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Public Moneys Regulations

Authoritative Version
Regulations as made
Principal Regulations
Gazetted 08 Jan 1902
Date of repeal 18 Jun 1904
Repealed by Treasury Regulations

Commonwealth of Australia,

Department of the Treasury,

31st January, 1902.

REGULATIONS RESPECTING PUBLIC MONEYS.

H

IS Excellency the Governor-General in and over the Commonwealth of Australia, by and with the advice of the Executive Council thereof, has been pleased to direct that, on and after the 1st January, 1902, the following Regulations respecting Public Moneys, framed in pursuance of section 71 of the Audit Act 1901, No. 4, shall be deemed to have come into operation.

1. In these Regulations

The term “Chief Officer,” when used in connexion with the Department of Defence, shall mean such officer or officers as may be appointed to perform the duties of Chief Officer for any State by the Minister.

I.—FINANCIAL YEAR.

2. The financial year commences on the First day of July and ends on the Thirtieth day of June.

3. All moneys paid into the Commonwealth Public Account on and between the first and last days of the financial year shall be deemed to be the receipts of that financial year, and all moneys paid out of the Commonwealth Public Account on and between the first and last days of the financial year shall be deemed to be the payments of that financial year.

II.—RECEIPT OF PUBLIC MONEYS.

4. A Receiver of Public Moneys, hereinafter referred to as a Receiver, shall be appointed in each State, and also in the Northern Territory of South Australia, for each of the Departments of Trade and Customs, Defence, and Postmaster-General. Receivers may also be appointed for the other Departments.

5. Collectors of Public Moneys, hereinafter referred to as Collectors, shall be appointed for the Department of Trade and Customs by the Minister of the Department. All moneys payable into the Commonwealth Public Account and received by a Collector shall, unless otherwise directed by the Treasurer, be paid daily into a Bank appointed by the Treasurer to an account called the “Collector’s Receipts Account.” The Collector shall at intervals, as directed by the Treasurer, transmit to the Receiver for the Customs Department in the State in which the moneys have been collected, or if a Collector in the Northern Territory to the Receiver at Palmerston, a cheque for the full amount of his collections which have not previously been paid to the Receiver. The cheque shall be crossed, marked “Not negotiable,” made payable to the order of the Receiver, and shall be accompanied by a Collector’s Statement in Form No. 1. No cheque shall be drawn on a Collector’s Receipts Account except to the order of a Receiver. Receivers shall furnish to Collectors written discharges for amounts paid over.

5a. The Treasurer may, however, direct that collections may be transmitted by telegraph to the Receiver, a Telegraphic Statement being also forwarded to the Receiver at the same time.

6. When no collections payable to a Receiver are made by a Collector during the period for which he has to make payment of his collections, the Collector’s statement shall nevertheless be transmitted to the Receiver at the proper time, with the word “Nil” written thereupon.

7. A Collector who is also a Receiver shall not, without the Treasurer’s special authority, make payments to a Bank to the Collector’s Receipts Account. The Collector’s statement in Form No. 1 shall, however, be prepared, and the money shall be dealt with by him in the capacity of Receiver in exactly the same manner as moneys received from other Collectors.

8. The Treasurer shall furnish the Minister of the Department of Trade and Customs with a list of the Banks into which Collectors shall pay their collections, and the periods at which they shall pay to Receivers.

When any Collector is appointed the Minister of the Department shall give directions to him accordingly, and shall advise the Bank of the appointment and cause the Bank to be furnished with a specimen of the Collector’s signature.

9. All moneys payable into the Commonwealth Public Account and received in any State by any officer of the Department of Defence or Postmaster-General shall be paid to the Receiver of that Department in that State. But such moneys received for any Department in the Northern Territory of the State of South Australia shall be paid to the Receiver appointed for the Department in that Territory.

10. The Treasurer shall appoint for each Receiver the Bank into which, on every day on which it is open, such Receiver shall pay to the credit of “the Commonwealth Public Account” all moneys which on or before that day have come into his possession or control, and which are payable into that account. But moneys received on any day after ordinary banking hours may be paid into that account on the following day.

11. Whenever a Receiver for the Department of Trade and Customs shall pay money to the credit of the Commonwealth Public Account, he shall, on the same day, forward to the Sub-Treasury Accountant for the State in which the money has been received an Abstract of Receipts in Form No. 2. But the Abstract of Receipts for the Northern Territory of the State of South Australia shall be forwarded to the Sub-Treasury Accountant at Palmerston.

12. Whenever a Receiver, other than a Receiver for the Department of Trade and Customs, pays money to the credit of the Commonwealth Public Account, he shall, on the same day, forward to the Sub-Treasury Accountant for the State in which the money has been received a Receiver’s Statement in Form No. 3. But such Receiver’s Statement for the Northern Territory shall be forwarded to the Sub-Treasury Accountant at Palmerston.

13. An Abstract of Receipts or Receiver’s Statement of all moneys paid into the Commonwealth Public Account on the last working day of each financial year shall be delivered on that day by every Receiver to the Sub-Treasury Accountant. If no moneys have been received on that day the Statement shall still be furnished, but the word “Nil” shall be written across it.

14. Every Receiver shall obtain from the Bank an Accountable Receipt in duplicate in Form No. 4 for every amount paid into the credit of the Commonwealth Public Account. One copy shall be forwarded to the Sub-Treasury Accountant with the Abstract of Receipts or Receiver’s Statement, and the other copy shall be filed in the Receiver’s Office. On the back of the latter copy shall be entered the details of the deposit—viz., amount of each cheque, notes, gold, &c.

15. The Accountable Receipts for any day shall agree in amount with the total of the Abstract of Receipts or Receiver’s Statement.

16. The Collectors’ Statements shall be forwarded to the Sub-Treasury Accountant with the Abstract of Receipts.

17. Collectors’ Statements, Abstracts of Receipts, and Receivers’ Statements shall be prepared so as to show

(a) The total of each Sub-Head of Revenue,

(b) The totals respectively of each Head of Revenue, Loan, and Trust Fund,

(c) The totals respectively of Revenue, Loan, and Trust moneys.

18. The Heads of Revenue shall be

(a) Customs;

(b) Excise;

(c) Post Office, Telegraph, and Telephone;

(d) Defence;

(e) New Revenue of the Commonwealth;

(f) Such other Heads as shall from time to time be determined by the Treasurer.

19. The Sub-Heads of Revenue and the Heads of Trust moneys shall be from time to time determined by the Treasurer.

20. Every Receiver and every Collector shall on or before the tenth day of every month transmit to the Auditor-General of the Commonwealth in Form No. 5 a Return verified by statutory declaration of all public moneys which have come into the possession or control of such Receiver or Collector during the preceding month. The Return, however, shall not include any moneys which under Clause No. 26 of these Regulations the Collector or Receiver is authorized to retain in his possession or under his control. If no moneys have been received which should be included, the Return shall nevertheless be furnished with the word “Nil” written thereupon. A Receiver for the Customs Department shall not include in the Return any moneys received from a Collector No Public Accountant other than a Receiver or Collector shall furnish the Return.

A Duplicate of the Return shall at the same time be transmitted to any Deputy appointed by the Auditor-General, who shall advise every Receiver and Collector of such appointment.

21. Every Public Accountant who has not received instructions as to the disposal of public moneys received by him shall within the period of one week transmit such moneys to a Receiver in the same State together with a letter explanatory of the circumstances.

22. Public moneys shall not under any circumstances be lodged in any Bank to a private account or be mixed up with private funds.

23. The full amount of all moneys received or collected for or on account of the Consolidated Revenue Fund or the Loan Fund shall without any deduction whatever be paid into the Commonwealth Public Account.

24. Every Receiver shall require from every person tendering repayments to the credit of advances or any other expenditure particulars in the Form No. 32, which shall be attached to his Abstract of Receipts or Receiver’s Statement (clauses 11 and 12). Such form shall not be accepted unless countersigned by the Authorizing Officer (clause 57).

