London Account Regulations (Provisional)

1 London Account Regulations (Provisional)

STATUTORY RULES.

1910. No. 98.

PROVISIONAL LONDON ACCOUNT REGULATIONS UNDER THE AUDIT ACTS 1901-1906.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the within London Account Regulations under the Audit Acts 1901-1906 should come into immediate operation, and make the said Regulations come into operation forthwith as Provisional Regulations.

Dated this 31st day of October, One thousand nine hundred and ten.

DUDLEY,

Governor-General.

By His Excellency’s Command,

C. E. FRAZER,

For the Treasurer.

C.17334.—Price 8d.

INDEX TO LONDON ACCOUNT REGULATIONS.

<table cellspacing="0" cellpadding="0" style="width:102.2%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Clause No.</span></p></td></tr><tr style="height:1pt"><td colspan="10" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Accountant may not be also Paying Officer</span><span style="width:240.72pt; font-family:'Lucida Console', monospace; display:inline-block">.......................................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">16</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to keep a Ledger, Order Book, Register of Accounts, and Journal</span><span style="width:124.9pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">c</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:9.9pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to prepare accounts</span><span style="width:307.36pt; font-family:'Lucida Console', monospace; display:inline-block">...................................................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">a</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to check and initial accounts</span><span style="width:271.25pt; font-family:'Lucida Console', monospace; display:inline-block">.............................................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">b</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:28.8pt; margin-left:14.4pt; margin-bottom:0pt; text-indent:-14.4pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to complete the certificate of every account in respect of the manner of payment of the account</span><span style="width:5.83pt; text-indent:0pt; display:inline-block"></span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:bottom"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">23</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to record all authorities for payment into bank accounts</span><span style="width:163.5pt; font-family:'Lucida Console', monospace; display:inline-block">...........................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">23</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to see personally to advices to creditors of payments into their bank accounts</span><span style="width:77.41pt; font-family:'Lucida Console', monospace; display:inline-block">............</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to audit Commonwealth accounts in London</span><span style="width:207.07pt; font-family:'Lucida Console', monospace; display:inline-block">..................................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">d</span><span style="font-family:'Times New Roman', serif">), 45</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to have access to memorandum book of Official Secretary (Form 9)</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:25.3pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-left:14.4pt; margin-bottom:0pt; text-indent:-14.4pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to see all countersigned cheques on hand at close of each day, and vouchers for payments made during the day</span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:bottom"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to check ditto ditto with Memorandum Book of Official Secretary</span><span style="width:121.56pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to check and initial acquittances to all payments made at close of each day</span><span style="width:87.72pt; font-family:'Lucida Console', monospace; display:inline-block">..............</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to examine Bank Account and compare with Bank Pass Book</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">45 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">a</span><span style="font-family:'Times New Roman', serif">), 45(</span><span style="font-family:'Times New Roman', serif; font-style:italic">e</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to reconcile balance of Bank Pass Book with balance of Bank Account</span><span style="width:102.13pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">45 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">d</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to inspect and examine vouchers</span><span style="width:254.59pt; font-family:'Lucida Console', monospace; display:inline-block">..........................................</span></p></td><td style="width:10.9%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">45 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">b</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td style="width:6.14%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">”</span></p></td><td colspan="9" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font