Supplement No. 12

Group Title: Official gazette, Barbados
Title: The official gazette
Full Citation
Permanent Link: http://ufdc.ufl.edu/UF00076861/00019
 Material Information
Title: The official gazette
Physical Description: v. : ill. ; 33-42 cm.
Language: English
Creator: Barbados
Publisher: s.n.
Place of Publication: BridgetownBarbados Published by authority
Subject: Law -- Periodicals -- Barbados   ( lcsh )
Politics and government -- Periodicals -- Barbados   ( lcsh )
Genre: periodical   ( marcgt )
General Note: Caption title.
General Note: Supplements issued for some of the numbers.
 Record Information
Bibliographic ID: UF00076861
Volume ID: VID00019
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001043625
oclc - 12594829
notis - AFC6434

Table of Contents
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Full Text

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NOTICE No. 125
The Legislative Council will meet on Tuesday
12th March, 1957, at 2 o'clock p.m.
The House of Assembly will meet on Tuesday
12th March. 1957 at 3 o'clock p.m.

NOTICE No. 126

Resumption of Duty

G. A. Ashby, Acting
on the 4th March, 1957.
(M.P.-L. 771)
Miss M. M. Haskell,
ernment House, on the 4th
;(M.P.-L. 1010)

Government Statistician,

Private Secretary, Gov-
March, 1957.

Miss E. Riley and Mrs. G. M. Scaly to the posts
of Laboratory Assistant, Department of Medical
Services, with effect from 1st March, 1957.
,(M.P. 5968/1/8)

The application of Evans Watson, shopkeeper
Cr. Beckles Road and Bay Street, St. Michael,
holder of Liquor Licence No. 397 in respect of board
and shingled shop 'at Cr. Beckles Road and Bay Street,
St. Michael. for permission to remove said Liquor
Licence at board and shingled shop at Sealy Land,
Hindsbury Road, St. Michael and to use it at the said
last mentioned premises.
Dated this 27th day of February, 1957.
To:-Miss M. E. BOURNE,
Police Magistrate, Dist. "A"
N.B.-This application will be considered at a
Licensing Court to be held at Police Court, District
"A," on Monday the 11th day of March 1957 at
11 o'clock, a.m.
Police Magistrate, Dist. "A".

The application of Pearl Farley, Housewife of
Cr. Kensington and Baxters Road, City, for permis-
oion to sell Spirits, Malt Liquors, &e., at board and
galvanized shop with residence attached at Cr. Ken-
sington and Baxters Road, City.
Dated this 27th day of February 1957.
To:-0. S. SMITH, Esq.
Ag. Police Magistrate, Dist. "A".
N.B-This application will be considered at a
Licensing Court to be held at Police Court, District
"A", on Monday the 11th day of March 1957 at
11 o'clock, a.m.
0. S. SMITH,
Ag. Police Magistrate, Dist. "A".


NO. 19

L------- -~CC- - --- -;---

358.7 17

/3 8 so

(I #


The application of Daniel Brewster and Etheline
Harper, shopkeepers, Waterford Tnt. St. Michael,
for permission to sell Spirits, Malt Liquors, &c., at
board and shingled shop attached to residence situ-
ated at Waterford Tnt. St. Michael.
Dated this 5th day of March 1957.
To:-Miss M. E. BOURNE,
Police Magistrate, Dist. "A".
for Applicants.
N.B.-This application will be considered at a
Licensing Court to be held at Police Court, District
"A", on Monday the 18th day of March 1957 at
31 o'clock, a.m.
Police Magistrate, Dist. "A".

The application of Fitz Allan Forde of Hillaby,,
St. Thomas for permission to sell Spirits, Malt
Liquors, &c., at a board and shingled shop with
shed-roof attached at Hillaby, St. Thomas.
Dated this 4th day of March, 1957.
To i-J. R. EDWARDS, Esq.
Police Magistrate, Dist. "D".
N.B.-This application will be considered at a
Licensing Court to be held at Police Court, District
"D" on Monday the 18th day of March 1957 at
11 o'clock, a.m.
Police Magistrate, Dist. "D"

The application of Theolda Husbands shop-
keeper, Halls Road, St. Michael, purchaser of Liquor
Licence No. 945 granted to iBeresford Gittns in
respect of wall building at Upper Kew Road, Bank
Hall, St. Michael, for permission to sell Spirits, Malt
Liquors &c. with said liquor licence at a board and
shingled shop with residence attached at Halls Road,
Nr. Old Train Line, St. Michael.
Dated this 5th day of March 1957...
To:-Miss M. E. BOURNE,
Police Magistrate Dist. "A".
N.B.-This application will be considered at a
Licensing Court to be held at Police Court District
"A'", on Monday the 18th doy of March, 1957 at
11 o'clock, a.m.
Police Magistrate. Dist. 'A'.

The application of Charles N. Linton, Shopt
k-eeper of King Wmn. Street, City, for permission to
sell Spirits, Malt Liquors, &c., at bottom floor of a
two storey wall and wooden building at King Wm.
Street, City.
Dated this 4th day of March 1957.
Ag. Police Magistrate, Dist. "A".
N.B.-This application will be considered at a
Licensing Court to be held at Police Court, District
"A", on Friday the 15th day of March 1957 at 11
o'clock, a.m.
Ag. Police Magistrate, Dist. "A".

NoTIc No. 128
In the Assistant Court of Appdal
(Probate Jurisdiction)
Notice is hereby given that Letters of Adminis,
ration to the estate of Sunny Austin Burke deceased,
have this day been granted by the Assistant Court of
Appeal to Violet Augusta Burke of Clapham in the
parish of St. Michael in this island.
Dated this 6th day of March 1957.
Acting 'Clerk of the Assistant Court of Appeal.