25. When any moneys have been received for the sale of public property the Collector’s Statement or the Receiver’s Statement shall be accompanied by account sales and any other documents relating to the sale.

26. When any moneys referred to in section 28 of the Audit Act 1901 come to the possession or control of any person, such person shall, if a Collector or a Receiver, pay such moneys on the same day to an account called “Collector’s Trust Account” or “Receiver’s Trust Account,” as the case may be, in the bank into which he usually pays his collections, to be thereafter dealt with as directed in section 29 of the Audit Act 1901, if not paid out to the proper person in the meantime. If not a Collector or Receiver, such person shall immediately apply to the Treasurer for instructions.

Moneys received as Deposits on Tenders, or as Security for the performance of Contracts, shall be dealt with in the same manner as moneys referred to in section 28 of the Audit Act 1901.

27. When moneys are tendered to a Collector or Receiver, if he is in doubt as to the manner in which they should be credited, or whether they are properly payable to him, or if he observes any irregularity in connexion with them, he may receive the moneys, giving a properly qualified receipt, place the amount in his Statement of Collections to the credit of “Trust Fund—Suspense Account,” and take immediate steps to obtain and transmit to the Secretary to the Treasury of the Commonwealth such further information as will enable the amount to be transferred in the Treasury books to the proper account.

28. Licences shall be issued only from books of forms to be supplied for the purpose, and in no case shall an acknowledgment for the money received be given in lieu of any such licence. Full particulars of the licence issued shall be entered upon the counterpart of the form, and the counterpart shall be initialed by the Officer and submitted for the examination of the Audit Officer when called upon.

29. Manuscript receipts or acknowledgments for moneys shall in no case be issued, but printed forms of acknowledgment taken from books of receipt forms issued by the Department shall in every instance be used. Upon the butt of each receipt full particulars of the money received must be entered, the butt to be initialed by the officer and submitted for examination to the Audit Officer when called upon. In cases where it becomes necessary to cancel receipt or licence forms, the cancelled forms shall not be destroyed, but are to be left attached to the butts.

30. Receivers, Collectors, and other authorized officers shall obtain all books containing licence forms and printed forms of receipt or acknowledgment from Officers appointed by the Ministers of their respective Departments.

30a. Licence Forms and Forms of Receipt as well as the butts thereof shall be numbered in consecutive order so that each Licence Form and Form of Receipt bears the same number as the butt to which it is attached.

31. Record shall be kept in each Department of all books containing such licence forms and printed forms of receipt issued to any Officer, and the Auditor-General shall from time to time, as required by him, be furnished with a list thereof. The Government Printer shall also furnish the Auditor-General with a list of all such books supplied to each Department.

32. Every Collector and every Receiver shall keep a Cash Book in the Form No. 6, in which he shall enter daily on the one side the amount of his collections, and on the other the disposal thereof.

33. Every Receiver in the Department of Trade and Customs shall keep a Receiver’s Cash Book in the Form No. 7, in which he shall enter daily on the one side the total amount received by him from each Collector and the total amount of his own collections, and on the other the disposal thereof.

34. Receivers for the Department of Trade and Customs shall be advised by the Minister of the Department of the names of the Collectors who are to make payments to them, also the periods for which and the dates on or before which payments must be made. Receivers shall report immediately to the Minister every case in which the Collector, on or before the appointed time, has failed either to pay over collections or to furnish the “Nil” statement.

35. Notwithstanding anything contained in these Regulations the Treasurer may appoint persons to collect public moneys, and may give them directions accordingly.

III.—PAYMENT OF PUBLIC MONEYS.

Certifying Officers.

36. One or more Certifying Officers shall be appointed for each Department, and there shall be at least one Certifying Officer in each State for each of the Departments of Trade and Customs, Defence, and Postmaster-General.

37. Certifying Officers shall be responsible

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

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

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

(d) That the accounts are signed opposite the total amount by the proper claimant.

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

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

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

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

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

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

38. In preparing accounts for salaries, wages, and allowances one month’s pay at an annual rate is to be calculated at one-twelfth part of such annual rate. Salary for a portion of a month is to be computed by multiplying the amount of the salary for the month by the number of days comprised in the period for which payment is to be made, and dividing by the number of days in the month. Wages for a portion of a week are to be computed by multiplying the amount of the wages for the week by the number of days comprised in the period for which payment is to be made and dividing by six.

39. Duplicate accounts must not be prepared, except when the original account has been lost or mislaid.

If it is necessary to certify a “duplicate” account, the Certifying Officer shall explain on the back thereof the reason for the non-production of the original, and shall, after due inquiry, certify that the claim has not been paid. Such duplicate account shall have the words “duplicate, see indorsement” written across the face of it.

40. Accounts for single salaries or for contingencies shall be prepared in Forms Nos. 8, 9, or 10, as the case may be.

41. With a view to diminish the number of accounts, claims for salaries and allowances may be included in one account in Form No. 11, provided that the items in the accounts are classified in accordance with the terms of appropriations, funds, or accounts to which the claims are severally chargeable.

42. Petty expenditure not requiring minute description, such as cab hire or railway fare, should, as far as practicable, be included in one account in Form No. 12, and when not exceeding Five shillings in any one payment, may be paid without acquittance under the signature of the Permanent Head of the Department, or in the case of the Department of Trade and Customs, Postmaster-General, or Defence, under the signature of the Chief Officer in any State.

43. Every account for refund of revenue other than Customs refunds and drawbacks shall be prepared upon Form No. 13, and the directions given on the form are to be strictly followed. Every account for payment from the Trust Funds, the amount of which can be identified with a particular credit, must give reference to such credit and contain a certificate of the Receiver that the money had been paid in to the Commonwealth Public Account. In the case of such money received by a Collector, a certificate must be given by the Collector as to the receipt of the money and the payment to the Receiver. The Receiver and Collector shall make a note against the original entry in their cash-books that such certificate has been given. A similar entry shall be made in the case of a Refund of Revenue.

44. Accounts for Pensions shall be prepared upon Form No. 14.

45. Requisitions in Form No. 15, setting forth the particulars of all supplies required, shall be submitted for approval from time to time to the Minister of the Department or to an Officer appointed by the Minister for such purpose. Requisitions for supplies required for services under “The Parliament” shall be submitted for approval to the Certifying Officers for such services.

47. Requisitions shall be for such supplies only as are necessary for the proper conduct of the public service, and shall, if possible, be for supplies specified in a contract. In all cases the weight, measurement, or quantity shall be given.

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

49. The requisition having been approved, any officer authorized by the Permanent Head of a Department or by the Chief Officer in any State of the Departments of Trade and Customs, Defence, or Postmaster-General shall issue orders numbered consecutively on Form No. 17 for the supplies required. No order is to be made in excess of the approved requisition.

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

51. In special cases the purchase of articles of small value, transport of parcels, and minor services may be approved by the head of the branch concerned, who will be held responsible for any improper expenditure or improper use of the authority given by this clause. All such transactions shall be registered by the Certifying Officer in a book kept for the purpose. The cost of goods obtained or services rendered under this clause shall not in any one case be in excess of Ten pounds.

52. Tenders shall be publicly invited and contracts taken for all works and supplies, other than works and supplies for the Department of Home Affairs, the estimated cost of which exceeds One hundred pounds, unless the expenditure be authorized by the Governor-General in Council.

53. All such contracts and all Orders in Council authorizing such expenditure shall be published in abstract in the Commonwealth Gazette as early as practicable.

54. In preparing accounts for construction of public works under contract the amount of contract and the amount previously certified shall be set forth.

55. Before certifying to any advance account (Forms 27 and 28), other than advance accounts referred to in clause 78, the Certifying Officer shall ascertain that such advance has been approved by the Treasurer.

55a. If a Certifying Officer refuses to certify any account, he shall if so directed refer the matter for the consideration of the Minister of the Department, who may, if he thinks fit, certify the account, and such certificate shall be sufficient.

