Appointment of Authorizing Officers. Authorizing Officers not to incur expenditure.
71. Authorizing Officers shall be appointed for the purpose of authorizing the payment of accounts. An Authorizing Officer may also be a Certifying Officer. These Regulations do not give power to an Authorizing Officer to incur expenditure.
Method of authorizing payments of accounts.
72. When accounts are ascertained to be in order, they shall be consecutively numbered and entered on Form 20, on which shall be shown the Head of Expenditure and item of the Estimates to which each Account is charged. The consecutive number shall begin at number 1 on the first day of each Financial Year. Where an account is payable under a standing authority to a person other than the claimant, the Form 20 shall show the name of such person as well as that of the claimant. If possible only one Form 20 should be prepared for each day’s payments, and steps must be taken to reduce the number of Forms 20 to the minimum.
At the close of each day all Forms 20 forwarded to the Paymaster on that day shall be summarized on Form 22 to show the total charged to each Head of Expenditure and item of the Estimates.
Four copies of Form 20 shall be prepared and two copies of Form 22 One copy of each form shall be retained by the Authorizing Officer, and one copy of Form 22 shall be forwarded to the Sub-Treasury. The remaining three copies of Form 20 shall be forwarded to the Paymaster to be thereafter dealt with as provided in Clause 107 of these Regulations.
Paymasters to whom Accounts are to be forwarded for payment.
73. Where a Paymaster has been appointed for a Department in any State, all accounts of that Department within that State shall be forwarded to him for payment unless otherwise directed by the Treasurer. In all other cases accounts shall be forwarded for payment to the Paymaster at the Sub-Treasury in the State where the accounts are passed. Under no circumstances should accounts be forwarded for payment to a Paymaster in another State.
Authorizing Officer to furnish an account daily to recoup Departmental Drawing Account.
74. In order to recoup the Departmental Drawing Account, the Authorizing Officer shall, at the close of each day, furnish to the Sub-Treasury an account on Form 12 for the total payments he has authorized during the day. The account shall show the total chargeable to “Revenue,” “Trust,” “Loan,” and “London Cash” respectively.
Advances may be given to Officers.
75. To facilitate the payment of such accounts as salaries, wages, overtime, sustenance allowances and petty cash expenditure, the Authorizing Officer may pass an account for an advance to an officer to enable him to make these payments. Advances may also be made to officers to cover travelling expenses.
Counter cash advances may be made to Paymasters.
76. A Paymaster may be authorized to receive a counter cash advance to enable him to cash cheques for payees. The amount of the advance shall be limited to a day’s requirements, and shall be charged to Treasurer’s Advance. Application for the necessary funds shall be made to the Secretary to the Treasury.
If at any time it should be found that the Counter Cash Advance is excessive, the Authorizing Officer shall instruct the Paymaster to repay the amount of such excess.
Authorizing Officer to examine Paymasters Counter Cash Advance.
77. The Authorizing Officer shall at least four times per month, and without previously advising the Paymaster, examine the Counter Cash Advance. He shall satisfy himself that the amount of paid cheques on hand, together with the cash balance, make up the total amount of the advance, and shall make any further examination which may be necessary.
Appropriation to which Advances are to be charged.
78. Advances shall be charged to the Head of Expenditure and item of the Estimates under which provision is made for the service for which the Advance is granted. Advances for Petty Cash shall be charged to the item covering incidental expenditure.
Advances to be entered in ledger as final expenditure.
79. Advances shall be treated as final expenditure when being entered in the Appropriation Ledger.
80. The Authorizing Officer shall see that the Paymaster promptly furnishes acquitted vouchers and Form 36 in adjustment of advances.
Vouchers in adjustment advance to be attached to Advance Account, and cash repaid to be noted thereon.
81. When vouchers in adjustment of an advance have been forwarded by the Paymaster, the Authorizing Officer shall, after examination, attach them to the Form 12 on which the Advance was made. A note shall also be made on the Form 12 when cash is repaid in adjustment or part adjustment of an Advance.
Accounts not to be authorized for payment unless certified.
82. The Authorizing Officer shall not authorize the payment of any account unless such account shall have been duly certified.
Accounts not to be authorized for payment except by forwarding to a Paymaster.
83. The Authorizing Officer shall not authorize payment in any other manner than by forwarding an account with Form 20 to the Paymaster.
Authorizing Officer to keep Registers of Accounts.
84. Every Authorizing Officer shall keep a Register of Accounts (Form 23) in which shall be registered all accounts dealt with by him. Such details shall be entered in the Register as will enable a duplicate claim, if made, to be recognised. A reference shall be made in the register against each account to the date of Form 20 in which the payment is authorized. The Authorizing Officer shall also keep a Register of Salaries (Form 24).
Authorizing Officers to keep Appropriation Ledger.
85. Every Authorizing Officer shall keep an Appropriation Ledger (Form 25). Individual accounts shall not be entered in the Appropriation Ledger, but postings shall be made from Form 22, a reference being made to the progressive number of the Form which shall then be filed together with the supporting Forms 20 and 21. A separate account shall be opened for each Head of Expenditure.
Heads of Expenditure.
86. The following shall be considered “Heads of Expenditure,” viz.:—
(a) A Division of the Estimates which has no “Subdivision.”
(b) A Subdivision of the Estimates.
(c) A Special Appropriation.