NOTICE No. 129
Employees To File Declarations By 15th March

I Notice is hereby given that in accordance with
Section 38A of the Income Tax Act, 1921 any person
'in receipt of emoluments during 1957) may file with
the person paying the emoluments a DECLARA-
TION (TD1) containing particulars of all or any
'of the allowances to which such person is entitled,
for the purpose of enabling any tax deductions which
may be made under Section 38B of the said) Act to
be calculated with reference to such allowances.
2. A DECLARATION should not be filed by -
(1) a person resident outside of the Island;
(2) a married woman living with or main-
tained by her husband whose income
pursuant to Section 3 of the Act is
chargeable in the name of her husband;
K(3) Domestics, including cooks, maids,
washers, gardeners, butlers, chauffeurs
of private motor cars, whose weekly
wages do not exceed $10,
unless authorised by the Commissioner of Inland
' 3. Agricultural workers whose income during
the year 1956 did not exceed $60...should file the
4. Forms of Declaration may be obtained from
Employers, or from the Department of Inland Rev-
enue, Bridge Street, Bridgetown, AFTER THE 4TH
DAY OF MARCH, 1957 and the forms duly filled
in must be delivered to the person paying the emol-
unients on or before the 15TH DAY OF MARCH,
5. ALL persons paying emoluments to Agri-
cultural workers who have filed the Declaration
(TD2) and to Domestics as aforesaid TAKE NO-
TICE that NO TAX is to be deducted from the
wages of any such person UNLESS in any particular
case the Commissioner of Inland Revenue directs
that tax should be deducted.
Ag. Commissioner of Inland Revenue.
NOTE (1) Agricultural workers whose wages for
1956 exceed $600 and Domestics whose
weekly wages exceed $10 should file the
(2) Any person who files a false Declaration
is liable to prosecution.
(3) If any person not entitled to file a Dec-
laration shall do so, or if any person in
two or more employment shall file a
Declaration with more than one employ-
er, he shall be guilty of an offence and
liable to prosecution.
(M.P. 3297/S.1 Vol. XII)


MARCH 7, 1957

Introduced by Hon. G. H. Adams, C.M.G.,
M.C.P., on the 5th March, 1957, and read a
first time the same day.


This Bill seeks to continue in force for the further
period of one year certain expiring laws which were limited
to expire on the 31st. March, 1957.

A Bill intituled
An Act to continue various expiring laws.
WHEREAS the Acts, or portions of Acts, mentioned Preamble.
in the Schedule of this Act are, in so far as they are
in force and temporary in their duration, limited to expire
on the thirty-first day of March, one thousand nine hundred
and fifty-seven:
AND WHEREAS it is considered expedient that the
said Acts, or portions of Acts, should be continued for a
further period together with any enactments amending or
affecting the same:
BE IT THEREFORE enacted by the Governor, Coin-
cil and Assembly of this Island and by the authority of
the same as follows -
1. This Act may be cited as the Expiring Laws Con- Short title
tinuance Act, 1957, and shall come into operation on the commencen
first day of April, one thousand nine hundred and fifty-
2. (1) The Acts or portions of Acts mentioned in the Acts contii
Schedule to this Act shall be continued until and inclusive until 31st
of the thirty-first day of March, one thousand nine hundred 1958.
and fifty-eight and shall then expire unless further con-
(2) Any unrepealed enactments which are tem-
porary in their duration shall, in so far as they amend or
affect any enactment continued by this Act, be continued
in like manner whether they are mentioned in the Schedule
to this Act or not.
Read three times and passed the General Assembly
this day of One
thousand nine hundred and fifty-seven.


The Vagrancy Act, 1897, Section 11.
The Emigration Act, 1904, Section 2 (12).
The Volunteer Act, 1909.
The Miscellaneous Taxation 'ket, 1921.
The Barbados F.aney Molasses Production and Export
Act, 1937, Section 18.
The Police Tax (Partial Suspension) Act, 1938.
The Revenue in Aid Act, 1941.
The Sugar Industry Agricultural Bank Act, 1943,
Section 17 (2).
The Volunteer (Amendment) Act, 1943.
-The Volunteer (Amendment) Act, 1946, Sections 1, 3
and 4.
The Export and Imnports (Restriction) Act, 1939:
The Aliens Restriction Act, 1939.
The Chief Judge and Crown Law Oieers (Additional
Judge) Act, 1951.
The Anglican Church (Partial Suspension) Act, 1955.



I MARCH 7, 1957


The following accounts in the Barbados Government Savings Bank not having had any trans.
action for over ten years, notice is hereby given that unless claims are established on or before the 30th
June, 1957, these accounts will be dealt with as required by Section 22 of the Savings Bank Act, 1914

Old No. New No.








Alkins, Clarence O'Neale .. .. .
Armstrong, James Hurd .. .
Alleyne, Theodore, tr. Maggie Jones .. ..
Armstrong, Gerald, tr. Elvira Armstrong ..
Barker, Edward, tr. Olga E. Barker .. .
Barbados Girl Guides No. 5 Company .. .
Brathwaite, Henry Martin .. .. .
Babb, Fitz Herbert St. C.
Collymore, Helena, tr. Simeon Collymore .
Corbin, Hyacinth N., tr. Osbourne Corbin
Cummins, Helen Joyce
Cumberbatch, Livingstone ... .
Cox, Hubert St. Clair
Chandler, Undine.
SEmtage, Lawrence May Briggs ..
Edwards,, Annie, tr. Olga Edwards ..
Field, Emily .. .
Folkes, Cecil
Foster, Carlos P. .. ...
Hoad, Eugene, tr. Lolita Hoad
Ifill, Eleanor, tr. Etheline Ifill .. ..
Fill, Oliver, tr. Ruth Leslie .. .
Jervis, 'Stanley..
Jones, Louise, tr. Albert Jones
Johnson, Susan .. .
King, Leslie Evans or /-Edna King ... ..
King, Dorothea E. or /-Elise Husbands
Knowles, Gertrude R. M.
nmg, Austin, tr. Iris Clarke ... .. .
King, Ethel .. .....
Legall, Ralph Archibald ... .. .
Lovell, Amy .. .. ..
Lowe, Pearly.
Maynard, Gladstone Clairmonte
Newton, Ena
Phillips, Lucilla, tr. Lewis G. Phillips & Beatrice

Puckerin, Ashton Fitz G., tr. Josephene Knight
Parris, Ivy Irene, tr. Shirley A. Parris
Phillips,'Joseph R. .
.. Pilgrim, Elsie Isalie
S Rice, Joseph, tr. Martha Rice .. ..
Reid, Georg McDonald
Rodrigues, Isabel Melania .
Squires, Lionel
.., Small, Irene, tr. Samuel E. Small .
'.aitt, Iris Ursula, tr. George Taitt
Thomas, James Lawrence, tr. Sarah Thomas
**- I Wason, George, tr.Woodroffe Wason ..
Watson, Claire Dorothy..
S*-, Wilkinson, Kenneth, tr. Mabel Wilkinson
Webster,. Henry Lisle or Phyllis M. Webster
Wood, Rupert, tr. Ida Wood .. ..
Webster, Maggie, tr. Allan Webster .. ..
Walcott, Clinton Theodore
*.. Williams, Seon tr. Ethel Williams ..
'. Whitehall, Darnley .. .. ..

14th December, 1956.


, 1IARCH 7, 1957

$ c.