56. Accounts after being certified shall be forwarded by the Certifying Officer to the Authorizing Officer.

Authorizing Officers.

57. One or more Authorizing Officers shall be appointed for each Department, and there shall be in each State at least one Authorizing Officer for each of the Departments of Trade and Customs, Defence, and Postmaster-General. An Authorizing Officer may also be a Certifying Officer.

58. Accounts, except applications for advances and reimbursement to be paid at the Sub-Treasury, shall be forwarded by the Authorizing Officer with Form No. 18 to a Paying Officer appointed for the Department in the State to which the expenditure is to be debited under Sections 89 and 93 of the Constitution. But accounts for “Other Expenditure” may be forwarded to any Paying Officer.

59. Applications by Paying Officers in any State for advances (Forms Nos. 27 and 28) and reimbursement (Form No. 29) shall be forwarded by the Authorizing Officers with Form No. 18 to the Sub-Treasury Paymaster of that State.

59a. The Authorizing Officer shall not authorize the payment of any account either by a Sub-Treasury Paymaster or by a Paying Officer unless such account shall have been duly certified.

60. Every Authorizing Officer shall keep a Register of Accounts in Form No. 19, in which shall be registered all accounts dealt with by him, including Advance, Reimbursement, and Adjustment (Form No. 31) Accounts. He shall also keep a Register of Salaries in Form No. 20.

61. Every Authorizing Officer shall keep in Form No. 21 an Appropriation Ledger, in which all accounts shall be entered before being sent to a Paying Officer. A separate account shall be opened for each Subdivision of Estimates of Expenditure with which he is concerned. As regards Subdivisions other than for Salaries, a separate column for each item of each Subdivision shall be kept. Before being sent to the Sub-Treasury Paymaster, advances shall be charged under each Subdivision, but shall be entered in a separate column from that in which the accounts sent to the Paying Officer are entered. Advances shall not be entered under items of Subdivisions.

62. Every Authorizing Officer shall, in addition to duties imposed by section 34 of the Audit Act, be responsible that the total amount of advance, reimbursement, and adjustment accounts does not exceed the total amount of the appropriation for any Division or Subdivision of the Estimates, or the amount of any loan appropriation or Trust Fund credit, and does not exceed the amount authorized by the Treasurer to be expended (Form No. 22).

63. The Authorizing Officer may consider that the amount authorized by the Treasurer does not exceed the amount included in any Supply Act.

64. When an authority from the Treasurer for expenditure (Form No. 22) would be exceeded by the total amount of advance, reimbursement, and adjustment accounts, but when the total amount provided in the Estimates or the Appropriation Act for such appropriation would not be exceeded, the vouchers must be held back till further Treasurers authority is obtained.

65. When the total amount included for any Subdivision in the Estimates or an annual Appropriation Act would be exceeded by the total of advances, reimbursement, and adjustment accounts, the Paying Officer should be instructed by the Authorizing Officer not to apply for further reimbursement under that Subdivision, but to hand to the Authorizing Officer vouchers for any expenditure not reimbursed, duly summarized as an Adjustment Account. (Form No. 31).

66. In order that the Authorizing Officer may be enabled readily to ascertain the total of reimbursement and adjustment accounts, a column has been provided in the Appropriation Ledger, in which he shall enter opposite the original posting of each account the registration number of each reimbursement or adjustment account. The total postings, less the amount of accounts against which a registration number has not been entered, will represent the amount of such reimbursement and adjustment accounts.

67. Every credit set forth in an adjustment account shall be entered in the Appropriation Ledger in the column for advances, the total of which shall be reduced accordingly.

68. Adjustment accounts with supporting vouchers shall be forwarded direct to the Secretary to the Treasury.

69. All reimbursement and adjustment accounts shall contain references to the registration numbers of the supporting vouchers. All advance, reimbursement, and adjustment accounts shall be copied by the Authorizing Officer into a press copy book. To enable this to be done, the Paying Officer (clause 70) shall prepare such accounts in copying ink.

Paying Officers.

70. One or more Paying Officers shall be appointed for each Department, and there shall be at least one Paying Officer in each State for each of the Departments of Trade and Customs, Defence, and Postmaster-General. The Paying Officer shall not in any case be a Certifying Officer or an Authorizing Officer.

71. Payment may be made by Paying Officers in one of the following ways :

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

(b) To any bank in the Commonwealth to the credit of the claimant’s account—but any bank exchange shall be paid out of the amount due to such claimant. A duplicate of the pay-in slip, signed by the Teller and stamped with the Bank stamp, shall be attached to the account as a full acquittance for the payment.

(c) To the bearer of an order in Form No. 23. If the account contains a direction to issue this order, the Paying Officer shall forward by registered letter a form (No. 23), filled in as regards the amount in such a manner as to prevent as far as possible alteration thereof. The form shall contain a reference to the account, and the portion of the account reserved for the acquittance shall have the words “payable by Order No.           ” (a reference to the consecutive number of the form being given) written thereon. Such account shall, unless otherwise specially authorized by the Treasurer, be paid only on the production of such order. It shall not be necessary for the bearer of the order to sign the acquittance on the account. A note that payment has been made, with the date thereof, shall be written or stamped on the order, which shall then be attached to the account as a full and sufficient receipt for the payment. Payment of a “crossed” order in Form No. 23 shall be made only to a bank.


 

(d) To the holder of Form No. 24 or Form No. 25. Payment of salaries and wages may not be made to others than principals, except when the acquittance of the principal cannot be obtained, owing to his absence on leave or through sickness, or some other unavoidable cause. In every such case the order for payment to the agent must be initialed by the Permanent Head of the Department to which the officer signing it belongs ; but in the case of the Departments of Trade and Customs, Defence, or Postmaster-General, the Chief Officer in each State may so initial.

(e) To the person authorized by power of attorney, after registration by the Paying Officer of the same or of a copy thereof, certified as correct by any officer with whom, under the law of any State, the original has been registered and filed. Where the original power of attorney has not been so registered and filed, it shall be retained by the Paying Officer, and shall be available for inspection by any Paying Officer or other person.

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

(g) Upon such other conditions as the Treasurer may in each case sanction in writing.

72. Officers in the Public Service shall not, without the special permission of the Minister, act as agents or attorneys for the receipt of moneys due by the Commonwealth to persons other than Public Officers.

73. Every Paying Officer shall keep an Advance Cash Book in Form No 26. Before forwarding a reimbursement or adjustment account to the Authorizing Officer, he shall enter the registration number of such account against the amounts in his cash book which make up the total of such reimbursement or adjustment account. This registration number may be obtained from the Authorizing Officer. If it is not practicable for the Paying Officer to obtain such registration number he shall keep a record of reimbursement and adjustment accounts under consecutive numbers, and use one of such numbers.

74. Unless otherwise directed by the Treasurer, all cheques drawn by a Paying Officer shall be countersigned by an officer appointed by the Head of the Department, or in the case of the Departments of Trade and Customs, Defence, and Postmaster-General appointed by the Chief Officer in each State, who shall advise the Bank accordingly.

75. In preparing applications for advances, the Paying Officer shall use one of the Forms Nos. 27 and 28, classifying the charges so as to show the amount required under each subdivision of the Estimates or under each head of Loan or Trust Moneys.

76. In preparing reimbursement accounts, the Paying Officer shall make out his claim on Form No. 29, classifying the charges so as to show as regards salaries the total to be charged to each subdivision of the Estimates, and as regards expenditure other than salaries the total to be charged to each item of each subdivision as well as the total to be charged to each subdivision. In the case of Loan or Trust Moneys, the amount under each head shall be shown.

77. No application for advance or reimbursement shall include charges on more than one of the following accounts, viz., Revenue, Trust Fund, and Loan Fund.

78. In order to facilitate the payment of accounts, the Paying Officer may be authorized by the Authorizing Officer to make an advance to any officer, but he shall not obtain reimbursement of the amount until the officer to whom he has made the advance has furnished vouchers for the expenditure.

