116Accounting officer to obtain receipt when paying certain amounts

116 Accounting officer to obtain receipt when paying certain amounts

(1) Subject to subregulation (2), an accounting officer shall, at the time of paying an amount, obtain a receipt for the amount from the person to whom the amount is payable or from a person authorized in writing by that person to give such a receipt.

(2) Subregulation (1) does not apply where:

(a) an accounting officer pays an amount by means of a cheque that:

(i) is crossed;

(ii) is made payable to order; and

(iii) is marked Not Negotiable; or

(b) an accounting officer, in the presence of another accounting officer, pays in cash:

(i) an amount of salary; or

(ii) an amount in the nature of salary;

and those officers give, in respect of that payment, a certificate in accordance with Form 15.