-General to ascertain whether the notes or coins are counterfeit.

(3) Nothing in this regulation obliges a collector of revenue or a receiver of revenue to accept in payment or part payment a note or coin that is damaged or incomplete or that he has reason to believe may be counterfeit.

74. Payment in legal tender of the United States of America

(1) Subject to subregulation (2), a collector of revenue or a receiver of revenue—

(a) shall accept payment or part payment at face value in notes that are legal tender of the United States of America if the law pursuant to which the payment is to be made provides that it may be made in a specified amount of dollars of the United States of America; or

(b) may in any other case accept payment or part payment in notes that are legal tender of the United States of America for the amount in those notes that equals the equivalent amount in Eastern Caribbean dollars if the notes were exchanged by the Government’s principal banker into Eastern Caribbean dollars including any commission that banker may charge.

(2) Before accepting payment or part payment in notes that are legal tender of the United States of America, a collector of revenue or a receiver of revenue shall examine the notes to determine whether they are damaged or incomplete to such an extent as to be unacceptable and perform the checks required by the Accountant-General to ascertain whether the notes are counterfeit.

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(3) Nothing in this regulation obliges a collector of revenue or a receiver of revenue

to accept in payment or part payment a note that is damaged or incomplete or that he has reason to believe may be counterfeit.

75. Payment by negotiable instrument

(1) Subject to subregulation (2), a collector of revenue or a receiver of revenue may accept payment or part payment by negotiable instrument if—

(a) the negotiable instrument is made payable to the Accountant-General, to the Government of Saint Vincent and the Grenadines or to a payee that the bank, into which the negotiable instrument is to be deposited, treats as equivalent to the Accountant-General or the Government of Saint Vincent and the Grenadines;

(b) the negotiable instrument is—

(i) a personal cheque that is—

(A) complete and regular on its face, and

(B) drawn on a bank in Saint Vincent and the Grenadines by a person whose name is not on the most current list referred to in regulation 78(2),

(ii) a certified cheque drawn on a bank within or outside Saint Vincent and the Grenadines,

(iii) a banker’s draft or manager’s cheque drawn on a bank within or outside Saint Vincent and the Grenadines,

(iv) an international postal note from outside Saint Vincent and the Grenadines or a postal order or money order from the Post Office of Saint Vincent and the Grenadines or of the United Kingdom, the United States of America, Canada or a member or associate member of the Organisation of Eastern Caribbean States, or

(v) a traveller’s cheque; and

(c) the person who tenders the negotiable instrument in payment or part payment, on request—

(i) presents photographic evidence of identity satisfactory to the collector of revenue or receiver of revenue, and

(ii) furnishes information, such as local address, permanent address, telephone numbers, passport information or particulars of driver’s licence.

(2) Whether or not the amount required to be paid to the Government is specified by law to be in Eastern Caribbean dollars or in dollars of the United States of America, the collector of revenue or a receiver of revenue shall not accept payment or part payment by negotiable instrument in dollars of the United States of America unless the amount of the negotiable instrument equals the equivalent amount in Eastern Caribbean dollars if the negotiable instrument were exchanged by the Government’s principal banker into Eastern Caribbean dollars including any commission that that banker may charge.

76. Authorisation required to accept payment in other currency or by other

negotiable instrument

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(1) A collector of revenue or receiver of revenue may, subject to the consent and to

such conditions in respect of the payment of commission on the exchange and the rate of exchange as may be imposed in writing by the Accountant-General, accept payment or part payment in notes that are legal tender of a country or by negotiable instrument, other than as provided in regulation 73, 74 or 75, as the case may be.

(2) Before accepting payment or part payment in notes that are legal tender of a country referred to in subregulation (1), a collector of revenue or receiver of revenue shall examine the notes to determine whether they are damaged or incomplete to such an extent as to be unacceptable and perform the checks required by the Accountant-General to ascertain whether the notes are counterfeit.

(3) Nothing in this regulation obliges a collector of revenue or receiver of revenue to accept in payment or part payment a note that is damaged or incomplete or that he has reason to believe may be counterfeit.

77. Acceptance of payment by direct debit, credit card or other similar means

A collector of revenue or receiver of revenue may accept payment to the Government by direct debit, credit card or other similar means, in such circumstances and on such conditions, as the Accountant-General considers appropriate, including reimbursement by the payer of any amount by which the payment recovered by the Government is reduced by reason of the use of the direct debit, credit card or other similar means.

78. Persons from whom a personal cheque may not be accepted

(1) A collector of revenue or receiver of revenue shall not accept a personal cheque, other than a certified personal cheque, from any person whose name is on the current list referred to in subregulation (2).

(2) The Accountant-General shall make and maintain a list on the system of persons from whom a personal cheque, other than a certified personal cheque, is not to be accepted in payment or part payment to the Government.

(3) The Accountant-General may put a name on the list referred to in subregulation (2) if he is satisfied that—

(a) a personal cheque by that person has on presentation for payment been dishonoured for insufficient funds or any other reason;

(b) the person is bankrupt or insolvent; or

(c) there is any other sufficient reason to do so.

(4) The Accountant-General shall remove a name from the list referred to in subregulation (2) if—

(a) he is satisfied—

(i) that the name was put on the list by mistake,

(ii) in the case of a personal cheque dishonoured upon presentation for payment by reason of insufficient funds or any other reason, that the circumstances that caused the cheque to be dishonoured have been rectified,

(iii) in the case of a person who is bankrupt or insolvent, that the person is no longer bankrupt or insolvent, or

(iv) in the case of another sufficient reason, that that reason is no longer sufficient; and

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(b) when the name is on the list by reason of the person’s having given a

personal cheque dishonoured upon presentation for payment by reason of insufficient funds or any other reason, the person has paid the fee under regulation 84 and has made any payments in respect of which a cheque that has been dishonoured was given.

(5) The Accountant-General may make and maintain a list on the system of persons whose names have been removed from the list referred to in subregulation (2).

79. Change for payments made in currency other than Eastern Caribbean dollars

Notwithstanding anything in this Division, when a person makes payment in a currency other than legal tender, the collector of revenue or receiver of revenue may make change in legal tender.

80. Prohibition on substitution of one currency for another

Except as provided in regulation 79, no collector of revenue or receiver of revenue shall substitute, or permit any person to substitute, notes or coins in the currency received by or on behalf of the Government for notes or coins of another currency.

81. Cheques to be crossed

A collector of revenue or receiver of revenue shall immediately upon receipt cross every cheque received in payment to or on behalf of the Government by putting two parallel transverse lines across the face of the cheque.

82. Procedure on dishonour of cheque deposited to account operated directly by

Accountant-General

When a cheque given in payment to the Government—

(a) is deposited in a government bank account operated directly by the Accountant-General; and

(b) is dishonoured on presentation for payment by reason of insufficient funds or any other reason,

the Accountant-General shall without delay—

(c) advise the person who gave the cheque that it has been dishonoured on presentation for payment and give particulars of the cheque and the reason for dishonour and demand payment;

(d) take steps to determine the responsibility, if any, of the collector of revenue or receiver of revenue or his delegate who accepted the cheque; and

(e) where appropriate, take steps to collect the amount of the dishonoured cheque.

83. Procedure on dishonour of cheque deposited to account operated by accounting

officer

When a cheque given in payment to the Government—

(a) is deposited in a government bank account operated by an accounting officer; and

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(b) is dishonoured upon presentation for payment by reason of insufficient funds

or any other reason,

the accounting officer shall without delay—

(c) give notice to the Accountant-General that a cheque has been dishonoured on presentation for payment and give name of the person and his contact information and particulars of the cheque and the reason for dishonour;

(d) advise the person who gave the cheque that it has been dishonoured on presentation for payment and give particulars of the cheque and the reason for dishonour and demand payment;

(e) take steps to determine the responsibility, if any, of the collector of revenue or the receiver of revenue or his delegate who accepted the cheque; and

(f) where appropriate, take steps to collect the amount of the dishonoured cheque.

84. Fee for dishonoured cheques

(1) The payer of a cheque that is given to the Government in payment and is dishonoured upon presentation for payment shall pay a fee to the Government of one hundred dollars.

(2) The fee is a civil debt due the Government.

85. Cheques not to be encashed by public officers

No public officer shall cash a cheque for any person, whether or not a public officer, using cash that is public money.

DIVISION 5

Accounting for and Banking of Public Money

86. Procedure for accounting for and banking public money

A collector of revenue or a receiver of revenue who receives public money shall without delay—

(a) after receiving it, record in his cash book the amount of the public money and the serial number of the receipts issued for it in ascending order of the serial numbers; and

(b) either—

(i) pay the public money to the Accountant-General or to a sub-accountant and comply with regulation 87,

(ii) deposit the public money in a government bank account operated directly by the Accountant-General in accordance with regulation 88 and comply with regulation 89, or

(iii) when a collector of revenue or receiver of revenue is an accounting officer, deposit the public money in an account operated by the accounting officer and comply with regulation 90.

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87. Verification by Accountant-General or sub-accountant of money received

(1) When public money received by a collector of revenue or receiver of revenue is paid to the Accountant-General or to a sub-accountant, it shall be accompanied by—

(a) the receipt books from which the receipts were issued and the cash book; or

(b) a system-generated print out showing particulars of all receipts issued for the public money certified by the accounting officer.

(2) The Accountant-General or the sub-accountant, as the case may be, shall—

(a) in the case of pre-printed receipts, verify every receipt recorded in the cash book against the counterfoils or duplicates in the receipt books, being sure that all receipts in the series are used or cancelled, and against the public money received;

(b) in the case of system-generated receipts, verify the certified system-generated print out against the public money received and give the certified system-generated print out to the Accountant-General or the sub-accountant; and

(c) issue to the accounting officer a Treasury receipt with the amount of the public money paid shown on it.

88. When money deposited in bank account operated directly by the Accountant-

General

(1) When a collector of revenue or receiver of revenue chooses to deposit the public money in a government bank account operated directly by the Accountant-General, the collector of revenue or receiver of revenue—

(a) shall, without delay or in any event not later than the following business day, prepare a bank deposit slip in duplicate for the public money and make the deposit into the government bank account as directed by the Accountant-General under section 11(b) of the Act; and

(b) at the time of deposit, obtain evidence, such as the stamp of the bank and initials of the bank teller, on the duplicate bank deposit slip verifying the deposit of the public money in the government bank account.

(2) Any alterations on a bank deposit slip referred to in subregulation (1)(a) shall be initialled by the person preparing the bank deposit.

89. Verification by Accountant-General of deposit

(1) When public money received by a collector of revenue or receiver of revenue has been deposited in a government bank account operated directly by the Accountant-General, the collector of revenue or receiver of revenue shall without delay take the following to the Accountant-General or to a sub-accountant—

(a) the duplicate bank deposit slip referred to in regulation 88(1)(b); and

(b) either—

(i) the receipt books from which the receipts for the public money were issued and the cash book in which the receipts are recorded, or

(ii) a system-generated print out showing particulars of all receipts issued for the public money and certified by the collector of revenue or receiver of revenue.

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(3) The Accountant-General or the sub-accountant, as the case may be, shall—

(a) in the case of pre-printed receipts, verify the bank deposit slip against the receipts recorded in the cash book and against the counterfoils or duplicates in the receipt books;

(b) in the case of system-generated receipts, verify the bank deposit slip against the certified system-generated printout; and

(c) take the bank deposit slip and, in the case of paragraph (b), the system-generated print out and issue a Treasury receipt for them to the collector of revenue or receiver of revenue.

90. Reconciliation of bank accounts operated by accounting officer

(1) An accounting officer who operates a government bank account under the authority of the Accountant-General shall at least monthly reconcile the balance in the government bank account as shown in the bank statement with the balance shown in the cash book for the government bank account.

(2) The accounting officer shall prepare a reconciliation statement for the government bank account and shall without delay copy it to the Accountant-General.