79. When a Paying Officer has received notification in Form No. 30 that an amount has been lodged to his credit, he shall debit his cash account with such amount. He shall not in any case draw cheques in anticipation of such notification, and shall not overdraw his bank account, except to the extent allowed by a “Cash Credit” (clauses 104 to 106).


 

80. Adjustment accounts shall be prepared by the Paying Officer in Form No. 31. The debits shall be a summary of the charges on the sub-vouchers, and shall be arranged in the same manner as in reimbursement accounts. The credits shall be made to the subdivisions under which the advance to be adjusted was obtained, and shall be so arranged as to show only one total to any one subdivision. In the case of credits no registration number need be shown. The whole of the debits on any adjustment account shall be entered on the form before the credits are entered.

81. The Paying Officer shall on the thirtieth day of June in each year, and at any time when an advance is no longer required, adjust the advance by paying to a Receiver of his Department through the Authorizing Officer the balance against which cheques have not been drawn and issued, and by forwarding to the Authorizing Officer vouchers for all payments made (Form No. 31). But it shall not be necessary on the thirtieth day of June to pay to such Receiver the balance of advances granted for Trust Fund or Loan purposes unless so required by the Treasurer.

82. The Authorizing Officer shall, when handing over such Paying Officer’s cheque to the Receiver, furnish the Receiver with a statement on Form No. 32, setting forth the division and subdivision of the Estimates or the Loan or Trust Account to which the advance was originally charged.

83. The Authorizing Officer shall enter any repayments of advances in his Appropriation Ledger in the column for advances, and make deduction accordingly.

84. All accounts chargeable to Revenue Appropriations which have been forwarded to a Paying Officer for payment, but for which cheques have not been drawn and issued on or before the 30th June in any year, shall be returned to the Authorizing Officer. The Authorizing Officer shall insert against each original entry in the Appropriation Ledger the word “Unpaid” in the column provided for the reference to the reimbursement account, and shall deduct the amount of such unpaid accounts from the total charges in the Ledger. He shall then return the accounts to the Certifying Officer in order that the Appropriation for the ensuing financial year may be inserted thereon.

85. The Authorizing Officer shall at intervals not exceeding one month compare the cash book of the Paying Officer with the bank pass book. He shall also compare the entries in the cash book with the particulars of the advance, reimbursement, and adjustment accounts, as set forth in his press copy book, and shall satisfy himself by the production of vouchers or other evidence that the balances in the cash book and the bank pass book are correct. He shall satisfy himself by personal inquiry at the bank or by personally procuring a certificate from the bank as to the amount of the bank balance. But it shall not be necessary for an Authorizing Officer to examine the accounts of a Paying Officer whose office is not in the same locality.

Sub-Treasuries.

86. There shall be in each State a Commonwealth Sub-Treasury. There may also be a Sub-Treasury in the Northern Territory of the State of South Australia.

87. In each Sub-Treasury there shall be a Sub-Treasury Accountant and a Sub-Treasury Paymaster.

88. Every Sub-Treasury Accountant shall keep a set of accounts, viz. :- Cash Account, Revenue Account, Trust Account, and Loan Account.

89. The cash book shall be in Form No. 33, and shall show on the receipt side the total included in each Abstract of Receipts or Receivers Statement under each of the heads Revenue Account, Trust Account, and Loan Account, the amounts paid into the various banks being also shown in separate columns. On the payment side shall be shown the total of each cheque and of each voucher, and the column for particulars shall be used for showing whether the expenditure is on account of Revenue, Trust Fund, or Loan.

90. The ledger shall be in Form No. 34. No further details than those shown in the cash book need be inserted.


 

91. Entries shall be made each day by the Sub-Treasury Accountant in the cash book and ledger of all Abstracts of Receipts and Receivers’ Statements received by him on that day. The Paymaster’s Summary of Payments for any day shall be entered on the day on which the payments are made. On the last working day in each financial year the account shall remain open until all Receivers’ Statements for that day have been received, whether “nil” or otherwise.

92. The Sub-Treasury Accountant shall prepare for each day a Summary of Receipts in Form No. 35, including therein the totals only of all Abstracts of Receipts and Receivers’ Statements entered in his cash book on that day.

93. After making the necessary entries in his books for any day, the Sub-Treasury Accountant shall forward on the same day to the Secretary to the Treasury of the Commonwealth, his Summary of Receipts, Abstracts of Receipts, Receivers’ Statements, Accountable Receipts, other supporting documents, Paymaster’s Summary, and all vouchers relating thereto.

94. The Sub-Treasury Paymaster shall, if so authorized by an Authorizing Officer, make advances and reimbursement as provided in these regulations by paying cheques drawn on the Commonwealth Public Account, to the credit of the Paying Officers at the Banks set forth on the accounts. Every such cheque shall be countersigned by the Sub-Treasury Accountant, and the words “Departmental Advance Account” shall be written or stamped across it between parallel lines.

94a. No accounts other than Advances, Reimbursements, and accounts referred to in clause 100 shall be paid by a Sub-Treasury Paymaster.

95. The Sub-Treasury Accountant shall on each morning furnish the Sub-Treasury Paymaster with a memorandum setting forth the balances in the various banks, according to his Cash Account.

96. The Sub-Treasury Paymaster shall obtain from the bank a receipt in Form No. 36 for every cheque paid in. Such receipt shall be attached to the account.

97. The Sub-Treasury Paymaster shall forward in Form No. 30 to the Paying Officer a notification that such amount has been paid to his credit.

98. The Sub-Treasury Paymaster shall at the close of each day’s business prepare a Summary of Payments in Form No. 37, and hand the same with all the accounts and vouchers included therein to the Sub-Treasury Accountant.

99. The Sub-Treasury Accountant shall compare the summary of payments with the vouchers, and shall satisfy himself that the accounts are such as should have been paid. Also that receipts in Form No. 36 are attached.

99a. The Sub-Treasury Accountant shall as soon as possible after the receipt by him of any “Bank Sheet” (Form No. 38), compare the entries therein with the entries in his cash book.

100. The Sub-Treasury Accountant shall be, without further authority than this Regulation, a Certifying Officer and an Authorizing Officer, for the purposes of certifying and authorizing payment of accounts for the balances under sections 89 and 93 of the Constitution, and also accounts for the transfer of money in the Commonwealth Public Account from one State to another.

101. The Treasurer’s authority in Form No. 22 shall not be required for payment of balances under sections 89 and 93 of the Constitution, nor for transfer of money in the Commonwealth Public Account from one State to another.

102. The Secretary to the Treasury shall advise the Sub-Treasury Accountant of amounts to be transferred in the Commonwealth Public Account from the State for which the latter has been appointed to any other State. The Sub-Treasury Accountant shall thereupon prepare and forward to the Sub-Treasury Paymaster for payment an account which shall be headed, in the place provided for the appropriation, “Transfer of Money to State of        .”

If the transfer of money is to adjust revenue transactions, the amount shall be entered in the summary of payments under the head of Revenue Account, or if on account of loan moneys or of Trust Funds under the head of Loan Account or Trust Account as the case may be.

103. At intervals of one week, the Sub-Treasury Accountant may prepare and forward to the Sub-Treasury Paymaster for payment an account for such portion of the balance of the Revenue Account as may safely be paid over to the State. In estimating the amount to be so paid over, the requirements of the Commonwealth shall be the chief consideration. On the last working day of the month he shall, after completing the entries in his books for that date, prepare and forward for payment an account for the exact balance of the Revenue Account.

103a. The Sub-Treasury Accountant shall in person perform the duties set forth in these Regulations, and shall not depute them to any other person without the express permission of the Treasurer.

Cash Credits.

104. Whenever it may appear necessary in order to facilitate the payment of accounts the Authorizing Officer in any Department may request the Treasurer to establish a cash credit in a bank in favour of any officer. On receiving advice from the Treasurer that the cash credit has been established the Authorizing Officer shall enter the amount of such credit in his Appropriation Ledger, under the proper subdivision, in the column headed “Advances.” The accounts, after being paid, shall be forwarded to the Authorizing Officer by the officer obtaining the credit, summarized in Form No. 29, the words “Cash Credit” being substituted in the form for “Advance.”

