{"id":"C1919L00159","name":"Treasury Regulations 1919","slug":"treasury-regulations-1919","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"159 of 1919","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":20854,"registerId":"commonwealth-C1919L00159-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Div 1","sectionType":"division","heading":"Certifying Officers.","content":"Division 1.—Certifying Officers.\n\nAppointment of Certifying Officers.\n\n50. One or more Certifying Officers may be appointed for each Department.\n\n51\\. Certifying Officers shall be responsible—\n\nResponsibilities of Certifying Officers.\n\n(a) That the accounts they certify are for expenditure which has been duly authorized, that they are in due form, are supported by vouchers when 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.\n\n(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.\n\n(c) That the particulars of the claims are stated in such a manner as will admit of the calculations being readily checked.\n\n(d) That the accounts are made out in the name of the claimant, legibly written in the proper place.\n\n(e) That the accounts are signed opposite the total amount by the proper claimant. The signature of the claimant may, however, be dispensed with, if approved by the Treasurer.\n\n(f) That the mark of any claimant unable to write is witnessed by a person, if possible, other than the Paymaster.\n\n(g) That the financial year, and the vote, appropriation, fund, or account to which each is chargeable are correctly stated.\n\n(h) That the amount of the claim is written in words at length opposite to the total.\n\n(i) That blank spaces between the words expressing the total amount of the claim are filled up by drawing a line across them.\n\n(j) That reference is made to the gazetted contract, approved requisition, agreement, or other authority governing the expenditure.\n\n \n\nMethod of preparing accounts for salary, wages, and allowances.\n\n52\\. Accounts for salary, wages, and allowances stall be prepared as follows:—\n\n(a) Salary and allowances in the nature of salary payable at an annual rate—\n\n(1) The amount payable for a day is to be computed by dividing the annual rate by 313, the result being multiplied by twelve to ascertain the amount payable for a fortnight.\n\n(2) Where officers on fixed hours of duty are to be paid for a period less than a fortnight, payment is to be made on an hourly basis, the hourly rate of pay being computed by multiplying a day’s pay by twelve and dividing by the number of hours prescribed for a fortnight’s work.\n\n(3) Where officers, whose daily hours of duty vary with the volume of work to be performed, are to be paid for a period less than a fortnight, payment is to be made at a daily rate for each full day’s duty. In the event of the absence of any such officer for portion of a day, or for a Saturday, or for any other day observed as a half or partial holiday, a deduction for the time absent shall be made from the officer’s pay on an hourly basis calculated by dividing a fortnight’s pay by the average number of hours to be worked in a fortnight before overtime can be claimed, and multiplying by the number of hours to be deducted.\n\n(b) Where wages are payable at a weekly rate, the payment for portion of a week is to be computed by dividing the amount of wages for a week by the average number of hours ordinarily constituting a week’s work, and multiplying by the number of hours for which payment is made.\n\n(c) Where wages are payable at a daily rate, payment for less than a day is to be computed according to paragraphs (a) (2) or (a) (3) of this Regulation, as the case may be.\n\n(d) For the purpose of computing Sunday pay, one day’s salary shall be computed by dividing the annual salary by 313.\n\n(e) As regards officers whose attendance on Sundays and holidays may be required without extra pay, the daily rate of pay is to be computed by dividing the annual rate of pay by 365, the result being multiplied by 14 to ascertain the amount payable for a fortnight. The hourly rate of pay shall be ascertained by dividing a fortnight’s pay by the number of hours prescribed for a fortnight’s work.\n\n(f) In cases in which the Treasurer so decides, one month’s pay is to be calculated as one-twelfth of the annual rate. Payments for portions of a month are to be computed by multiplying the amount of pay for a 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.\n\nAccounts for travelling, overtime and Sunday pay to state salary of officer.\n\n53\\. Accounts for travelling, overtime, and Sunday pay shall state the rate of salary paid to the officer. In the case of members of the Military Forces, the substantive rank only need be stated.\n\n \n\nForms of account for single salaries and contingencies.\n\n54\\. Accounts for single salaries or for contingencies shall be prepared in Forms 11, 12, or 13, as the case may be.\n\nSalaries and allowances of a number of officers may be included in one account.\n\n55\\. With a view to diminish the number of accounts, claims for salaries and allowances may be included in one account in Form 14, 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.\n\nPetty cash expenditure.\n\n56\\. Petty expenditure should, as far as practicable, be included in one account in Form 15, and when not exceeding Five shillings in any one payment, may be paid without acquittance under the signature of the Permanent Head or Chief Officer.\n\nPreparation of accounts for refunds of revenue and payments from Trust Fund.\n\n57\\. Every account for refund of revenue other than Customs refunds and drawbacks shall be prepared upon Form 16, and the directions given on the form are to be strictly followed. Every account for payment from the Trust Fund, 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 has 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.\n\nPreparation of Accounts for Pensions.\n\n58\\. Accounts for Pensions shall be prepared upon Form 17.\n\nInstructions in regard to preparation of duplicate accounts.\n\n59\\. 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.\n\nApproval of Requisitions for supplies.\n\n60\\. Requisitions in Form 18, setting forth the particulars of all supplies required, shall be submitted for approval 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 President or Speaker. The officer submitting such requisitions for approval shall satisfy himself that funds are available.\n\nRequisitions to cover only necessary supplies, and if possible, limited to supplies in contract.\n\n61\\. 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. Where there is no Commonwealth contract, advantage should be taken, as far as possible, of a State contract. In all cases the weight, measurement, or quantity shall be given.\n\nRequisitions to refer to contract.\n\n62\\. Requisitions shall state whether the supplies are included in any contract, and, if so, the rates shall be set forth.\n\nMethod of issuing orders for approved supplies.\n\n63\\. The requisition having been approved, any officer authorized by the Permanent Head or Chief Officer shall, on Form 19, issue orders numbered consecutively for the supplies required. No order is to be made in excess of the approved requisition.\n\n \n\nDuties of Certifying Officer in dealing with requisitions and orders and passing accounts for supplies.\n\n64\\. 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 detach the order from the account, and attach it 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.\n\nMethod of dealing with orders on Government Printer or State Storekeepers.\n\n65\\. Orders on the Government Printer, or on a State Storekeeper, may, however, be retained by such Officers, in which case invoices, bearing the dates and numbers of the orders, shall be furnished, and shall be acted upon by the Certifying Officers in the same manner as orders.\n\nPurchase of articles of small value without approved requisition.\n\n66\\. 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.\n\nTenders to be invited and contracts taken for all works, supplies and services in excess of £100 unless authorized by Governor-General.\n\n67\\. Tenders shall be publicly invited and contracts taken for all works, supplies, and services the estimated cost of which exceeds £100, unless the expenditure be authorized by the Governor-General in Council. This regulation shall not apply to—\n\n(a) Works, supplies, and services for the Department of Works and Railways ;\n\n(b) Works, supplies, and services for the Commonwealth Government Line of Steamers ;\n\n(c) Works and supplies in connexion with War Service Homes;\n\n(d) Silver nickel and bronze bullion purchased for the manufacture of Australian coinage;\n\n(e) Works executed at and supplies issued from Commonwealth or State Government Printing Offices, Commonwealth factories, Commonwealth workshops, Commonwealth stores, and Commonwealth dockyards.\n\nContracts for supplies and Orders in Council authorizing expenditure to be published.\n\n68\\. All such contracts and all Orders in Council authorizing such expenditure shall be published in abstract in the Commonwealth Gazette as early as practicable. Where the contract for supplies has been entered into by a State Government and such contract has been published in a State Government Gazette, or by the Administration of the Northern Territory and published in the Northern Territory Times and Gazette, Commonwealth Departments may purchase under such contract without publication in the Commonwealth Gazette.\n\nPreparation of accounts for payment for works under contract.\n\n69\\. In preparing accounts for construction of public works under contract the amount of contract and the amount previously certified shall be set forth.\n\nCertified Accounts to be forwarded to Authorizing Officer.\n\n70\\. Accounts after being certified shall be forwarded by the Certifying Officer to the Authorizing Officer.\n\n","sortOrder":0},{"sectionNumber":"Div 2","sectionType":"division","heading":"Authorizing Officers.","content":"Division 2.—Authorizing Officers.