DIVISION 6

Fees and Commissions Deducted at Source, Remission of Unpaid Money, Write-offs and

Settlements of Claims by Government

91. Fees and commissions deducted at source under section 15 of the Act

(1) In accordance with section 15 of the Act, when the Minister by agreement or directive authorises the retention of a fee or commission for services to the Government in respect of one of its activities, the accounting officer who pays the money to the Accountant-General shall ensure that the retention of the fee or commission was authorised and furnish evidence of that fact to the Accountant-General.

(2) The Accountant-General shall ensure that the accounts of the Government reflect appropriately the amount of money before the deduction of the fee or commission and the amount of the fee or commission.

92. Remission of unpaid money under section 16 of the Act

(1) An application for a remission under section 16 of the Act of a tax, fee or other amount, including interest or a penalty, that has not been paid shall be made to the Minister, through the Director-General, by the collector of revenue with responsibility for the head of revenue in relation to which the remission is proposed to be granted.

(2) The application shall set out particulars of—

(a) the tax, fee or other amount, including interest or penalties, if any, proposed to be remitted;

(b) the conditions, if any, to which the remission is subject; and

(c) such other information as the collector of revenue or the Minister considers appropriate.

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(3) When a remission is granted under section 16 of the Act, the collector of revenue

shall without delay submit to the Accountant-General—

(a) evidence that the remission was granted by the Minister;

(b) a statement of the conditions, if any, to which the remission is subject;

(c) a summary statement of the remission that complies with section 19(2) of the Act; and

(d) a statement of the particulars of the remission that complies with section 19(3) of the Act.

(4) The Accountant-General shall ensure without delay that section 19(3) of the Act is complied with.

93. Remission of penalty or forfeiture under section 65(1)(d) of the Constitution

When a penalty or a forfeiture of money that has not been paid has been remitted under section 65(1)(d) of the Constitution, the collector of revenue shall in respect of the amount remitted submit evidence to the Accountant-General that the remission was granted by the Governor-General and statement of the particulars of the remission.

94. Write-offs under section 17 of the Act

(1) In accordance with section 17 of the Act, the Minister as designated authority or a public officer designated as a designated authority by directive of the Minister under section 17(3) of the Act may, in accordance with the delegation under section 17(4) of the Act, issue write-off certificates in respect of the debts and obligations that the designated authority considers to be uncollectible or the collection of which the designated authority considers not to be cost effective.

(2) The certificate shall be in such form as the Accountant-General authorises and, shall contain—

(a) a summary statement that complies with section 19(2) of the Act; and

(b) a statement of the particulars of the write-off that complies with section 19(3) of the Act.

(3) The designated authority shall without delay send the certificate to the Accountant-General, who shall without delay ensure that section 19(3) of the Act is complied with.

95. Settlement of claims by Government under section 18 of the Act

(1) In accordance with section 18(4) of the Act, neither the Minister as designated authority nor a public officer who is a designated authority under section 18(2) of the Act shall settle a claim that exceeds or may exceed ten thousand dollars except on the advice in writing of the Attorney-General or a law officer.

(2) No claim shall be settled unless such releases and other documents as the Attorney-General or a law officer considers appropriate are executed.

(3) The designated authority shall prepare and submit to the Accountant-General—

(a) a summary statement of the settlement that complies with section 19(2) of the Act; and

(b) a statement of the particulars of the settlement that complies with section 19(3) of the Act.

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(4) The Accountant-General shall ensure without delay that section 19(3) of the Act is

complied with.

DIVISION 7

Revenue Collection

96. Duty to collect revenue and initiate write-offs

(1) A collector of revenue shall ensure that he collects revenue that he is responsible for collecting and all interest and penalties accruing due on it.

(2) A collector of revenue shall, in respect of revenue for which he is responsible, ensure that—

(a) sufficient records are made and maintained to be able to explain the money owing to the Government or falling due to the Government in the course of the financial year and particulars of any interest and penalties;

(b) notices or demands for payment of the money owing to the Government including any interest and penalties are given to the appropriate person at the appropriate time in accordance with the Act, regulation, agreement or authority under which the money is due or, if no date is specified, then in a timely manner;

(c) appropriate reminder notices and further demands in respect of payment of the money owing to the Government including any interest and penalties are issued from time to time;

(d) when a fee for a licence, permit, registration, approval or other authorisation for the exercise of a privilege is due or about to fall due—

(i) wherever reasonable, general notification is published by such means as a newspaper of general circulation in Saint Vincent and the Grenadines, radio, television, letter, circular or other means that licences, permits, registrations, approvals or other authorisations for the exercise of a privilege or renewal of licences, permits, registrations, approvals or other authorisations is or will be required, and

(ii) such enforcement measures are taken, including requesting action by the police, as are reasonable in the circumstances, to ensure that the person ceases or does not commence the exercise of the privilege or that, if he does continue or commences to exercise the privilege contrary to law, appropriate enforcement action will be taken, including the laying of criminal charges;

(e) having regard to the amount and likelihood of recovery, collection of money owing to the Government including any interest and penalties is actively pursued through the courts or otherwise as permitted by law;

(f) subject to the discretion of the Director of Public Prosecutions, the prosecution of persons who have contravened the law in respect of which a fee for a licence, permit, registration, approval or other authorisation for the exercise of a privilege is due or about to fall due is commenced before the expiration of the limitation imposed by law and is proceeded with expeditiously; and

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(g) a record is made of the date and particulars of every—

(i) notice and demand for payment under paragraph (b),

(ii) reminder notice and further demand under paragraph (c),

(iii) notification under paragraph (d)(i),

(iv) enforcement measure taken under paragraph (d)(ii),

(v) step taken to collect money owing to the Government under paragraph (e), and

(vi) prosecution that was commenced under paragraph (f).

(2) A collector of revenue, in respect of revenue for which he is responsible, shall initiate procedures under regulation 94 to have all or part of a particular amount of money owing to the Government written off by a designated authority by reason of its being uncollectible or because the collection of the money is not cost effective.

97. Interest on overdue accounts

(1) In accordance with section 21 of the Act but subject to subregulation (2), interest shall be paid on money due and owing to the Government at the rate per annum of two per cent above the rate of interest payable by the Government to its principal banker on its overdraft on the day immediately preceding 30th of June or 31st of December, compounded annually.

(2) Subregulation (1) does not apply—

(a) when in accordance with section 21(3) of the Act, another Act requires or authorises the imposition of interest on money owed or liable to be paid to the Government;

(b) when a contract under which the money is due and owing provides for the payment of interest at another rate;

(c) to claims for reimbursement in respect of aid projects;

(d) to an amount that is less than two thousand dollars; or

(e) to an unauthorised payment or overpayment until notice of the overpayment is given to the person in receipt of the unauthorised payment or overpayment by the Accountant-General.

(3) For the purpose of subregulation (2)(e), the Accountant-General may give notice—

(a) personally;

(b) by handing a copy to an adult person at the place of business or residence of the person in receipt of the unauthorised payment or overpayment;

(c) by letter sent by prepaid post addressed to the person at his address last known to the Accountant-General; or

(d) by any means of communication that furnishes a written acknowledgement of delivery.

(4) A notice sent in accordance with subregulation (3)(c) is deemed to have been received by the person three days after the letter was posted.

98. Claims for reimbursement to be made promptly

When a project is financed on the basis that—

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(a) the money or part of the money for the project will be expended at first

instance by the Government; and

(b) the Government will be reimbursed by another government, agency of another government or other organisation funding the project,

the accounting officer designated in respect of the expenditure shall ensure that—

(c) every claim for reimbursement of the Government in respect of its expenditures is promptly submitted for reimbursement; and

(d) every reimbursement received is correctly accounted for and paid into the Consolidated Fund.

Annual Returns of Arrears of Revenue and Monthly Reports of Recovery of Arrears of

Revenue

99. Annual returns of arrears of revenue and monthly reports of recovery of

arrears of revenue

(1) A collector or revenue shall, in respect of revenue for whose collection he is responsible—

(a) submit, not later than thirty days after the end of the reporting financial year, to the Accountant-General in the form prescribed by the Accountant-General, return of arrears of revenue for the reporting financial year and the previous six financial years; and

(b) submit, not later than seven days after the last day of the month, monthly reports of arrears of revenue from the reporting financial year and the previous six financial years that are recovered in the reporting month.

(2) If the day mentioned in subregulation (1)(a) or (b) is not a business day, then the return shall be filed on the next following business day.

(3) A nil annual return or a nil monthly report shall be submitted by each collector of revenue when no arrears of revenue have accrued in the financial year or there is no recovery of arrears in the month, as the case may be.

PART V

Payments out of the Consolidated Fund, Deposits and Special Funds

DIVISION 1

Warrants

100. Numbering of warrants

(1) The following types of warrants issued in a financial year shall each be numbered as a series in ascending numerical order—

(a) special warrants;

(b) contingencies warrants;

(c) reallocation warrants;

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(d) advance warrants;

(e) imprest warrants.

(2) Virement warrants and departmental warrants shall be numbered in ascending numerical order by department.

101. Distribution of copies of warrants and reservations and updating system

(1) Without delay after the Minister has signed any of the following warrants, the Minister shall ensure that the system is updated to reflect the warrant and that a copy of each is sent to the Accountant-General and to each affected accounting officer—

(a) general warrants;

(b) provisional general warrants;

(c) special warrants;

(d) contingencies warrants;

(e) reallocation warrants;

(f) advance warrants;

(g) imprest warrants;

(h) each notice of reservation under section 26(3) of the Act in respect of a general warrant;

(i) each authorisation to expend in accordance with the general warrant or, notice of reservation under section 26 of the Act or the directions of the Minister under section 26(5)(b) of the Act;

(j) each notice of reservation under section 27(3) of the Act in respect of a provisional general warrant;

(k) each authorisation to expend in accordance with the provisional general warrant or notice of reservation under section 27(3) of the Act or the directions of the Minister under that section.

(2) The accounting officer shall, without delay after it is signed by the accounting officer, send each virement warrant to the Minister and a copy to the Accountant-General.

(3) The Minister shall, without delay after receipt of the virement warrant, ensure the system is updated to reflect it.

102. Expenditure of reserved money when no provision in warrant or notice

(1) When no provision is made—

(a) a general warrant;

(b) a provisional warrant;

(c) a notice under section 26(3) of the Act in respect of a general warrant; or

(d) a notice under section 27(3) of the Act in respect of a provisional warrant,

the accounting officer designated in respect of the expenditure vote may apply to the Minister through the Director-General in the form prescribed by the Minister for authority to expend the reservation.

(2) An application under subregulation (1) shall set out the reasons why the expenditure of the reservation is necessary.

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(3) When the expenditure of a reservation is approved, a copy of the direction of the

Minister to expend the reservation shall be sent to the Accountant-General, the Director-General and the affected accounting officer.

(4) When the expenditure of a reservation is not approved, a copy of the disapproval shall be sent to the Accountant-General, the Director-General and the affected accounting officer.

103. Imprest warrants

(1) In accordance with section 33 of the Act, the Accountant-General may, on the authority of an imprest warrant under the hand of the Minister, issue imprests—

(a) to accounting officers for the purpose of permitting them to make payments of small amounts, such as wages for casual work, that cannot be conveniently made through the Treasury; or

(b) to collectors of revenue or receivers of revenue permitting them to retain a cash float for making change.

(2) An imprest is subject to the conditions imposed under the warrant or by the Accountant-General.

(3) The accounting officer to whom an imprest is issued by the Accountant-General shall—

(a) use the imprest only for the purpose for which it was issued;

(b) comply with the conditions, if any, to which it is made subject in the warrant or by the Accountant-General; and

(c) in accordance with section 33(2) of the Act, retire the imprest not later than the end of the financial year in which the imprest was issued or, if an earlier date is specified in the imprest warrant or by the Accountant-General, not later than that earlier date.

(4) The Accountant-General shall maintain an account for every imprest issued to an accounting officer.

