CHAPTER 347 - FINANCE (CONTROL AND MANAGEMENT) ACT: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Financial Regulations

Finance (Control and Management) (Public Stores) Regulations

FINANCIAL REGULATIONS

[Section 18]

[RETAINED AS PER S.15 OF INTERPRETATION AND GENERAL PROVISIONS ACT]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

Arrangement of Regulations

PART I
PRELIMINARY

   Regulation

   1.   Title

   2.   Effective date

   3.   Interpretation

   4.   Regulations

PART II
AUTHORITIES FOR EXPENDITURE

   5.   Available funds authorities

PART III
ESTIMATES PROCEDURE

   6.   Form of estimates

   7.   Draft estimates

   8.   Presentation of estimates to National Assembly

   9.   Appropriation Act

   10.   Treasury Authorities

   11.   Provisional Warrant

   12.   Finance circular of authority (provisional)

   13.   Treasury Authority

   14.   Procedure if provision inadequate

   15.   Supplementary expenditure

   16.   Transfer of savings

   17.   Supplementary estimates

   18.   Copies to Auditor-General

   19.   Restrictions on expenditure

   20.   Annual recurrent authorities

   21.   Capital estimates

PART IV
GENERAL ACCOUNTING RESPONSIBIILITIES

   22.   Accounting units

   23.   Returns and reports

   24.   Inspections

   25.   Responsibilities of controlling officers

   26.   Reports by accounting officers

   27.   Claims of questionable validity

   28.   Responsibilities of accounting officers

   29.   Erasures in accounts

   30.   Mutilated currency

   31.   Register of cheques and cash

   32.   Approval of accounting systems and forms

   33.   Observance of orders by controlling officers

   34.   Delegation of responsibility

   35.   Audit queries

   36.   Below-the-line accounts

   37.   Balancing of below-the-line accounts

   38.   Banking of cheques and cash

   39.   Reconciliation of bank accounts

   40.   Checking of cash

   41.   Checking of computer documents

   42.   Dates and times of submission of computer documents

   43.   Payments at end of financial year

   44.   Procedure at end of financial year

   45.   Public Accounts Committee

   46.   Memoranda for Public Accounts Committee

   47.   Internal audit

   48.   Controlling officers not relieved of responsibility

   49.   Responsibilities of internal auditors

   50.   Reports by internal auditors

   51.   Preservation of accounting records

PART V
SAFES, STRONG BOXES, CASH BOXES AND SPECIE BOXES

   52.   Definition of “safes”

   53.   Responsibility for obtaining safes

   54.   Care of safes

   55.   Responsibility for keys

   56.   Duplicate keys

   57.   Handing over of keys prohibited

   58.   Original keys

   59.   Control over duplicate keys

   60.   Inspection reports

   61.   Transfer within Ministries

   62.   Transfer between Ministries

   63.   Loss of keys

   64.   Private moneys in public safes

   65.   Register

   66.   Weekly check

   67.   Cash in transit

PART VI
BANK ACCOUNTS AND CHEQUES

   68.   Bank accounts and bank signing arrangements

   69.   Instructions to banks

   70.   Use of public money

   71.   Cheque forms

   72.   Security of unused cheques

   73.   Lost cheques

   74.   Signing of cheques

   75.   Overdraft

   76.   Acceptance of cheques

   77.   Security of cheques received

   78.   Dishonoured cheques

   79.   Cancellation of licences

   80.   Cheques on accounts outside Zambia

   81.   Cashing of Government cheques

   82.   Bank statements

   83.   Audit of cheques

   84.   Security of cheques in payment for goods supplied on Local Purchase Orders

PART VII
RECEIPT FORMS

   85.   Definition of “receipt form”

   86.   Issue of receipts

   87.   Obtaining receipt forms

   88.   Auditor-General to be informed

   89.   Checking receipts received

   90.   Register of receipt forms

   91.   Transfer of receipts

   92.   Consecutive issues

   93.   Unused and surplus receipts

   94.   Destruction of obsolete receipts

   95.   Recording of destruction of obsolete forms

   96.   Reporting of loss of or damage to receipt forms

   97.   Monthly check of unused receipt forms

   98.   Handing over certificates to record receipt forms

   99.   Notice to public about official receipts

   100.   Completion of receipts

   101.   Cancelled receipts

   102.   Method of cancelling receipts

   103.   Office of issue of receipts

   104.   Consecutive receipts

   105.   Free issue of receipt form

   106.   Duplicate licences

   107.   Certified copies of receipt forms

   108.   Transfer and destruction of receipt forms

PART VIII RECEIPT OF REVENUE

   109.   Private use of revenue prohibited

   110.   Receipts to be issued

   111.   Receipt forms

   112.   Legal tender

   113.   Foreign currencies

   114.   Remittance of foreign currency