\n\nAppointment of Authorizing Officers. Authorizing Officers not to incur expenditure.\n\n71\\. Authorizing Officers shall be appointed for the purpose of authorizing the payment of accounts. An Authorizing Officer may also be a Certifying Officer. These Regulations do not give power to an Authorizing Officer to incur expenditure.\n\n \n\nMethod of authorizing payments of accounts.\n\n72\\. When accounts are ascertained to be in order, they shall be consecutively numbered and entered on Form 20, on which shall be shown the Head of Expenditure and item of the Estimates to which each Account is charged. The consecutive number shall begin at number 1 on the first day of each Financial Year. Where an account is payable under a standing authority to a person other than the claimant, the Form 20 shall show the name of such person as well as that of the claimant. If possible only one Form 20 should be prepared for each day’s payments, and steps must be taken to reduce the number of Forms 20 to the minimum.\n\nAt the close of each day all Forms 20 forwarded to the Paymaster on that day shall be summarized on Form 22 to show the total charged to each Head of Expenditure and item of the Estimates.\n\nFour copies of Form 20 shall be prepared and two copies of Form 22 One copy of each form shall be retained by the Authorizing Officer, and one copy of Form 22 shall be forwarded to the Sub-Treasury. The remaining three copies of Form 20 shall be forwarded to the Paymaster to be thereafter dealt with as provided in Clause 107 of these Regulations.\n\nPaymasters to whom Accounts are to be forwarded for payment.\n\n73\\. Where a Paymaster has been appointed for a Department in any State, all accounts of that Department within that State shall be forwarded to him for payment unless otherwise directed by the Treasurer. In all other cases accounts shall be forwarded for payment to the Paymaster at the Sub-Treasury in the State where the accounts are passed. Under no circumstances should accounts be forwarded for payment to a Paymaster in another State.\n\nAuthorizing Officer to furnish an account daily to recoup Departmental Drawing Account.\n\n74\\. In order to recoup the Departmental Drawing Account, the Authorizing Officer shall, at the close of each day, furnish to the Sub-Treasury an account on Form 12 for the total payments he has authorized during the day. The account shall show the total chargeable to “Revenue,” “Trust,” “Loan,” and “London Cash” respectively.\n\nAdvances may be given to Officers.\n\n75\\. To facilitate the payment of such accounts as salaries, wages, overtime, sustenance allowances and petty cash expenditure, the Authorizing Officer may pass an account for an advance to an officer to enable him to make these payments. Advances may also be made to officers to cover travelling expenses.\n\nCounter cash advances may be made to Paymasters.\n\n76\\. A Paymaster may be authorized to receive a counter cash advance to enable him to cash cheques for payees. The amount of the advance shall be limited to a day’s requirements, and shall be charged to Treasurer’s Advance. Application for the necessary funds shall be made to the Secretary to the Treasury.\n\nIf at any time it should be found that the Counter Cash Advance is excessive, the Authorizing Officer shall instruct the Paymaster to repay the amount of such excess.\n\nAuthorizing Officer to examine Paymasters Counter Cash Advance.\n\n77\\. The Authorizing Officer shall at least four times per month, and without previously advising the Paymaster, examine the Counter Cash Advance. He shall satisfy himself that the amount of paid cheques on hand, together with the cash balance, make up the total amount of the advance, and shall make any further examination which may be necessary.\n\n \n\nAppropriation to which Advances are to be charged.\n\n78\\. Advances shall be charged to the Head of Expenditure and item of the Estimates under which provision is made for the service for which the Advance is granted. Advances for Petty Cash shall be charged to the item covering incidental expenditure.\n\nAdvances to be entered in ledger as final expenditure.\n\n79\\. Advances shall be treated as final expenditure when being entered in the Appropriation Ledger.\n\n80\\. The Authorizing Officer shall see that the Paymaster promptly furnishes acquitted vouchers and Form 36 in adjustment of advances.\n\nVouchers in adjustment advance to be attached to Advance Account, and cash repaid to be noted thereon.\n\n81\\. When vouchers in adjustment of an advance have been forwarded by the Paymaster, the Authorizing Officer shall, after examination, attach them to the Form 12 on which the Advance was made. A note shall also be made on the Form 12 when cash is repaid in adjustment or part adjustment of an Advance.\n\nAccounts not to be authorized for payment unless certified.\n\n82\\. The Authorizing Officer shall not authorize the payment of any account unless such account shall have been duly certified.\n\nAccounts not to be authorized for payment except by forwarding to a Paymaster.\n\n83\\. The Authorizing Officer shall not authorize payment in any other manner than by forwarding an account with Form 20 to the Paymaster.\n\nAuthorizing Officer to keep Registers of Accounts.\n\n84\\. Every Authorizing Officer shall keep a Register of Accounts (Form 23) in which shall be registered all accounts dealt with by him. Such details shall be entered in the Register as will enable a duplicate claim, if made, to be recognised. A reference shall be made in the register against each account to the date of Form 20 in which the payment is authorized. The Authorizing Officer shall also keep a Register of Salaries (Form 24).\n\nAuthorizing Officers to keep Appropriation Ledger.\n\n85\\. Every Authorizing Officer shall keep an Appropriation Ledger (Form 25). Individual accounts shall not be entered in the Appropriation Ledger, but postings shall be made from Form 22, a reference being made to the progressive number of the Form which shall then be filed together with the supporting Forms 20 and 21. A separate account shall be opened for each Head of Expenditure.\n\nHeads of Expenditure.\n\n86\\. The following shall be considered “Heads of Expenditure,” viz.:—\n\n(a) A Division of the Estimates which has no “Subdivision.”\n\n(b) A Subdivision of the Estimates.\n\n(c) A Special Appropriation.\n\n(d) Each separate account of Trust Fund as set forth in Treasurer’s Quarterly Statement which is published in the Commonwealth Gazette.\n\n(e) A Loan Fund Account, as directed by the Treasurer.\n\nSeparate column to be kept in Appropriation Ledger for items of expenditure.\n\n87\\. A separate column shall be kept for each Item of Heads of Expenditure other than salaries. Form 22 shall be entered under the Item concerned, as well as in the column headed “Accounts passed for Payment.”\n\nMethod of posting repayments in Appropriation Ledger.\n\n88\\. Repayments to the credit of expenditure (Form 36) shall be entered in red ink both in the “Accounts passed” and in the “Item” columns, and the totals reduced accordingly.\n\n \n\nApplication for transfers under Section 37 of the Audit Act.\n\n89\\. Whenever a transfer under section 37 of the Audit Act 1901–1917 is required, the Authorizing Officer shall inform the Secretary to the Treasury through the Permanent Head, explaining the necessity for the transfer. Transfers approved by the Treasurer shall be submitted for the approval of the Governor-General in Council in Form 39. The Authorizing Officer shall be advised in Form 40 that such transfers have been made.\n\nAdjustment of accounts between Departments.\n\n90\\. Adjustment of accounts between Departments or Branches of Departments shall be made by cheque in the following cases:—\n\n(a) Where the amount is due by one Department to another Department.\n\n(b) Where the amount is due by a Department in one State to the same Department in another State.\n\n(c) Where the amount is due by a Branch of a Department to another Branch of the same Department, excepting where the debit and credit are dealt with by the same Authorizing Officer.\n\nIn the adjustment of Departmental Accounts where the debit and credit are dealt with by the same Authorizing Officer, the transaction shall be carried out by means of a Transfer Account. Where the debit or credit in a Transfer Account affects the revenue of the Department, the Authorizing Officer shall see that the entry is dealt with by the Receiver.\n\nTransfer accounts to be retained until last day of month and then furnished to Sub-Treasury duly summarized.\n\n91\\. Transfer Accounts shall be prepared in duplicate and retained by the Authorizing Officer until the last day of the month, when they shall be entered on Form 21, which shall be summarized on Form 22. Forms 21 and 22 shall be prepared in duplicate. One copy of the Transfer Accounts and Forms 21 and 22 shall be retained by the Authorizing Officer, and the other copy shall be furnished to the Sub-Treasury. No special form of Transfer Account need be used, but the specimen Transfer Account, Form 26, should be followed as closely as circumstances permit.\n\nMonthly statement of expenditure to be furnished to Sub-Treasury.\n\n92\\. At the close of each month the Authorizing Officer shall furnish to the Sub-Treasury a statement of expenditure under each head of expenditure and item of the Estimates in Form 27. The statement shall show the total expenditure brought forward from the previous month, the total expenditure for the month just closed, and the total expenditure carried forward to the following month.\n\nWarrant Authorities to be obtained. Such authorities and Trust Fund Credits to be entered in Appropriation Ledger.\n\n93 No expenditure shall be made from Revenue or Loan Appropriations until Warrant Authority (Form 28) shall have been obtained from the Treasurer. Warrant Authority shall not be required for payments from Trust Fund. Amounts of all Warrant Authorities and Trust Fund Receipts and credits shall be entered in the Appropriation Ledger in the column “Warrant Authority for Expenditure (Form 28) or Trust Fund Credit.”