Subsidiary Legislation Supplement No. 12

Supplement to Official Gazette No. 19 dated 7th March, 1957

L.N. 22

The Public Accounts Act, 1955

In exercise of the powers conferred on him under sec-
tion thirteen of the Public Accounts Act, 1955, the Gover-
nor-in-Executive Committee hereby makes the following
1. These Rules may be cited as the Public Accounts
Rnles, 1957.
2. The Accountant IGeneral and the Auditor General
shall be furnished with copies of all Acts and Resolutions
passed by the Legislature for grants of money to be ex-
pended for the public service; and, also with copies of all
contracts entered into for the performance of any public
work or undertaking, or for the supply of materials or
other things required for the public service.



5. The General Warrant will cover services for which
Public Flunds is a vote or enactment of the Legislature.
4. The authority is conveyed to the Accountant Gen-
eral who shall not make any payments nor accept any
charge in his accounts (notwithstanding that the services
to which they relate may be duly provided for in the Esti-
mates or Appropriation Act), unless authorised to do so
by General Warrant, or Supplementary General Warrant.
5. The General Warrant will cover services for whicii
provision is made in the Estimates, but over which the -ov-
ernment does not desire to reserve special control.
6. A Requisition to Incur Expenditure is necessary
before expenditure is incurred against an item for which
provision is made in the Estimates but which is specified as
subject to Requisition in the General Warrant.
7. A Supplementary General Warrant is required
(i) all payments on account of services for which
provision is not made in the Estimates, even
though provided by law;
(ii) all payments in excess of the amounts pro-
vided in the Estimates;
(iii) alterations to the rates of personal emolu-
ments; other than those authorized by a
Civi Establishment Order;
(iv) additions to the number of posts authorised
in the Estimates, even thotrgh the expendi-
ture on the sub-head is not 'thereby in-
8. The Financial Secretary must be consulted on all
matters'involving expenditure of public funds, for which
authority has not been given, or affecting general financial


9. The Estimates formi the basis of the accounts of
the year to which they relate, dfid the 'lassifitation and
sub-division 6f the accounts of r'vi'nne' nd expenditure
must accord with the detail of the Estimates.


10. The authority for expenditure conveyed by an
Appropriation Act lapses at the end of the financial year
,to which it relates, and if further expenditure is necessary
for the completion of any service it must be provided
for in the Estimates, or in a Schedule of additional pro-
vision, for the year in which the sum will actually be
expended. The authority conveyed by warrant and re.
quisitions similarly lapses on the last day of the financial
year in which they are issued and no payments may be
made after that date, except under the authority of War-
rants or Requisitions issued for the service of the ensuing
financial year.
11. The date of receipt or payment governs the date
of the record of the transaction in the accounts. Pay-
ments shall not be made before they are due for the pur-
pose of utilising an anticipated saving on a sub-head, nor
may the unexpended portion of any sub-head be drawn
from the Treasury for the purpose of setting it in reserve
to meet impending payments, or be carried to a deposit
or suspense account. On the other hand, expenditure
properly chargeable to the account of a given year shall,
as far as possible be met within the year, and shall not
be deferred for the purpose of avoiding an excess on the
amount provided in the Estimates. Similarly, outstand-
ing items of revenue shall not be carried to a revenue
Item as a charge against an advance or suspense account
pending the collection of the amount. On the other hand
revenue collected in any one year shall not be placed on
deposit or held in suspense with the object of transferring
it to revenue in the following year.
12. Every Head of Department or other officer who
is authorised to approve disbursements from public funds
shall keep a departmental vote book in the form. shown
in the Schedule to these Rules.
13. It is the duty of a Head of a Department to
watch the expenditure and commitments of his department
with reference to the amounts provided in the Estimates,
and to report at once to the Ministry concerned whenever
it may appear that the amounts provided will prove
insufficient for the service of the year. Whenever the
Accountant IGeneral makes any charge against a vote
by transfer from the Crown Agents' account or the
account of another department, he shall immediately
notify the head of the department responsible for the
vote, who shall post his vote account accordingly.
14. The Estimates of Expenditure shall be framed
so as to show as nearly as possible the amounts whicn it
is expected will actually be spent during the year. Every
head of expenditure sha-ll include all the items relatin-
to that particular service so as to show clearly the total
estimated cost of that service during the year.
15. Each Head of Department is responsible that all
services that can be reasonably foreseen are included in
his departmental estimate and that no unauthorised ser-
vice is inserted therein.
16. Under the heading for each department there
shall be two sub-divisions-"Personal Emoluments" and
"Other Charges".
17. All items whatsoever of personal emoluments to
public officers shall appear under "Personal Emolu-
ments", which will, therefore, include any allowances.
Travelling and transport allowances are granted in con-
sideration of expenditure incurred on public service and
are not therefore items of personal emoluments.
18. Where an officer receives emoluments under
more than one head the fact will be indicated by cross
references or explanatory footnotes. Any pension or
compensation allowance, or other emoluments in respect
of public service, including the provision of an official
residence, shall be similarly shown.


19. The sub-division "Other Charges" shall include
all services other than personal emoluments which can
be properly proportioned to the particular department.
Items of expenditure which are not annually recurrent
shall be shown separately.
20. Each head of expenditure shall be divided into
separate items. The total personal emoluments of each
department will make up one item and small units under
"Other Charges" not of a distinctive character may be
grouped under a sub-head of "Incidental Expenses".
Units not so grouped shall be shown as separate items.
No provision is to be made for "Unforeseen Expendi-
21. No items of receipt or expenditure shall be in-
cluded under the head "Miscellaneous" which can appro-
priately be placed under any other head, and, if necessary,
new items shall be opened for any such items.
22. New heads or items shall be opened for items
of receipt or expenditure not properly falling within any
of those already appearing in the Estimates.
23. Applications for supplementary provision will
only be considered in very exceptional circumstances; in
eases where it was clearly impossible to foresee at the time
the estimates were prepared the need for the service that
the supplementary requests. Applications for supplement-
ary expenditure should be forwarded by Heads of De-
partments to their Ministries.
24. The Governor-in-Executive Committee will only
consider the submission to the Legislature of supplement
ary resolutions quarterly.
25. Capital Estimates should be submitted separ-
ately and should only include estimated expenditure on
such projects as are already included in the approved.
Development Programme.