105. The Authorizing Officer shall enter the reimbursement in his Appropriation Ledger, and forward it in Form No. 18 to the Paying Officer, who shall pay the amount into the bank at which the cash credit was opened to the credit of the officer. A receipt in Form No. 36 shall be obtained from the bank, and reimbursement of the expenditure shall be obtained by the Paying Officer in the usual way.

106. When a cash credit is no longer required the Authorizing Officer shall inform the Treasurer. On receiving advice from the Treasurer that the credit has been closed, he shall deduct the amount thereof where entered in his Appropriation Ledger from the total of the column headed “Advances,” and inform the Secretary to the Treasury that the amount has been written back.

Payments in London.

107. All orders for supplies to be obtained in the United Kingdom and all correspondence relating thereto shall be forwarded through the Secretary to the Treasury.

108. Money shall be remitted to London by the Paying Officers by means of bank drafts. Unless specially directed by the Treasurer, the bank drafts shall be payable at 60 days sight, and shall be forwarded by the Paying Officer to the Agent-General or Crown Agent for the State from which the remittance is made. Separate reimbursement or adjustment accounts to which the second of exchange shall be attached shall be prepared in connexion with remittances, and immediately a remittance has been made full particulars shall be forwarded by letter to the Secretary to the Treasury.

Miscellaneous.

109. The forms of accounts to be used shall be those herein prescribed or forms to the like effect, and any forms of account at present employed which are not inconsistent with these Regulations.

110. Receivers, Collectors, Certifying, Authorizing, and Paying Officers shall, notwithstanding anything contained in these Regulations, be under the control of the Ministerial Head of their Department.

111. Every Receiver and Collector, or other person who may be intrusted with the collection of public moneys, on being relieved of his duties, either permanently or temporarily, shall pay in his collections to date, and make up and duly transmit all returns and statements required from him under the Audit Act, or under these or other Regulations. He shall hand over to the Relieving Officer a copy of the Audit Act and of these Regulations duly revised to date, also

all licence forms, books, stores, and furniture in his charge belonging to the Commonwealth, and any cash that may have been received subsequent to his making up his statements. He shall prepare a Return of the same and hand it to the Relieving Officer, and a copy of so much of the said return as relates to the cash and licence forms and copies of the Audit Act and Regulations, signed by himself and by the Relieving Officer, shall be forwarded to the Auditor-General.

112. Whenever a transfer under section 37 of the Audit Act 1901 is required, the Authorizing Officer shall inform the Secretary to the Treasury. Transfers approved by the Treasurer shall be submitted for the approval of the Governor-General in Council in Form No. 39. The Authorizing Officer shall be advised in Form No. 40 that such transfers have been made.

113. The Permanent Head of each Department shall cause to be prepared at such intervals and for such period as may be directed by the Treasurer a statement in Form No. 42 of amounts which will probably be required to be expended on account of his Department.

114. The Permanent Head of each Department shall forward to the Auditor-General a list in Form No. 43 of all appointments, increases in pay, promotions, and transfers made in his Department. But transfers shall be reported only in cases where the salary will, by reason of the transfer, be charged to a different subdivision of the Estimates. In cases where the salaries of such persons are chargeable to “Other Expenditure,” a list of such appointments, promotions, and transfers shall be sent in Form No. 43 to the Secretary to the Treasury.

115. Gazette notices may be accepted without further authority in the matter of appointments, rates of pay, and other matters relating to the receipt and payment of Public Moneys.

116. A Schedule of all Government property authorized to be sold shall be forwarded to the Auditor-General in Form No. 41.

117. Officers are strictly forbidden to obtain signatures to blank forms of account or orders for payment, or to acquittances or receipts before the actual payment of the accounts, or to acquittances or receipts which are not properly filled in.

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

119. All officers who incur or authorize expenditure will be held responsible for the exercise of due economy. Such officers shall, if they have reason to believe that, considering the rate of expenditure, any vote is likely to be exceeded, report the matter so that the Minister and the Treasurer may be informed.

120. All officers whose duties are connected with the receipt or payment of moneys are required to acquaint themselves with these Regulations. Officers at the head of the various branches of each department are directed to send in requisitions for copies of these Regulations for the use of all such officers under their control. It shall be the duty of the Auditor-General, or his Deputy or his officer, in making any audit of the accounts of any Public Accountant to see that a copy of the Audit Act and of these Regulations, revised to date, is kept in the office of such Public Accountant.

121. A penalty not exceeding £5 may be imposed by the Treasurer upon any Public Accountant or other person subject to the provisions of the Audit Act 1901 who, in the opinion of the Treasurer, has been careless in carrying out duties prescribed by these Regulations.

122. Every Head of a Department and every Chief Officer of the Departments of Trade and Customs, Defence, and Postmaster-General in each State shall be responsible for seeing that the provisions of the Audit Act 1901 and of these Regulations are complied with so far as such provisions affect the accounts of the respective Departments.


 

Form No. 1.

Commonwealth of Australia.

_____

COLLECTORS STATEMENT.

_____

A Statement of all Moneys paid by me to the Receiver of Public Moneys for the Department of Trade and Customs at                                                             to be carried to the credit of “The Commonwealth Public Account,” and of the particular Heads of Receipt under which the same came to my possession or control as Collector of Public Moneys at                                from the                                   day of                          to the                                       day of                          190     both inclusive.

Date. 190 

Heads and Particulars of Receipt.

Amounts.

Total of each Sub-head of Revenue.

Total of each Head of Receipt.

 

 

£ s. d.

 

 

 

£ s. d.

 

 

 

£ s. d.

 

 

 

Total

pounds

shillings and

pence £

 

Dated the

day of

190

 

 

 

Collector of Public Moneys.

 

________

Form No. 2.

Commonwealth of Australia.

_____

ABSTRACT OF RECEIPTS.—DEPARTMENT OP TRADE AND CUSTOMS.

_____

A Statement of all Moneys received by me as Receiver of Public Moneys, and of the Heads of Receipt under which the same came to my possession of control on this                       day of      190

 

£ s. d.

Total Customs

 

  Excise

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

 

The above amount has been paid into the undermentioned Banks as per Accountable Receipts attached

BANK.

AMOUNT.

 

£ s. d.

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

 

Receiver of Public Moneys

at


 

Form No. 2continued

Number of Collectors Statement.

Total Customs.

Spirits.

Wine.

Beer and Cider.

Tobacco and Snuff.

Cigars and Cigarettes.

Tea.

Sugar and Molasses.

Coffee, Chicory, Cocoa, and Chocolate.

Opium.

Rice.

Hops and Malt.

 

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Total.....

 

 

 

 

 

 

 

 

 

 

 

 

 

Number of Collectors Statement.

Dried Fruits.

All other Articles at Ad Valorem Rates.

All other Articles at Fixed Rates.

Miscellaneous Receipts.

Total Excise.

Spirits.

Beer.

Tobacco.

Sugar.

Licences Tobacco and Cigars.

All other Licences.

 

 

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Total.....

 

 

 

 

 

 

 

 

 

 

 

 

 

Number of Collectors Statement.

 

 

 

 

 

 

 

 

 

 

 

 

 

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Total.....

 

 

 

 

 

 

 

 

 

 

 

 

_________

Form No. 3.

commonwealth of Australia.

____

RECEIVER’S STATEMENT.

 (For use in all Departments except Department of Trade and Customs.)

____

A Statement of all Moneys received by me as Receiver of Public Moneys in the Department of                                                                  at                                                         to be carried to the credit of “The Commonwealth Public Account,” and of the Heads of Receipt under which the same came to my possession or control on                                      this                               day of              190

Heads and Particulars of Receipt.

Amounts.