\n\nIn addition to the entry in the column “Warrant Authority for Expenditure,” the number, wording, and amount of each Warrant Authority for “Advance to Treasurer” shall be entered at the top of an “Item” column. All Warrant Authorities issued for the same service (i.e., having the same wording) shall be entered in one “Item” column. All Warrant Authorities lapse on the 30th day of June in each year.\n\nPayments authorized not to exceed Warrant Authority or Trust Fund Credit.\n\n94\\. Every Authorizing Officer shall, in addition to duties imposed by Section 34 of the Audit Act 1901–1917, be responsible for seeing that the total amount which he has authorized to be paid does not exceed the total amount of Trust Fund Credit or Warrant Authority (Form 28).\n\n \n\nAuthorizing Officer to secure prompt return of paid accounts, which he shall check and file.\n\n95. The Authorizing Officer shall see that, after having been dealt with by the Treasury, all paid accounts are promptly returned to him by the Paymaster. He shall examine the accounts returned to ascertain that all payments have been duly authorized by him. The accounts shall then be filed for reference in their numerical order.\n\nIn cases where the Auditor-General requires paid accounts and paid cheques to be forwarded to him and to remain in his custody, the Authorizing Officer shall prepare and file a copy of each account so forwarded.\n\nPaid cheques to be compared with and attached to relative accounts.\n\n96\\. On receipt of paid cheques from the Paymaster the Authorizing Officer shall compare them with the relative accounts and shall satisfy himself that each cheque is properly indorsed. He shall also make any further examination which may be necessary. The paid cheques shall be then attached to the accounts to which they relate.\n\nWhere one cheque is drawn for two or more accounts, the cheque shall be attached to one of the accounts, and the number of the account to which the cheque is attached shall be noted on each of the other accounts.\n\nAuthorizing Officer to audit Paymasters’ Accounts.\n\n97\\. In every Department or section of a Department for which a Paymaster is appointed, the Authorizing Officer of that Department or section of a Department shall, at intervals not exceeding one month, audit the accounts of the Paymaster. He shall—\n\n(a) Procure from the Bank a certificate of the balance of the Departmental Drawing Account.\n\n(b) Reconcile the Bank balance with the Paymaster’s Cash Book.\n\n(c) Make such further examination as may be necessary.\n\n","sortOrder":1},{"sectionNumber":"Div 3","sectionType":"division","heading":"Paymasters.","content":"Division 3.—Paymasters.\n\nAppointment of Paymasters.\n\n98\\. Paymasters may be appointed by the Treasurer. The Payments shall not be a Certifying Officer or an Authorizing Officer.\n\nPaymasters to keep a Cash Book.\n\n99\\. Every Paymaster shall keep a Cash Book in Form 29.\n\nCheques to be countersigned.\n\n100\\. Unless otherwise directed by the Treasurer, all cheques drawn by a Paymaster shall be countersigned by an officer appointed by the Permanent Head or Chief Officer, who shall advise the Bank of the name of the officer so appointed.\n\nIssue of duplicate cheques.\n\n101\\. Duplicate cheques shall not be issued by any Paymaster or other Accounting Officer without the approval of the Treasurer.\n\nOnly authorized accounts to be paid.\n\n102\\. Paymasters shall pay only such accounts as are authorized by an Authorizing Officer, on Form 20.\n\nPaymasters to operate on Departmental Drawing Account.\n\n103\\. Paymasters shall pay all accounts by cheques crossed, made payable to order, and marked “Not negotiable.” Cheques are to be drawn on an overdraft account to be established by the Treasurer called “Department of…………......... Drawing Account.” The Paymaster shall report to the Authorizing Officer if the overdraft in the Drawing Account is not promptly removed by the Sub-Treasury.\n\nIndorsement of cheque to constitute acquittance to payment.\n\n104\\. The indorsement of the cheque will constitute the receipt for the payment of the account within the meaning of Section 34 (6) of the Audit Act 1901–1917.\n\nIn no case where payment is made by cheque drawn by a Paymaster will the payee be required to give an acquittance on the account form.\n\nWhere payment is made into a Bank Account the cheque shall be drawn in favour of the Bank, and a duplicate pay-in slip attached to the account.\n\n \n\nMethod of drawing cheques.\n\n105\\. Cheques shall be drawn by the Paymaster from the particulars on Form 20, and the correctness of the cheques shall be ascertained by comparing them with the accounts. The cheque number shall be inserted on Form 20, which will then be used as the credit side of the Paymaster’s Cash Book. The departmental consecutive number of the account shall be shown on the cheque and the number of the cheque inserted at the foot of each account.\n\nAccounts to be promptly paid by Paymaster and to show mode of payment. Unclaimed cheques to be paid to Public Account.\n\n106\\. The Paymaster shall, not later than the day following that on which Form 20 is received by him, draw cheques for all payments duly authorized thereon. All cheques not to be paid to the payee in person or directed to be paid into a payee’s bank account, shall be posted to the payee on the same day as they are drawn.\n\nThe Paymaster shall by rubber stamp indicate on the face of the account the method of payment, viz., whether by posting cheque to the payee, or by payment to the payee in person, or payment to the payee’s bank account.\n\nUnclaimed cheques returned through the post shall be paid to the Commonwealth Public Account. A note that the cheque is unpaid shall be made by the Paymaster in his Cash Book. A similar note shall be made by the Authorizing Officer in the Register of Accounts and on the copy of Form 20 in which the payment was authorized.\n\nMethod of dealing with authorities for payment of accounts.\n\n107\\. Forms 20 will be furnished to the Paymaster in triplicate. One copy is to be retained by him and used as the Cash Book as provided in Clause 105 of these Regulations.\n\nWhere the Paymaster is not a Sub-Treasury Paymaster two copies of Forms 20 are to be forwarded with the accounts at the close of each day to the Sub-Treasury. One copy of the form will be returned to the Paymaster by the Sub-Treasury with the relative accounts after the latter have been examined. The Paymaster shall immediately return the accounts to the Authorizing Officer.\n\nWhere the Paymaster is a Sub-Treasury Paymaster one copy of Form 20 shall be returned to the Authorizing Officer of the Department with the relative accounts which must be returned by the Paymaster as soon as they are dealt with in the Sub-Treasury. The remaining copy of Form 20 will be retained in the Treasury for attachment to Form 22.\n\nAlteration of cheque and Cash Book where necessary.\n\n108\\. Where it is approved that payment of a cheque is to be made to a person other than one in whose favour the cheque is drawn, the name of the payee shall be altered on the cheque and the consequent alteration made in the Cash Book. The alteration on the cheque shall be initialled by the Paymaster and the Countersigning Officer.\n\nAdvice of payment to be forwarded to payee.\n\n109\\. When a Paymaster forwards a cheque by post he shall advise the payee in Form 30 as to the despatch of the cheque and the nature of the service for which the payment is made. In such cases a direction shall be printed on the envelope as follows:—“If not claimed within fourteen days please return to Paymaster, Department of . . . .” When cheques are paid to a Bank account for credit of the payee advice shall be sent to him in Form 31.\n\nPaid cheques to be returned by Bank to Paymaster.\n\n110\\. The Bank in which the Drawing Account is kept will each day return to the Paymaster all cheques paid during the day. A schedule in duplicate will accompany the cheques, one copy of which shall be returned to the Bank signed by the Paymaster as an acknowledgment of the receipt of the cheques. On receipt of the paid cheques the Paymaster shall immediately check the indorsement thereon.\n\nPaymaster to forward paid cheques to Authorizing Officer.\n\n111\\. After having been marked off in the Cash Book, the paid cheques, together with the Bank schedule, shall be forwarded by the Paymaster to the\n\n \n\nAuthorizing Officer. Where cheques have been drawn by a Sub-Treasury Paymaster, he shall forward them scheduled, in duplicate, to the Authorizing Officer of the Department concerned. One copy of the schedule, signed by the officer receiving the cheques, shall be returned to the Sub-Treasury Paymaster. In such cases the Bank’s schedule shall be filed, by the Sub-Treasury Paymaster.\n\nPersons to whom accounts may be paid.\n\n112\\. Payment shall be made by Paymasters—\n\n(a) To the claimant. Payment shall be made wherever possible by forwarding a cheque to the claimant through the post, and payment in any other manner should be discouraged.\n\n(b) To any bank in the Commonwealth to the credit of the claimant’s account if so directed by him, and if payment cannot conveniently be made by posting a cheque to him. Payments into a claimant’s bank account should be limited as far as possible to the payment of salaries.\n\n(c) To the bearer of an order in Form 32, which shall only be issued on the approval of the Treasurer.\n\n(d) To the holder of Form 33 or 34. An order for payment of salary shall only be given when, in consequence of leave or absence on duty, the officer cannot draw his pay in person. When such order is made out in favour of any person other than an officer of the Commonwealth Public Service, or a member of the Military or Naval Forces, it shall not be recognised unless approved, in writing on the order, by the Authorizing Officer, or the senior officer’ at the station where payment is made. Payments shall not be made to holders of Form 33, other than for payment of salaries, or to holders of Form 34, where it is possible to forward the cheque to the claimant through the post.