2C. The Auditor General shall be responsible for the
audit and inspection of all public accounts, whether such
accounts be of general revenue and expenditure, or of
special funds or departmental accounts. He shall apply
to the public accounts such an examination as will enable
him to ascertain that the accounts are kept on a correct
system, that they are punctually and properly posted,
and that checks against irregularity and fraud are
adequate and effective. He shall satisfy himself that the
laws, rules, regulations and standing instructions o, the
island relating to finance and accounts are strictly ob-
27. The Auditor General shall report for the in-
formation of both Houses of the Legislature the results
of his examination of the accounts, and any failure in
the observance of the laws of the Island relating to
finance and accounts.
28. It shall be the duty of the Auditor General to
examine the calculations and computations of all pensions
and gratuities before any award is made, and to certify
that they are arithmetically correct and are, in accord-
ance with all statutory provision relating thereto.
29. The Auditor General or any officer deputed by
him is at all times entitled to have access to all books,
records, or returns relating to accounts, and all account-
ing officers shall give him every facility for inspecting
such documents. He shall also have authority to carry
out surveys of cash, stamps and stores.
30. If the Auditor 'General finds any irregularity in
the books, cash, stamps or stores for which the head
of a department is responsible he shall at once notify the
Financial Secretary. Should he find the books of any
subordinate officer in an unsatisfactory state or discover


any irregularity, he shall at once notify the head of the
department and, if the case be serious, report the cir-
cumstances to the Financial Secretary.
31. The Auditor General is completely independent
of the Executive in the exercise of his duties of auditing
the accounts.

32. The Accountant General is duly authorised and
required to deposit in the name of the Accountant Gen-
eral, in such manner and at such rates of interest as the
(overnor-in-Executive Committee shall authorise, the whole
of the public moneys which at the time of making such
deposit shall be in his hands or for which he shall be
accountable as Accountant General as aforesaid, over and
above such sums as the Governor-in-Executive Committee
shall determine, and in case any loss shall happen by reason
of the depositing of the public moneys pursuant to the
directions hereinbefore contained the Accountant General
shall not be liable to make good the same; provided always
that nothing herein contained shall exonerate or be con-
structed as exonerating such Accountant General from any
responsibility incurred by his acts or defaults.
33. It shall be lawful for the Governor-in-Executive
Committee to issue instructions to the Accountant General
as to the withdrawal of the balances of public moneys in his
hands over and above such aforesaid sum as the Go7ernor-
in-Executive Committee shall have determined, and the Ac-
countant 'General when directed by the Governor-in-Execu-
tive Committee may draw out any sum or sums of money
which he may have deposited under the authority of
this Act and also if so instructed by the Governor-in.
Executive Committee, may retain in his hands for the
uses of the Island any sum over and above the said
aforesaid sum as the Governor-in-Executive Committee
shall have determined.
34. Upon the death, resignation, retirement or re-
moval of an Accountant General, all moneys deposited
and also the balance of cash in the books of any bank
to his credit as such Accountant General, and all public
moneys in the office of the Treasury, shall vest in and
be transferred to the account of his successor, and shall
not in the case of death of any such individual con-
stitute assets of the deceased, or be in any manner sub-
ject to the control of his personal representative.
35. It shall be the duty of the Accountant Gen-
eral -
(i) to supervise the receipts of public revenue
and as far as possible to secure its punctual
(ii) to supervise the expenditure and other dis-
bursements of all public funds and to
ensure that no payment is made which is
not covered by proper authority, expressed
or referred to on the voucher relating to
it; and, in case of any apparent extrava-
gance, to call attention of the Governor-
in-Executive Committee in writing to the
(iii) to bring promptly to account, under the
proper heads and items, all moneys
whether revenue or other receipts, paid into
the Treasury or accounted for to him;
(iv) to charge promptly in his accounts, under
the,proper heads and, items, all disburse-
ments from public funds, whether expendi-
ture or other payments;
(v) to see that proper provision is made for the
safe keeping of all public moneys, stamps,
securities and valuable documents;


(vi) to exercise supervision over all the officers
of his department entrusted with the re-
ceipt or expenditure of public moneys and
to take precautions, by the maintenance of
efficient checks, including surprise inspec-
tions, against the occurrence of fraud, em-
bezzlement or carelessness.


36. The Accountant General is the Chief Account-
ing Officer of the Government, and subject to these
Instructions, the accounting operations of Government
are under his general management and supervision, but
it is also the duty of all officers to take care that these
instructions are observed.
37. "Accounting Officer" means any head of depart-
ment imprest-holder, collector of revenue or other officer
whose duties involve responsibility in connection with
public moneys, and includes a sub-accountant and
Revenue Collector.
38. "Sub-accountant" means an officer who is en-
trusted with the receipt, custody and disbursement of
public moneys and who is required to keep a cash book,
the transactions in which are accounted for to the
Accountant General and are subsequently embodied in
the final accounts of the Island.
39. "Prescribed" means prescribed by rules made
under Section 13 of the Public Accounts Act, 1955.
40. "Revenue Collector" means an officer, other than
a sub-accountant who is entrusted with an official receipt
or licence book for the regular collection of some par-
ticular form of revenue and who is required to keep a
cash book.

41. It is the duty of an accounting officer in so far
as the following requirements may be applicable to his
particular duties:-
(a) to see that the proper system of accounts as
prescribed is established and maintained;
(b) to exercise supervision over the receipt of
public revenue and to ensure its punctual
(c) promptly to bring to account, under the pro-
per heads and items, all money, whether rev-
enue or other receipts, accounted for to him;
(d) to see that proper provision is made for the
safe keeping of public money, securities,
stamps, receipts, licences, or other documents
or securities of a similar nature;
(e) to exercise strict supervision over all officers
under his authority entrusted with the re-
ceipt and expenditure of public money, and
to take precautions, by maintenance of effi-
cient checks against the occurrence of fraud,
embezzlement or carelessness;
(f) to take care that no payment is made which
is not covered by proper authority, express-
ed or referred to on the voucher relating to
(g) to check all cash and stamps in his charge
and to verify the amounts with the balances
shown in the cash book and stamp register;
(h) promptly to bring to account as a receipt
any cash or stamps found in his charge in
excess of the balances shown in the cash
book or stamp register;


(i) promptly to make good any deficiency in
cash for which he is responsible;
(j) promptly to charge in his accounts under
the proper heads and items of the Estimates
or other approved classifications all disburse-
ments of the Government;
(k) promptly to prepare such financial state-
ments as are required;
(1) to see that all account books are correctly
posted and kept up to date;
(m) to see that the authorised maximum cash
balance that may be held at any one time is
not exceeded without the approval of the
Accountant General;
(n) to report any apparent deficit in the proce-
dure of revenue collecting, or any apparent
waste, or extravagance in expenditure, which
comes to his notice in the course of his ac-
counting duties;
(o) to produce when required by the Accountant
General or by the Auditor General all ac-
count books, records or vouchers in his
(p) promptly to reply to any queries addressed
to him by the Accountant General or by.
the Auditor General, giving fully the partic-
ulars or information required.
42. All accounting officers and sub-accountants are
personally and pecuniarily responsible for the due perfor-
mance of the financial duties of their departments or offi-
ces, for the proper collection and custody of all public
money receivable by them, and for any inaccuracies in the
accounts rendered by them or under their authority.
43. The responsibility of the Auditor General for
checking and reporting any shortcomings in connection
with the public accounts or finances does not absolve any
officer from his responsibility for complying, or securing
compliance, with instructions within the scope of his own
44. No officer will be relieved from any: portion of
his responsibility should he depute to his subordinates the
performance of duties which he should himself have per-
45. iThe Auditor General will from time to time
cause surprise inspections to be made of the accounts of
accounting officers and sub-accountants. He will report to
the Financial Secretary any material irregularity con-
nected with the public accounts that may have been
brought to his notice. Heads of departments will likewise
make surprise inspections of the accounts of their subor-
46. Heads of Departments should refer to the Ac-
countant General regarding any matter affecting the ac-
counts of their departments which is not provided for in
these Instructions, and any departure from prescribed
accounting routine must receive the approval of the Ac-
countant General.
47. All references to accounting routine in Depart-
mental Codes or Instructions must receive the prior appro-
val of the Accoluntant General.