(d) Each separate account of Trust Fund as set forth in Treasurer’s Quarterly Statement which is published in the Commonwealth Gazette.
(e) A Loan Fund Account, as directed by the Treasurer.
Separate column to be kept in Appropriation Ledger for items of expenditure.
87. A separate column shall be kept for each Item of Heads of Expenditure other than salaries. Form 22 shall be entered under the Item concerned, as well as in the column headed “Accounts passed for Payment.”
Method of posting repayments in Appropriation Ledger.
88. Repayments to the credit of expenditure (Form 36) shall be entered in red ink both in the “Accounts passed” and in the “Item” columns, and the totals reduced accordingly.
Application for transfers under Section 37 of the Audit Act.
89. Whenever a transfer under section 37 of the Audit Act 1901–1917 is required, the Authorizing Officer shall inform the Secretary to the Treasury through the Permanent Head, explaining the necessity for the transfer. Transfers approved by the Treasurer shall be submitted for the approval of the Governor-General in Council in Form 39. The Authorizing Officer shall be advised in Form 40 that such transfers have been made.
Adjustment of accounts between Departments.
90. Adjustment of accounts between Departments or Branches of Departments shall be made by cheque in the following cases:—
(a) Where the amount is due by one Department to another Department.
(b) Where the amount is due by a Department in one State to the same Department in another State.
(c) Where the amount is due by a Branch of a Department to another Branch of the same Department, excepting where the debit and credit are dealt with by the same Authorizing Officer.
In the adjustment of Departmental Accounts where the debit and credit are dealt with by the same Authorizing Officer, the transaction shall be carried out by means of a Transfer Account. Where the debit or credit in a Transfer Account affects the revenue of the Department, the Authorizing Officer shall see that the entry is dealt with by the Receiver.
Transfer accounts to be retained until last day of month and then furnished to Sub-Treasury duly summarized.
91. Transfer Accounts shall be prepared in duplicate and retained by the Authorizing Officer until the last day of the month, when they shall be entered on Form 21, which shall be summarized on Form 22. Forms 21 and 22 shall be prepared in duplicate. One copy of the Transfer Accounts and Forms 21 and 22 shall be retained by the Authorizing Officer, and the other copy shall be furnished to the Sub-Treasury. No special form of Transfer Account need be used, but the specimen Transfer Account, Form 26, should be followed as closely as circumstances permit.
Monthly statement of expenditure to be furnished to Sub-Treasury.
92. At the close of each month the Authorizing Officer shall furnish to the Sub-Treasury a statement of expenditure under each head of expenditure and item of the Estimates in Form 27. The statement shall show the total expenditure brought forward from the previous month, the total expenditure for the month just closed, and the total expenditure carried forward to the following month.
Warrant Authorities to be obtained. Such authorities and Trust Fund Credits to be entered in Appropriation Ledger.
93 No expenditure shall be made from Revenue or Loan Appropriations until Warrant Authority (Form 28) shall have been obtained from the Treasurer. Warrant Authority shall not be required for payments from Trust Fund. Amounts of all Warrant Authorities and Trust Fund Receipts and credits shall be entered in the Appropriation Ledger in the column “Warrant Authority for Expenditure (Form 28) or Trust Fund Credit.”
In addition to the entry in the column “Warrant Authority for Expenditure,” the number, wording, and amount of each Warrant Authority for “Advance to Treasurer” shall be entered at the top of an “Item” column. All Warrant Authorities issued for the same service (i.e., having the same wording) shall be entered in one “Item” column. All Warrant Authorities lapse on the 30th day of June in each year.
Payments authorized not to exceed Warrant Authority or Trust Fund Credit.
94. Every Authorizing Officer shall, in addition to duties imposed by Section 34 of the Audit Act 1901–1917, be responsible for seeing that the total amount which he has authorized to be paid does not exceed the total amount of Trust Fund Credit or Warrant Authority (Form 28).
Authorizing Officer to secure prompt return of paid accounts, which he shall check and file.
The Authorizing Officer shall see that, after having been dealt with by the Treasury, all paid accounts are promptly returned to him by the Paymaster. He shall examine the accounts returned to ascertain that all payments have been duly authorized by him. The accounts shall then be filed for reference in their numerical order.
In cases where the Auditor-General requires paid accounts and paid cheques to be forwarded to him and to remain in his custody, the Authorizing Officer shall prepare and file a copy of each account so forwarded.
Paid cheques to be compared with and attached to relative accounts.
96. On receipt of paid cheques from the Paymaster the Authorizing Officer shall compare them with the relative accounts and shall satisfy himself that each cheque is properly indorsed. He shall also make any further examination which may be necessary. The paid cheques shall be then attached to the accounts to which they relate.
Where one cheque is drawn for two or more accounts, the cheque shall be attached to one of the accounts, and the number of the account to which the cheque is attached shall be noted on each of the other accounts.
Authorizing Officer to audit Paymasters’ Accounts.
97. In every Department or section of a Department for which a Paymaster is appointed, the Authorizing Officer of that Department or section of a Department shall, at intervals not exceeding one month, audit the accounts of the Paymaster. He shall—
(a) Procure from the Bank a certificate of the balance of the Departmental Drawing Account.
(b) Reconcile the Bank balance with the Paymaster’s Cash Book.
(c) Make such further examination as may be necessary.