\n\n(e) To a person authorized by Standing Authority (Form 35). Withdrawal of such authority shall be given in writing by the claimant to the Paymaster, who shall cause the Auditor-General to be advised. The use of Form 35 by claimants should be discouraged as far as possible, and instructions thereon shall not be acted upon without first obtaining the approval of the Treasurer.\n\n(f) To a person authorized by a power of Attorney after notation thereof by the Paymaster, the Certifying Officer, and the Auditor-General.\n\n(g) To executors and administrators, on production of probate or letters of administration, and after registration of the documents by the Paymaster, the Certifying Officer, and the Auditor-General.\n\n(h) To Official Assignees and Trustees of Insolvent Estates.\n\n(i) To the Public Officer appointed to administer the Estates of Deceased Persons.\n\n(k) To any person other than the original claimant to whom the Treasurer approves of payment being made.\n\n(l) Through the Money Order Account in such manner as may be approved by the Treasurer.\n\nForms or orders not altered by addition or Indorsement.\n\n113\\. No indorsement on or addition to any form of order or other authority shall render such form irrevocable or in any way alter its effect in substance.\n\nPublic Officers not to act as agents for receipt of moneys due by Commonwealth.\n\n114\\. 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.\n\n \n\nLimitation of opening cheques to be paid by cash.\n\n115\\. When cheques are drawn for the payment of advances to officers and are not to be paid into a Bank Account, a direction may be written on the face of the cheque to pay cash. Under no other circumstances shall cheques drawn on the Departmental Drawing Account be opened so that cash may be obtained from the Bank.\n\nAdjustment of advances for payment of salaries, wages and overtime.\n\n116\\. Where advances are made for the payment of such services as salary wages and overtime, acquitted vouchers and cash unpaid shall be furnished to the Paymaster, within three days of the receipt of the advance. The unpaid cash, together with Form 36, shall be handed by the Paymaster to the Receiver of Public Moneys in order that cash may be repaid to the Public Account.\n\nReimbursement of expenditure made from advances to meet recurring expenditure.\n\n117\\. Where advances are made for recurring expenditure, such as sustenance allowances and petty cash, acquitted vouchers covered by Form 12 shall be furnished to the Authorizing Officer.\n\nPaymasters to obtain prompt adjustment of advances.\n\n118\\. The Paymaster shall see that all advances are adjusted as soon as possible by the presentation to him of acquitted vouchers and the cash not paid.\n\nInstruction as to cashing cheques from Counter Cash Advance.\n\n119\\. The Paymaster may be authorized to receive a counter cash advance to enable him to cash cheques for payees after they have been duly indorsed. Cheques shall only be cashed when payees are not possessed of facilities for obtaining payment of crossed cheques or where inconvenience would result if the cheque were not immediately cashed.\n\nUnless approved by the Treasurer the Paymaster’s Counter Cash Advance shall not be used for any purpose other than cashing cheques drawn on the Departmental Drawing Account. All cheques so cashed shall be stamped on the back “Cashed by Paymaster.”\n\nCheques cashed to be paid to Public Account and Counter Cash Advance reimbursed.\n\n120\\. All cheques cashed each day by the Paymaster from his Counter Cash Advance shall at the close of the day be paid to the Receiver of Public Moneys for payment to the Commonwealth Public Account. A Form 12 shall then be furnished to the Authorizing Officer to reimburse the Advance Account.\n\nCounter Cash Advance to be repaid on 30th June.\n\n121\\. On the thirtieth day of June in each year the Paymaster shall pay to the Receiver of Public Moneys the unexpended balance of the Counter Cash Advance at the close of the day.\n\nPaymaster to keep Counter Cash Advance Cash Book.\n\n122\\. The Paymaster shall keep a Counter Cash Advance Cash Book (Form 37).\n\nPaymasters to keep double entry accounts.\n\n123\\. Unless otherwise approved by the Treasurer, the Paymaster shall keep the following ledger accounts:—\n\nDrawing Account.\n\nThe Treasury.\n\nFinal Payments.\n\nAdvances (with a subsidiary account for each officer to whom an advance is made).\n\nThe total of each Form 20 shall be debited to “Final Payments” or “Advances” or partly to one account and partly to the other as the case requires and credited to “Drawing Account”.\n\nWhen advice has been received from the Sub-Treasury that a payment has been made into “Drawing Account,” that account shall be debited and “The Treasury” credited.\n\nC.5644.—2\n\n \n\nWhen paid accounts are returned to the Authorizing Officer, “The Treasury” shall be debited with the total of the final payments and “Final Payments” credited.\n\nWhen vouchers and cash are furnished by an officer in adjustment of an advance, “Final Payments” shall be debited with the amount of the vouchers and “Advances” credited The cash shall be handed to the Receiver of Public Moneys, when “The Treasury” shall be debited and “Advances” credited. The vouchers shall, after examination, be forwarded to the Authorizing Officer when “The Treasury” will be debited and “Final Payments” credited.\n\nThe details of all entries in the Advances Account shall be entered in the Subsidiary Accounts.\n\nThe Paymasters’ Accounts shall be balanced at least once in each week, the Advances Account being reconciled at the same time with the Subsidiary Accounts.\n\nOn the thirtieth day of June the balances outstanding in “The Treasury” and “Advances” shall be carried forward to the next Financial Year.\n\n","sortOrder":2},{"sectionNumber":"Div 4","sectionType":"division","heading":"Sub-Treasuries.","content":"Division 4.—Sub-Treasuries.\n\nEstablishment of Sub-Treasuries.\n\n124\\. Sub-Treasuries may be established by the Treasurer.\n\nAppointment of Sub-Treasury Accountant and Sub-Treasury Paymaster.\n\n125\\. In each Sub-Treasury there shall be a Sub-Treasury Accountant, who shall be approved by the Treasurer, and a Sub-Treasury Paymaster.\n\nSub-Treasury Accountant to keep such books and accounts as directed.\n\n126\\. The Sub-Treasury Accountant shall keep such books and accounts as are directed by the Secretary to the Treasury.\n\nBank sheet.\n\n127\\. The “Bank Sheet” referred to in Section 38 of the Audit Act shall shall be in Form 38.\n\n","sortOrder":3},{"sectionNumber":"Div 5","sectionType":"division","heading":"Cash Credits.","content":"Division 5.—Cash Credits.\n\nEstablishment of Cash Credits.\n\n128\\. 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. Application should not be made for a cash credit where it is convenient to make a cash advance.\n\nCash Credits shall be entered in Appropriation Ledger.\n\n129\\. On receipt of advice from the Secretary to the Treasury that a cash credit has been established, the Authorizing Officer shall prepare a Transfer Account, debiting the proper head of expenditure, and crediting “…............ Bank, Cash Credit” with the amount of the Cash Credit.\n\nExpenditure from Cash Credit Account to be reimbursed.\n\n130\\. The officer in whose favour a Cash Credit is established shall, from time to time, forward paid accounts, covered by Form 12, to the Authorizing Officer. The Authorizing Officer shall, after satisfying himself as to the correctness of the account, forward it with Form 20 to the Paymaster for payment to the credit of the officer at the bank at which the Cash Credit was established.\n\nCash Credit Account to be closed when no longer required.\n\n131\\. When a Cash Credit is no longer required, the Authorizing Officer shall inform the Secretary to the Treasury, and shall at the same time forward a Transfer Account debiting “..................... Bank, Cash Credit,” and crediting the Head of Expenditure to which the Cash Credit was charged.\n\nCash Credits lapse on 30th June.\n\n132\\. All cash credits shall lapse on the last day of the financial year, and shall then be written back.\n\n \n\nPART IV.—FIDELTY GUARANTEE FUND.\n\nEstablishment and working of Guarantee Fund.\n\n133 (a) There shall be a Guarantee Fund.\n\n(b) The Guarantee Fund shall consist of the premiums paid under this regulation by officers holding guaranteed offices, and the interest from time to time accrued thereon.\n\n(c) The Guarantee Fund shall guarantee the Commonwealth against loss arising from the fraud or want of fidelty on the part of the holder for the time being of each guaranteed office, to the amount in respect of which that office is guaranteed.\n\n(d) The Permanent Head of each Department shall furnish to the Treasurer a list of all offices in his Department which in his opinion ought to be guaranteed, setting out therein the amount to which they should be guaranteed.\n\n(e) The Treasurer shall determine what offices in each Department are to be guaranteed, and the amounts in which they are to be guaranteed.\n\n(f) A list of the offices in each Department which are to be guaranteed, setting out the amounts in which they are to be guaranteed, shall be prepared and signed by the Treasurer as correct. All offices in the list shall be guaranteed offices.\n\n(g) The Treasurer shall send to the head of each Department a copy of the list as far as it relates to the Department.\n\n(h) Every officer who holds a guaranteed office shall contribute to the Guarantee Fund an annual sum, hereinafter called the premium.\n\n(i) The premium shall be at such rate as is directed by the Treasurer, and shall be payable in the month of August in each year.\n\n(k) The amount of the premium shall be deducted from the salary of the officer on the pay-sheet for the second pay in the month of August in each year, and on on before the 15th September a transfer account shall be prepared debiting the Salary Vote and crediting Trust Fund—Guarantee Fund with the amount of such deductions. Full references connecting the deductions shown on the pay-sheets with the amount of the transfer account shall be set out on the latter.