48. The Accountant General shall make out and pre-
pare a true and correct statement of all sums of money
received and paid by him during the preceding month,
and on what account showing the balance then remaining
:in his hands for or on account of the public, and such
monthly statement shall be sent to the Clerk of the Gen-
eral Assembly before the last day of each month and laid


49. After the expiration of each financial year the
Accountant General shall without delay furnish the fol-
lowing statements to the Auditor General for audit and
to the General Assembly:-
(a) an Annual Abstract account of receipts and
payments showing under the several heads
the totals of receipts and payments in the
year, together with the balances at the be-
ginning and end of the period. The Abstract
Account shall include only sums which have
actually been received or paid within the
period of the account.
(b) a statement of the Assets and Liabilities of
the Island at the close of the year.
50. The statements required by the preceding sub-
eection shall be signed by the Accountant General and
hall be accompanied by the following returns:-
(a) detailed statements of revenue and expendi-
ture, arranged according to sub-heads, show-
ing the excess or saving on each sub-head, and
the net excess or saving on each head, and
showing also any supplementary votes for
expenditure under any sub-head;
(b) a tabular statement of all special funds,
trust funds and unspent loan moneys;
(c) a statement of balances, excluding the bal-
ances of funds and moneys in the hands of
the Accountant General shown in the state-
ment referred to in sLb-paragraph (b) above,
but including all other items in the state-
ment of Assets 'and Liabilities;
(d) a statement of Advances;
(e) a statement of Deposits;
(f) 'a statement of Government investments at
the close of the year showing the market
value at that date;
(g) a full statement of the expenditure on works
and other payments chargeable to loan ac-
(h) a statement of the public debt of the Island,
showing the several amounts of loans issued
and of their respective sinking funds;
(i) a statement of outstanding loans made by
the Island out of its revenue, or public, or
other loans.



51. All receipt entries in the accounts shall be vouched
for on the form prescribed.
52. All collectors of revenue, who receiv- duties,
taxes, licences, fees, rents, or other public money whether
forming a portion of the revenue or not, shall pay tht
whole amount of such money daily, or at the earliest pos-
sible opportunity, either into a bank authorisrd by the
Accountant General, or into the Treasury, obtaining a
receipt for the money so paid in.
53. An official receipt must be given for ary inowey
received by an officer in his official capacity. The date
must not be written on such receipts; it must always be
impressed on the receipt by means of a date s.ainp.
54. Whenever a public officer, not being a collector
of revenue comes into receipt of public money, he shall
pay it to, the Accountant General without delay, obtaining a
receipt for.the amount so paid in.
55. In all cases the gross amounts received shall be
paid into or accounted for to the Treasury. All charges
upon the revenue received will require authority, and
should appear as expenditure, supported by proper


56. Between the time of receipt and the time of
payment into the bank or Treasury, no public money
shall be made use of in any way whatsoever; nor slall
any officer advance or lend any sum for which he is an-
swerable to the Government.
57. If at any time the public revenue sustains a
loss by reason of the neglect or fault of any officer, he
will be liable to be surcharged with the amount.
58. The Accountant General shall report to the
Financial Secretary any failure on the part of an account-
ing officer to receive and duly account for any sums re-
ceivable by him. He shall also report any case in which
he may have reason to think that the revenue is falling
unduly into arrears. The Auditor General shall similarly
report in like circumstances. Heads of departments shall
also report in like circumstances to the Accountant General,
forwarding a copy of the report to the Auditor Gteneral.
59. All officers charged with the supervision of the
collection of revenue or other moneys due to the Govern-
ment, shall furnish to the Accountant General for trans-
mission to the Auditor Genera] periodical returns showing
the state of the arrears in the collection of such sums. In
the event of there being no such arrears a nil return shall
be furnished.


60. All claims against the public funds for work or
services, or for materials or supplies shall be presented,
together with all necessary vouchers, to the Accountant
General for examination, who before passing any voucher
for payment shall satisfy himself -
(a) that all such claims as come within contracts
are in strict agreement with the terms oi
such contracts, and that the charges in re-
respect of all other claims are reasonable
and proper.
(b) that the computations, castings and validi-
ty of all such claims have been verified.
(e) that the information furnished on the
voucher is correct in all particulars and that
the claim has been certified by the officer
controlling the vote;
(d) that the claim is an appropriate charge
against the head and item quoted on the
the voucher.
(2) When: a claim is in respect of salary or pen-
sion the Accountant General shall ensure that all proper
deductions on account of contributions, repayment o'
advances, remittances or other liabilities have been made
(3) No claim shall be paid unless it bears the
Accountant General's Checked and Passed for Payment
Stamp duly signed to that effect.
,61. Every officer controlling a vote who certifies a
claim shall be responsible -
(i) that the services specified have been duly
(ii) that the prices charged are either according
to coPtracts or approved scales or fair or
reasonable according to current local rati.;
(iii) that authority has been obtained 'as qidotedi
and that the funds are available;
(iv) that, computations and castings have been
verified and are arithmptically correct;
( v) that' e persons named on the claim are
those entitled to receive payment;
(vi) that .stores purchased have 'been duly sup-
plied pnd. properly accounted for.


