Certifying Officers.
Division 1.—Certifying Officers.
Appointment of Certifying Officers.
- One or more Certifying Officers may be appointed for each Department.
51. Certifying Officers shall be responsible—
Responsibilities of Certifying Officers.
(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.
(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.
(c) That the particulars of the claims are stated in such a manner as will admit of the calculations being readily checked.
(d) That the accounts are made out in the name of the claimant, legibly written in the proper place.
(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.
(f) That the mark of any claimant unable to write is witnessed by a person, if possible, other than the Paymaster.
(g) That the financial year, and the vote, appropriation, fund, or account to which each is chargeable are correctly stated.
(h) That the amount of the claim is written in words at length opposite to the total.
(i) That blank spaces between the words expressing the total amount of the claim are filled up by drawing a line across them.
(j) That reference is made to the gazetted contract, approved requisition, agreement, or other authority governing the expenditure.
Method of preparing accounts for salary, wages, and allowances.
52. Accounts for salary, wages, and allowances stall be prepared as follows:—
(a) Salary and allowances in the nature of salary payable at an annual rate—
(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.
(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.
(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.
(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.
(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.
(d) For the purpose of computing Sunday pay, one day’s salary shall be computed by dividing the annual salary by 313.
(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.
(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.
Accounts for travelling, overtime and Sunday pay to state salary of officer.
53. 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.
Forms of account for single salaries and contingencies.
54. Accounts for single salaries or for contingencies shall be prepared in Forms 11, 12, or 13, as the case may be.
Salaries and allowances of a number of officers may be included in one account.
55. 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.
Petty cash expenditure.
56. 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.
Preparation of accounts for refunds of revenue and payments from Trust Fund.
57. 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.
Preparation of Accounts for Pensions.
58. Accounts for Pensions shall be prepared upon Form 17.
Instructions in regard to preparation of duplicate accounts.
59. 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.
Approval of Requisitions for supplies.
60. 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.
Requisitions to cover only necessary supplies, and if possible, limited to supplies in contract.
61. 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.
Requisitions to refer to contract.
62. Requisitions shall state whether the supplies are included in any contract, and, if so, the rates shall be set forth.
Method of issuing orders for approved supplies.
63. 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.
Duties of Certifying Officer in dealing with requisitions and orders and passing accounts for supplies.
64. 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.
Method of dealing with orders on Government Printer or State Storekeepers.
65. 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.
Purchase of articles of small value without approved requisition.
66. 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.
Tenders to be invited and contracts taken for all works, supplies and services in excess of £100 unless authorized by Governor-General.
67. 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—
(a) Works, supplies, and services for the Department of Works and Railways ;
(b) Works, supplies, and services for the Commonwealth Government Line of Steamers ;
(c) Works and supplies in connexion with War Service Homes;
(d) Silver nickel and bronze bullion purchased for the manufacture of Australian coinage;
(e) Works executed at and supplies issued from Commonwealth or State Government Printing Offices, Commonwealth factories, Commonwealth workshops, Commonwealth stores, and Commonwealth dockyards.
Contracts for supplies and Orders in Council authorizing expenditure to be published.
68. 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.
Preparation of accounts for payment for works under contract.
69. In preparing accounts for construction of public works under contract the amount of contract and the amount previously certified shall be set forth.
Certified Accounts to be forwarded to Authorizing Officer.
70. Accounts after being certified shall be forwarded by the Certifying Officer to the Authorizing Officer.