\n\n(l) The Permanent Head of each Department shall, from time to time, furnish the Treasurer with the names of any offices which, in his opinion, should be added to the list of guaranteed offices.\n\n(m) The Treasurer may at any time add any office to the list of offices guaranteed, and fix the amount in respect of which it is to be guaranteed, and whenever any office is so added the amount of the premium shall be deducted as soon as possible from the salary of the officer, but in this case the first premium shall be proportionate to the unexpired portion of the year. Provided that, when an officer who has contributed a premium for any financial year is transferred during that year to a new office in respect of which a guarantee is required, the premium for that financial year, in respect of the office to which he is transferred, shall be charged to a departmental vote, and credited by transfer account to Trust Fund—Guarantee Fund.\n\n(n) The Permanent Head of each Department shall from time to time report to the Treasurer whether, owing to any change of duty or responsibility in connexion with any guaranteed office, the amount for which it is guaranteed should be increased or decreased.\n\n(o) The Treasurer may determine whether the amount for which any guaranteed office is guaranteed shall be increased or diminished, but the alteration shall not take effect until the first day of July next after the making thereof, unless the Treasurer otherwise determines.\n\n \n\n(p) If a guaranteed office is vacant on the 12th August, the premium for the full financial year shall be charged to a departmental vote, and credited by transfer account to Trust Fund—Guarantee Fund, whether or not the position is temporarily filled on that date.\n\n(q) The head of each Department shall report to the Treasurer any loss to the Commonwealth consequent upon the fraud or want of fidelity of any officer holding any guaranteed office.\n\n(r) The Treasurer may determine, upon such evidence as he thinks fit, whether the Commonwealth has suffered any loss, and if so to what amount, by reason of the fraud or want of fidelity, of any officer holding any guaranteed office, and the amount so determined, not exceeding the amount in respect of which the office is guaranteed, shall be charged against and paid out of the Guarantee Fund.\n\n(s) No amount shall be charged against the Guarantee Fund without the sanction of the Treasurer.\n\n(t) In all cases in which the Treasurer so directs, guarantee premiums shall be charged to a departmental vote in lieu of deducting them from the salaries of officers.\n\n(u) Notwithstanding anything contained in these Regulations, the Treasurer may direct that no premium shall be deducted in respect of a financial year from the salary of an officer holding a guaranteed position.\n\nPART V.—MISCELLANEOUS.\n\nAccounts may be paid through Money Order Account prior to certification.\n\n134\\. Notwithstanding anything contained in these Regulations Postmasters may, with the approval of the Treasurer, pay accounts from the Money Order Account, prior to certification. The reimbursement to the Money Order Account of such payments shall be made on Form 12, to which the paid accounts shall be attached.\n\nReceipts and Payments of Commonwealth Line of Steamers.\n\n135\\. Notwithstanding anything contained in these Regulations all moneys received by the Commonwealth Line of Steamers in Australia shall be paid into such Bank Accounts as the Treasurer directs and all payments made by the Commonwealth Line of Steamers in Australia shall be made by means of these Bank Accounts. Cheques drawn on the Bank Accounts shall be signed and countersigned by officers appointed for that purpose by the Manager in Australia for the Commonwealth Line of Steamers who shall advise the Bank accordingly. Any surplus arising in the Bank Accounts shall be dealt with as the Treasurer directs.\n\nForms of accounts prescribed shall be used.\n\n136\\. The forms of accounts to be used shall be those herein prescribed or forms to the like effect. Other forms may be used if approved by the Treasurer.\n\nAccounts kept by Departments subsidiary to Treasury Accounts.\n\n137\\. The accounts kept by the various Departments shall be considered as subsidiary to the system of Treasury Accounts. The Treasurer may from time to time direct an officer of his Department to inspect the Account Books and Forms used by the various Departments, and report to him the result of such inspection. In all matters of receipt and payment of and accounting for public moneys, directions issued by the Secretary to the Treasury shall be followed.\n\nOrders in Council granting pensions.\n\n138\\. All Orders in Council granting pensions or retiring allowances, or retiring Officers who have rights to pensions or retiring allowances shall be applied for through the Secretary to the Treasury.\n\n \n\nOrders in Council under Audit Act.\n\n139\\. All Orders in Council required under the Audit Act, except those provided for by Clause 67 of these Regulations, shall be applied for through the Secretary to the Treasury.\n\nLegal opinions on provisions of Audit Act.\n\n140\\. All cases except those submitted by the Auditor-General in which a legal interpretation of the Audit Act is desired shall be submitted through the Secretary to the Treasury.\n\nSchedule of Government property authorized to be sold to be furnished to Auditor-General.\n\n141\\. A schedule of all Government property authorized to be sold shall be forwarded to the Auditor-General in Form 41 except in the case of sales made by the Government Printer, Melbourne, to the Government of a State, and sales of printed matter made by the Government Printer, Melbourne, to any person. In cases where the Minister’s approval is shown on other documents, or in cases of the sale of property under the control of the Postmaster-General, the Form (41) may be signed by the Chief Officer or, in the case of the Postmaster-General’s Department, by the Chief Clerk in the State concerned.\n\nIn cases of the sale in the Northern Territory of property, not exceeding £100 in value, under the control of the Minister for Home and Territories, the Form (41) may be signed by the Administrator of the Northern Territory.\n\nIn cases of railway property authorized to be sold under section 5 of the Commonwealth Railways Act 1917, Form 41 shall be signed by the Commonwealth Railways Commissioner.\n\nProbable requirements for expenditure to be furnished to Treasury.\n\n142\\. The Permanent Head shall cause to be prepared at such intervals and for such period as may be directed by the Treasurer a statement in Form 42 of amounts which will probably be required to be expended on account of his Department.\n\nAppointments, promotions, and transfers to be advised to Auditor-General.\n\n143\\. The Permanent Head or Chief Officer or officer authorized by him shall forward monthly to the Auditor-General a list in Form 43 of all appointments, promotions (except promotions within a class or grade), transfers, and variations in pay in his Department. Transfers, however, 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 information has been included in Gazette notice, Form 43 need not be prepared. The Auditor-General shall also be informed of all resignations and removals from office.\n\nRetention of officers of 65 years of age to be advised to Auditor-General.\n\n144\\. The Permanent Head or Chief Officer shall inform the Auditor-General of all cases in which it is decided to retain the services of an officer who has attained the age of 65 years. The period for which the services of the officer are retained shall be stated.\n\nGazette notices in the matter of appointments, rates of pay, &c., may be accepted as final authority.\n\n145\\. Gazette notices may be accepted without further authority in the matter of appointments, rates of pay, and all other matters relating to the receipt and payment of Public Moneys.\n\nSignatures not to be obtained to blank forms, of accounts and receipts.\n\n146\\. 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.\n\n \n\nOfficers to assist claimants in preparation of claims.\n\n147 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.\n\nOfficers, responsible for exercise of due economy.\n\n148\\. 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.\n\nOfficers to acquaint themselves with these Regulations.\n\n149\\. 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 officer, in making any audit of the accounts of any Accounting Officer to see that a copy of the Audit Act and of these Regulalations, revised to date, is kept in the office of such Accounting Officer.\n\nPenalty may be imposed for breach of these Regulations.\n\n150\\. A penalty not exceeding £5 may be imposed by the Treasurer upon any Accounting Officer or other person subject to the provisions of the Audit Act 1901–1917 who, in the opinion of the Treasurer, has been careless in carrying out duties prescribed by these Regulations.\n\nResponsibility for seeing that Audit Act and Regulations are complied with.\n\n151\\. Every Permanent Head and every Chief Officer shall be responsible for seeing that the provisions of the Audit Act 1901–1917 and of these Regulations are complied with.\n\nDelegation of powers.\n\n152\\. The Treasurer may, by writing under his hand, delegate to any other person, any of the powers conferred on the Treasurer by these Regulations, except the power of delegation.\n\nValidating action taken prior to introduction of these Regulations.\n\n153\\. All appointments made or any act or matter done under the authority of Treasury Regulations under the Audit, Act 1901–1917, whether provisional or otherwise, existing prior to the coming into operation of these regulations shall be deemed to have been made or done under the authority of these Regulations if not inconsistent therewith.\n\n \n\nForm No. 1 (Clause 11).\n\n——\n\nCOLLECTOR’S STATEMENT.\n\n——\n\nA 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 19 both inclusive.\n\n