62. When any claim, certified by an officer con-
trolling a vote, is found by the Accountant General to be
in excess of the amount voted by the Legislature in respect
of the item to which the expenditure is to be charged, the
Accountant General shall report the same forthwith to
the Financial Secretary, and the Head of Department or
other officer responsible shall be personally liable to be
surcharged with the amount of any such excess.
63. Payment Vouchers must be submitted to the
Treasury for checking not later than the end of the month
following that in which the expenditure was incurred.
That is to say claims for all expenditure incurred during
the month of April must be submitted by the end of May,
and so on.
64. Late claims submitted towards the close of the
Financial Year will not be paid in that particular year.
65. Disbursements in England shall be made by the
Crown Agents; and all payments outside Barbados shall
be arranged only by the Accountant General.
66. Any officer making, allowing or directing any
disbursement without proper authority will be held per-
sonally responsible for the amount, and any officer whose
duties require him to render accounts will similarly be
held responsible for any inaccuracies in those accounts.
67. Heads of Departments are responsible for ensur-
ing that as far as possible, payments for services rendered
are settled promptly and in all cases within the financial
year in which they were rendered. When necessary, re-
minders should be sent to private parties to forward their
claims without delay. Neglect to do this will not
prejudice the private party, but the officer who has ne-
glected to press for claims will be held responsible. Heads
of Departments must impress this necessity upon their
subordinate officers.
68. All vouchers or claims having been duly paid,
shall be retained by the Accountant General to support
his accounts, but may be removed temporarily by the Au-
ditor General for such examination as he shall deem fit.

69. The fixed claims on the Government of this Island
in respect of salaries, services and allowances shall be pai;l
weekly, monthly or fortnightly as may be authorized by
the Governor-in-Executive Committee.
70. Notwithstanding any provision to the contrary
in any Act for the time being in force, it shall be lawful
for the Accountant General to pay all fixed claims on th,
Government of this Island in respect of salaries, services,
pensions and allowances on such day after the eighteenth
day of the month for which such fixed claims are due as
the Governor shall authorise.
71. Provided that nothing in rule 70 shall render
lawful the payment of any claims except upon the proper

72. Advances from the Treasury are made only on
the authority of the Legislature.
73. Deposits shall not be accepted by the Accountant
General unless thoroughly justified. In particular, mon-
ies may not be received from members of the pudlhe
merely for safe custody.
74. Advance and Deposit Ledgers will be maintained
by the Accountant General whose duty it is to see that
such advances and deposits are promptly cleared.
75. The Auditor Oeneral shall audit these Tiedgers.




76. Accounting transactions between Departments
can be settled more conveniently if affected by means of
an adjustment in the Treasury Journal, than by a cash
77. The claim should be prepared on Inter-depart-
mental Adjustment Vouchers which should be prepared
in triplicate by the Creditor Department and submitted
for acceptance to the Debtor Department. The triplicate
is retained by the Debtor Department for record purposes,
and the original and duplicate forwarded to the Treasury,
who will affect the required transfer of funds, and will
return the adjustment voucher to the Creditor Depart-
ment as the official notification of the adjustment; the
other copy is filed with the Treasury Receipt and Payment
78. Claims in respect of payment or claims required
to be made from sources outside the Colony will be
affected as far as Departmental Votes and Revenue Items
are concerned by means of adjustment in the Treasury



79. Payment will not be made against a voucher
(a) the voucher has been checked and passed
for payment;
(b) the voucher bears the Treasury (Chetked
and Passed for Payment) stamp and is duly
signed to that effect; and
(c) the voucher is certified for payment by the
officer who is authorised to do so.
80. No voucher may be passed for payment which
has an inherent or suspected defect. Such vouchers must
be returned to the department concerned for correction
or confirmation. This must be done even if some incon-
vinience or delay is caused thereby.
81. Examinations of vouchers is NOT a mere form-
ality. It must be made with the greatest care and with
82. All letters of authority, warrants, or other sup,
porting documents, which are attached in support of
vouchers must be examined with the same care as the
vouchers themselves.
83. Vouchers which have been pre-examined for
payment must be placed in a place of security until such
time as they are paid or otherwise disposed of.
84. Vouchers must be clearly marked "Original",
"Duplicate" as may be appropriate.
85. Only the original of a voucher should be signed
in full by the officer who, authorises the payment. Any de-
parture from this rule must be brought to the notice of
the officer concerned without delay.



86. For the purpose of paying and. receiving the
Treasury has Paying and Receiving Tellers and a Vault


87. The Vault Cashier is responsible for the issue of
daily cash requirements to the Paying Tellers and to
receive the daily takings from the Receiving Tellers; and
to give him a receipt for same.
88. Except in very special cases, which must have
the approval of the Accountant General, there must
be no transfers of cash by the Receiving Teller to the
Paying Teller, or vice versa. The Receiving Teller's
account must be kept quite separate and fully accounted
for to the Officer in charge.
89. All in-coming cheques, drafts. or other
negotiable securities whether received by post or across
the counter and irrespective of whether they are drawn
payable to Order or to Bearer, must be crossed im-
mediately on receipt.
90. The Officer in charge of vault cash should, after
checking the Paying Teller's cash at the close of busi-
ness every day, hand the cash to the Paying Teller and
see that it is placed in the steel cupboard by him. The
officer in charge of vault cash will also sign the Paying
Teller's Record Book to the effect that he has checked
the Paying Teller's cash.
91. The Paying Teller will use the steel cupboard
in the vault for keeping his cash overnight He should
place the cash there himself, after it has been checked,
and should retain the keys of the cupboard. He will also
sign the Vault Cash Book.
92. All other cash will be kept in the inner com-
partment behind the grille, which should be kept closed
except when in actual use.
93. All cheques issued from the Treasury will be
inscribed: "Pay .......................... or Order."
94. The discretion to allow a cheque to be altered
from "Order" to "Bearer" is vested in the Accountant
General, the Assistant Accountant General, the officer in
charge of the Paying and. Receipts Division, and any
officer authorised to sign cheques.
95. Payments of amounts of One Hundred Dollars
($100.00) or over must be made by cheque; cheques pay-
able to Commercial Firms should be crossed.
96. The vault safes must be kept locked at all times.
97. The keys of the outer vault safe must be carried
by the Paying Teller personally and must not be left
lying about or handed to any other person. Its safe
custody is the responsibility of the Paying Teller.
98. No cash may be withdrawn from the banks with
out the prior knowledge of the Accountant General or
the Assistant Accountant General.
99. The Paying and receiving Tellers are re
sponsible for the cash in their possession.
100. Tellers when taking over money from the
Vault Cashier must check it with special reference to
notes; no excuse will be accepted for not checking notes
at any time. They must, when satisfied that the amount
is correct sign the vault receipt book.
101. Special care must be taken when paying or
receiving notes and they must be checked twice before
being paid or a receipt issued.
102. Payees must always be identified to the com-
plete satisfaction of the clerk who distributes vouchers
and the Paying Officer, even if this means delay in pay-
ment. Suitably worded questions should usually quickly
identify any payee. If there is any doubt, the matter
should be immediately referred to the officer in charge.
103. The date must not be writetn on receipts, it
must always be impressed on a receipt by means of a
date stamp.