Total of each Sub- Head of Revenue.

Total of each Head of Receipt.

 

£ s. d.

£ s. d.

£ s. d.

Total

 

 

pounds

shillings and

pen   £

Receiver of Public Moneys.


Form No. 4.

Received into the                                                             Bank of                                                                                   at                                             the sum of                               pounds                                     shillings and                             pence, to the Credit of “The Commonwealth Public Account,” and to be accounted for to His Majesty on demand.

 

Dated this

day of

190

£

BANK STAMP.

 

 

  ·Receiving Teller.

 

 

Form No. 5.

A Return of all Public Moneys collected by me as

at                                                                                      from

to                                                         190         not including amounts which under Clause 26 of the

Regulations I am authorized to retain in my possession or under my control.

Date of Payment to Receiver of Public Moneys or to Commonwealth Public Account.

Treasury Vou. No. (To be filled up in the Audit Office.)

Name of Receiver to whom paid, or, if paid into the Commonwealth Public Account, name of Bank.

Amount.

 

 

 

 

 

 

 

£ s. d.

Total.....................................

£

 

(For Statutory Declaration, see back.)

Statutory Declaration.

(To be written in Manuscript, in the form used in the State in which the Declaration is made.)

Signature

Office

Date

Form No. 6.

CASH BOOK

(To be kept by all Receivers, including Customs Receivers, and by all Collectors).

Dr. Cr.

Date.

Particulars.

Amounts.

Total.

Date.

Particulars.

No. of Cheque.

Amounts.

Total.

 

 

 

£ s. d.

£ s. d.

 

 

 

 

 

 

 

 

£ s. d.

£ s. d.

 

 

 

 

 

 

 

 

 

 

 

_______

Form No. 7.

RECEIVER’S CASH BOOK

(To be used only by Receivers in the Department of Trade and Customs).

Dr. Cr.

Date.

Name of Collector.

Office.

Period.

Amount of each Collector’s Statement.

Total.

Date.

Name of Bank into winch paid.

Amount of each accountable receipt.

Total.

 

 

 

From

To

 

 

 

 

 

 

 

 

 

 

 

 

£ s. d.

£ s. d.

 

 

 

 

 

 

£ s. d.

£ s. d.

Note — The amount of the Receiver’s own statement as Collector should be included.


 


Form No. 8.

Departmental. Registration Number.SINGLE SALARY ACCOUNT.

The Commonwealth of Australia,

Dr. to

Office

Place

Financial Year, 190

Division.

Sub– division.

Period.

Number of Days.

Rate.

 

Department.

190

 

From—

To—

Yearly.

Daily.

 

 

 

 

 

 

 

 

 

 

 

 

 

Total pounds

 

shillings pence £

 

Signature of Claimant

 

 

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901:

Certifying Officer.

Date   /   /

__________________________________       _________________          _________­­­_­­­­­­­­­­____

 

I acknowledge to have received this                               day of                                   190

from                                                                   , the sum of                                           pounds

shillings and                                 pence sterling, in full of my

salary for the period above specified.

Signature

Witness to the payment

Departmental Registration NumberSignature

______

Form No. 9.

CONTINGENCIES.

The Commonwealth of Australia.

Dr to

Financial Year, 190

 

Division No.

Subdivision No.

Item

Date of Supply or Period of Service.  190

Full Particulars.

Amount.

 

 

 

 

 

 

 

 

£ s. d.

Total

 

pounds

 

                 shillings

pence.

£

 

Signature of Claimant

 

 

Contract No.

Approved Requisition No.

I certify that this account is correct as regards computations, castings, rates of charge, and the faithful performance of the services charged.

Person incurring the expense   Date     /         /

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901.

Certifying Officer   Date    /           /


 


Received on the                                                     190 , from

Esquire, the sum of                                              pounds                                         shillings

pence, in full payment of the above account.

Witness to the payment and signature

Order No. 1.

I hereby authorize the amount of this account to be said to my account at the

Bank of                                                                at

Signature of Claimant.

Order No. 2.

I hereby direct that an Order authorizing the bearer thereof to receive the amount of this account be transmitted to me.

Signature of Claimant.

Address.

DIRECTIONS.

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

By filling up and signing Order No. 1, he may direct the amount to be paid to his credit at any bank in the Commonwealth.

By signing Order No. 2, he may obtain an Order Form by registered post which, when signed by him, may be collected by bearer. This Order will be paid by the Department if the signature thereon agrees with the signature of Claimant on this account.

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

______

Departmental Registration Number.Form No. 10.

CONTINGENCIES.

The Commonwealth of Australia,

Dr to

 

Financial Year 190

Department—

 

Division.

Subdiv.

Item

 

Period of Service 190

Full Particulars.

Rate.

Amount.

 

 

 

 

 

 

Initials of Certifying Officer

Carried forward.............

£

 

_______

Departmental Registration Number.Form No. 11.

SALARIES.

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

the                 day of                    to the                    day of               190 ,   inclusive.

Financial Year 190

Period.

No of Days.

Rate

Amount.

I, the undersigned, do hereby acknowledge to have received from              the sum opposite to my name, being in full of my Salary οr wages for the period herein specified.

Date of Payment.

Witness to Payment and Signature.

Department

 

Div.

Subdiv.

 

Situation.

Name.

From

To

 

Per Diem.

or

Per Ann.

 

 

 

 

 

 

 

 

 

 

£ s. d.

 

 

 

 

Total

 

 

 

 

pounds

 

 

 

 

 

shillings

 

 

 

pen          £

 

 

 

 

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901.

Certifying Officer.

Date   /   


Form No. 12.

Commonwealth of Australia.

___

PETTY CASH.

___

Department

Date

 

Signature of Payee.

Service.

Amount.

 

 

 

Total £

 

 

_______

Departmental Registration Number.Form No. 13.

REFUND ACCOUNT.

The Commonwealth of Australia,

Dr. to

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

Refund From*

Date of rendering the Claim.

Particulars of and grounds upon which this Claim is based.

Amount.

 

 

 

£·s. d.

Total

 

 

pounds

 

 

shillings

pence

 

£

Signature of Claimant

 

 

 

Note —The Certificate of the Receiver of Public Moneys is to be given at the back hereof.

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901.

Certifying Officer.

Date   /    /

Received on the

the sum of                  pounds   payment of the above account Witness to the payment

and signature.

 

, 190

shillings

, from

and

Esquire,

pence, in full

 

 

 

 

 

 

 

 

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

Certificate of the Receiver of Public Moneys.

Refund Account No.

I certify that the sum of £                                            was received at this office on the

day of                                      190   , and was included in an amount of £            paid to the

Commonwealth Public Account on that date.

                                                                                                   Receiver of Public Moneys

                                                                           at

                                 day of                     190


Form Νο. 13—continued.

Order No. 1.

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

Bank of                                                          at

Signature of Claimant.

Order No. 2.

I hereby direct that an order authorizing the bearer thereof to receive the amount of this account be transmitted to me.

Signature of Claimant.

Address.

DIRECTIONS.

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

By filling up and signing Order No. 1, he may direct the amount to be paid to his credit at any bank in the Commonwealth.

By signing Order No. 2, he may obtain an Order Form by registered post which, when signed by him, may be collected by bearer. This Order will be paid by the Department if the signature thereon agrees with the signature of Claimant on this account.

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

_______

Form No. 14.

Commonwealth of Australia.

_______

Departmental Registration Number.PENSION.

_______

Constitution Act, Section 84.

The Commonwealth of Australia,

Chargeable to the State of

£

                      Ditto as “Other” Expenditure.

_______

 

£

 

_______

Dr to

 

 

 

 

Amount of Pension from the

 

to the

£·s. d.

 

 

190           at £

per annum

 

 

pounds

shillings and

pence.

 

 

Declaration.

I,*                                                        formerly a                                         in. the Department of

                                                     in the State of                                   do hereby declare that I am

entitled to the Pension stated above.