Date. 19

Heads and Particulars of Receipt.

Amounts.

Total of each Subhead of Revenue.

Total of each Head of Receipt.

£

s.

d.

£

s.

d.

£

s.

d.

Total—

pounds shillings and pence £

\n```\n\nDated the day of 19\n\nCollector of Public Moneys.\n\nForm No. 2 (Clause 19). \\[Treasury Voucher, No. \\]\n\n——\n\nABSTRACT OF RECEIPTS.—DEPARTMENT OF TRADE AND CUSTOMS.\n\n——\n\nA 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 or control on this day of 19\n\n

£

s.

d.

Total Customs.....................................

,, Excise......................................

Total Revenue.........

£

Trust Fund.........

Total..........

£

Total...................£

\n```\n\n \n\nForm No. 2—continued.\n\nThe above amount has been paid into the undermentioned Banks as per Accountable Receipts attached:—\n\n

bank.

amount.

£

s.

d.

Total............£

\n```\n\nReceiver of Public Moneys\n\nat\n\n

Number of Collector’s Statement.

Total Customs.

Division 1.

Stimulants.

Division 2.

Narcotics.

Division 3.

Sugar.

Division 4.

Agricultural Products and Groceries.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Total

Division 5.

Apparel and Textiles.

Division 6.

Metals and Machinery.

Division 7.

Oils, Paints, and Varnishes.

Division 8.

Earthenware, &c., &c.

Division 9.

Drugs and Chemicals.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Total......

\n```\n\n \n\nForm No. 2—continued.\n\n

Number of Collector’s Statement.

Division 10.

Wood, Wicker, and Cane.

Division 11.

Jewellery and Fancy Goods.

Division 12.

Leather and Rubber.

Division 13.

Paper and Stationery.

Division 14.

Vehicles.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Total......

Division 15.

Musical Instruments.

Division 16.

Miscellaneous.

Other Miscellaneous Receipts.

Total Excise.

Beer.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Total......

Spirits.

Tobacco and Snuff.

Starch.

Licences. Tobacco and Cigars.

All Other Licences.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Total......

\n```\n\n \n\nForm No. 3 (Clause 20).\n\n\\[Treasury Voucher No. \\]\n\n——\n\nRECEIVER’S STATEMENT.\n\n——\n\n(For use in all Departments except Department of Trade and Customs.)\n\nA 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 19\n\n

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 £

\n```\n\n| Total Revenue.......... | £ | |\n| ----------------------- | --- | --- |\n| „ Trust Fund.......... | | |\n| „ Loan Fund.......... | | |\n| Total....... | £ | |\n\nForm No. 4 (Clause 22).\n\nReceived 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.\n\nDated day of 19\n\n£ : :\n\n\\[bank stamp.\\] Receiving Teller.\n\n \n\nForm No. 5 (Clause 28).\n\nCommonwealth of Australia\n\nA Return of all Public Moneys collected by me as at from to 19 not including amounts which under Clauses 30 and 31 of the Treasury Regulations I am authorized to retain in my possession or under my control.\n\n

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...................................£

\n```\n\nStatutory Declaration.\n\n(To be written in manuscript, in accordance with the undermentioned form.)\n\nI, , do solemnly and sincerely declare And I make this solemn declaration by virtue of the Statutory Declarations Act 1911 conscientiously believing the statements contained therein to be true in every particular.\n\nForm No. 6 (Clause 38).\n\n——\n\nCustoms and Excise Office,\n\nReceived from\n\nthe sum of\n\npounds shillings and pence, on account of Custom/Excise duties as per entry No. Cashier.\n\n

CUSTOMS AND EXCISE OFFICE,

ENTRIES.

19

M

Notes....

Gold.....

Silver....

Copper...

Cheques..

\n```\n\n \n\nForm No. 7 (Clause 43).\n\nCASH-BOOK.\n\n(To be kept by all Receivers, except Customs Receivers, and by all Collectors who are not also Receivers.)\n\nDr. Cr.\n\n

Date.

Particulars.

Amounts.

Total.

Amount paid into Public Account or remitted to Receiver.

£.

s.

d

£.

s.

d

£.

s.

d.

\n```\n\nForm No. 8 (Clause 44).\n\nRECEIVER’S CASH-BOOK.\n\n(To be used only by Receivers in the Department of Trade and Customs.)\n\nDr. Cr.\n\n

Date.

Name of Collector.

Office.

Period.

Amount of each Collector’s Statement.

Total.

Date.

Name of Bank into which paid.

Amount of each accountable receipt.

Total.

From—

To—

£ s. d.

£ s. d.

£ s. d.

\n```\n\nNote—The amount of the Receiver’s own Statement as Collector should be included.\n\n \n\n\\*\\*\\*\\*Form No. 9 (Clause 46).\n\nSPECIMEN FORM OF TRANSFER ACCOUNT FOR RECEIPTS.\n\n

Debits.

Credits.

STATE OF VICTORIA.

Revenue—

£

s.

d.

£

s.

d.

EXCISE.

Spirits..............................

47

18

2

Beer...............................

151

10

0

Tobacco............................

78

9

6

All other Licences—

Bond Licence...................

25

0

0

Revenue—

CUSTOMS.

Div. 1. Stimulants......................

...

199

8

2

2. Narcotics.......................

...

78

9

6

Other Miscellaneous Receipts—

Bond Licence...................

...

25

0

0

302

17

8

302

17

8

\n```\n\nAmounts credited in error to Excise Revenue in Statement of Collector, Warrnambool, 27th January, 1919, included in Receiver’s Abstract, 28th January, 1919, for £4,935 16s. 2d.\n\nForm No. 10 (Clause 47).\n\nSTATEMENT OF RECEIPTS.\n\n——\n\nStatement of Payments into the Commonwealth Public Account by me as Receiver of Public Moneys during the month of 19\n\nNote.—Amounts paid to the credit of Expenditure are not to be included in this Statement.\n\nHead of Revenue or Trust Fund\n\n

—

Total.

Sub-Heads.

Total for month.......

Total brought forward..

Total carried forward...

\n```\n\n \n\n| Form No. 11 (Clause 54) | | | |\n| ----------------------- | -------------------------- | -------------------------------- | ------------------------------- |\n| | Commonwealth of Australia. | | |\n| | —— | Departmental Registration Number | Departmental Consecutive Number |\n| | SINGLE SALARY ACCOUNT. | | |\n\nThe Commonwealth of Australia, Dr. to Office Place\n\n

Financial Year, 19

Division.

Subdivision.

Period.

Number of Days.

Rate.

Amount.

Department.

19 .

Yearly.

Daily.

From—

To—

Total— pounds shillings pence. £

Signature of Claimant—

\n```\n\nI acknowledge to have received this day of 19 from , the sum of pounds shillings and pence sterling, in full payment of my salary for the period above specified.\n\nSignature.\n\nWitness to the Payment and Signature—\n\n| Form No. 12 (Clause 54). | | | |\n| ------------------------ | -------------------------- | -------------------------------- | ------------------------------- |\n| | Commonwealth of Australia. | | |\n| | —— | Departmental Registration Number | Departmental Consecutive Number |\n| | CONTINGENCIES. | | |\n\n

Financial Year 19

Div. No.

Subdiv. No. Item No

*19

£

s.

d.

Total— pounds shillings pence.

Signature of Claimant—

£

\n```\n\n| * Insert in this column date of supply or period of service. | Contract No | Approved Requisition No. |\n| ------------------------------------------------------------ | ----------- | ------------------------ |\n\n \n\nForm No. 12—continued.\n\nI certify that this account is correct as regards computations, castings, rates of charge, and the faithful performance of the services charged.\n\nPerson incurring the expense. Date / /\n\nCertifying Officer. Date / /\n\nReceived on the 19 , from , the sum of pounds shillings pence, in full payment of the above account.\n\nWitness to the payment and signature—\n\n| Form No. 13 (Clause 54). | | | |\n| ------------------------ | -------------------------- | -------------------------------- | ------------------------------- |\n| | Commonwealth of Australia. | | |\n| | —— | Departmental Registration Number | Departmental Consecutive Number |\n| | CONTINGENCIES. | | |\n\n

Financial, Year 19

Div. No.

Subdiv. No. Item No.

* 19

£

s.

d.

\"\"Initials of Certifying Officer

Carried forward...........£

\n```\n\n\\* Insert in this column date of supply or period of service.\n\n \n\n| Form No. 14 (Clause 55). | | | |\n| ------------------------ | -------------------------- | -------------------------------- | ------------------------------- |\n| | Commonwealth of Australia. | | |\n| | —— | Departmental Registration Number | Departmental Consecutive Number |\n| | SALARIES. | | |\n\nDepartment Division No.\n\nBranch Subdivision No.\n\nFortnight ending 19\n\n

Office.

Name.

Daily of Annual Rate of Pay

Amount.

I, the undersigned, acknowledge to have received from the Commonwealth of Australia the sum opposite to my name.

Date of Payment

Witness to Payment and Signature.

£ s. d.

Total— pounds shillings pence £

\n```\n\nForm No. 15 (Clause 56).\n\n——\n\nPETTY CASH.\n\n——\n\n

Date.

Signature of Payee or other Person.

Service.

Amount.