104. Government bank accounts may not be open-
ed without the prior approval of the Financial Secretary.
105. The Financial Secretary should issue such in-
structions to the bank or banks as are necessary regard-
ing the opening and conduct of Government accounts.
106. Cheques drawn on Government bank accounts
must be signed by two officers.
107. Accounting officers are expressly forbidden to
over draw their bank accounts.
108. Cheque books must be kept under lock and
key. The counterfoils of used cheques must be preserved
for audit.
109. The balance of the bank account as shown in
the bank pass book or statement should be reconciled
with the balance as shown in the Cash Book at least



110. All cash received by public officers should be
deposited as soon as possible in the safe or strong room
provided for the purpose, or paid into a bank. The
officer concerned will be held personally responsible for
any loss arising from negligence in this respect.
111. No public funas shall be kept by an officer
except in a safe provided for that purpose, unless he is
specially authorised by the Accountant General to do so.
112. Heads of Departments who have small safes in
their charge should see that they are duly secured by
being built into the wall of the office in which they are
kept or by being otherwise securely attached to the
structure of the building.
113. No officer shall keep or allow to be kept in any
Government safe or strong room under his charge any
money except public money or such as by virtue of his
office he is bound to receive and account for; nor may
private money be included in any Government banking
114. No portion of public money under the control
of any officer may be used for any private purpose.
115. Officers authorised to operate a Government
Bank account will keep in their immediate charge only
such sums of money as may be necessary to meet current
cash requirements.
116. The main stock of stamps will be kept in the
safe or strong room appointed by the Financial Secretary
for the purpose. A stock book will be kept in which
will be entered under each denomination the number of
,stamps received and issued. Stamps will be issued on
requisition and a receipt taken from the officer to whom
they are issued.
117. (1) Every Head of Department and every
officer in charge of an office should, in addition to the
usual daily supervision of the accounts and money trans-
actions of his Department or office, hold surprise examina-
tions of every safe, cash-box, drawer or other receptacle
for money in charge of any officer in his Department who
is entrusted with the custody of public money, stamps,
or other valuables of any kind.
(2) Such surprise examinations should be held
at irregular intervals of time, not longer than six months,
and the result thereof should be recorded in a book
kept for the purpose in each Department, which should
be initialled by the Auditor General on the occasion of
each audit.


The particulars required in the book are as fol-
Date of examination;
Name of officer whose cash, etc., is examined;
Amount of money and stamps entrusted to his
Description of documents or other valuables en-
trusted to his care;
Result of examination;
Signature of inspecting officer;
(3) The Auditor General should bring to the
notice of the Financial Secretary any case in which six
months have elapsed without any such examination having
been held.
118. The safe custody of cash in transit between
Government offices and banks or Treasury is the respon-
sibility of the Head of Department concerned and a suff-
cient escort should be provided where necessary.
119. The maximum cash balance which may be re-
tained by any sib-aecountant will be fixed by the Ac-
dountant General.



120. A handing-over Statement shall be prepared
and forwarded to the Accountant General through the
head of the department on each occasion on which cash, re-
ceipt or licence forms, cheque books safes, cash books
are handed over from one officer to another. A copy of the
statement shall be forwarded to the Auditor General.
121. Cash handed over shall be checked in the man-
ner prescribed for boards of survey.
122. Receipt books, licences and cheque books shall
be carefully checked and recorded on the statement.
123. All keys of strong rooms, safes and cash boxes
shall be recorded on the statement.

124. Holders of original keys of Government safes,
strong rooms or other locked boxes or compartments, mui
verify the whereabouts of duplicate keys and, if non-
existent or untraceable, they must report to their Heads
of Departments and request that the locks may be altered
and new keys provided.
125. Officers holding the keys of 'Government strong
rooms or safes are personally responsible for their safe
custody and collectively responsible for the contents there-
of. Except when officially handed over to another officer
keys must not leave their personal possession, not onl7 to
prevent their being stolen but also to safeguard them from
being copied or duplicated. The attention of all new
comers must be especially drawn to this Rule.
126. The loss of any Government safe or strong
room key must be reported immediately to the Ac-
countant General and Auditor General, giving a iuii ex-
planation of the loss. The duplicate key will be obtained
only to open the safe for verification and removal of the
contents, and the safe or strong room may not thereafter
be used until the lock has been altered and new keys pro-
127. The officer responsible for losing a key of a Gov-
ernment safe, strong room or other locked box or com-
partment is liable to be called upon to meet the cost of
altering the lock and the provision of new keys at the dis-
cretion of the Accountant General.


128. In the event of a key holder having any sus-
picion that the keys or locks of a safe or strong room is
his charge have been interfered with, he must remove the
contents to another safe, report the circumstances and ask
that immediate steps may be taken to have the locks al-
tered and new keys made.
129. Officers are prohibited from keeping in Gov-
ernment safes, strong rooms or other locked boxes or com-
partments, provided for the custody of public money, any
money except public money or such as by virtue of their
office they are bound to receive and account for, or any pri-
vate effects. Private money found in a Government safe
is liable to be credited to Revenue.
130. The main stocks of postage stamps, postal orders,
money orders, embossed envelopes and post cards will be
held by the Accountant General.



131. Boards of Survey, to be held after the close of
business on the last business day of each financial year, or
before the commencement of business on the first day of the
new financial year, will be appointed by the Financial
Secretary to, examine the cash, bank balances and stamps
held by the Accountant General.
132. Boards will also be appointed from time to
time to hold surprise surveys of the cash, bank balances
and stamps, in custody of the Accountant General and ac-
counting officers. The Accountant General may also, from
time to time make surprise inspections of the accounts of
any accounting officer. The appointment of Surprise Boards
must be kept confidential.
133. A Board should consist, wherever possible, of
three officers (including the President) and not less than
two. The officer in charge of the cash, and stamps should
be present while the Board is being held.
134. Officers appointed to a Board of Survey must,
report immediately to the convening officer if they are un-
able to serve.
135. No cash transactions may take place between
the close of business at the end of the financial year and
the meeting of the annual Board. On other occasions cash
transactions should cease until the Board has completed
its survey.
136. Certificates of the bank balances must be obtain-
ed from the Banks and reconciled with the bank balance
shown in the cash book on the last day of the year.
137. All notes must be counted in detail, coin must
be counted and all stamps must be counted.
138. Any surplus disclosed as a result of a Board of
Survey must be brought to account in the cash book as a
credit to Revenue. Any shortage must be reported.
139. On completion of a survey, a report will be
rendered in duplicate on the certificate signed by all mem-
bers of the Board, and forwarded to the officer who con-
vened the Board.
140. Copies of the reports of all Boards of Survey
on the Treasury Chest, together with certificates signed by
the managers of the banks, of the bank balances at the time
of the survey, shall be forwarded to the Auditor General.




