PROVISIONAL NAVAL ACCOUNT REGULATIONS UNDER SECTION 63a OF THE AUDIT ACT 1901-1912.
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 following Regulations under the Audit Act 1901-1912 should come into immediate operation, and, further, should be taken to have come into operation on the 1st day of January, 1913, and make the Regulations to come into operation accordingly as Provisional Regulations.
Dated this 17th day of June, One thousand nine hundred and thirteen.
DENMAN,
Governor-General.
By His Excellency’s Command,
ANDREW FISHER,
Treasurer.
NAVAL ACCOUNT REGULATIONS (SECTION 63a OF THE AUDIT ACT 1901–1912).
“NAVAL EXPENDITURE.”
“63a.—(1.) Notwithstanding anything in this Act contained, the Governor-General may make such regulations and arrangements as he thinks necessary or convenient relating to the expenditure of moneys for the purposes of the Australian Navy and Naval Establishments, and to any matters incidental thereto, including the receipt, care, custody, and management of moneys, the due accounting for moneys, the keeping of books and accounts, the furnishing of statements, returns, and vouchers, and the inspection, record, and audit of books, accounts, statements, returns and vouchers.
DEFINITIONS.
In these Regulations unless the contrary intention appears:—
“Minister” means the Minister of State for Defence.
“Treasurer” means the Treasurer of the Commonwealth.
“Naval Board” means the Board of Administration for the Naval Forces.
“Naval Secretary” means the Officer appointed to be the Secretary of the Naval Board of Administration.
“Director of Navy Accounts” means the Officer appointed to be Director of Navy Accounts in the office of the Naval Administration.
“Commanding Officer” means the Officer in actual command of one of His Majesty’s Australian Ships.
“The Accountant Officer” means the Officer in charge of cash, victualling, and clothing duties.
RECEIPT AND EXPENDITURE OF PUBLIC MONEYS.
1. These Regulations shall apply to the receipt and expenditure of public moneys in all His Majesty’s Australian Ships, and in Naval Establishments or offices.
2. The Accountant Officer of a ship or establishment, under the direction of the Commanding Officer, shall be responsible for collecting, receiving and disbursing moneys for or on behalf of the Commonwealth, and he shall perform all the duties required of him as laid down in these Regulations, in connexion with keeping accounts, books, and records and of rendering accounts and returns.
3. The Treasurer may arrange for Accountant Officers to obtain necessary advances of money from the Commonwealth Sub-Treasury of any State or of the Northern Territory, or in such other manner as he may direct.
The following directions are to be observed in obtaining money under these Regulations for the Public Service:—
(a) Requisitions for supplies of money are to be made out on Form A.S. 5.
(b) Requisitions, which must be approved by the Commanding Officer, shall show the estimated amount required for expenditure, and the balance of public money in the hands of the Accountant Officer at the date of application.
(c) Requisitions are to be for so many pounds sterling—fractions of a pound are not to be demanded.
(d) Requisitions are to be made out in triplicate; the original and duplicate copies being forwarded by the Officer advancing the money to the Accountant to the Commonwealth Treasury, Melbourne, and the Director of Navy Accounts respectively. The duplicate and triplicate copies are to be signed by the Treasury Officer advancing the money, and the triplicate returned to the Accountant Officer, who is to forward it as a debit voucher to his Cash Account.
(e) The original and duplicate requisitions are to be forwarded as above on the same day as the money is supplied.
In order to insure that the balance of public money on board His Majesty’s Australian Ships is at all times kept at as low a figure as is consistent with the requirements of the Service, the following Regulations are to be observed by Accountant and Commanding Officers in connexion with all demands for cash:—
(a) With the approval of the Commanding Officer, ships may apply for the money required for one month. Supplies are, as a rule, to be drawn as nearly before the date of payment of wages as is practicable.
(b) Ships may apply for the money required for a longer period than one month, in exceptional circumstances, subject to the approval of the Naval Board.
(c) A month’s requirements will ordinarily be less than £8 per head of the numbers borne in the complement, and, except in the cases of flagships, depôt ships, and ships on detached or miscellaneous services, all demands for cash are to be considered with reference to this standard by the Officers authorized to approve them.
(d) If on any occasion it is considered necessary to exceed this standard, an explanation of the circumstances is to be given on the back of Form A.S. 5, on which the demand for the money is approved. In flagships, depôt ships, and ships on detached or miscellaneous services, where no similar standard can be applied, the probable requirements are to be estimated on the basis of current or anticipated expenditure.