Total.......£

\n```\n\nPermanent Head or Chief Officer.\n\n \n\n| Form No. 16 (Clause 57). | | | |\n| ------------------------ | -------------------------- | -------------------------------- | ------------------------------- |\n| | Commonwealth of Australia. | | |\n| | —— | Departmental Registration Number | Departmental Consecutive Number |\n| | REFUND ACCOUNT. | | |\n\nIf this claim is for the recovery of a double payment, one receipt must be furnished herewith.\n\n

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—

\n```\n\nNote.—The Certificate of the Receiver of Public Moneys is to be given at the back hereof.\n\nReceived on the , 19 , from the sum of pounds shillings and pence, in full payment of the above account.\n\n| Witness to the payment and signature | Signature |\n| ------------------------------------ | --------- |\n\nCheque Number.\n\n\\* If Refund of Revenue, insert Division Number as well as Head and Sub-head of Revenue. If Refund of Trust Fund, insert particular Trust Fund account.\n\nCertificate of the Receiver of Public Moneys.\n\nRefund Account No.\n\nI certify that the sum of £ was received at this office on the day of 19 , and was included in an amount of £ paid to the Commonwealth Public Account on that date.\n\nat\n\n \n\n| Form No. 17 (Clause 58). | | | |\n| ------------------------ | -------------------------- | -------------------------------- | ------------------------------- |\n| | Commonwealth of Australia. | Departmental Registration Number | Departmental Consecutive Number |\n\n——\n\nPENSION.\n\n——\n\nConstitution Act, Section 84.\n\nThe Commonwealth of Australia,\n\n| Chargeable to the State of | £ |\n| ------------------------------------- | --- |\n| Chargeable to the Commonwealth....... | |\n| | £ |\n\nDr. to\n\nAddress to which it is desired that cheque be forwarded—\n\n| Amount of Pension from the to the 19 at £ : : per annum pounds shillings and pence. | £ | s. | d. |\n| ----------------------------------------------------------------------------------- | --- | --- | --- |\n\nDeclaration.\n\nI,\\* formerly a in the Department of in the State of do hereby declare that I am entitled to the Pension stated above.\n\nThis Declaration should not be made prior to the fifteenth of the month.\n\n![](image.003.png)The Claimant Date / /\n\nto sign here\n\n![](image.004.png)Address\n\n\\* 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.\n\nReceived on the 19 from , the sum of pounds shillings pence, in full payment of the above account.\n\nWitness to the payment and signature— Signature\n\nForm No. 18 (Clause 60).\n\nREQUISITION for Supplies for Department of\n\nNo.\n\n

Quantity applied for (in figures).

Article.

Contract Number.

Schedule Number of Contract.

Rate, as per Contract.

Amount.

@ per

s.

d.

£

s.

d.

£

\n```\n\nApproved.\n\nSignature of Officer requiring supply.\n\nForm No. 19 (Clause 63).\n\n\\[Requisition Nos.\\* \\]\n\n——\n\nOrder No.\n\nDate— 19.\n\nM\n\nPlease supply the undermentioned articles for the Department.\n\nDelivery to be made on the at\n\n

Quantity.

Article.

Contract Number.

Schedule Number of Contract.

Rate, as per Contract.

Amount.

Receipt of Officer to whom Delivery is made.

@ per

s.

d.

£

s.

d.

\n```\n\nOfficer authorized to Order.\n\nN.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. It is particularly requested that all accounts be promptly rendered. In the case of delay in the payment of accounts, the Head of Department should be communicated with.\n\n\\* To be inserted by Officer ordering supply.\n\nForm No. 20\\. (Clause 72.) Cr.\n\n——\n\nPAYMASTER’S CASH BOOK.\n\n——\n\nTo the Paymaster, No.\n\nYou are hereby authorized to pay the undermentioned accounts:—\n\nDate\n\n

Account No.

Name.

Appropriation to which chargeable.

Amount of Item.

Amount of Account.

Amount of Cheque.

Number of Cheque.

Regn. No.

Consecutive No.

Division.

Sub-Division.

Item.

£

s.

d.

£

s.

d.

£

s.

d.

Advances.

Final Payments.

Total.......

*Total brought forward............

* Total carried forward.............

\n```\n\n\\* For use of Paymasters only. \n\nForm No. 21 (Clause 91).\n\nSCHEDULE OF TRANSFER ACCOUNTS.\n\nMonth of Department\n\n

Deptl. No.

Particulars of Expenditure or Receipts Account (wording of Items of Expenditure should be briefly shown).

Amount of each Item of Expenditure or Sub-Head of Receipt.

Total of each Head of Expenditure or Head of Receipt and Total of Transfer Account.

Dr.

Cr.

£

s.

d.

£

s.

d.

£

s.

d.

\n```\n\nForm No. 22 (Clause 72).\n\nThe Sub-Treasury Accountant, No.\n\nThe following is a summary of—\n\n\\* Charges on Form 20 forwarded to the Paymaster this day\n\n\\* Schedule of Transfer Accounts forwarded herewith for the month of\n\n\\* Strike out whichever is inapplicable.\n\nDate— / /\n\n

Particulars of Expenditure or Receipts Account (wording of Items of Expenditure should be briefly shown).

Amount of each Item of Expenditure or Sub-Head of Receipt.

Total of each Head of Expenditure or Head of Receipt.

Ledger Folio.

Dr.

Cr.

£

s.

d.

£

s.

d.

£

s.

d.

\n```\n\nForm No. 23 (Clause 84).\n\nDEPARTMENTAL REGISTER OF ACCOUNTS.\n\n

Registration Number

Date.

Name.

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

Account.

Appropriation to be Charged.

Date of Form 20 on which Payment is Authorized.

Remarks.

£

s.

d.

\n```\n\nForm No. 24 (Clause 84).\n\nSALARY REGISTER.\n\nSalaries of Officers Stationed at\n\n

Appropriation.

Gross Annual Pay. This column to be filled in only in cases where there are deductions.

Deductions. S—Superannuation. R.—Rent.

Net Annual Pay.

Office.

Name.

No. on Page.

Pay for Fortnight ending—

1

2

3

4

5

6

7

8

9

10

11

12

13

£

Brought forward

1

2

3

4

5

6

7

8

9

10

Etc.

Carried forward or Total

\n```\n\n

Pay for Fortnight ending—

No. on Page.

Notes and References to be made neatly, and to be interlined so as to economize space. Notes for which there is no room here to be made at Foot.

14

15

16

17

18

19

20

21

22

1

2

3

4

5

6

7

8

9

10

Etc.

\n```\n\nForm No. 25 (Clause 85).\n\n——\n\nAPPROPRIATION LEDGER.\n\n

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.

£ s. d.

£ s. d.

£ s. d.

£ s d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Amount in Original Estimates

Amount in Additional Estimates--

Amount in Supplementary Estimates

Division No.

Subdivision No.

Transfers under section 37 of Audit Act

Service Total Provision - £

No. of Form 22.

Date of Entry.

Warrant Authority for Expenditure (Form 28) or Trust Fund Credit.

Accounts passed for Payment.

£ s. d.

£ s. d.

\n```\n\nNote.—The columns on the right hand side are not required for salary votes. Credits preceded by the letters “Cr.” should be entered in red ink, and deducted from the total of the column.\n\nForm No. 26 (Clause 91).\n\nSPECIMEN FORM OF TRANSFER ACCOUNT FOR EXPENDITURE.\n\n

—

Debits.

Credits.

State of Western Australia.

£

s.

d.

£

s.

d.

Division 134/3

Item 24—Account Books, &c......................

15

13

10

,, 25—Printing, Postage, Stamps, &c................

66

11

0

Division 30—Treasurer’s Advance, Authority No 346, Contingencies....

…

82

4

10

To relieve Treasurer’s Advance of the above amount charged temporarily pending provision under Supplementary Estimates

£82

4

10

£82

4

10

\n```\n\nNote.—References to be given hereon or on separate sheet to the amount and date of account in which the expenditure was originally made.\n\nAuthorizing Officer. Certifying Officer\n\nDate— / / Date— / /\n\n \n\nForm No. 27 (Clause 92).\n\n——\n\nSTATEMENT OF EXPENDITURE.\n\nMonth of\n\nHead of Expenditure\n\n| —— | Total | Item no 1. | Item no 2. | Item no 3. | Item no 4. | Item no 5. | Item no 6. | Item no 7. | Item no 8. |\n| ------------------------------------- | ----- | ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | ---------- |\n| Totals from last Statement †......... | | | | | | | | | |\n| Total for the month............... | | | | | | | | | |\n| Total of Appropriation Ledger | | | | | | | | | |\n\n† In the statement for July in each year no amount will be entered on this line.\n\nDate— / /\n\nForm No. 28 (Clause 93).\n\n———\n\nCommonwealth Treasury,\n\nMelbourne, 19\n\nWARRANT AUTHORITY FOR EXPENDITURE.\n\nThe Authorizing Officer,\n\nYou are hereby authorized to make payments not exceeding the amounts included in this Schedule.\n\n

Division No.

Subdivision No.

——

Amount.

Total.......

£

s.

d.

\n```\n\nThis authority lapses on the 30th June next.\n\nSecretary to the Treasury.\n\n \n\nForm No. 29 (Clause 99).\n\nPAYMASTER’S CASH-BOOK.\n\n

Dr.

Cr.

Date.

Particulars.

Amount.

See Form No. 20.

£

s.

d.

\n```\n\n———\n\nForm No. 30 (Clause 109).\n\nDate\n\nADVICE TO PAYEE.\n\nMemo, to\n\nHerewith please find cheque in your favour for £ for the following service, viz.:—\n\nNo acknowledgment of this cheque is required, but it is requested that, after indorsement, it be paid into the credit of your Bank Account, as soon as possible. The indorsement should agree exactly with the name of the Payee as shown on the face of the cheque.\n\nThe cheque is payable free of exchange.\n\nPaymaster,\n\n————\n\nForm No. 31 (Clause 109).\n\nDate\n\nADVICE TO CLAIMANT.\n\nMemo, to\n\nI have this day paid to Bank for credit to your account a cheque for £ in payment of the following service, viz.:—\n\nPaymaster.\n\n————\n\n

Form No. 32 (Clause 112).

