98. Paymasters may be appointed by the Treasurer. The Payments shall not be a Certifying Officer or an Authorizing Officer.
Paymasters to keep a Cash Book.
99. Every Paymaster shall keep a Cash Book in Form 29.
Cheques to be countersigned.
100. Unless otherwise directed by the Treasurer, all cheques drawn by a Paymaster shall be countersigned by an officer appointed by the Permanent Head or Chief Officer, who shall advise the Bank of the name of the officer so appointed.
Issue of duplicate cheques.
101. Duplicate cheques shall not be issued by any Paymaster or other Accounting Officer without the approval of the Treasurer.
Only authorized accounts to be paid.
102. Paymasters shall pay only such accounts as are authorized by an Authorizing Officer, on Form 20.
Paymasters to operate on Departmental Drawing Account.
103. Paymasters shall pay all accounts by cheques crossed, made payable to order, and marked “Not negotiable.” Cheques are to be drawn on an overdraft account to be established by the Treasurer called “Department of…………......... Drawing Account.” The Paymaster shall report to the Authorizing Officer if the overdraft in the Drawing Account is not promptly removed by the Sub-Treasury.
Indorsement of cheque to constitute acquittance to payment.
104. The indorsement of the cheque will constitute the receipt for the payment of the account within the meaning of Section 34 (6) of the Audit Act 1901–1917.
In no case where payment is made by cheque drawn by a Paymaster will the payee be required to give an acquittance on the account form.
Where payment is made into a Bank Account the cheque shall be drawn in favour of the Bank, and a duplicate pay-in slip attached to the account.
Method of drawing cheques.
105. Cheques shall be drawn by the Paymaster from the particulars on Form 20, and the correctness of the cheques shall be ascertained by comparing them with the accounts. The cheque number shall be inserted on Form 20, which will then be used as the credit side of the Paymaster’s Cash Book. The departmental consecutive number of the account shall be shown on the cheque and the number of the cheque inserted at the foot of each account.
Accounts to be promptly paid by Paymaster and to show mode of payment. Unclaimed cheques to be paid to Public Account.
106. The Paymaster shall, not later than the day following that on which Form 20 is received by him, draw cheques for all payments duly authorized thereon. All cheques not to be paid to the payee in person or directed to be paid into a payee’s bank account, shall be posted to the payee on the same day as they are drawn.
The Paymaster shall by rubber stamp indicate on the face of the account the method of payment, viz., whether by posting cheque to the payee, or by payment to the payee in person, or payment to the payee’s bank account.
Unclaimed cheques returned through the post shall be paid to the Commonwealth Public Account. A note that the cheque is unpaid shall be made by the Paymaster in his Cash Book. A similar note shall be made by the Authorizing Officer in the Register of Accounts and on the copy of Form 20 in which the payment was authorized.
Method of dealing with authorities for payment of accounts.
107. Forms 20 will be furnished to the Paymaster in triplicate. One copy is to be retained by him and used as the Cash Book as provided in Clause 105 of these Regulations.
Where the Paymaster is not a Sub-Treasury Paymaster two copies of Forms 20 are to be forwarded with the accounts at the close of each day to the Sub-Treasury. One copy of the form will be returned to the Paymaster by the Sub-Treasury with the relative accounts after the latter have been examined. The Paymaster shall immediately return the accounts to the Authorizing Officer.
Where the Paymaster is a Sub-Treasury Paymaster one copy of Form 20 shall be returned to the Authorizing Officer of the Department with the relative accounts which must be returned by the Paymaster as soon as they are dealt with in the Sub-Treasury. The remaining copy of Form 20 will be retained in the Treasury for attachment to Form 22.
Alteration of cheque and Cash Book where necessary.
108. Where it is approved that payment of a cheque is to be made to a person other than one in whose favour the cheque is drawn, the name of the payee shall be altered on the cheque and the consequent alteration made in the Cash Book. The alteration on the cheque shall be initialled by the Paymaster and the Countersigning Officer.
Advice of payment to be forwarded to payee.
109. When a Paymaster forwards a cheque by post he shall advise the payee in Form 30 as to the despatch of the cheque and the nature of the service for which the payment is made. In such cases a direction shall be printed on the envelope as follows:—“If not claimed within fourteen days please return to Paymaster, Department of . . . .” When cheques are paid to a Bank account for credit of the payee advice shall be sent to him in Form 31.
Paid cheques to be returned by Bank to Paymaster.
110. The Bank in which the Drawing Account is kept will each day return to the Paymaster all cheques paid during the day. A schedule in duplicate will accompany the cheques, one copy of which shall be returned to the Bank signed by the Paymaster as an acknowledgment of the receipt of the cheques. On receipt of the paid cheques the Paymaster shall immediately check the indorsement thereon.
Paymaster to forward paid cheques to Authorizing Officer.
111. After having been marked off in the Cash Book, the paid cheques, together with the Bank schedule, shall be forwarded by the Paymaster to the
Authorizing Officer. Where cheques have been drawn by a Sub-Treasury Paymaster, he shall forward them scheduled, in duplicate, to the Authorizing Officer of the Department concerned. One copy of the schedule, signed by the officer receiving the cheques, shall be returned to the Sub-Treasury Paymaster. In such cases the Bank’s schedule shall be filed, by the Sub-Treasury Paymaster.
Persons to whom accounts may be paid.
112. Payment shall be made by Paymasters—
(a) To the claimant. Payment shall be made wherever possible by forwarding a cheque to the claimant through the post, and payment in any other manner should be discouraged.
(b) To any bank in the Commonwealth to the credit of the claimant’s account if so directed by him, and if payment cannot conveniently be made by posting a cheque to him. Payments into a claimant’s bank account should be limited as far as possible to the payment of salaries.