(e) In cases where a ship is going out of commission or where for any reason the balance of public money on board is much in excess of the anticipated requirements of the service, the Commanding Officer shall notify the Director of Navy Accounts at the earliest date in order that arrangements may be made for the balance of public money, or the amount in excess of anticipated requirements, to be lodged to the Commonwealth Public Account.
6. (a) All public money in charge of the Accountant Officer is to be kept in the money chests provided, and these chests are to be used for this purpose and no other. The Accountant Officer will be held responsible for any loss of such money which may occur, and no explanation will be admitted in respect of any loss until it is satisfactorily proved that the public money had always been kept in the chests provided for the purpose, and that the keys had invariably been kept in his personal custody.
(b) When a key of a money chest is missing, the proper lock should at once be so altered that the missing key may be rendered useless. On a money chest becoming from this or any other cause insecure, the Accountant Officer is immediately to report the circumstances to the Commanding Officer in order that a survey may be held on it, the report of which is to be transmitted for the information of the Naval Board with a statement of the measures adopted for the better security of the public money.
7. (a) Men desirous of depositing money in the hands of the Accountant Officer for custody only, are to be permitted to do so, provided that when the amount at deposit in any specific case exceeds a sum of £50, the authority of the Commanding Officer is to be obtained.
(b) Transactions of this nature are to be recorded by the Accountant Officer on Form A.S. 37 as they occur, and the correctness of each entry is to be attested on the form by the signature of a Lieutenant or other Officer of the Military Branch, one of whom is always to be present whenever deposits or withdrawals take place. The Form A.S. 37 is to be produced at the time the money in the hands of the Accountant Officer is verified in accordance with Article 14.
(c) Money deposited in this manner is to be stored in a separate money chest from that in which Public Funds are kept.
(d) All moneys in the charge of the Accountant Officer belonging to the Ship’s Fund, Service Canteen, Wine and Mess Funds, and any sums held by him in custody for a Canteen tenant, are similarly to be kept in the separate chest, apart from the balance of public money.
(e) The Commonwealth is not liable to make good losses which may occur in respect of any of the deposits referred to in this Article, and all persons before depositing money are to be so informed.
(a) Banking Accounts are not to be opened without the approval of the Treasurer.
(b) An application to the Naval Board for permission to open a Banking Account is to state fully the name and branch of the Bank proposed, and the reason for its choice, also the necessity for opening the Account.
9. (a) The Accountant Officer shall keep a Cash Account, Form A.S. 29, in duplicate, which is to contain a complete record of his daily receipts and payments.
(b) Every item, whether of receipt or payment, is to be entered daily by the Accountant Officer himself in its actual order of occurrence, so that by striking a balance the amount which should be in his hands may be ascertained at any time.
10. The Cash Account is to be totalled and balanced on the last day of every month, and on the Accountant Officer being superseded, or on the ship being paid off, and an abstract of the transactions prepared on Form A.S. 30.
(a) Should the Accountant Officer join the ship after the first day of a month, his first account is to be rendered from the date of his taking charge to the last day of that month.
(b) The account is to commence with the balance transferred to him from his predecessor, after the amount has been verified as directed by Article 14.
12. The Accountant Officer is to prepare an Abstract Cash Account on Form A.S. 30 for each month, classifying and grouping all items of receipt under the correct head, and classifying and grouping all expenditure under the various Divisions, Subdivisions, and Items of the Appropriation Act. The total amount of the pay certificates for each month (see Regulation 24 (i) ) is to be shown in the Cash Account and Abstract as a charge against the Pay Vote.
13. (a) Within the first ten days of each month the Cash Account and Abstract of the preceding month, with supporting vouchers, are to be delivered by the Accountant Officer to the Captain, who shall give him a receipt for it. The Cash Account and Abstract are to be kept in the Captain’s own possession until the first opportunity that offers of forwarding them. The Captain shall personally transmit the Account and Abstract and all supporting vouchers to the Director of Navy Accounts as soon as possible. When despatched, he shall note in his letter-book the date, and by what conveyance, they were forwarded. The duplicate copy of the Cash Account shall be retained by the Accountant Officer.
(b) The Cash Account and Abstract and all vouchers are to be examined by the Assistant-Paymaster or Clerk of the Ship, as well as by the Accountant Officer before transmission, and their initials are to be affixed thereto.