(This declaration should not be made prior to the 15th of the month. Should the Claimant desire to draw the amount of this account through an agent, the special form of Order for Pension Accounts, viz., Order No. 4, must be used.)

The Claimant

to sign here

Date

 

 

190

Address

 

 

 

 

* Christian Names to be inserted in full at the commencement of the Declaration, but the signature thereto to be in the claimant’s usual manner of signing.

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901.

 

 

Certifying Officer

/

/

190

Received on the

 

190

from

                      Esquire, the sum of

pounds

shillings

 

 

pence, in full payment of the above

account.

 

 

 

 

Witness to the payment and signature

 


 


Form No. 15.

Commonwealth of Australia.

____

REQUISITION for Supplies for Department of

No.

Quantity applied for (in figures).

Contract Number.

Schedule Number of Contract.

Article.

Rate, as per Contract.

Amount.

 

 

 

 

@ per

s. d.

£ s. d.

 

 

 

 

 

£

 

Approved.

Signature of Officer requiring supply.

190 190

__________

Form No. 17.

Commonwealth of Australia.

Requisition Nos.*____

 

 

 

 

Order No.

 

M

 

 

 

19

Please supply the undermentioned Articles for the

 

Department

Delivery to be made on the

at

 

 

Quantity applied for (in figures).

Contract Number.

Schedule Number of Contract.

Article.

Rate, as per Contract.

Amount.

Receipt of Officer to whom Delivery is mode.

 

 

 

 

 

 

 

@ per

s. d.

£  s.  d.

 

 

 

 

 

 

 

 

 

 

 

 

 

Officer authorized to Order.

N.B. —This Order is to be produced at the time of delivery, and after being receipted must be attached to the account rendered for payment.

* To be inserted by Officer ordering supply.

__________

Form No. 18.

Commonwealth or Australia.

____

To the Paying Officer at

You are hereby authorized to pay the undermentioned Accounts :

 

Departmental Registration No.

Name.

Amount.

 

 

 

 

 

 

£ s.  d.

 

 

 

 

 

Authorizing Officer.

 

 

 

 


 

Form No. 19.

DEPARTMENTAL REGISTER OF ACCOUNTS.

Registration Number.

Date.

Name.

Particulars (Period of Service, Quantity, Rates, &c.)

Amount.

Appropriation to be Charged.

Where Payable.

Remarks.

 

 

 

 

 

£ s. d.

 

 

 

a

 

 

 

 

 

 

 

 

b

 

 

 

 

 

 

 

 

c

 

 

 

 

 

 

 

 

d

______

Form No. 20.

REGISTER OF SALARIES, WAGES, AND ALLOWANCES.

Name.

Office.

Place.

Period.

Authorized Rate

190

Total.

Remarks.

From.

To.

July.

August.

September.

October.

November.

December.

January.

February.

March.

April.

May.

June.

 

 

 

 

 

 

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

 

_______

COMMONWEALTH OF AUSTRALIA.

_____

Form No. 21.

APPROPRIATION LEDGER.

 

 

 

 

 

 

 

Name of Item.

Name of Item.

Name of Item.

Name of Item.

Name of Item.

Name of Item.

Name of Item.

Name of Item.

Name of Item.

Name of Item.

Amount in Original Estimates

            „          Additional Estimates

            ,,          Supplementary Estimates

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Division No.

Transfers under section 37 of Audit Act

 

 

 

 

 

 

 

 

 

 

Subdivision No.

 

 

 

 

 

 

 

 

 

 

 

Service

Total Provision

£

 

 

 

 

 

 

 

 

 

 

Date

Registration Number.

Name.

Treasurer’s Authority for Expenditure.

Advances from Public Account.

Accounts passed for Payment.

Registration Number of Reimbursement or Adjustment.

 

 

 

 

 

 

 

 

 

 

 

 

 

£ s. d.

£ s. d.

£ s. d.

 

 

 

 

 

 

 

 

 

 

 

Νοte.—The columns on the right hand side are not required for salary votes. In entering credits “Cr.” should be written before the amount, which should be deducted from the total of the column.

Form No. 22.

Commonwealth Treasury,

Melbourne, 190   .

TREASURERS AUTHORITY FOR EXPENDITURE.

The

You are hereby authorized to make payments not exceeding the amounts included in this Schedule

Division No.

Subdivision No.

____

Amount.

 

 

Total...............

£ s. d.

Secretary to the Treasury.

_____

Form No. 23.

Form No. 23.

 

 

 

ORDER No 2.

 

ORDER No. 2.

 

 

 

Registration No. of Account

Date

 

190

Registration No.

   of Account.

The Paying Officer, Department of

 

at

 

 

Pay bearer amount of Account due to me.

 

Amount in words

 

 

 

£

 

 

 

Signature of Claimant.

(see below.)

The amount stated in this Order is payable by the Treasurer of the Commonwealth of Australia. If the signature of the Claimant on the other side hereof agrees with his or her signature on the account held by the Officer to whom this Order is addressed, the amount will, on presentation of this Order, be paid to bearer. If this Order is crossed, payment will be made only to a bank.

_______

Form No. 24

Commonwealth of Australia.

Order No. 3.

_____

ORDER TO PAY AGENT.

To the

 

190

 

at

 

Sir,

Signature of Person or Firm to whom Order is given.

 

I beg to request that you will pay to my agent

 

(whose signature appeals m the margin), or, on his

 

indorsement, to the person producing this order, the sum of

 

pounds

 

shillings and pen , being the amount of my account for

 

Signature of Claimant

 



Form No. 25.

Commonwealth of Australia.

____

Order No. 4.

Special Form for Pensions.

____

ORDER TO PAY AGENT.

190

 

 

To the

Signature of Person or Firm to whom Order is given.

 

at

 

Sir,

 

I beg to request that you will pay to my agent

 

(whose signature appears in the

 

margin), or, on his indorsement, to the person producing this order, the sum of

 

pounds                                                           shillings

 

and                           pen              , being the amount of my account for Pension for

 

the period ending

 

(See Certificate at back.)

 

Signature of Claimant

 

I hereby certify that I saw the Claimant

 

sign his name on the face of this document on

this

 

day of

190

 

Signature

 

 

 

Position

 

 

 

Place

 

 

(This Certificate is to be signed by a Justice of the Peace, Minister of Religion, Barrister or Solicitor, Medical Practitioner, Clerk of Petty Sessions, Postmaster, or Head Teacher of School. It must not be signed before the last day of the month.)

______

Form No. 26.

PAYING OFFICERS CASH BOOK.

Date.

Name.

 

Dr.

Cr.

 

Registration No. of Advance or Reimbursement.

Amounts.

Total.

Registration No. of Account.

Cheque No.

Registration No. of Reimbursement or Adjustment.

Amounts.

Total of each Cheque.

 

 

 

 

 

£ s. d.

£ s. d.

 

 

 

£ s. d.

£ s. d.

 

_______

Form No. 27.                                       Commonwealth of Australia.

Treasury Voucher, Number.
Departmental Registration Number.
 

 

 


SPECIAL ADVANCE.

 

Appropriation or

 

 

Financial Year 190

Fund to be

 

 

 

Charged.

 

 

I have the honour to apply for the sum of

 

pounds

 

shillings

pence (£                   :

         )

for the purpose of

 

 

 

And I hereby undertake to use this amount solely for the purpose above specified, and to furnish to the Honorable the Treasurer vouchers or cash to adjust the same as soon as possible.

Signature of Applicant

                           Office

 

 

                           Date

/

/

 

 

 

I certify that this account is correct within the meaning of section 34 of the Audit Act 1901, and that the issue of the advance has been approved by the Treasurer. I direct that the amount be paid to the credit of

at the                                           Bank of

Certifying Officer.       /           /           190

__________________________________________________________________________________

Bank Receipt for payment to be attached.


Departmental Registration Number.Form No. 28.

Commonwealth of Australia.

____

ANNUAL ADVANCE.