(5) An accounting officer in receipt of an imprest, other than an imprest for a cash float for making change, shall, in the form required by the Accountant-General, keep an account for each imprest in which shall be recorded—

(a) the amount of the imprest and the date it was received;

(b) every payment made out of the imprest and the date it was made;

(c) the balance remaining in the imprest; and

(d) the amount of each replenishment of the imprest and when the replenishment was received.

(6) An accounting officer in receipt of an imprest for a cash float for making change shall, in the form required by the Accountant-General keep an account for each imprest in which shall be recorded the amount of the imprest.

(7) An accounting officer may obtain replenishment of an imprest, other than an imprest for a cash float for making change, by submitting to the Accountant-General or a sub-accountant the imprest account referred to in subregulation (5) and such other supporting documentation as the Accountant-General requires.

DIVISION 2

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Payment of Remissions, Refunds and Settlement of Claims against Government

104. Remissions of money paid under section 16 of the Act

(1) An application for a remission under section 16 of the Act of a tax, fee or other amount including interest or a penalty that has been paid shall be made to the Minister, through the Director-General, by the collector of revenue with responsibility for the head of revenue in relation to which the remission is proposed to be granted.

(2) The application shall set out particulars of—

(a) the tax, fee or other amount, including interest or penalties, if any, proposed to be remitted;

(b) the conditions, if any, to which the remission is subject; and

(c) such other information as the accounting officer or the Minister considers appropriate.

(3) When a remission is granted under section 16 of the Act, the collector of revenue shall without delay submit to the Accountant-General—

(a) evidence that the remission was granted by the Minister;

(b) a statement of the conditions, if any, to which the remission is subject;

(c) a summary statement of the remission that complies with section 19(2) of the Act; and

(d) a statement of the particulars of the remissions that complies with section 19(3) of the Act.

(4) The Accountant-General shall ensure without delay that section 19(3) of the Act is complied with.

(5) A remission under this regulation shall be paid as a refund under section 35 of the Act and regulation 106 of these Regulations.

105. Remissions of penalty or forfeitures of money under section 65(1)(d) of the

Constitution

When a penalty or a forfeiture of money that has been paid is remitted under section 65(1)(d) of the Constitution, the Accountant-General shall refund the amount remitted in accordance with section 35 of the Act and section 106 of these Regulations.

106. Refunds under section 35 of the Act

In accordance with section 35 of the Act, the Accountant-General may refund from the Consolidated Fund all or part of any money received by the Government—

(a) that is erroneously paid or collected; or

(b) that is a drawback, rebate or other amount required or permitted to be refunded under any law.

107. Settlement of claims against Government under section 36(1) of the Act

(1) Subject to money being available for the purpose, the Accountant-General may pay a claim referred to in section 36(1) of the Act.

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(2) As a condition of payment the Attorney-General or a law officer may require the

execution of releases and other documents that he considers appropriate.

108. Settlement of claims against Government under section 36(3) of the Act

(1) Subject to money being available for the purpose and in accordance with section 36 of the Act, the Minister as designated authority or a public officer who is a designated authority by directive of the Minister under section 36(2) of the Act may in accordance with the delegation under section 36(3) of the Act enter into agreements to settle claims against the Government.

(2) No claim that exceeds five thousand dollars shall be settled except on the advice in writing of the Attorney-General or a law officer.

(3) No claim shall be settled unless such releases and other documents as the Attorney-General considers appropriate are executed.

DIVISION 3

General Provisions Respecting Payment under Division 4, 5 or 6

109. Application of this Division

This Division applies to payments made under Division 4 (Payment for Construction, Goods Services and other Purposes), Division 5 (Payment of Salaries, Wages, Allowances and Reimbursements) and Division 6 (Pensions and Gratuities).

110. Payments to representative of person entitled to receive payment

(1) Subject to subregulation (5), accounting officer who is requested to make payment to a representative of a person entitled to receive payment shall take all reasonable steps to ensure that he is making payment to the authorised representative of that person.

(2) An authorisation of a representative shall be in writing, shall be regular on its face and, subject to subregulation (4), shall be signed by the person entitled to receive payment, and may be in the form of—

(a) a power of attorney, authority, direction or order to pay conferring authority on the person’s representative to receive payment;

(b) letters of administration, with or without will annexed, or letters probate, in the case of a deceased person;

(c) the direction of a trustee in bankruptcy, in the case of a bankrupt person;

(d) the direction of a liquidator or other person authorised by law, in the case of an insolvent person;

(e) the direction of a parent or guardian of a minor entitled to receive payment; or

(f) the direction of a person authorised by law to act on behalf of any other person.

(3) The accounting officer who gives the payment instruction shall keep the original or a certified or notarial copy of the document authorising payment to be made to the representative.

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(4) An accounting officer who is uncertain about whether the representative is

authorised to receive payment on behalf of a person may require the representative to enter into an agreement to indemnify the Government in the event that it is found that the representative was not authorised to receive the payment.

(5) Nothing in this regulation shall be interpreted to affect the operation of the Official (Small) Payments Act.

[Chapter 270.]

111. Manual operation of financial information system when computer system not

operational

(1) Notwithstanding anything in Division 4, 5 or 6, the Accountant-General may authorise the operation of the financial information system, or any part of the financial information system, manually when—

(a) the system or the part of the system is not operational; and

(b) the Accountant-General considers that it is inadvisable to wait until the system or part of the system resumes operation.

(2) The Accountant-General shall at all times have in place everything necessary including procedures and documents to comply with subregulation (1).

(3) The Accountant-General shall, in consultation with the Director-General, establish, and revise from time to time as necessary, protocols for updating the system after any period when the circumstances referred to in subregulation (1) have occurred and such protocols shall include a protocol for identifying the data as an update.

(4) Without delay after the system is, or the part of the system is, again operational, the Accountant-General shall ensure that the system is updated in accordance with protocols established under subregulation (3).

DIVISION 4

Payment for Construction, Goods, Services and other Purposes

112. Application of this Division

This Division applies to all payments made from—

(a) the Consolidated Fund other than those required or permitted to be made under Division 5 (Payment of Salaries, Wages, Allowances and Reimbursements) and Division 6 (Pensions and Gratuities);

(b) a deposit; or

(c) a special fund except to the extent that—

(i) the Minister under section 40(2) or (3) of the Act has made other provision, or

(ii) section 41 of the Act applies.

113. Payments to be on authority of accounting officer

Every payment made shall be made on the authority of the Accountant-General or an accounting officer.

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114. Certification of payment for construction, goods or services and other purposes

No payment shall be made out of the Consolidated Fund a deposit or a special fund unless, in addition to a payment instruction and any other certification required under these Regulations, an accounting officer certifies—

(a) in the case of a payment for construction, the supply of goods or the rendering of services, that the procurement complies with any procurement law, and—

(i) that the construction has been done, the goods supplied or the services rendered, as the case may be, and that the price charged is according to the contract, or, if not specified by the contract, is reasonable,

(ii) where, pursuant to the contract, a payment is to be made before the completion of the construction, the delivery of the goods or the rendering of the services, as the case may be, that the payment is according to the contract, or

(iii) where payment is made in advance of verification, that the claim for payment is reasonable;

(b) in the case of any other payment, that the payee is eligible for or entitled to the payment.

115. All payments to be by system-readable instruction unless otherwise permitted

All payment instructions shall be system-readable and shall be transmitted electronically unless the Accountant-General authorises the use of a payment instruction referred to in regulation 116(a).

116. Forms of payment instructions

The following forms of payment instructions may be used—

(a) a payment voucher in paper form prescribed by the Accountant-General;

(b) a system-readable instruction transmitted electronically.

117. Contents of payment instructions; supporting documentation

(1) A payment instruction shall set out the following—

(a) the person to whom payment is to be made;

(b) when the payment instruction is a payment voucher referred to in regulation 116(a), particulars of the basis of the payment such as dates, hours, numbers, quantities, distances and rates so as to enable them to be checked without reference to any other document;

(c) when the payment instruction is a system-readable instruction referred to in regulation 116(b), such particulars of the basis of the payment as may be included in the system-readable instruction;

(d) the amount of the payment in numbers and, where the form permits it, in words;

(e) evidence that the appropriate person has authorised the payment; and

(f) the expenditure classified in accordance with the estimates.

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(2) The payment instruction shall be supported by the appropriate certificates and

other documentation respecting the payment, including any authorisation to make payment to a representative of the person entitled to be paid.

118. Certification of payment instructions

An accounting officer who signs or authorises a payment instruction certifies that the information set out in the payment instruction is correct and complete.

DIVISION 5

Payment of Salaries, Wages, Allowances and Reimbursements

SUBDIVISION 1

Payment of Salaries, Allowances and Reimbursements of Public Officers and Wages,

Allowances and Reimbursements of other Government Employees

119. Application of this Subdivision

This Subdivision applies to the payment of salaries, allowances and reimbursable expenses of public officers and to wages, allowances and reimbursable expenses of Government employees paid an hourly wage.

120. Responsibilities of Chief Personnel Officer

The Chief Personnel Officer shall—

(a) be responsible for the due administration of the Civil Service Orders and the laws in respect of the payment of salaries, allowances and reimbursements to public officers;

(b) keep a central personnel file on each public officer in which shall be recorded clearly and accurately up-to-date particulars relating to the employment of each public officer; and

(c) without delay furnish to the accounting officer of the department where the public officer is employed all information relevant to his employment including particulars of his salary, allowances and reimbursable expenses and any changes to that information.

121. Responsibilities of accounting officer

(1) The accounting officer shall keep records of the particulars relating to the employment and salaries, allowances and reimbursements of each public officer in his department including—

(a) each post held and the date he commenced holding it and the date he ceased to hold it;

(b) any other post in which he acts or to which he is assigned;

(c) the rate of salary and any allowance payable under paragraph (a) or (b);

(d) the deductions required to be made from each public officer’s salary and the amount of each deduction;

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(e) the date on which an increment of salary becomes payable;

(f) the leave due and taken and its type and amount; and

(g) absences other than leave.

(2) The accounting officer shall without delay furnish such information as may be required by the Chief Personnel Officer relating to the employment and the salaries, allowances and reimbursable expenses of each public officer in his department including—

(a) the person’s assumption of an acting position for which the person will be paid an additional amount of salary or allowance;

(b) the person’s resignation;

(c) the person’s death;

(d) the leave that the public officer has taken;

(e) the absences from service;

(f) the person’s intention to take extended leave whether it is paid or unpaid;

(g) the person’s secondment.

122. Responsibilities of Chief Personnel Officer relating to payroll

(1) For each pay period, the Chief Personnel Officer shall—

(a) furnish to the Accountant-General a draft payroll setting out the salaries, allowances and reimbursable expenses to which each public officer is entitled; and

(b) where appropriate, prorate salaries and allowances for the first and last month of service.

(2) No salaries or allowances or increased salaries or allowances shall be paid in respect of new appointments, acting appointments, changes in office or any other matter except with the written authority of the Chief Personnel Officer.

123. Responsibilities of Accountant-General relating to payroll

In accordance with the instructions of the Chief Personnel Officer, the Accountant-General shall prepare the payroll for all public officers for each pay period and shall without delay forward to the accounting officer of each department that portion of the payroll that relates to the public officers employed in that department.

124. Responsibilities of accounting officer relating to payroll

The accounting officer shall, without delay after receipt of that portion of the payroll that relates to the public officers employed in his department, in this regulation referred to as the “departmental payroll”—

(a) review the departmental payroll;

(b) resolve any discrepancies between his records and the departmental payroll;

(c) ensure that salaries and allowances to which an employee is entitled are prorated, when necessary;

(d) ensure that all reimbursements claimed by a public officer are correct;

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(e) certify under his hand that the departmental payroll is complete and correct;

and

(f) return the certified departmental payroll to the Accountant-General.

125. Responsibilities of Accountant-General relating to payment

The Accountant-General shall, after making the deductions required by law, pay the public officers in accordance with the certified departmental payroll referred to in regulation 124(f).