(c) Although there may be no Cash transactions during the month, the Accountant Officer is to render an account exhibiting any balance remaining thereon; when there is no balance or transaction to record, a “nil” account is to be rendered for the period.
14. (a) The Commanding Officer, or two or more Officers specially appointed by him, shall count the balance of public money in the Accountant Officer’s charge, and compare it with that shown by the Cash Book:—
I. At uncertain periods, but at least once in three months.
II. On the last day of each month, after all payments for the month and quarter have been made.
III. On paying off.
IV. On the Accountant Officer being superseded or relieved.
(b) The following instructions show the procedure to be followed by the Examining Officer in conducting the verification of the Accountant Officer’s money balances on board H.M.A. Ships, but they are not intended to relieve the Examining Officer of any responsibility for the thoroughness or correctness of his examination, or to prevent him from adopting any additional precautions he may consider necessary:—
The Examining Officer should have before him, at one and the same time, the whole of the cash (including money held by the Accountant Officer under Art. 7) on board, with the bank certificate of balance in the case of a ship allowed to have a banking account, together constituting the balance in the hands of the Accountant Officer. A statement showing the amount of canteen, &c., money on hand is also to be produced for inspection at the time, and with the cash, &c., should remain in the presence of the Examining Officer till the verification of the balance has been completed by him, and the certificate on the back of the Cash Account signed.
Bank notes, postal orders, &c., should be counted in detail, and loose cash either counted, measured in pay trays, or weighed, if there be means at hand, as may be considered necessary or desirable.
Bags of gold should be opened and counted, but bags of silver and copper, sealed up by bankers or other responsible persons, may be taken at their marked contents, should the Examining Officer be satisfied on a close inspection that they have not been opened or otherwise tampered with, subject, however, to his opening and verifying the contents of one or more bags, which he will himself select.
(c) On the last day of each month the Commanding Officer shall examine, or cause the before-mentioned Officers to examine, the Cash Account for the month, and, in so doing, the vouchers or other necessary documents in support of the debits and credits are to be inspected, and the amounts compared with the several entries in the Cash Account.
The balance of public money, as shown in the Account, is also to be compared with the balance actually found, and the Account and Certificates signed as required by paragraph (b) of this Article. Should any corrections be necessary, they are to be made in red ink, and initialed by the Commanding Officer, or by the Examining Officers, and a detailed statement is to be attached to the Cash Account and forwarded for the information of the Director of Navy Accounts.
15. (a) The Accountant Officer is responsible for collecting and bringing to account in the manner prescribed in these Regulations moneys due to the Commonwealth.
He shall give proper printed receipts for all amounts received except as follows:—
In the case of fines or other amounts due to the Commonwealth by Officers and men serving on board His Majesty’s Australian Ships, the Accountant Officer shall debit the amount on the ship’s ledger against the pay of the person concerned.
(b) All books of receipt forms shall be obtained from the Director of Navy Accounts.
16. (a) Under the authority of the Commanding Officer, the Accountant Officer shall pay out of the public money in his charge all amounts due for pay and authorized allowances, and all authorized contingent and incidental expenditure.
(b) Except as may be otherwise provided in these Regulations, the Accountant Officer shall obtain a proper receipt in writing for every payment made.
(c) Payment may be made to persons authorized by power of attorney, to executors and administrators on production of probate or letters of administration, or to any person other than the original claimant to whom the Naval Board approves of payment being made.
(d) Details of all accounts for contingencies are to be given on the prescribed forms, and the necessary acquittance for payment taken on the form, if practicable; all accounts shall be certified by the Commanding Officer and the Accountant Officer before payment.
(e) The Accountant Officer shall advance to the Medical Officer, subject to the approval of the Commanding Officer, such an amount as may be necessary to provide for extra fresh diet and small expenses for the sick. This advance is not to appear as a credit entry in the Cash Account, but the approved requisition and Medical Officer’s receipt are to be kept in the money chest. The Medical Officer shall from time to time render an account, with supporting sub-vouchers, detailing the payments which he has made. The Accountant Officer shall then repay, through the Cash Account, the amount expended.
17. (a) All vouchers in support of payments are to be distinguished by numbers commencing with No. 1 on the first day of each quarter; the vouchers should correspond in size with Monthly Cash Account, and, when forwarded into office, should be securely attached to the Cash Account, and not folded more than one-half lengthwise. On the face of every voucher the nature of the transaction and the authority for payment are to be distinctly shown—i.e., the Financial Regulation, Naval Board, or other authority.