_____

I have the honour to apply for the undermentioned amount as an annual advance to meet expenditure during the financial year ending 30th June, 190

I hereby undertake to use the amount solely to pay accounts which I am duly authorized to pay I further undertake to adjust this advance by repaying on or before the 30th June, 190 , the amount unexpended, and by furnishing vouchers for the balance as soon as possible after that date.

Signature of officer requiring the advance

Appropriation or Fund to be Charged.

Amount.

Total.

Div.

Subdiv.

 

 

 

Total

pounds

 

 

 

shillings

pence

£

 

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901, and that the issue of the Advance has been approved by the Treasurer. I direct that the amount be paid to

the credit of                                                            , at the                                    Bank of

 

(Certifying Officer).

 

/

/

Bank receipt for payment to be attached.

_________

Treasury Voucher, Number.Departmental Registration Number.Form No. 29.

THE COMMONWEALTH OF AUSTRALIA,

Dr. to

Office

 

Amount Required For Reimbursement of Expenditure Defrayed by me by means of an advance as per accompanying Vouchers, viz:

Departmental Registration Number.

 

Appropriation or Fund to be Charged.

Amount.

Total.

Division No.

Subdivision No.

 

 

 

 

 

 

Total

 

 

 

pounds

 

                           

shillings

pence                              £

 

Signature of Claimant

 

I certify that this account is correct within the meaning of Section 34 of the Audit Act 1901. I direct that the amount be paid to the credit of at the Bank of

Certifying Officer.

/ /

Bank receipt for payment to be attached.

_________

Form No. 30. Commonwealth of Australia.

TO THE PAYING OFFICER,

Department of                                                  at

The amount of your

Advance

Account for £

has this day been paid

Reimbursement

in to the credit of your Departmental Advance Account at the                        Bank of

 

Sub-Treasury Paymaster.


Form No. 31.

DEPARTMENTAL REGISTRATION NUMBER.Commonwealth of Australia.

___

ADJUSTMENT OF ADVANCE.

___

Financial Year 190   .

Departmental Registration Number.

 

 

Appropriation or Fund.

Debits.

Credits

 

Division No.

Subdiv No.

 

Amount.

Total.

Amount.

Total.

 

 

 

 

 

 

 

 

 

 

 

 

 

Totals

 

 

 

 

 

I certify that this account is correct.

 

 

 

Officer who received the advance.

 

 

/   /

 

 

Certifying Officer.

Entered

Authorizing Officer

/   /

 

/   /

 

__________

Form No. 32.

COMMONWEALTH OF AUSTRALIA

____

Statement of Repayments to credit of* made by me this

day of 190   to the Receiver of Public Moneys for the Department of

at

Appropriation or Account to be Credited.

Particulars.

Total of Reimbursement Account in which Original Expenditure was included.

Date on which Reimbursement Account was paid.

Register Number of Subvoucher to Reimbursement Account.

Amount Repaid.

Div.

Subdiv.

Item.

 

 

 

 

£  s. d.

 

 

£  s. d.

Total...

 

*N. Β. —Insert the words—Advances or Expenditure other than advances.           †No entries to be made in these columns in case of repayments to advances.

Entered.

Authorizing Officer.

Signature of Paying Officer or other person


Form No. 33.

SUB-TREASURY CASH BOOK.

Dr.

Date of Sub–Treasury Accountants’ Summary.

Date of Abstract of Receipts or Receiver’s Statement.

Particulars.

Ledger Folio.

Total Revenue Account, Trust Account, or Loan Account.

BANKS

(Amount of each Accountable Receipt.)

Total of each Abstract of Receiver’s, or Receivers Statement.

 

 

 

 

 

 

 

 

 

 

 

 

 

£. s. d.

£. s. d.

£. s. d.

£. s. d.

£. s. d.

£. s. d.

£. s. d.

£. s. d.

£. s. d.

Cr.

Date of Paymasters’ Summary.

Particulars.

Cheque No.

 

 

BANKS.

(Amount of each Cheque.)

 

 

Ledger Folio.

Total of each Account.

 

 

 

 

 

 

 

 

 

 

 

£. s. d.

£. s. d.

£. s. d.

£. s. d.

£. s. d.

£. s. d.

£. s. d.

 

 

_____

Form No. 34.

SUB-TREASURY LEDGER.

Dr.                                                                                                                                          Cr.

Date of Sub- Total. Treasury Paymaster’s Summary.

Particulars.

Cash Book Folio.

Revenue Account.

Trust Account.

Loan Account.

Total.

Date of Sub-Treasury Accountant’s Summary.

Particulars.

Cash Book Folio.

Revenue Account.

Trust Account.

Loan Account.

Total.

 

 

 

£. s. d.

£. s. d.

£. s. d.

£. s. d.

 

 

 

£. s. d.

£. s. d.

£. s. d.

£. s. d.

_______________

Form No. 35.

Commonwealth of Australia.

____

SUMMARY OF RECEIPTS.

____

Statement of amounts paid in to the Commonwealth Public Account at and brought to account at the Sub-Treasury at                     on the                         day of                                    190

No. of statement.

Name of Receiver of Public Moneys.

Amount.

 

 

£. s. d.

 

Total brought to account this day............

£

 

Sub-Treasury Accountant

_______

Form No 36

Place

190

Received from the Treasurer of the Commonwealth the sum of                                pounds

shillings and                                            pence, to be placed to the credit

of the Departmental Advance Account of                                     in the                                Bank

of                                                at

    Bank

    Stamp.                                                                                                          Receiving Teller.

Form No. 37.

COMMONWEALTH OF AUSTRALIA.

Sub Treasury Paymasters’ Office at

Summary of Payments on this 190

Cheque Number.

Name of payee.

Bank.

Revenue Account.

Trust Fund Account.

Loan Account.

Amount of each Voucher.

Amount of each Cheque.

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

Sub-Treasury Paymaster.

Entered

Sub-Treasury Accountant.

__________

Form No. 38.

COMMONWEALTH PUBLIC ACCOUNT

____

The                                                        Bank of                       at

In Account with the Commonwealth of Australia.

Bank Sheet of the                                                                                         190

Balance on the

Dr.

Cr.

£. s. d.

£. s. d.

Date of Debit or Credit.

Credits.

 

 

Cheque Number.

Drawee.

 

 

 

 

Balance..............................................................................

 

 

 

£

 

 

BANK STAMP.I certify that the above balance is correct.

 

For the Bank.

____________

Form No. 39.

Commonwealth of Australia.

______

AUDIT ACT, NO. 4, SECTION No 37.

______

Transfers submitted by the Honorable the Treasurer for the Approval of His Excellency the Governor-General in Council on the day of 190    .

Number.

Department.

Financial Year 190   .

Amount.

Division.

Subdivision.

From Item.

To Item.

 

 

 

 

 

 

£. s. d.

Treasurer.


Form No. 40.

COMMONWEALTH OF AUSTRALIA.

To the Honorable the Minister of

To the Auditor-General.

The following Transfers have been made by the Governor-General in Council on the day

of , 190 , under Sec. 37 of the Audit Act No. 4.

Number.

Financial Year.

Department.

Appropriation.

From Item.

To Item.

Amount.

Division.

Subdivision.

 

 

 

 

 

 

 

£. s. d.

Secretary to the Treasury.

Date

_______

Form No. 41.

Commonwealth of Australia.

To the Auditor-General.

SCHEDULE OF GOVERNMENT PROPERTY TO BE SOLD.

 

Name and Station or Officer directed to Sell.

Particulars of Property to be Sold.

 

 

 

Signature of Minister.

Date

__________

No. 42.

COMMONWEALTH OF AUSTRALIA.

________

The Honorable the Treasurer,

The following Expenditure will be required to be made in connexion with the Department of
during the Quarter ending

Division No.

Subdivision No.

Purpose.

Month of

Month of

Month of

Total.

 

 

 

£. s. d.

£. s. d.

£. s. d.

£. s. d.

 

 

Total        

 

 

 

 

Minister of

Date