(c) To the bearer of an order in Form 32, which shall only be issued on the approval of the Treasurer.
(d) To the holder of Form 33 or 34. An order for payment of salary shall only be given when, in consequence of leave or absence on duty, the officer cannot draw his pay in person. When such order is made out in favour of any person other than an officer of the Commonwealth Public Service, or a member of the Military or Naval Forces, it shall not be recognised unless approved, in writing on the order, by the Authorizing Officer, or the senior officer’ at the station where payment is made. Payments shall not be made to holders of Form 33, other than for payment of salaries, or to holders of Form 34, where it is possible to forward the cheque to the claimant through the post.
(e) To a person authorized by Standing Authority (Form 35). Withdrawal of such authority shall be given in writing by the claimant to the Paymaster, who shall cause the Auditor-General to be advised. The use of Form 35 by claimants should be discouraged as far as possible, and instructions thereon shall not be acted upon without first obtaining the approval of the Treasurer.
(f) To a person authorized by a power of Attorney after notation thereof by the Paymaster, the Certifying Officer, and the Auditor-General.
(g) To executors and administrators, on production of probate or letters of administration, and after registration of the documents by the Paymaster, the Certifying Officer, and the Auditor-General.
(h) To Official Assignees and Trustees of Insolvent Estates.
(i) To the Public Officer appointed to administer the Estates of Deceased Persons.
(k) To any person other than the original claimant to whom the Treasurer approves of payment being made.
(l) Through the Money Order Account in such manner as may be approved by the Treasurer.
Forms or orders not altered by addition or Indorsement.
113. No indorsement on or addition to any form of order or other authority shall render such form irrevocable or in any way alter its effect in substance.
Public Officers not to act as agents for receipt of moneys due by Commonwealth.
114. Officers in the Public Service shall not, without the special permission of the Minister, act as agents or attorneys for the receipt of moneys due by the Commonwealth to persons other than Public Officers.
Limitation of opening cheques to be paid by cash.
115. When cheques are drawn for the payment of advances to officers and are not to be paid into a Bank Account, a direction may be written on the face of the cheque to pay cash. Under no other circumstances shall cheques drawn on the Departmental Drawing Account be opened so that cash may be obtained from the Bank.
Adjustment of advances for payment of salaries, wages and overtime.
116. Where advances are made for the payment of such services as salary wages and overtime, acquitted vouchers and cash unpaid shall be furnished to the Paymaster, within three days of the receipt of the advance. The unpaid cash, together with Form 36, shall be handed by the Paymaster to the Receiver of Public Moneys in order that cash may be repaid to the Public Account.
Reimbursement of expenditure made from advances to meet recurring expenditure.
117. Where advances are made for recurring expenditure, such as sustenance allowances and petty cash, acquitted vouchers covered by Form 12 shall be furnished to the Authorizing Officer.
Paymasters to obtain prompt adjustment of advances.
118. The Paymaster shall see that all advances are adjusted as soon as possible by the presentation to him of acquitted vouchers and the cash not paid.
Instruction as to cashing cheques from Counter Cash Advance.
119. The Paymaster may be authorized to receive a counter cash advance to enable him to cash cheques for payees after they have been duly indorsed. Cheques shall only be cashed when payees are not possessed of facilities for obtaining payment of crossed cheques or where inconvenience would result if the cheque were not immediately cashed.
Unless approved by the Treasurer the Paymaster’s Counter Cash Advance shall not be used for any purpose other than cashing cheques drawn on the Departmental Drawing Account. All cheques so cashed shall be stamped on the back “Cashed by Paymaster.”
Cheques cashed to be paid to Public Account and Counter Cash Advance reimbursed.
120. All cheques cashed each day by the Paymaster from his Counter Cash Advance shall at the close of the day be paid to the Receiver of Public Moneys for payment to the Commonwealth Public Account. A Form 12 shall then be furnished to the Authorizing Officer to reimburse the Advance Account.
Counter Cash Advance to be repaid on 30th June.
121. On the thirtieth day of June in each year the Paymaster shall pay to the Receiver of Public Moneys the unexpended balance of the Counter Cash Advance at the close of the day.
Paymaster to keep Counter Cash Advance Cash Book.
122. The Paymaster shall keep a Counter Cash Advance Cash Book (Form 37).
Paymasters to keep double entry accounts.
123. Unless otherwise approved by the Treasurer, the Paymaster shall keep the following ledger accounts:—
Drawing Account.
The Treasury.
Final Payments.
Advances (with a subsidiary account for each officer to whom an advance is made).
The total of each Form 20 shall be debited to “Final Payments” or “Advances” or partly to one account and partly to the other as the case requires and credited to “Drawing Account”.
When advice has been received from the Sub-Treasury that a payment has been made into “Drawing Account,” that account shall be debited and “The Treasury” credited.
C.5644.—2
When paid accounts are returned to the Authorizing Officer, “The Treasury” shall be debited with the total of the final payments and “Final Payments” credited.
When vouchers and cash are furnished by an officer in adjustment of an advance, “Final Payments” shall be debited with the amount of the vouchers and “Advances” credited The cash shall be handed to the Receiver of Public Moneys, when “The Treasury” shall be debited and “Advances” credited. The vouchers shall, after examination, be forwarded to the Authorizing Officer when “The Treasury” will be debited and “Final Payments” credited.
The details of all entries in the Advances Account shall be entered in the Subsidiary Accounts.
The Paymasters’ Accounts shall be balanced at least once in each week, the Advances Account being reconciled at the same time with the Subsidiary Accounts.
On the thirtieth day of June the balances outstanding in “The Treasury” and “Advances” shall be carried forward to the next Financial Year.