(b) Documents forwarded in support of items of receipt are to be distinguished by letters of the alphabet commencing with letter “A” on the first day of each quarter. When the alphabet is exhausted, it is to be recommenced as often as may be required, the series of letters being then distinguished as “A2,” “B2.” and so on.
Vouchers are not to be indorsed, but the letters and numbers assigned to each are to be noted on the upper right hand corner.
18. All vouchers for payment are to be prepared in duplicate. The original vouchers are to be forwarded with the Cash Account for the month in which the payments have been made (excepting ledgers, which are to be transmitted into office at the earliest opportunity after the end of the quarter). The duplicate vouchers, which are to be distinctly marked as such, are to be retained by the Accountant Officer, ready to be produced in the event of his being called upon to furnish them.
19. If the Accountant Officer is superseded or removed before the termination of the quarter, his successor is to commence with a new series of letters and numbers for the vouchers appertaining to his account.
20. Fractional parts of a penny are to be excluded from totals of all vouchers and lists, and are not to be inserted either on the debit or credit side of the Cash Book, or Abstract Cash Account.
21. Foolscap is to be used for Accounts and Vouchers, for which printed forms are not supplied.
22. Vouchers for carriage or boat hire are to be supported by receipts in all cases where the expenditure exceeds 5s., and a certificate is to be given on the claim as to the necessity for the expenditure.
A separate entry need not be made in the Cash Account for each transaction, but the amounts paid for each month are to be scheduled on Form A.S. 27, and the total entered in the Cash Account.
Similarly, vouchers for incidental expenditure are to be supported by receipts and certificates and scheduled separately on Form A.S. 27.
23. Where the Commanding Officer considers that, in the interest of the Service, it is desirable to pay the amount of any fine inflicted on a member of the ship’s company in a Civil Court, the Accountant Officer may do so out of the public money in his charge.
Every amount paid in the above circumstances shall be charged on the ledger against the pay of the rating concerned, and the receipt of the Court, which must accompany the Cash Account into office, shall be sufficient acquittance in respect of the amount charged against the rating concerned.
PAYMENT OF SHIP’S COMPANY.
24. The pay and allowances of all persons serving on board His Majesty’s Australian Ships shall be paid to them, without acquittance, subject to the following provisions:—
(a) The Accountant Officer under the Captain is specially charged with the duty of making payments and of keeping the requisite accounts. He, only, or such Junior Accountant Officer as he may, where necessary, intrust with the duty, is authorized to issue money from the Public Chest for such payments, and to receive for return to the Public Chest such moneys as may for any reason not have been paid. Where possible, all payments are to be made by him personally, or by an Officer under his personal direction, and he is responsible for the correctness of all credits of pay, extra pay, and allowances; for all deductions and calculations; and for all forfeitures of pay and allowances being brought to account.
(b) The Captain shall arrange for the ship’s company and supernumeraries to be mustered for payment at the time most convenient to the Service, and when the smallest number of men will be absent on duty, and for the subsequent payment on the same day of those men who were absent from the general muster.
(c) The general and miss-muster payments are to be made in the presence of the Captain, or, should that not be practicable, in the presence of an Officer not below the rank of Lieutenant, who is to satisfy himself that complaints and inquiries of every description are investigated and settled forthwith, unless for any reason reference to higher authority is necessary. If possible, both payments should be witnessed by the same Officer.
The police of the ship are to be in attendance.
(d) Before the payment commences, the following directions are to be complied with:—
All figures, including totals, are to be inserted in ink on the Ship’s Ledger or Pay List that will be used at the payments.
The number of coins of each denomination required for payment of the men named on each Folio of the Ledger or Pay List is to be ascertained and entered in the Coin Book (Form A.S. 11a), the total thereof being the amount of cash required to be taken from the Public Chest for the payment.
In the cases of men who, by the information in the Ship’s Office, will be unable to attend either the general or miss-muster payment, being on leave, sick in Hospital, or in the sick bay, or on duty away from the ship, a red pencil line is to be drawn across the money column opposite their names to indicate the improbability of their being able to attend the payment. The pay of these men is not to be included in the amount coined as above, but should any of them attend the general or
miss-muster payment, they may be paid thereat the amounts to which they may be entitled, such amounts being shown as “additions” in the Coin Book and entered or re-entered on the Ship’s Ledger or Pay List above the line previously drawn in the money column, the totals of the Ledger or List being altered accordingly.