126. Delayed claims for allowances or reimbursements

An allowance payable to a public officer that is required to be claimed but is not claimed, or a reimbursement of expenses that is not claimed by a public officer, within three months after the end of the month in which the allowance or reimbursement could first have been claimed shall not be paid without the approval in writing of the Director-General.

Payment of Wages, Allowances and Reimbursements

127. Responsibility of accounting officer to keep records for workers paid an

hourly wage

Each accounting officer shall keep records of all workers in his department who are paid an hourly wage and shall ensure that the records are up to date and show clearly and accurately particulars, in respect of each worker, that include the following—

(a) the days and hours worked, the number of hours paid at the hourly wage, the rate of the hourly wage, the total amount of the hourly wages, the number of hours of overtime worked, the hourly rate of overtime pay and the total amount of the overtime paid;

(b) the deductions required by law or by agreement to be made from each worker’s wages;

(c) each type of leave due and taken;

(d) the gratuity due to the worker;

(e) the benefits due to the worker;

(f) allowances due to the worker.

128. Responsibility to prepare timesheet for workers paid an hourly wage

(1) The delegate of the accounting officer who supervises workers paid an hourly wage shall keep a timesheet in respect of each worker that is up-to-date and shows clearly and accurately particulars of—

(a) the days or hours worked by each worker;

(b) the number of hours to be paid at the hourly wage;

(c) the rate of the hourly wage;

(d) the total amount of the hourly wages;

(e) the number of hours of overtime worked;

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(f) the hourly rate of overtime pay; and

(g) the total amount of the overtime to be paid.

(2) The time sheet referred to in subregulation (1) shall be prepared daily on the spot where the work is being done.

(3) The accounting officer shall ensure that, before the payroll is prepared, each timesheet is checked by another public officer.

129. Preparation and certification of payroll

The delegate of the accounting officer who supervises workers paid an hourly wage shall—

(a) prepare the payroll for workers paid an hourly wage, which shall include particulars of—

(i) the deductions required by law or agreement made from each worker’s wages, and

(ii) one-off allowances;

(b) inquire from the Accountant-General whether any worker has an indebtedness to the Government and whether and to what extent that indebtedness should be set-off against the wages due to the worker and, if so, shall show on the payroll the deduction of the amount from the wages due to the worker;

(c) have the payroll checked by another public officer for correctness and resolve any difference of opinion between the delegate of the accounting officer and the public officer;

(d) after having resolved any difference of opinion, certify the payroll under his hand as true and correct; and

(e) pay the amount due to the worker out of an imprest for the purpose or without delay transmit the payroll to the Accountant-General with a payment instruction in the form of a voucher.

Wages, Allowances or Reimbursements that cannot be Paid

130. When salary, wages, allowances or reimbursements cannot be paid

(1) The Accountant-General shall ensure that salary, allowances or reimbursements payable to a public officer or wages, allowances or reimbursements payable to a worker paid an hourly wage that cannot be paid to him are held and, if it is not paid before the expiration of three months or the end of the financial year, whichever is the earlier, it shall be paid to the Accountant-General and credited to the account called “Deposits: Unpaid Salaries, Wages and Allowances and Reimbursements”.

(2) When a public officer or a worker paid an hourly wage claims an amount referred to in subregulation (1), the Accountant-General shall prepare a payment instruction to charge the account “Deposits: Unpaid Salaries, Wages, Allowances and Reimbursements”.

SUBDIVISION 2

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Emoluments, Allowances and Reimbursements of Legislators, the Governor-General and

Judges


This Subdivision applies to the payment of emoluments, allowances and reimbursable expenses of legislators, the Governor-General and judges.

132. Responsibilities of Clerk of the House, etc.

The Clerk of the House in relation to legislators, the head of the Office of the Governor-General in relation to the Governor-General and the person responsible for payment in relation to a judge of the Eastern Caribbean Supreme Court shall—

(a) be responsible for the due administration of the emoluments, allowances and reimbursements payable by law to legislators, the Governor-General or a judge, as the case may be;

(b) keep a central file on each legislator, the Governor-General or a judge in which shall be recorded clearly and accurately up to date particulars relating to the emoluments, allowances and reimbursements payable by law to each legislator, the Governor-General or each judge, as the case may be;

(c) furnish to the Accountant-General a payroll setting out the emoluments, allowances and reimbursements payable by law to each legislator, the Governor-General or a judge, as the case may be; and

(d) where appropriate, prorate emoluments and allowances for the first and last month of service.


In accordance with the instructions of the Clerk of the House in relation to legislators, the head of the Office of the Governor-General in relation to the Governor-General and the person responsible for payment of a judge of the Eastern Caribbean Supreme Court, the Accountant-General shall, after making the deductions required by law, pay the legislators, the Governor-General or judge the emoluments, allowances and reimbursements.

DIVISION 6

Pension and Gratuities

SUBDIVISION 1

Payment of Pensions and Gratuities to Public Officers


This Subdivision applies to the payment of pensions and gratuities to public officers under—

(a) the Pensions Act;

(b) the Police Act; or

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(c) any other Act.

[Chapter 272, Chapter 391.]

135. Notice of retirement by public officers under the Pensions Act or Police Act

(1) A public officer who intends to retire from the public service during the following financial year shall, not later than six months before the end of the financial year, give notice of his intention to the accounting officer of his department.

(2) Any failure on the part of a public officer to give notice of his intention to retire from the public service in accordance with subregulation (1) may result in the deferment of the payment of pensions and gratuities due to him for not more than one year after the payment is due.

(3) The accounting officer shall, not later than four months before the end of each financial year, submit to the Chief Personnel Officer a list of the names of all public officers in the accounting officer’s department who intend to retire and the proposed date of retirement of each officer who has given notice of intention to retire from the public service during the following financial year.

(4) Notwithstanding anything in this regulation, a public officer who, because of the circumstances of his retirement, cannot give the notice referred in subregulation (1) to the accounting officer, shall give such notice, if any, as is reasonable in the circumstances, and the accounting officer shall forthwith give notice to the Chief Personnel Officer of the name of the public officer who is retiring and the proposed date of retirement.

[Chapter 272, Chapter 391.]

136. Responsibilities of Chief Personnel Officer

(1) The Chief Personnel Officer shall be responsible for the due administration of the Pensions Act and Police Act in relation to the payment of pensions and gratuities of public officers under those Acts.

(2) The Chief Personnel Officer—

(a) shall keep records in which shall be recorded clearly and accurately up-to-date particulars relating to the employment of each public officer sufficient to determine his pension or pension and gratuity;

(b) record particulars of the retirement by a public officer including—

(i) his name and the office he held on the date of retirement,

(ii) his date of birth and date of retirement,

(iii) the reason for retirement,

(iv) the date on which the pension commences to be payable,

(v) the file reference number, and

(vi) the address of the pensioner;

(c) consult with the public officer regarding payment by pension or by pension and gratuity;

(d) calculate and record the amount of the pension or pension and gratuity; and

(e) forward the records referred to in paragraphs (a), (b) and (d) to the Director of Audit.

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137. Responsibilities of Director of Audit

The Director of Audit shall—

(a) in relation to each public officer who is retiring, review the records referred to in regulation 136(2)(a) and (b) and the calculations referred to in regulation 136(d) to determine if the calculation is correct;

(b) resolve any difference of opinion between the Chief Personnel Officer and himself as to the correctness of the calculation of the pension or pension and gratuity of that public officer;

(c) verify under his hand the calculations of the pension or pension and gratuity of that public officer; and

(d) forward the calculations and the records to the Minister.

138. Responsibilities of Minister

After reviewing the calculations and the records referred to in regulation 137 in relation to a retiring public officer, the Minister shall confirm under his hand that he has so reviewed them and shall forward them to the Chief Personnel Officer.

139. Responsibility of Chief Personnel Officer to prepare and certify payments of

pensions and gratuities

The Chief Personnel Officer shall monthly—

(a) prepare a consolidated list of all retired public officers, which shall include the pensions gratuities payable to each of those persons in the following month and, where appropriate, the prorating of pension payments for the first or last month of service;

(b) certify that the list is true and correct; and

(c) transmit the certified list to the Accountant-General.

140. Responsibilities of Accountant-General relating to payment of pensions and

gratuities

The Accountant-General shall, after making the deductions required by law, pay the pension or gratuity to the public officers in accordance with the certified list referred to in regulation 139(c).

141. Pensions and gratuities that cannot be paid

When payment of a pension or gratuity cannot be made to, or is not collected by, the public officer entitled to receive it within a reasonable time after the day it is due, the Accountant-General shall hold it in an account established for the purpose.

SUBDIVISION 2

Payment of Pensions and Gratuities to Legislators, the Governor-General and Judges


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This Subdivision applies to the payment of pensions or pensions and gratuities to

legislators, the Governor-General and judges under—

(a) the Pensions for Members of the House of Assembly Act;

(b) the Pensions and Gratuities for Members of the House of Assembly Act, 2000;

(c) Governor-General’s Emoluments and Pension Act;

(d) any other Act.

[Chapter 7, Chapter 8, Chapter 269.]

143. Responsibilities of Clerk of the House, etc.

The Clerk of the House in relation to legislators, the head of the Office of the Governor-General in relation to the Governor-General and the person responsible for payment of pensions and gratuities in relation to a judge of the Eastern Caribbean Supreme Court shall—

(a) be responsible for the due administration of the pensions and gratuities payable by law to legislators, the Governor-General or a judge, as the case may be;

(b) keep a central file on each legislator, the Governor-General or a judge in which shall be recorded clearly and accurately up to date particulars relating to the pensions and gratuities payable by law to each legislator, the Governor-General or each judge, as the case may be;

(c) furnish monthly to the Accountant-General a list setting out the pensions and gratuities payable by law to each legislator, the Governor-General or each judge, as the case may be; and

(d) where appropriate, prorate emoluments and allowances for the first and last month of service.


In accordance with the instructions of the Clerk of the House in relation to legislators, the head of the Office of the Governor-General in relation to the Governor-General and the person responsible for payment of pensions and gratuities to a judge of the Eastern Caribbean Supreme Court, the Accountant-General shall, after making the deductions required by law, pay the legislators, the Governor-General or judge the pensions and gratuities.

145. Pensions and gratuities that cannot be paid

When payment of a pension or gratuity cannot be made to, or is not collected by, a person entitled to receive it within a reasonable time after the day it is due, the Accountant-General shall hold it in an account established for the purpose.

DIVISION 7

Forms of Payments, Right of Set-off and Related Matters

SUBDIVISION 1

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Payment

146. Payments to be made by cheque: exceptions

(1) Subject to subregulation (2), all payments by the Government from the Consolidated Fund, a deposit or a special fund shall be made by cheque.

(2) Subregulation (1) does not apply to a payment—

(a) made in cash under an imprest warrant;

(b) required or permitted to be made by direct deposit under Subdivision 4; or

(c) by wire, by credit card in the name of the Government or by other means that is approved under regulation 169.

SUBDIVISION 2

Payment by Cheque

147. Use of system to print cheques; exceptions

(1) Subject to subregulation (2), cheques drawn on a government bank account shall be printed by the system.

(2) Subregulation (1) does not apply—

(a) to cheques drawn on a government bank account that is operated by an accounting officer under the authority of the Accountant-General; or

(b) when the circumstances referred to in regulation 111 apply.

Cheques Printed by System

148. Ordering pre-printed cheque forms for printing on system

No person, other than the Accountant-General shall order pre-printed cheque forms for printing cheques drawn on a government bank account using the system.

149. Cheques to be printed by system in ascending order of serial numbers

Pre-printed cheque forms drawn on a government bank account and designed to be printed on the system shall be printed in ascending order of their serial numbers.