Form No. 32.

Commonwealth of Australia.

ORDER No. 2.

ORDER No. 2.

\"\"Registration No.

of Account.

Date 19

The Paymaster,

Department of at

Registration No.

of Account.

Pay bearer amount of Account due to me

\"\"Amount in words

£

£

Signature of Claimant.

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.

\n```\n\n \n\nForm No. 33 (Clause 112).\n\n![](image.007.png)![](image.006.png)Commonwealth of Australia.\n\nOrder No. 3.\n\n————\n\nORDER TO PAY AGENT.\n\nTo the\n\nat\n\nSir,\n\nI 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 pence, being the amount of my account for\n\nSignature of Claimant\n\n————\n\nForm No. 33a (Clause 112).\n\n![](image.007.png)![](image.008.png)ORDER BY EMPLOYEE ON COMMONWEALTH WORKS.\n\nTo the Paymaster,\n\n…………………………………….\n\nPlease deduct from any wages due or coming due to me by the Commonwealth of Australia in connexion with the above works, the sum of ..................................pounds ………………........................................shillings and ....................................pence (£........................) and pay such sum to …………………………………………………………………………………………whose signature appears in the margin.\n\nDated the.........................day of .........................19\n\n………………………………………….\n\n(Employee).\n\n…………………………………………\n\n(Witness).\n\n\\* Here insert Railway or other work, as the case may be.\n\n————\n\nForm No. 34 (Clause 112).\n\n———\n\n![](image.007.png)![](image.008.png)er No. 4.\n\nSpecial Form for Pensions.\n\n———\n\nORDER TO PAY AGENT\n\nTo the\n\nat\n\nSir,\n\nI 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 pence, being the amount of my account for Pension for the period ending\n\n(See Certificate at back.)\n\nSignature of Claimant\n\nI hereby certify that I saw the Claimant sign his name on the face of this document on this day of 19\n\nSignature\n\nPosition\n\nPlace\n\n(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.) \n\nForm No. 35 (Clause 112).\n\n(Standing Authority.)\n\nThe Paymaster\n\nPlease pay to (whose signature appears in the margin) all sums due and all sums which hereafter may become due to me by the Commonwealth.\n\n![](image.007.png)Signature of Claimant\n\n![](image.009.png)Witness to Signature\n\nN.B.—This form must be prepared in duplicate, one copy to be forwarded by the Department to the Auditor-General. The witness must not be the person in whose favour this Order is drawn. Should it be desired to withdraw this Order, notice must be given in writing to the Paymaster. If payment is to be made into a Bank, the words “.. ..” whose signature appears in the margin may be struck out.\n\nForm No. 36 (Clause 32).\n\nREPAYMENTS TO CREDIT OF EXPENDITURE.\n\nStatement of Amounts paid this day of 19 to the Receiver of Public Moneys for the Department of at\n\n

Appropriation or Account to be Credited.

Particulars, including reason for Repayment.

Number and Date of Form 20 on which Account was included.

Number of Account.

Amount of Repayment.

Div.

Subdiv.

Item.

£

s.

d.

Total.......

\n```\n\nEntered\n\n \n\nForm No. 37 (Clause 122).\n\nDr. COUNTER CASH ADVANCE—CASH BOOK.\n\n

Date.

Particulars of Cash Received.

Amount.

Brought forward............

£

s.

d.

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

\n```\n\nCOUNTER CASH ADVANCE—CASH BOOK. Cr.\n\n

Date.

Details of Cheque Cashed.

Total of each Cheque Cashed.

Daily Total of Cheques handed to Receiver.

Name.

Cheque No.

Brought forward............

£

s.

d.

£

s.

d.

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

\n```\n\nForm No. 38 (Clause 127).\n\nCOMMONWEALTH PUBLIC ACCOUNT.\n\nThe Bank of at In Account with the Commonwealth of Australia. Bank Sheet of the 19\n\n

Balance on the

Dr.

Cr.

£ s. d.

£ s. d.

Date of Debit or Credit.

Debits.

Credit.

Cheque Number.

Particulars.

BALANCE...............................

£

\n```\n\nI certify that the above balance is correct.\n\nFor the Bank.\n\n\\[Bank Stamp.\\]\n\n \n\nForm No. 39 (Clause 89).\n\nAUDIT ACT 1901–1917, SECTION No. 37.\n\nTransfers submitted by the Honorable the Treasurer for the Approval of His Excellency the Governor-General in Council on the day of 19 .\n\n

Number.

Department.

Financial Year 19 .

Amount.

Division.

Subdivision.

From Item.

To Item.

£

s.

d.

\n```\n\nTreasurer.\n\nForm No. 40 (Clause 89).\n\nTo the Authorizing Officer.\n\nThe following Transfers have been made by the Governor-General in Council on the day 19 under Sec. 37 of the Audit Act 1901–1917.\n\n

Number.

Department.

Financial Year 19 .

Amount.

Division.

Subdivision.

From Item.

To Item.

£

s.

d

\n```\n\nSecretary to the Treasury.\n\nDate—\n\nForm No. 41 (Clause 141).\n\nTo the Auditor-General.\n\nSCHEDULE OF GOVERNMENT PROPERTY TO BE SOLD.\n\n| — | Name and Station of Officer directed to Sell. | Particulars of Property to be Sold. |\n| --- | --------------------------------------------- | ----------------------------------- |\n| | | |\n\nSignature of Minister.\n\nDate—\n\n \n\nForm No. 42 (Clause 142).\n\nThe Honorable the Treasurer,\n\nWarrant Authority for the following Expenditure will be required in connexion with the Department of during the Quarter ending\n\n

Division No.

Subdivision No.

Purpose.

Amount already granted for financial year.

Further sum required.

Total.

Total Appropriation for Year.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Total..........

\n```\n\nMinister of\n\nForm No. 43 (Clause 143).\n\nThe undermentioned Appointments, Promotions, Transfers, and variations in Pay have been made, viz.:—\n\n| Division. | Subdivision. | Name. | Office. | Date of Commencement | Rate of Pay | Approved by.* | Particulars: Whether appointed Permanently or Temporarily, Promoted, Transferred, &c. |\n| --------- | ------------ | ----- | ------- | -------------------- | ----------- | ------------- | ------------------------------------------------------------------------------------- |\n| | | | | | | | |\n\n\\* Governor-General in Council, Minister, Permanent Head, Naval or Military Commandant, Chief Officer, or as the case may be. State also if recommended by the Public Service Commissioner.\n\nTo the Auditor-General. Signature of Permanent Head or Chief Officer\n\nState of\n\nPrinted and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.","sortOrder":4}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2504},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":false,"description":"The Regulations maintain a consistent, focused scope on public financial administration throughout. They systematically cover the receipt, custody, banking, authorization and payment of public moneys without expanding into unrelated policy areas. Clause 7 repeals previous regulations and Clause 153 validates prior actions, indicating this is a consolidation rather than an expansion of scope."},"complexity_factors":["43 prescribed forms with specific column layouts and numbering requirements (Forms 1-43)","Complex mathematical formulas for salary calculations in Clause 52 (e.g., dividing annual salary by 313 days, multiplying by 12 for fortnightly pay, with different methods for fixed vs. variable hours)","Five-tier hierarchy of financial officers (Collectors, Receivers, Certifying Officers, Authorizing Officers, Paymasters) with overlapping but distinct duties","Multiple fund types requiring different handling (Consolidated Revenue Fund, Loan Fund, Trust Fund, Fidelity Guarantee Fund)","Detailed exception handling for edge cases (dishonoured cheques in Clause 24, unclaimed cheques in Clause 106, suspended receipts in Clause 36)","Mandatory double-entry bookkeeping requirements for Paymasters (Clause 123) with specific ledger accounts","Extensive cross-referencing between clauses and to the Audit Act 1901-1917","Conditional logic for different departments (e.g., Department of Trade and Customs has separate cash-book requirements in Clause 44)"],"plain_english_summary":"The 1919 Commonwealth financial rulebook prescribes exactly how public money is to be collected, banked, certified and paid, imposing a strict separation of duties among collectors, receivers, certifying and authorizing officers, and paymasters. \n\nIts mandatory daily banking, prohibition on mixing public and private funds, extensive numbered paperwork, fidelity guarantee contributions, tender limits and double-entry reporting aim to prevent fraud, ensure recoveries (e.g. dishonoured cheques) and provide auditable accountability."}},"importantCases":[],"_links":{"self":"/api/acts/treasury-regulations-1919","history":"/api/acts/treasury-regulations-1919/history","analysis":"/api/acts/treasury-regulations-1919/analysis","conflicts":"/api/acts/treasury-regulations-1919/conflicts","importantCases":"/api/acts/treasury-regulations-1919/important-cases","documents":"/api/acts/treasury-regulations-1919/documents"}}