The amount which each person is to receive in cash is to be placed by the Accountant Officer in the proper compartment of the Pay Trays. Where it is not possible for the Accountant Officer to do this himself, he is to take steps to insure that the duty is correctly performed.
The Accountant Officer shall satisfy himself that all necessary steps have been taken by his staff to insure that the amounts entered for payment in the Ledger or Pay List as well as the amount of the coins entered in the Coin Book are correct.
(e) Where an Assistant Paymaster or Clerk is borne, and is on board at the time of payment, the names of the men and the amounts payable are to be called out by him. He will insert a tick against the amounts paid at the general and miss-muster payments, using different coloured pencils to distinguish those payments. Amounts not paid either at the general or miss-muster payments are to be lined through by him in ink, the totals on the Ledger or Pay List being correspondingly altered and the amounts entered under “Deductions” in the Coin Book.
Where an Assistant Paymaster or Clerk is not allowed in complement, or, if allowed, is not on board when the payments are made, the foregoing duties may be discharged by a Writer, a statement of the reason for employing a Writer in the latter case being furnished on the Certificate of Payment (Form A.S. 17).
(f) When the miss-muster payment is ended—
The corrected totals of the Ledger or Pay List are to be abstracted and the Coin Book is to be closed and signed by the Accountant Officer, who will satisfy himself that the total amount shown as paid by these documents agrees with the amount which he has paid out of the Public Chest,
and
A Certificate on Form A.S. 17 of the amount paid at the general and miss-muster payments is to be prepared and signed by the Accountant Officer, by the Officer or Officers who witnessed the payments, and by the Assistant Paymaster, Clerk, or Writer, who called out the men’s names and amounts at the Pay Table.
(g) The signature of the Witnessing Officer on Form A.S. 17 will be taken as certifying that the ship’s company and supernumeraries were duly mustered and paid, and that all complaints and inquiries were investigated
in his presence, and the signature of the Assistant Paymaster, Clerk, or Writer will be taken as certifying that any amounts not paid have been lined through on the Ledger or Pay List; that, these amounts excepted, the sums appearing on the Ledger or Pay List were paid to the men against whose names they are entered; and that the amounts shown as paid have been correctly totalled and abstracted.
(h) Men unable from any cause to attend either the general or miss-muster payment are to be paid individually by the Accountant Officer, their receipts for the amounts paid to them being obtained in a book for casual payments which is to be kept for the purpose in the charge of the Accountant Officer (Form A.S. 18). Men in the sick bay who are unable to attend to receive their wages are to be paid by the Medical Officer, who will sign the Casual Payments Book on their behalf.
(i) The total amount of the casual payments for each pay is to be added to the Certificate of Payment (Form A.S. 17) prepared under Clause (f) above.
The total amount of the payment recorded in the certificate is to be credited in the Accountant Officer’s Cash Account, the certificates being scheduled where necessary on Form A.S. 27.
(j) The Accountant Officer may be required at any time to forward into office the Ship’s Ledger, Pay List, Coin Book, and Casual Payments Book for examination, and accordingly he shall take all necessary steps to insure their being preserved, and to guard against their being tampered with; in any case they are to be retained for two years from the date of the transactions recorded therein.
(k) Erasures on Pay Books, Accounts or Vouchers are not to be made in any circumstances. Any alterations necessary before, at, or subsequent to the payment are to be made by lining through the original figures, and inserting the corrected figures, every alteration being initialled by the person making it.
25. (a) Officers and men of the Royal Australian Navy shall be paid interim mid-monthly and end-monthly payments on account of pay and allowances in accordance with the scales laid down in Financial and Allowance Regulations, Nos. 47 and 48 under the Naval Defence Act, less half the amount of any monthly allotment of pay, provided that they are not paid such an amount as will bring them into debt with the Crown. The balance of the amount due to each person on account of pay and allowances for the quarter, after allowing for all charges in respect of allotments and other authorized abatements, shall be paid on the last pay day of each quarter, the gross and nett sums due to each Officer and man being calculated and inserted in the ledger for final adjustment.
(b) In cases of desertion where a debt exists on pay account, and in circumstances where it is considered desirable in the interests of the Service to discharge a man to shore when in debt to the Crown, the Naval Board may approve of any fines (or other charges in the nature of fines) causing such debt being reduced by an amount which will extinguish the debt on the rating’s account.