150. Procedure for spoiled cheques printed on system

When a cheque printed on the system or in the process of being printed on it is spoiled, whether by the printing process or by the discovery of an error in the cheque or otherwise, the Accountant-General shall—

(a) write or stamp across the face of the cheque the word “CANCELLED” in upper case letters;

(b) initial the face of the cheque; and

(c) retain it together with other spoiled cheques.

Cheques Drawn Manually

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151. Ordering pre-printed cheque forms designed to be drawn manually

No person shall order pre-printed cheque forms designed to be used to draw cheques manually on a government bank account other than—

(a) the Accountant-General; or

(b) an accounting officer authorised by the Accountant-General to operate the government bank account for which the pre-printed cheque forms are issued.

152. Requirements of pre-printed cheque forms to be drawn manually

Pre-printed cheque forms designed to be used to draw cheques manually on a government bank account shall—

(a) be numbered serially in ascending order at the time of printing; and

(b) have a counterfoil or be capable of producing one or more duplicate copies.

153. Cheques to be drawn in ascending order of serial numbers

Pre-printed cheques drawn manually on a government bank account shall be drawn in ascending order of their serial numbers.

154. Counterfoil to be completed; duplicate copy to be legible

(1) When a pre-printed cheque form has a counterfoil, the person drawing the cheque shall enter particulars of the cheque on the counterfoil and initial it.

(2) When a pre-printed cheque form is capable of producing one or more duplicates, the person drawing the cheque shall ensure that particulars of the cheque are legible on the duplicate or each duplicate and shall initial the duplicate or each duplicate.

155. Procedure for spoiled cheques drawn manually

When a cheque drawn manually or in the process of being drawn manually is spoiled, whether in the process of being drawn or by the discovery of an error in the cheque or otherwise, the accounting officer who has immediate responsibility for the drawing of the cheque shall—

(a) write or stamp across the face of the cheque the word “CANCELLED” in upper case letters;

(b) initial the face of the cheque; and

(c) attach the cheque securely to the matching counterfoil or duplicate.

156. Taking books of pre-printed cheques apart

If pre-printed cheque forms designed to be drawn manually are bound in a book, no public officer shall divide, take apart or otherwise disassemble the book either before or after cheques are issued.

157. Retention and checking of counterfoils or duplicates in used pre-printed

cheque books

The accounting officer shall—

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(a) retain the counterfoil or duplicate or duplicates (together with any spoiled

cheques) remaining in the book of pre-printed cheques after the pre-printed cheques have been drawn manually until they have been checked by the Director of Audit; and

(b) send the counterfoil or duplicate or duplicates (together with any spoiled cheques) in the book of pre-printed cheques to the Accountant-General without delay after they have been checked.

158. Duplicate of lost cheque drawn on Government bank account

In accordance with section 69 of the Bills of Exchange Act, when a cheque drawn on a government bank account is alleged to have been lost, the person to whom the cheque was made payable (the “payee”) may apply to the Accountant-General to furnish a duplicate of the cheque and the Accountant-General shall issue a duplicate of the cheque if the payee enters into an agreement in the form approved by the Accountant-General to indemnify the Government against all persons in case the cheque alleged to have been lost should be found again.

Signing Cheques

159. Number of signatures on cheques

A cheque drawn on a government bank account shall be signed by at least two public officers.

160. Signing cheques at the Treasury

(1) The Accountant-General shall sign every cheque drawn on a government bank account under his direct authority at the Treasury.

(2) The signature of the Accountant-General on a cheque drawn on a government bank account may be an electronic reproduction of his signature.

(3) The Accountant-General shall authorise in writing one or more public officers who may, in addition to the Accountant-General, sign cheques drawn on a government bank account under his direct authority at the Treasury.

(4) An authorisation under subregulation (3) may be limited by the amount of the cheque or in any other manner.

(5) No public officer shall sign a cheque drawn on a government bank account under the direct authority of the Accountant-General at the Treasury except in accordance with a written authorisation by the Accountant-General under this section.

161. Signing cheques on bank accounts operated by accounting officer

(1) When an accounting officer is authorised to open or operate a government bank account, the accounting officer shall—

(a) be one of the signing officers; and

(b) authorise in writing one or more other public officers, in addition to the accounting officer, to sign cheques drawn on the government bank account.

(2) An authorisation under subregulation (1)(b) may be limited by the amount of the cheque or in any other manner.

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(3) No public officer shall sign a cheque on a government bank account authorised to

be opened or operated by an accounting officer outside the Treasury except in accordance with a written authorisation by the accounting officer under this regulation.

SUBDIVISION 3

Payment by Direct Deposit

162. Salaries, etc., required to be paid by direct deposit

Subject to regulation 164, all salaries and allowances of public officers and reimbursements of public officers included in a payroll shall be paid by direct deposit by the Accountant-General to the account of the public officer in a bank or other financial institution.

163. Other payments that may be made by direct deposit

Subject to regulation 164, the Accountant-General may authorise direct deposits to be made in a bank or other financial institution to the account of a person to whom a payment is due—

(a) where payments are of a continuous or recurring nature;

(b) in compliance with the conditions of a contract or agreement; or

(c) on the specific written instruction of the payee.

164. Exceptions to regulations 162 and 163

The Accountant-General is not required to comply with regulation 162 or 163 if—

(a) the system or that part of the system used for the preparation of direct deposit instructions is not operational and payment cannot reasonably be delayed until it is operational;

(b) a payment is required to be made between the times direct deposits are usually made by the Accountant-General;

(c) the Accountant-General cancels or suspends direct deposit instructions under regulation 168(2); or

(d) the bank or other financial institution to whom the direct deposit instructions are directed is not able to give effect to those instructions.

165. Responsibility for inaccuracies in information; notice of change or correction

of information

(1) A person to whose account a direct deposit is made or to be made is responsible for the accuracy of the information submitted to the accounting officer with respect to the bank or financial institution and number of the account in the bank or financial institution to which the payment by direct deposit is or is to be made.

(2) A person to whom a payment by direct deposit is required or permitted to be made under these Regulations shall give at least ten days notice of a change or correction of the information to the Accountant-General.

166. Form of deposit

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(1) Every direct deposit shall be made on an electronic medium and the instrument of

deposit shall be in the form and contain the information or transactions set out in regulation 168.

(2) The Accountant-General shall ensure that the medium containing direct deposit instructions or transactions are kept secure while in his custody and while it is in transit to the bank or other financial institution where the deposits are to be made.

167. Authentication of direct deposit

(1) Every medium containing direct deposit instructions or transactions—

(a) shall contain internal labels or records indicating, in respect of each file of instructions or transactions—

(i) the originator of the file,

(ii) the date that the file was created,

(iii) the creation sequence number of the file,

(iv) the number of debit transactions,

(v) the total value of the debit transactions,

(vi) the number of credit transactions,

(vii) the total value of the credit transactions,

(viii) the bank or financial institution where the medium is to be delivered for processing, and

(ix) such other information as the Accountant-General may require; and

(b) shall, when delivered to the bank or financial institution for processing, be accompanied by a transmittal document signed by the Accountant-General.

(2) The Accountant-General shall notify a bank or financial institution where a direct deposit is to be made of the names and specimen signatures of the officers authorised by him to sign transmittal documents.

168. Cancellation or suspension of direct deposit instructions

(1) When money ceases to be payable, or ceases to be payable by direct deposit—

(a) the Chief Personnel Officer, in the case of the payment of salaries, allowances and reimbursements of public officers or of pensions or gratuities; or

(b) the accounting officer responsible for the payment, in any other case, is responsible for notifying the Accountant-General that the direct deposit instructions should be cancelled.

(2) Notwithstanding subregulation (1), the Accountant-General may at any time cancel or suspend direct deposits instructions for any sufficient reason, including a reasonable belief that there has been impropriety or a breach of security.

SUBDIVISION 4

Payment by Wire, Government Credit Card or other Means

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169. Payment by wire, Government credit card, etc.

The Accountant-General may authorise payment by wire, by credit card in the name of the Government or by other means in such circumstances and on such conditions, including reimbursement by the payee of the Government in the case of payment by wire, as the Accountant-General considers appropriate.

SUBDIVISION 5

Unauthorised Payments or Overpayments

170. Steps to be taken when unauthorised payment or overpayment discovered

(1) A public officer who discovers that an unauthorised payment or overpayment has been or is in the process of being made shall forthwith inform the accounting officer responsible for making the payment.

(2) The accounting officer shall forthwith—

(a) advise the Accountant-General that an unauthorised payment or overpayment was made or is in the process of being made and give particulars of the payment;

(b) advise the person to whom the unauthorised payment or overpayment was made that an unauthorised payment or overpayment was made, give particulars of the payment and, where, appropriate, demand return of the unauthorised payment or overpayment; and

(c) take steps to determine the responsibility, if any, of the public officer who caused the unauthorised payment or overpayment to be made.

(3) Forthwith after being advised of the unauthorised payment or the overpayment, the Accountant-General shall—

(a) ascertain whether the payment was made by cash, cheque, direct deposit or other means;

(b) if the payment is in the process of being made by cheque, take all appropriate steps to countermand the payment of the cheque at the bank or financial institution on which the cheque was drawn;

(c) if the payment is in the process of being made by direct deposit, take all appropriate steps to stop the crediting of the direct deposit to the account at the bank or financial institution to which the deposit was directed to be made; and

(d) if the payment is in the process of being made by other means, take all appropriate steps to stop the payment.

171. Crediting of unauthorised payment or overpayment from Consolidated Fund

when recovered

(1) An unauthorised payment or overpayment from the Consolidated Fund that is recovered shall be credited in the accounts of the Government in accordance with section 20 of the Act.

(2) An unauthorised payment or overpayment from a deposit or a special fund account that is recovered shall be credited to the deposit or special fund account.

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SUBDIVISION 6

Agreement for Payment by Instalments

172. Agreement under section 5(3) of the Act

(1) When a person owes money to the Government in a specific amount (referred to as the person’s “indebtedness”), the Minister may, subject to this regulation, enter into an agreement with the person under section 5(3) of the Act for the repayment by instalments of the indebtedness or the balance of the indebtedness to the Government on such terms and conditions as the Minister considers appropriate.

(2) An agreement may be varied by a subsequent agreement.

(3) Subject to subregulation (5), when a person enters into an agreement referred to in subregulation (1) or a variation of the agreement, the Accountant-General shall not exercise the Government’s right of set-off against that indebtedness except to the extent, if any, set out in the agreement or variation of the agreement.

(4) If the person is an individual and the amount owing to him by the Government is for living, health or education purposes, the Minister shall, in entering into the agreement or variation of the agreement, have regard to the individual’s financial circumstances, as disclosed to the Accountant-General, and shall endeavour to exercise the rights of the Government so as not to cause undue hardship to the individual and those other individuals for whose support the individual is financially responsible.

(5) When—

(a) a person breaches the agreement; or

(b) the Accountant-General has reason to believe that the agreement is based on false or misleading information respecting the financial circumstances of the person, the Accountant-General may, subject to regulation 178, exercise the Government’s right of set-off against the indebtedness as if no agreement had been made.

SUBDIVISION 7

Exercise of Right of Set-off

173. Exercise of right of set-off

In accordance with section 37 of the Act, when a person owes money to the Government in a specific amount (referred to as the person’s “indebtedness”), the Accountant-General may, subject to regulation 178, exercise the Government’s right to set-off that indebtedness of the person against any money owing by the Government to the person—

(a) when there is no agreement under Subdivision 6 and no notice of the Accountant-General’s intention to exercise the Government’s right of set-off has been issued under this Subdivision and the indebtedness is the result of—

(i) a cheque that is dishonoured on presentation for payment by reason of insufficient funds or any other reason,

(ii) failure to pay the fee under regulation 84 for the dishonour of a cheque, or

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(iii) an unauthorised payment or an overpayment referred to in

regulation 170;

(b) when there is an agreement under Subdivision 6 respecting the indebtedness, to the extent, if any, permitted by the agreement or when permitted under regulation 172(5);

(c) when a notice of the Accountant-General’s intention to exercise the Government’s right of set-off has been issued with respect to the indebtedness and the person responds before the deadline for response in the notice under regulation 174(2)(b), after the expiry of a reasonable time after the person responds as determined by the Accountant-General and no agreement under Subdivision 6 has been entered into;

(d) when a notice of the Accountant-General’s intention to exercise the Government’s right of set-off has been issued and the person does not respond before the deadline for response in the notice under regulation 174(2)(b).