141. On the occasion of any suspected loss of public
funds or stamps, the officer concerned must report imme-
diately to his Head of Department, who in turn will report
to the Financial Secretary, sending copies of the, commu-
nication to the Auditor General and Accountant General.
142. The Financial Secretary shall cause such inves-
tigations to be made as he shall deem fit, and if necessary,
arrange for the police to be called in if this has not
been already done. Every effort must be made to establish
responsibility for the loss, and, if possible, effect recovery
at the earliest possible moment.
143. If a. shortage or irregularity is discovered by a
member of the Audit Department, the Auditor General
shall inform the Financial Secretary independently of the
'report which is made by the Head of Department. The
Auditor General shall also inform the Head of Depart-
ment concerned and the Accountant General.
144. It is not within the discretion of any officer to
withhold a report of any such case notwithstanding that
restitution may have been made, nor may a report be de-
ferred to enable restitution to be made.



145. The Accountant General is responsible for the
,registration and control of receipt and licence books,
metal discs, or any other document or thing whatsoever,
used in accounting for the receipt of !Government money.
146. Indents for such receipts, licences, metal discs,
documents or things aforesaid, should be submitted by
Departments to the Accountant General.
147. All receipts will be issued to payers in consecu-
tive order, and they will not be altered in any way, nor
cut nor divided.
148. When a receipt or licence form is spoilt, dam-
aged or has to be cancelled, all copies will be endorsed in
ink or indelible pencil "Cancelled".
149. The officer responsible for the safe custody of
receipts, licences, metal discs, documents or things afore-
said, must investigate any loss immediately it becomes
known and report the loss to the officer from whom he re-
ceived his supplies. The officer to whom the loss is report-
ed will ensure that the investigation is brought to
conclusion, and render a report to the Accountant Gen-
eral. No lost book or receipt or licence may be written off
without the specific authority of the Accountant General
which, when received, should be noted in the register or
the book as the case may be. The Auditor General must
be notified of any approved write off.
150. If an issued receipt or licence form is lost, and
a duplicate is applied for, a certified true copy may be fur-
riished. A new form must not be used.


151. Imprests are issued on the authority of the
Governor-in-Executive Committee to Public Officers to
meet expenditure for which the time taken in sending
vouchers to the Audit for checking, and then collecting
the money from the Treasury would cause inconvenience;
or when it is more convenient for a Department to make
payments as the expenditure is incurred.


152. Imprests will be issued by the Accountant Gen-
eral in sums sufficient to meet the requirement of the
holder; imprests will be reimbursed from time to time by
the holder submitting properly completed vouchers for
the amount expended. These vouchers will be allocated
direct to the expenditure heads concerned.
153. Every imprest holder must keep a cash book in
which all receipts and disbursements must be recorded.
The accounts of imprest holders are subject to examina-
tion by officers of the Audit and Accountant General's
154. Imprests should be repaid to the Treasury be-
fore the end of the Financial Year in which they were
granted by the production of vouchers and/or cash for
the full amount of the Imprest.



155. The greatest care must be exercised at all times
in the care and safe custody of Security Documents,
whether partly used or completely used. A list of such
documents is given below.
Cash Books
Principal and Stbsidiary Journals
Principal and Subsidiary Ledgers
Loans Register
All Receipt Books
All Licences, Permits and fixed Fee Forms
All Cheque Books
All Contracts, Bonds Agreements, or other Legal
All Securities, Insurance Policies
Investment Registers
Stores Ledgers and Stock Books
All documents submitted for assessment and/or
payment of Stamp duty
Ledgers in respect of payments made on behalf
(a) Ministry of Pensions
(b) Admiralty
(c) War Office
(d) Paymaster General
(e) Royal Air Force
(f) Other Governments.



156. Petty contracts or job work involving expendi-
ture up to a limit of Five Hundred Dollars ($500.00)
should be given out by a Head of Department without the
formality of a written agreement.
157. In the case of an agreement for work involving
expenditure in excess of Five Hundred Dollars ($500.00),
but less than Two Thousand, Five Hundred Dolars
($2,500.00) written quotations must be obtained by the
Head of Department before awarding the contract and a
written agreement entered into between the contractor and
1 e Head of Department or an officer authorised to act on
his behalf, before any work under such agreement is cm-
menced by the contractor.


15t. In the case of major contracts for work inv.lv-
ing expenditure in excess of Two Thousand, Five Hundred
Dollars (2,500.00), formal contracts must be entered into
which should be prepared by the Queen's Solicitor and
signed by the contractor and by the Head of Department
before any work under the contract is begun. Tenders
should be invited in settling the contracts for all work
of this type.
159. Where it is envisaged that repairs and main-
tenance works will exceed One Hundred Dollars ($100.00),
Heads of Departments should, whenever possible, obtain
a provisional estimate of the cost of the work, preferably
in writing, from the Contractor; the Contractor should
be informed that the extent of the work is subject to
reduction, if required, and that a detailed statement of
labour and materials should accompany the final account.
160. In the case of emergency work, a detailed state-
ment showing the cost of labour and materials should
accompany the account after the work has been carried
out and the Head of Department must certify that the
work has been satisfactorily completed and that the price
charged is fair and reasonable.


161. Accounting forms for general use bear numbers
and are issued under the authority of the Accountant
General. Special departmental accounting forms may not
be used until they have been approved by the Account-
ant General.
162. The pages of all account books must be num-
bered; if the numbers are not printed they must be inserted
in ink before the book is brought into use.
163. All books of account must be written in ink
with the exception of those kept on the carbon duplicate
system which may be written in ink or indelible pencil.
164. On no account may erasures be made or figures
altered in any account book or on any vouchers. When
an alteration is necessary the erroneous entry should be
neatly ruled out in red ink and the correct figure inserted
above it in red ink. All alterations must be initialled by
the responsible officer. In the case of vouchers, this
will be the officer who certifies the voucher.
165. Accounting officers are strictly forbidden to
alter audited figures without the express permission in
writing of the Auditor General.
166. No books of account may be destroyed except
with the prior approval of the Accountant General. Cash
books and revenue collectors' cash books, must be carefully
preserved: they may not be destroyed.
167. Except in the case of Drawing Officers where
they may be required for the preparation of maps and
plans, the use of green ink or pencils in the transaction
of official business is restricted to the Audit Department.
168. Facsimile signature stamp must not be used
in signing any ,voucher. receipt or other accounting doe-
169. Letters, requests or authorities from officers to
the Accountant General must be sent through their Heads
of Departments.
170. The Public Account Rules. 1955 are hereby
171. These rules shall come into operation on the ist
day of April, 1957.


Made by the Governor-in-Executive Committee this
fourteenth day of February one thousand nine hundred
and fifty-seven.

By Command,
Clerk, Executive Committee.





Ist Revised

2nd Revised


$ c.


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