26. Payments are to be made generally on 15th and on the last day of each month, or on the preceding week-day where any such day falls on a Saturday, Sunday, or public holiday. The Commanding Officer may, in special circumstances, approve of payment being made to the ship’s company on days other than those set out above, provided that in cases where it is proposed to pay in advance for any period exceeding three days, the approval of the Naval Board must first be obtained.
27. (a) The Accountant Officer shall keep a ledger in the prescribed form (A.S. 41-41A and A.S. 41B). This ledger shall contain a complete record in regard to all persons serving on the ship of:—
Pay and authorized allowances prescribed in Financial and Allowance Regulations under the Naval Defence Act approved to be paid on the ledger.
Allowances granted under Naval Board Authority (which is to be quoted on every ledger on which the credit appears) approved to be paid on the ledger.
Transactions under Clothing Gratuity.
Deferred pay credited.
All debits against pay.
The number of rations with which the Accountant Officer may be entitled to be credited in his victualling account.
(b) The ledger is to contain the names of all persons of whatever rank or rating, and whether belonging to the Service or not, who are borne or victualled during the period to which it relates. It is also to contain a debtor and creditor account for every person entitled to pay or incurring charges, and all the particulars required by the headings of the columns are to be duly furnished.
(c) It is to be kept constantly complete by the entry of every transaction or particular at the time of its occurrence.
(d) It is to be closed and sent into office at the end of every quarter and a new ledger is to be commenced on the first day of the succeeding quarter. It is also to be closed and sent into office when the ship is paid off.
(e) The ledger shall be kept in duplicate independently and concurrently, so that one may serve as a check upon the other, and where the ship’s complement admits of it, one of the ledgers is to be kept by an Accountant Officer.
(f) The ship’s ledger should be in agreement in every particular with that which is sent into office.
(g) The Officers’ and men’s sections of the ledger are to be rendered separately, each complete in itself in regard to the scheme of complement, certificates, lists, and index; but on being sent from the ship they are to be securely tied together, the several lists and folios following
in proper numerical order so as to form one ledger. An Abstract Form A.S. 41 B duly balanced is to be rendered for the complete ledger, also a summary of all debits on the ledger to Naval votes for adjustment with amounts already charged in pay certificates. (See Regulation 12.)
(h) The Officers, seamen, and boys forming the ship’s complement, as well as the supernumeraries and others, are to be classified in lists. While in course of preparation the ledger, if possible, should be so arranged as to avoid the inclusion of blank pages in the completed volume.
(i) The ledger and all documents in support thereof is to be forwarded to the Director of Navy Accounts within twenty-one days after the termination of the period to which it relates.
The entries on the ledger shall be the intimation to the Auditor-General in respect of persons serving in H.M.A. ships of appointments, variations in pay and allowances, transfers, resignations, removals, discharges, desertions, and fines.
(a) When any person is received on board, his name, the place where, or ship from which he was received, his rank or rating, the date of commencing pay, rates of pay and allowances, and other information, as well as the official number of each man and boy, are to be immediately inserted in the ledger and verified by the man’s service certificate.
(b) In the case of an Officer, the date of his appointment, in whose’ vacancy, and whether additional or for special service, are also to be stated.
(a) The characters and abilities in rating awarded to petty officers, seamen, and others are to be carefully noted on the ledger for the quarter in which the assessment of character and ability is made on the Service Certificates. The notation as to character is to be carefully distinguished from that as to ability, which it is invariably to precede.
(b) The name and address of the nearest known relative or friend of each seaman and boy serving afloat are to be noted in the ledger on which they are borne for pay on 1st September in each year. Men not borne for pay, or in prison, on 1st September, are to have their relatives’ names and addresses noted in the ledger on which they are next re-entered for pay.
(c) Recommendations for good conduct medals, the award and deprivation of good conduct badges, notations of offences and punishments by warrant, and special recommendations as to gallantry, &c., are also to be duly noted in the ledger.
(d) All men and boys recovered from desertion are to be so noted on the ledger with the name of the ship from which they deserted and the dates of desertion.
Officers and men are, as a rule, to retain one number on the ship’s books during the whole period of the commission, and those who may have been discharged and re-entered in the same quarter are to return to their original numbers; but if, from having been borne as supernumeraries, or from any other cause, their names necessarily appear in more than one place in the books, cross references are to be made at each entry so that there may be no difficulty in tracing the whole of their services.