174. Notice of intention to exercise right of set-off

(1) If no agreement has been entered into under Subdivision 7 and the Accountant-General wishes to exercise the Government’s right of set-off against the indebtedness of a person, the Accountant-General shall, before exercising the Government’s right of set-off give a notice to the person of the Accountant-General’s intention to exercise the Government’s right of set-off.

(2) The notice shall be in such form as the Accountant-General prescribes, shall be directed to the person and shall contain the following—

(a) particulars of the person’s indebtedness to the Government including the amount of the indebtedness and an indication of the nature of the indebtedness sufficient to identify it;

(b) a statement of the deadline for response by the person, which shall be not less than seven business days after the date of service of the notice;

(c) a statement to the effect that the Accountant-General on behalf of the Government intends to exercise the Government’s right of set-off against any money owed by the Government to the person unless, not later than the deadline for response by the person, the person responds to the notice by doing any one or more of the following—

(i) paying the indebtedness in whole or in part,

(ii) disputing the indebtedness or the amount of the indebtedness,

(iii) entering into an agreement with the Government for the payment by instalments of the indebtedness;

(d) a statement to the effect that the person is urged to discuss the matter of the indebtedness and its payment without delay by attending at or contacting the Treasury during normal business hours;

(e) a statement to the effect that, if the person wishes to dispute the indebtedness or the amount of the indebtedness in writing, the person shall direct the communication to the Accountant-General and is advised to set out fully why the person disputes the indebtedness or the amount of the indebtedness;

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(f) a statement to the effect that, if the person enters into an agreement with the

Government for the payment of the indebtedness in instalments, the Government will not exercise its right of set-off against the person’s indebtedness except as provided in the agreement and in regulation 172(5) so long as the agreement is complied with; and

(g) a statement to the effect that payment of money owing by the Government to the person will be affected pending the resolution of the issue of the indebtedness.

(3) The Accountant-General shall give notice to the person—

(a) personally;

(b) by handing a copy to an adult person at the person’s place of business or residence;

(c) by letter sent by prepaid post addressed to the person at his address last known to the Accountant-General; or

(d) by any means of communication that furnishes a written acknowledgement of delivery.

(4) When a notice is given personally—

(a) on a corporation or association, it may be given to a member of the board of directors or board of management or to an officer of the corporation or association; or

(b) on a partnership, it may be given to one of the partners.

(5) A notice given in accordance with subregulation (3)(c) is deemed to have been received by the person three days after the letter was posted.

175. When person responds to notice before the deadline for response

(1) This regulation applies when a person who is given a notice under regulation 174 responds to it not later than the deadline for response.

(2) When the person responds to the notice by paying the whole of the indebtedness as stated in the notice, the notice ceases to have effect.

(3) When a person responds to the notice by disputing the indebtedness or the amount of the indebtedness, the Accountant-General shall—

(a) give the person a reasonable opportunity to be heard in relation to the indebtedness and the exercise of the Government’s right of set-off;

(b) investigate the matter to the extent that the Accountant-General considers appropriate; and

(c) in consultation with the appropriate public officers, make any correction of the amount owing that the Accountant-General considers appropriate.

(4) When a person responds to the notice under subregulation (3) and pays the whole of the amount owing after any correction, the notice ceases to have effect.

(5) In any other case, the Accountant-General may, without prejudice to any other rights of the Government at law respecting the indebtedness, do one or more of the following—

(a) accept part payment of the person’s indebtedness;

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(b) within a reasonable time after the person responds as determined by the

Accountant-General, enter into an agreement referred to in Subdivision 6 with the person for the payment by instalments of the indebtedness or balance of the indebtedness, by the exercise of the Government’s right of set-off or by any other means;

(c) subject to regulation 178, after a reasonable time after the person responds as determined by the Accountant-General, exercise the Government’s right of set-off against the indebtedness or balance of the indebtedness.

176. When person responds to notice after the deadline for response but before set-

off exercised

When a person given a notice under regulation 174 responds to it after the deadline for response in the notice under regulation 174(2)(b) but before the right of set-off has been exercised, the Accountant-General may in his discretion treat the notice as if it had been received before the deadline for response in the notice under regulation 174(2)(b).

177. Written explanation when right of set-off has been exercised

Each time the Accountant-General exercises the Government’s right of set-off against the indebtedness of a person, the Accountant-General shall without delay provide a written explanation to the person as to how the Government’s right of set-off was exercised that includes statements to the following effect—

(a) particulars of the person’s indebtedness including the amount of the indebtedness and an indication of the nature of the indebtedness sufficient to identify it;

(b) the amount owing to the person in respect of which the Government’s right of set-off has been exercised and an indication of the reason why the amount is owing sufficient to identify the amount owing;

(c) if, after exercising the Government’s right of set-off, the indebtedness is discharged by the money owed to the person and a balance is owing to the person, stating that the indebtedness has been so discharged and showing how the amount owing to the person was arrived at;

(d) if, after exercising the Government’s right of set-off, the indebtedness is not discharged in full, showing how the amount of indebtedness was reduced and the balance of the indebtedness;

(e) if, after exercising the Government’s right of set-off, the indebtedness is discharged by the money owed to the person and no balance is owing, stating that the indebtedness has been so discharged;

(f) if the Government’s right of set-off is being exercised under regulation 172(5), that that is the case.

178. When set-off is against a payment for living, health or education purposes

owing to an individual

In exercising the Government’s right of set-off, if the amount owing by the Government is owing to an individual and is for living, health or education purposes, the Accountant-General shall have regard to the individual’s financial circumstances, as disclosed to the Accountant-General, and endeavour to exercise the rights of the

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Government so as not to cause undue hardship to the individual and those other individuals for whose support the individual is financially responsible.

179. Exercise of Government’s right of set-off valid except when bad faith shown

Notwithstanding anything in this Subdivision or in Subdivision 6, no exercise of the Government’s right of set-off is invalid by reason of non-compliance with this Subdivision or Subdivision 6 unless it is shown that it was exercised in bad faith.

PART VI

Stamps, Stamp Registers and Stamp Imprests

180. Accountant-General to order stamps

No public officer, other than the Accountant-General, shall order stamps to be printed.

181. Stock register of stamps by Accountant-General

(1) The Accountant-General shall maintain a separate stock register in the form prescribed by the Accountant-General for each denomination of stamps that he has in stock.


182. Government Printer to advise on issuance of stamps

The Government Printer shall without delay advise the Director of Audit of the particulars of every issuance of stamps by sending him a copy of the issue voucher.

183. Stamps to be checked on receipt from Government Printer


(a) stamps received from the Government Printer are not faulty; and

(b) the quantity of stamps specified by the Government Printer has been received.

(2) The Accountant-General shall without delay return to the Government Printer any stamps that are faulty.

(3) The Accountant-General shall without delay report to the Director of Audit particulars of any stamps that are returned to the Government Printer.


(a) destroy any stamps that are returned; and



The Accountant-General shall keep a stamp register and ensure that it is up to date and shows clearly and accurately particulars of—

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(a) the stock of stamps received from the Government printer by denomination;

(b) the stamps issued by denomination;

(c) when they are issued to a public officer, the number of the imprest warrant and the name of the public officer to whom they were issued and his department; and

(d) the stamps remaining in stock.

185. Stamp imprest warrants

(1) The Accountant-General may, on the authority of a stamp imprest warrant under his hand, issue a stamp imprest to a collector of revenue authorising him to retain stamps.

(2) The Accountant-General may set out conditions on the stamp imprest in the stamp imprest warrant and may impose additional conditions in writing at any time.

(3) The collector of revenue to whom a stamp imprest is issued by the Accountant-General shall—

(a) comply with the conditions, if any, to which it is subject in the stamp imprest warrant or which are imposed in writing by the Accountant-General; and

(b) retire the stamp imprest not later than the end of the financial year in which the stamp imprest warrant was issued or, if an earlier date is specified in the stamp imprest warrant or imposed in writing by the Accountant-General, not later than that earlier date.

(4) The collector of revenue shall maintain a separate stock register of stamps in the form prescribed by the Accountant-General for each denomination of stamps that he has in stock.


(6) The collector of revenue shall ensure that each stock register of stamps is up to date and shows clearly and accurately particulars of—

(a) the stock of stamps received from the Accountant-General by denomination;

(b) the stamps issued by denomination;

(c) the stamps remaining in stock; and

(d) the amount of each replenishment.

(7) A collector of revenue wishing to obtain replenishment of a stamp imprest must submit the stamp register to the Accountant-General.

186. Numbering of stamp imprest warrants

The Accountant-General shall in each financial year number the stamp imprests as a series in ascending numerical order.

PART VII

Security and Shortages and Losses

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Definitions

187. Definitions

In this Part—

“board” means a board of survey under regulation 216;

“cheque” means—

(a) a cheque drawn manually on a government bank account; or

(b) printed by the system and drawn on a government bank account,

that is cashable and includes a cheque in the process of being drawn and a spoiled cheque;

“formal agreement” means an agreement between the Government and another person that is formally executed by the parties, but does not include an agreement, commonly known as a petty agreement, executed by the parties for less than twenty thousand dollars;

“pre-printed cheque form” means a pre-printed cheque form—

(a) for drawing a cheque on a government bank account manually and includes a counterfoil or a duplicate; or

(b) for printing a cheque drawn on a government bank account on the system;

“receipt book” means—

(a) a book of pre-printed fixed amount receipt forms including a book of counterfoils remaining after the fixed amount receipt forms have been used; and

(b) a book of pre-printed receipt forms (and cancelled receipts) including a book of counterfoils or duplicates remaining after the pre-printed receipt forms have been used;

“secure equipment” means a cash register, cash box with a lock or other similar thing that locks;

“security” means a bond, debenture, promissory note, treasury bill or other document evidencing a debt, whether or not secured against property, or guaranteeing the performance of an obligation and includes documents commonly known as securities;

“security device” includes a lock and other equipment, but does not include a strong-room or a safe.

Security of the Treasury and Sub-Treasuries

188. Security of the Treasury and Sub-Treasuries

The Accountant-General shall ensure that—

(a) entry into that part of the Treasury or a Sub-Treasury where accounting activities take place is restricted to authorised public officers and other authorised persons by an appropriate combination of security devices and administrative procedures;

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(b) the Treasury and each Sub-Treasury is secured from unauthorised entry at all

times when it is not open to the public by an appropriate combination of security devices and administrative procedures; and

(c) keys, combinations or other means of access to security devices securing the Treasury or a Sub-Treasury referred to in paragraph (a) or (b) are given to appropriate public officers who are members of the public establishment; and

(d) an up-to-date record is kept of the public officers in possession of all keys or combinations or other means of access to the security devices.

189. Security of money in the Treasury and Sub-Treasury


(a) when the Treasury or a Sub-Treasury is open, money received and held in the course of business is secured from loss by theft or otherwise by an appropriate combination of security devices, secure equipment and administrative procedures; and

(b) when money received or held at the Treasury or a Sub-Treasury cannot be deposited on the day of receipt or is not required to be deposited in a government bank account, it is secured from loss by theft or otherwise by being placed in a safe, if one is reasonably available, and, if not, in a strong-room.

190. Security of receipt books at the Treasury and Sub-Treasury

(1) The Accountant-General shall ensure that—

(a) when required for immediate use at the Treasury or a Sub-Treasury, receipt books are kept secure from loss by theft or otherwise or from unauthorised access by appropriate administrative procedures; and

(b) when not required for immediate use at the Treasury or a Sub-Treasury, the receipt books are returned as soon as possible to, and are kept secure in, a strong-room or safe.

