84Appropriation ledger

84 Appropriation ledger

(1) An Authorizing Officer shall maintain an appropriation ledger, which shall include particulars of:

(a) the heads of expenditure under which moneys are available in respect of which he is empowered to authorize payments;

(b) the amounts in respect of which he is empowered to authorize payments under each of those heads of expenditure;

(c) all payments that he has authorized to be made under each of those heads of expenditure; and

(d) all repayments to the credit of each of those heads of expenditure.

(2) An Authorising Officer must not credit an amount to a head of expenditure unless that amount is either:

(a) money received in repayment of expenditure; or

(b) a payment made for the purpose of adjusting expenditure;

referred to in section 36C of the Act.

(3) If the Secretary of the Department of Finance requires the Secretary so to do, the Secretary shall cause to be submitted to the Secretary of the Department of Finance particulars of the arrangements followed, or proposed to be followed in maintaining a particular appropriation ledger.

(4) Where, in pursuance of the last preceding subregulation, particulars of the arrangements relating to the maintenance of an appropriation ledger are submitted to the Secretary of the Department of Finance, he may, by instrument in writing:

(a) approve those arrangements; or

(b) vary those arrangements and approve them as varied by him.

(5) Where, under the last preceding subregulation, arrangements relating to the maintenance of an appropriation ledger have been approved by the Secretary of the Department of Finance, the Authorizing Officer maintaining that ledger shall not maintain it otherwise than in accordance with those arrangements.