32. (a) When Officers or other persons are transferred to another ship a Transfer List for each ship, Form A.S. 45, is to be prepared by the Accountant Officer, verified by the ledger, and duly signed, showing the official numbers of the men and boys, with all the particulars required by the Form. This Transfer List is to be sent with them to the ship to which they may be transferred.
(b) The Transfer List is to be completed on board the ship to which the Officers or men are transferred by the insertion of the lists and numbers at which they are entered.
(c) Transfer Lists are to be transmitted into office with the ledger of the ship to which they are transferred.
ALLOTMENTS IN AUSTRALIA.
33. (a) Subject to the approval of the Commanding Officer, Officers and men may make allotments of their pay on the prescribed Form A.S. 63, to any person above the age of eighteen years at any rate not exceeding the maximum for the corresponding rate of pay as shown in Financial and Allowance Regulations under the Naval Defence Act.
(b) Except in special circumstances, to be approved by the Commanding Officer, the minimum rate of allotment for men shall be 10s. per month.
(c) When a man’s rate of pay exceeds 4s. per day, his maximum allotting rate may be taken as that allowed for the rate of pay which is nearest to his actual daily rate.
(d) Allotments may be made payable at any place where a Post Office transacting money order business exists.
(e) Particulars of allotments declared are to be furnished monthly, on the first day of the month, to the Navy Office, on Form A.S. 63.
(f) Allotments are to come into force on the first day of the month following the date on which the allotment is declared, and are payable for complete months only.
(g) The first payment will be made to the allottee on the last working day of the month in which the allotment commences.
(h) Particulars of alterations (on Form A.S. 63) or stoppages (Form A.S. 54) of amounts allotted are to be reported to the Navy Office monthly. At least one month’s notice of stoppage or alteration of allotment is to be given to the Navy Office.
(i) In cases of desertion, death, or discharge of persons with allotments in force, a notification of stoppage should be sent at once by telegraph to the Director of Navy Accounts in addition to the monthly report.
34. (a) Payment shall be made only to the allottee personally, unless such person may be unable, from illness or infirmity, to attend, in which case payment may be made to a person producing the official authority, with the allottee’s written order, duly signed and witnessed, for payment to such person, provided that the Paying Officer may not see reason to doubt the authenticity of the order.
(b) The Paying Officer will also be required to satisfy himself, so far as may be expedient, of the title of the claimant; and if on any application for payment, the Paying Officer may entertain any doubt as to the claimant’s title, he may require from the claimant or from the claimant with other persons, such statutory declaration or declarations as he may deem requisite.
(c) On paying an allotment, the Paying Officer shall take a receipt, on the authorized form, and shall indorse on the official authority, held by the allottee, the date of the payment, and the term for which it is made.
(d) When the death of an allottee may come to the knowledge of the Officer by whom the allotment is payable, that Officer shall indorse the date of his receipt of, the information on the official authority for payment, and return the same to the Director of Navy Accounts.
ALLOTMENTS PAYABLE IN UNITED KINGDOM.
(a) Allotments of pay payable in the United Kingdom may be made by ranks and ratings serving in the Royal Australian Navy subject to the conditions prescribed for allotments payable in Australia, with the following exceptions:—
I. Allotments are to be declared, altered, or stopped on the Forms (S. 63 and S. 54) prescribed by the Admiralty.
II. All allotment forms are to be submitted to the Navy Office in duplicate.
III. Allotments are to come into force on the first day of the second month following the date on which the allotment is declared.
IV. Three months’ notice of stoppage or alteration of allotment is to be given to the Navy Office.
(b) Amounts paid by the Admiralty on behalf of the Commonwealth in respect of allotments shall be refunded periodically. Payment of any claim to the Admiralty in respect of allotments paid shall be sufficient acquittance in respect of payment of the allotments covered thereby.
SAVINGS BANKS IN H.M.A. SHIPS.
36. (a) Agencies of the Commonwealth Bank (Savings Bank Department) may be established in His Majesty’s Australian ships, and Accountant Officers may be appointed as agents of the Commonwealth Bank to transact Savings Bank business, and they shall be subject to instructions issued by the Governor of the Commonwealth Bank.
(b) All moneys received by the Accountant Officer in the capacity of Commonwealth Savings Bank officer, which cannot be lodged with the Savings Bank on or before the first day of any month, shall be brought to account in his Cash Account, and treated in every way as Public Money. The amount of money brought to account in this way shall be telegraphed to the Director of Navy Accounts forthwith.