(2) This regulation ceases to apply to a receipt book consisting only of counterfoils or duplicates (and cancelled receipts, if any) when it has been audited by the Director of Audit.

191. Security of cheque forms and cheques at the Treasury


(a) when required for immediate use at the Treasury, cheque forms are kept secure from loss by theft or otherwise or from unauthorised access, by appropriate administrative procedures;

(b) cheques that are in the process of being drawn manually or printed on the system are kept secure from loss by theft or otherwise, from unauthorised access or from being cashable until issued so long as they are in the custody of the Treasury, by appropriate administrative procedures;

(c) when required for immediate use at the Treasury, cheques referred to in paragraph (b) are kept secure from loss by theft or otherwise or from unauthorised access, by appropriate administrative procedures;

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(d) when not required for immediate use at the Treasury, cheque forms and

cheques are returned as soon as possible to, and kept secure in, a strong-room or safe.

(2) This regulation ceases to apply to a cheque drawn on a government bank account once it has been issued.

192. Security of stamps at the Treasury and Sub-Treasury


(a) when required for immediate use at the Treasury or a Sub-Treasury, stamps are kept secure by an appropriate combination of security devices, secure equipment and administrative procedures; and

(b) when not required for immediate use at the Treasury or a Sub-Treasury, stamps are returned as soon as possible to, and kept secure in, a strong-room or safe.

193. Security of formal agreements at the Treasury


(a) when required for immediate use at the Treasury, formal agreements in the possession of the Accountant-General are kept secure by appropriate administrative procedures; and

(b) when not required for immediate use, formal agreements in the possession of the Accountant-General are returned as soon as possible to, and kept secure in, a strong-room or safe.

(2) The Accountant-General shall keep a register of formal agreements, in which he shall record—

(a) sufficient information to identify the formal agreement;

(b) the date of receipt; and

(c) when the formal agreement is given to any person outside the Treasury, the name of the person to whom it is given and the date when it is given.

(3) The person to whom a formal agreement is given shall give the Accountant-General a written acknowledgement of receipt setting out his name and the date when it is given.

(4) This regulation does not apply where under law a formal agreement is required or permitted to be filed in a registry established by law.

194. Security of securities at the Treasury


(a) when required for immediate use at the Treasury, securities in the possession of the Accountant-General are kept secure by appropriate administrative procedures; and

(b) when not required for immediate use, securities in the possession of the Accountant-General are returned as soon as possible to, and kept secure in, a strong-room or safe.

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(2) The Accountant-General shall keep a register of securities, in which he shall

record—

(a) sufficient information to identify the security;

(b) the date of receipt; and

(c) when the security is given to any person outside the Treasury, the name of the person to whom it is given and the date it is given.

(3) The person to whom the security is given shall give the Accountant-General a written acknowledgement of receipt setting out his name and the date when it is given.

195. Security of accounting records at the Treasury and Sub-Treasuries

(1) This regulation applies to accounting records for a financial year until the completion of the audit for that financial year by the Director of Audit.

(2) In this regulation, “accounting records” means accounting records in paper form.

(3) The Accountant-General shall ensure that accounting records are kept secure by appropriate administrative procedures.

196. Security of keys, combinations, etc., at the Treasury


(a) keys, combinations or other means of access to security devices, secure equipment, a strong-room or a safe referred to in any of regulations 189 to 195 are given to appropriate public officers who are members of the public establishment; and

(b) an up-to-date record is kept of the public officers in possession of all keys, combinations or other means of access to security devices, secure equipment, a strong-room or a safe.

197. Responsibilities of Sub-Accountants

Regulations 188 to 196, except regulations 191, 193 and 194, apply with appropriate modifications as the circumstances require to each sub-accountant in respect of the Sub-Treasury for which he is responsible.

Security of Accounting Units and Formal Agreements and Securities in Departments

198. Security of accounting units

The Comptroller of Customs, the Comptroller of Inland Revenue and every accounting officer shall ensure that—

(a) where reasonably possible, entry into the accounting unit is restricted to authorised public officers and other persons by an appropriate combination of security devices and administrative procedures;

(b) the accounting unit is secured from unauthorised entry at all times when it is not open to the public by an appropriate combination of security devices and administrative procedures;

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(c) keys, combinations or other means of access to security devices securing the

accounting unit referred to in paragraph (a) or (b) are given to appropriate public officers who are members of the public establishment; and

(d) an up-to-date record is kept of the public officers in possession of all keys or combinations or other means of access to the security devices.

199. Security of money in accounting units


(a) when the accounting unit is open, money received and held in the course of business is secured from loss by theft or otherwise by an appropriate combination of security devices, secure equipment and administrative procedures; and

(b) when money received or held at the accounting unit at the end of the business day—

(i) cannot—

(A) be paid to the Accountant-General or to a sub-accountant,

(B) be deposited in a government bank account operated directly by the Accountant-General, or

(C) when the collector of revenue is an accounting officer, be deposited into an account operated by the accounting officer,

as provided in Division 5 of Part IV, or

(ii) is not required to be so paid or deposited,

it is secured from loss by theft or otherwise by being placed in a safe, if is reasonably available, and, if not, in a strong-room or equivalent place of security.

200. Security of receipt books in accounting units

(1) The Comptroller of Customs, the Comptroller of Inland Revenue and every accounting officer shall ensure that—

(a) when required for immediate use in the accounting unit, receipt books are kept secure from loss by theft or otherwise or from unauthorised access by appropriate administrative procedures; and

(b) when not required for immediate use in the accounting unit, the receipt books are returned as soon as possible to, and kept secure in, a safe, if one is reasonably available, and, if not, in a strong-room or equivalent place of security.

(2) This regulation ceases to apply to a receipt book consisting only of counterfoils or duplicates (and cancelled receipts, if any) when it has been audited by the Director of Audit.

201. Security of cheque forms and cheques for bank account operated by

accounting officer

(1) The accounting officer who operates a government bank account shall ensure that—

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(a) when required for immediate use in the accounting unit, cheque forms are

kept secure from loss by theft or otherwise or from unauthorised access, by appropriate administrative procedures;

(b) cheques that are in the process of being drawn manually are kept secure from loss by theft or otherwise, from unauthorised access or from being cashable until issued so long as they are in the custody of the accounting officer, by appropriate administrative procedures;

(c) when required for immediate use in the accounting unit, cheques referred to in paragraph (b) are kept secure from loss by theft or otherwise or from unauthorised access, by appropriate administrative procedures;

(d) when not required for immediate use in the accounting unit, cheque forms and cheques are returned as soon as possible to, and kept secure in, a safe, if one is reasonably available, and, if not, in a strong-room or equivalent place of security.

(2) This regulation ceases to apply to a cheque drawn on a government bank account once it has been issued.

202. Security of stamps in accounting units


(a) when required for immediate use in the accounting unit, stamps are kept secure by an appropriate combination of security devices, secure equipment and administrative procedures; and

(b) when not required for immediate use in the accounting unit, stamps are returned as soon as possible to, and kept secure in, a safe, if one is reasonably available, and, if not, in a strong-room or equivalent place of security.

203. Formal agreements to be deposited with the Accountant-General

The Comptroller of Customs, the Comptroller of Inland Revenue and every accounting officer in the possession of a formal agreement shall without delay transmit it to the Accountant-General, who shall give a written acknowledgement of receipt for it.

204. Security of formal agreements in departments

Pending compliance with regulation 203, the Comptroller of Customs, the Comptroller of Inland Revenue and every accounting officer shall ensure that—

(a) when required for immediate use in the department, formal agreements in his possession are kept secure by an appropriate administrative procedures; and

(b) when not required for immediate use in the department, formal agreements in his possession are returned as soon as possible to, and kept secure in, a safe, if one is reasonably available, and, if not, in a strong-room or equivalent place of security.

205. Securities to be deposited with the Accountant-General

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The Comptroller of Customs, the Comptroller of Inland Revenue and every

accounting officer in the possession of a security shall without delay transmit it to the Accountant-General, who shall give a written acknowledgement of receipt for it.

206. Security of securities in departments

Pending compliance with regulation 205, the Comptroller of Customs, the Comptroller of Inland Revenue and every accounting officer shall ensure that—

(a) when required for immediate use at the department, securities in his possession are kept secure by appropriate administrative procedures; and

(b) when not required for immediate use, securities in his possession are returned as soon as possible to, and kept secure in, a safe, if one is reasonably available, and, if not, in a strong-room or equivalent place of security.

207. Security of accounting records in accounting units

(1) This regulation applies to accounting records for a financial year until the completion of the audit for that financial year by the Director of Audit.

(2) In this regulation, “accounting records” means accounting records in paper form.

(3) The Comptroller of Customs, the Comptroller of Inland Revenue and every accounting officer shall ensure that accounting records are kept secure by appropriate administrative procedures.

208. Security of keys, combinations, etc., in relation to regulations 198 to 207


(a) keys, combinations or other means of access to security devices, secure equipment, a strong-room, a safe or equivalent place of security referred to in any of regulations 198 to 207 are given to appropriate public officers who are members of the public establishment; and

(b) an up-to-date record is kept of the public officers in possession of all keys, combinations or other means of access to security devices, secure equipment, a strong-room, a safe or equivalent place of security.

Miscellaneous Provisions

209. Minimum requirements of strong-rooms and safes

(1) Without limiting the generality of the obligations set out in this Part, the Accountant-General, each sub-accountant and each collector of revenue shall ensure that each strong-room or safe referred to in this Part meets or exceeds the requirements of this regulation.

(2) Every strong-room and safe shall be secured by at least a combination lock or two or more different locks.

(3) Every safe shall be part of, or attached securely to, the building in which it is located.

(4) Every strong-room shall be constructed of steel reinforced concrete or equivalent.

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210. Loss of keys

(1) When a key of a strong-room or safe is lost or appears to be lost, the public officer who had the key shall forthwith—

(a) report the loss or apparent loss to the Accountant-General, the Comptroller of Customs, the Comptroller of Inland Revenue or the accounting officer, as the case may be; and

(b) furnish a detailed explanation of the circumstances of the loss or apparent loss.

(2) The Accountant-General, the Comptroller of Customs, the Comptroller of Inland Revenue or accounting officer, as the case may be, shall without delay—

(a) consider the explanation of the circumstances of the loss or apparent loss of the key given by the public officer and make such other inquiries as may appear appropriate;

(b) determine what is to be done in the short term to secure the contents of the strong-room or safe including sealing the strong-room or safe, removing its contents to a secure place under such security as appears appropriate and informing other public officers holding keys;

(c) take such steps as are appropriate to secure the contents of the strong-room or safe in the short term;

(d) determine what is to be done in the long term to secure the contents of the strong-room or safe including determining whether the lock needs to be replaced or altered and new keys issued; and

(e) take such steps as are appropriate to secure the contents of the strong-room or safe in the long term.

(3) If there is a possibility that the key could reasonably be expected to come into the possession of an unauthorised person who could use it to open the strong-room or safe, the key shall be replaced.

(4) If a public officer finds a key that was lost or apparently lost, the public officer shall return it to the Accountant-General, Comptroller of Customs, Comptroller of Inland Revenue or accounting officer, as the case may be.

(5) The public officer responsible for losing a key to a strong-room or safe may be required to meet the cost of the measures necessary to remedy the loss including replacing or altering the lock and of providing new keys.

211. Replacement and repair of safes, strong-rooms, security devices, etc.

The following shall be done only with the authorisation of the Accountant-General, the Comptroller of Customs, the Comptroller of Inland Revenue or an accounting officer, as the case may be; and in accordance with such conditions as he may impose—

(a) the installation, inspection, repair, maintenance or replacement of a strong-room or safe or a security device on a strong-room or safe;

(b) the replacement of keys or any other access to a security device.