(c) The statements required to be furnished to the Superintendent of the Commonwealth Savings Bank shall in such cases be transmitted at the earliest opportunity direct to the Director of Navy Accounts.
(d) Moneys brought to account in accordance with this Regulation shall be treated as an amount advanced to the Accountant Officer of the ship concerned, to meet public expenditure.
PAYMENTS TO CASUAL WORKMEN AND EMPLOYES AT NAVAL BASES AND NAVAL ESTABLISHMENTS.
37. Payments to casual workmen and employés at Naval Bases and Naval Establishments may be made without acquittance, subject to the arrangements for payment being approved by the Naval Board on the recommendation of the Director of Navy Accounts.
The following directions shall invariably be observed in such cases:—
I. Before payment commences the names of the employés and the amount due to each for the period covered by the payment, and all figures and totals shall be inserted in ink on the pay sheet or pay list from which payment is to be made.
II. Payment shall be made in the presence of two witnessing officers, in addition to the Paying Officer or Paymaster making the payments, and the clerk assisting at the payment.
III. One of the witnessing officers shall be the officer in charge, or a senior officer, of the establishment or works.
IV. After all payments have been made a certificate of the amount paid shall be prepared and signed by the Paying Officer, by the officers who witnessed the payment, and by the clerk assisting. The signature of the witnessing officers will be taken as certifying that the employés were duly mustered and paid, and that all complaints and inquiries were investigated in their presence, and the signature of the Paying Officer and clerk will be taken as certifying that the sums appearing on the pay sheet or pay list were paid to the men against whose names they are entered, and that the pay sheet or pay list is correctly prepared and totalled.
V. Men unable to attend at the general payment are to be paid individually by the Paying Officer, and receipts for the amounts paid to them are to be obtained on the pay sheet, or in a book for casual payments, which is to be kept for the purpose.
VI. Payment may also be made to a person producing a written order, signed by the payee, and duly witnessed, authorizing such person to receive the amount due. A signature for the amount shall, in such cases, be taken on the pay sheet or in the casual payments book, and the order affixed to pay sheet or gummed in the casual payments book.
VII. The total of the amounts paid to or on behalf of men unable to attend the general payment shall be included in the certificate of payment required to be signed.
MISCELLANEOUS.
Tenders shall be publicly invited and contracts taken for all works and supplies, the estimated cost of which exceeds £300, unless the expenditure be authorized by the Governor-General in Council.
(a) The Naval Board may approve of the sale or the writing off of condemned, unfit, damaged, or deficient stores, the original value of which does not exceed £100.
(b) Where the original value exceeds £100, the approval of the Treasurer, on the recommendation of the Naval Board or the Minister, shall be obtained.
The Director of Navy Accounts shall be responsible for keeping such records and accounts as may be necessary to carry out the provisions of these Regulations, and shall furnish to the Treasury such returns, statements, and accounts as may be required for the proper recording and reconciling of all transactions relating to the receipt and expenditure of public moneys in H.M.A. Ships.
41. The Director of Navy Accounts shall be responsible to the Naval Board for the audit of Cash Accounts and Ledgers of H.M.A. Ships, subject, however, to final audit by the Auditor-General of the Commonwealth.
42. The Appropriation Ledger under Treasury Regulations, in respect of expenditure in H.M.A. Ships or Naval Establishments, pursuant to the provisions of these Regulations, shall be kept in the office of the Director of Navy Accounts.
Moneys received by the Accountant Officer on behalf of the Commonwealth shall be stored in the Public Money Chest with other public moneys, and may be used for payment of accounts, as if such money had been advanced for that purpose.
Amounts paid by the Admiralty on behalf of the Commonwealth to officers and men serving in the Royal Australian Navy or attached to any of H.M. ships or establishments shall be refunded periodically to the Admiralty by the Commonwealth, and the payment to the Admiralty of any account for such expenditure shall be sufficient acquittance in respect of the payments covered thereby.
45. The names and particulars of all officers and men of the Royal Australian Navy attached to any of H.M. ships or establishments in the United Kingdom shall be entered on the ledger of the London Depot, and any amounts to be credited on account of active or deferred pay and allowances shall be shown thereon.
46. The duties and responsibilities of the Accountant Officer of a ship or establishment shall be as prescribed in the King’s Regulations, which shall apply generally when not inconsistent with these Regulations.
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.