212. Private money and effects

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No person shall keep private money or personal effects in any strong-room, safe,

cashbox or other secure place or in secure equipment in the Treasury, a Sub-Treasury or an accounting unit.

Security of System

213. Access to system and to specific functions by unauthorised persons

(1) The Accountant-General, the Comptroller of Customs, the Comptroller of Inland Revenue and every accounting officer, as the case may be, shall ensure that no person has access—

(a) to the system unless that person is authorised under regulation 9; or

(b) to any function of the system other than a function that is specified in the person’s authorisation under regulation 9.

(2) No person shall obtain access to the system without being authorised to do so under regulation 9 or obtain access to a function of the system that is not specified in his authorisation.

214. Security of system, back-ups, etc.


(a) the system is protected against the loss, corruption or infection of system software or data by a power surge, power reduction or outage, a virus or by someone hacking into the system or by any other cause; and

(b) the system and any tape, disk, diskette or any other medium on which data from the system is stored is protected against loss by theft or otherwise or from damage or destruction.

(2) The Accountant-General shall, with the approval of the Director-General, establish from time to time protocols for protecting the system software and data against loss, corruption or infection, which shall include a protocol about—

(a) protection of the system against the loss, corruption or infection of system software or data by a power surge, power reduction or outage, a virus or by someone hacking into the system or by any other cause;

(b) protection of the system and any tape, disk, diskette or any other medium on which data from the system is stored against loss by theft or otherwise or from damage or destruction;

(c) backing up the system, including—

(i) the tape, disk, diskette or any other medium on which system data is to be backed up,

(ii) the frequency with which back ups of system data are to be done, which shall be not less frequently than every day that Government offices are open for business,

(iii) the period for which back up tapes, disks, diskettes or any other media of storage are to be retained before being reused,

(iv) the number of back-ups to be done, which shall not be less than two,

(v) the storage of the back-ups, at least one of which shall be in a secure place on-site and one of which shall be in a secure place off-site,

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(vi) recording who made the back-up, and

(vii) labelling the back-ups with sufficient information to restore the system data.

(3) The Accountant-General shall ensure that the protocols are followed.

Annual Security Assessment

215. Annual security assessment

(1) In consultation with the Comptroller of Customs, the Comptroller of Inland Revenue, accounting officers and the head of the department responsible for support of the system, the Accountant-General shall annually, or more often as necessary—

(a) do a security assessment of—

(i) the Treasury, each Sub-Treasury, each accounting unit and each department, and

(ii) the system, in relation to the requirements of this Part having regard to the risks in the security arrangements and the cost and other measures necessary to address the risks; and

(b) do a security assessment report setting out its findings and its recommendations to address the security issues identified in the assessment, which shall include a summary of the steps that need to be taken, and by whom, to address the security issues.

(3) The security assessment report may contain recommendations for the amendment of these or any other Regulations under the Act.

(4) A security assessment report shall be sent to the Director-General who, after such consultations as appear to him to be appropriate, shall determine what action shall be taken in relation to the report.

Boards of Survey of Money and Stamps

216. Appointment of boards

(1) The Director-General—

(a) shall annually appoint a board to carry out a survey—

(i) after the close of business on the last business day of the year or before the commencement of business on the first business day of the following year, of the money and the stock of stamps held by the Accountant-General and each sub-accountant for the purpose referred to in subregulation (2), or

(ii) on the main stock of stamps held by the Accountant-General to determine which stamps are obsolete and to make recommendations with respect to their destruction or disposition;

(b) may at any time appoint a board to carry out a survey of money and stamps in the custody of an accounting officer for the purpose referred to in subregulation (2); and

(c) when appointing a board referred to in paragraph (b), may indicate that the board is to conduct a surprise survey.

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(2) A board appointed to carry out a survey of money and stamps, other than for the

purpose of determining whether stamps are obsolete, shall—

(a) count the money or stamps held by the Accountant-General, sub-accountant or accounting officer;

(b) reconcile the balance of the money counted with the balance shown in the cash book and bank statement and any relevant imprest warrant; and

(c) reconcile the balance of the stamps counted with the balance shown in the stamp register; and

(d) make a report under regulation 221.

(3) A board appointed to carry out survey of stamps for the purpose of determining which stamps are obsolete and to make recommendations with respect to their destruction or other disposition, shall—

(a) review the stamps held by the Accountant-General, sub-accountant or accounting officer, as the case may be; and

(b) make a report setting out the board’s findings as to which stamps are obsolete and its recommendations with respect to their destruction or other disposition.

(4) When the Director-General indicates that the board is to conduct a surprise survey, the member or members of the board shall make the utmost effort to keep their appointments confidential.

217. Constitution of boards

(1) A board shall consist of—

(a) a person who is qualified as an auditor; or

(b) not less than two public officers, one of whom shall be designated chairperson.

(2) A public officer appointed to a board who discovers that he is unable to serve on the board shall report immediately to the Director-General that he is unable to serve, so as to enable the Director-General to appoint a replacement.

218. Attendance of board members

The chairperson of a board with two or more members shall arrange the time and place of assembly with the other members, who shall assemble accordingly.

219. Presence of Accountant-General, Comptroller of Customs, the Comptroller of

Inland Revenue or accounting officer

The Accountant-General, sub-accountant or accounting officer shall be present while a survey is taking place on money or stamps in his charge.

220. Money and stamp transactions during survey

(1) No money or stamp transaction shall take place from the time the board commences its survey until it completes its survey except with the approval and subject to any conditions imposed by the board or the chairperson.

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(2) When the survey extends beyond one day, the strong-room or safe containing the

verified portion of the stock shall be sealed by the board at the end of each day while the survey continues.

(3) The seal shall not be broken except in the presence of the board.

221. Report of board

(1) The report of the board shall—

(a) contain the date and hour of the commencement and completion of the survey;

(b) if the survey is for the purpose referred to in regulation 216(2), indicate whether a shortage or loss of money or stamps has occurred;

(c) if a shortage or loss has occurred, set out particulars of—

(i) the shortage or loss,

(ii) the circumstances of the shortage or loss so far as they can be ascertained,

(iii) the relevant security arrangements and an assessment of their adequacy and recommendations for improvements in those arrangements, and

(iv) the person or persons who are or may be responsible, an assessment of the extent of the responsibility and a recommendation as to the action to be taken, if any, against the person or persons;

(d) if the survey is for the purpose referred to in regulation 216(3), set out its recommendations;

(e) be signed by each member of the board; and

(f) be in quadruplicate.

(2) The chairperson of the board shall without delay submit the report to the Director-General, the Accountant-General, the Chief Auditor and the accounting officer.

222. Substantial shortages or losses to be reported immediately

The board or chairperson of the board that discovers a substantial shortage or loss of money or stamps shall report the shortage at once to the senior public officer who appears to be the proper person to take immediate action.

Handing Over and Handing Over Statement

223. Handing over and handing over statement

(1) When the responsibilities of a public officer (in this regulation called the “first public officer”) are assumed by another public officer (in this regulation called the “second public officer”) by reason of the first public officer’s going on leave, being absent, being transferred or otherwise leaving his position, the first public officer shall—

(a) in the presence of the second public officer, check each of the following items in the first public officer’s possession, verifying that the items are accurate and complete and balance where appropriate—

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(i) money, cash books, imprest warrants and bank deposit slips and

related records,

(ii) books of receipt forms and registers of receipt forms,

(iii) pre-printed cheque forms designed to draw cheques manually on a government bank account, cancelled cheques and related records,

(iv) pre-printed cheque forms designed for printing cheques drawn on a government bank account on the system,

(v) stamps, stamps imprest warrants and stamp registers,

(vi) securities,

(vii) virement and departmental warrants,

(viii) procurement documents,

(ix) other accounting and financial records not mentioned in subparagraphs (i) to (ix),

(x) copies of regulations, financial instructions from the Accountant-General, circulars from the Finance Department and other related documents, and

(xi) keys and particulars of combinations and other means of access to security devices and secure equipment; and

(b) complete a handing over statement in the form prescribed by the Accountant-General that sets out particulars of—

(i) the items handed over by the first public officer to the second public officer, and

(ii) any deficiencies or discrepancies in the items checked and verified.

(2) When the first and second public officers agree that the handing over certificate is in accordance with what is to be handed over, they shall both sign it and the first public officer shall date it.

(3) In the event that the first public officer is unable to carry out his responsibilities under subregulations (1) and (2), the accounting officer shall appoint a board of two public officers to carry out the first public officer’s responsibilities and to prepare a report of its findings.

(4) The board referred to in subregulation (3) shall without delay carry out its responsibilities under subregulation (1).

(5) The report shall without delay be submitted to the Accountant-General.

(6) In the event that the second public officer is unavailable to carry out his responsibilities under subregulation (1), the accounting officer shall appoint a public officer to carry out the second public officer’s responsibilities.

224. Shortages and losses discovered other than by a board or on handing over

(1) This regulation applies to shortages and losses discovered other than by a board or on handing over under regulation 223.

(2) An officer who discovers a shortage in or loss of money, receipt books, cheque forms, cheques, stamps or securities or other similar items shall make an immediate report to the Accountant-General, Sub-Accountant, Comptroller of Customs, Comptroller of Inland Revenue of accounting officer, as the case may be.

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(3) A report shall be in writing and shall include particulars of the following—

(a) the money, receipt books, cheque forms, cheques, stamps or securities or other similar items short or lost;

(b) the circumstances of the shortage or loss including where and when it occurred if that can be ascertained;

(c) circumstances of the discovery of the shortage or loss including the reason for any delay in its discovery;

(d) any of the items referred to in paragraph (a) that have been recovered and the circumstances of the recovery;

(e) the relevant security arrangements and an assessment of the extent to which the arrangements were inadequate;

(f) the person or persons who are or may be responsible and an assessment of the extent of their responsibility.

(4) The Accountant-General, sub-accountant, Comptroller of Customs, Comptroller of Inland Revenue or accounting officer, as the case may be, to whom the report is made shall immediately submit a report to the Director-General and the Chief Auditor.

(5) The Director-General shall investigate the matter and, in consultation with the Chief Auditor and the Accountant-General, sub-accountant, Comptroller of Customs, Comptroller of Inland Revenue or accounting officer, as the case may be, shall determine the action to be taken, if any, against the person or persons who are or may be responsible.

Write-offs of Shortages and Losses

225. Write-offs of shortages and losses

The Director-General may authorise the write-off of the shortage or loss, if he is satisfied that the shortage or loss is not recoverable.

PART VIII

Accounting Records

226. Custody of accounting records

(1) The Accountant-General, sub-accountant, Comptroller of Customs, Comptroller of Inland Revenue or accounting officer is responsible for the care and safe-keeping of receipts, payment instruments and other accounting records in his or her custody and shall retain them until they are destroyed in accordance with regulation 227.

(2) Where a receipt, payment instrument or other accounting record is in the form of electronic media, the information contained therein shall be reproduced on microfilm or printed form for retention until the microfilm or printed form is destroyed. The electronic media may be reused after the information contained in it has been reproduced on microfilm or printed form.

227. Destruction of accounting records

(1) Accounting records may be destroyed with the approval of the Minister after the expiration of the following periods—

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(a) principal treasury ledgers, cash registers and journal, twenty years;

(b) abstract, subsidiary journals, cheques, receipt forms and counterfoil, seven years;

(c) payment instruments, and subsidiary records, five years;

(d) special ledgers and records e.g. Savings Bank records, twenty years;

(e) loans register, trust fund registers after the closing of the last account.

(2) Where, in the opinion of the Minister, a receipt, payment instrument or other accounting record or a reproduction made in accordance with regulation 226 is required for the purpose of any litigation, inquiry, investigation or other examination, he or she may direct the Accountant-General or accounting officer as the case may be to delay the destruction of the receipt, payment instrument or other accounting record until it is no longer needed for that purpose.

CHAPTER 252 FINANCE ADMINISTRATION ACT

Documents

Transcript of CHAPTER 252 FINANCE ADMINISTRATION ACT