   115.   Classification of revenue

   116.   Cash books

   117.   Bringing revenue to account

   118.   Deposits to the Main Account

   119.   Cash surplus

   120.   Revenue collectors not to open mail

   121.   Recovery of overpayments

   122.   Revenue not to be credited to suspense account

   123.   Abandoned revenue

PART IX
REFUNDS OF REVENUE

   124.   Authority for refunds

   125.   Refunds of stamp duty

   126.   Vouchers for refunds

   127.   Court fees and fines

   128.   Classification of refunds

PART X
CONTROL OF EXPENDITURE AND PAYMENTS

   129.   Authorities by warrant

   130.   Authorities on vouchers

   131.   Record of commitments

   132.   Payments on behalf of other Ministries

   133.   Date of payment

   134.   Payment vouchers

   135.   Details on payment vouchers

   136.   Preparation of vouchers

   137.   Signing of vouchers

   138.   Panel of signing officers

   139.   Responsibilities of officers signing vouchers

   140.   Recoverable payments

   141.   Suppliers’ invoices to be attached

   142.   Mislaid invoices

   143.   Mislaid requisition forms

   144.   Payments on incorrect certificates

   145.   Payees outside Zambia

   146.   Methods of payment

   147.   Security of open cheques

   148.   Periodic payments

   149.   Responsibilities of cheque signatories

   150.   Delivery of cash or cheques

   151.   Identification of payees

   152.   Daily accounting for payments

   153.   Issue of travel warrants

   154.   Responsibility of officers signing warrants, etc.

   155.   Extraordinary payments

   156.   Custody of original documents

   157.   Loss of payment vouchers

PART XI
PAYMENT OF SALARIES AND WAGES

   158.   Day of payment

   159.   Calculation of salary

   160.   Salaries and wages not to be paid in advance

   161.   Adjustment of salary or other moneys due to death, etc.

   162.   Salaries of convicted officers

   163.   Method of payment and deductions: Divisions I and II

   164.   Method of payment

   165.   Dispatch of salary cheques

   166.   Deduction of rent for official quarters

   167.   Payment scales and rates: officers other than those in Divisions I and II

   168.   Gross salary and deductions to be charged

   169.   Salary records

   170.   Unclaimed wages

   171.   Security precautions with regard to payment of wages

   172.   Leave salary

   173.   Attendance records

PART XII
IMPRESTS

   174.   Types of imprest

   175.   Special imprests outside Zambia

   176.   Authority to issue imprests

   177.   Sub-imprests

   178.   Amount of standing imprest

   179.   Amount of special imprest

   180.   Special imprests: limitation

   181.   Restriction in use of imprests

   182.   Register of Imprests

   183.   Banking of imprests

   184.   Field Cash Book

   185.   Reimbursement of standing imprests

   186.   Retirement of special imprests

   187.   Retirement of standing imprests

PART XIII
HANDLING AND TAKING OVER

   188.   Handing-over procedure

   189.   Safe keys

   190.   Discrepancies on handing over

   191.   Handing-over certificate

PART XIV
LOSSES OF PUBLIC MONEY AND STORES

   192.   Definition of “losses”

   193.   Investigation of loss

   194.   Write-off by controlling officer

   195.   Report by controlling officer

   196.   Write-off by Secretary to the Treasury

   197.   Assessment of claim against defaulting officer

   198.   Representations by officer

   199.   Decision of Secretary to the Treasury

   200.   Admission of liability

   201.   Failure to admit liability

   202.   Monthly deductions

   203.   Officers leaving the service

   204.   Statement to Attorney-General

PART XV
REMITTANCES OF CASH

   205.   Remittances to a bank or other office

   206.   Remittances received

PART XVI

   207-223.   Revoked by S.I. No. 102 of 1991

      FIRST SCHEDULE

      SECOND SCHEDULE

SI 398 of 1969,

SI 156 of 1971,

SI 186 of 1979,

SI 97 of 1987,

SI 69 of 1990,

SI 36 of 1991,

SI 102 of 1991.

[Regulations by the Minister]

PART I
PRELIMINARY

1.   Title

These Regulations may be cited as the Financial Regulations.

2.   Effective date

These Regulations come into operation on the 12th September, 1969.

3.   Interpretation

In these Regulations, unless the context otherwise requires–

“accounting officer” means any officer or other person concerned with the collection, receipt, custody, issue or payment of public or other moneys, stores, stamps, investments, securities or negotiable instruments, whether the property of the Republic or entrusted to the Republic or to any officer in his capacity either alone or jointly with any other officer;

“accounting unit” means a section established on the authority of the Secretary to the Treasury to maintain the accounts of a Ministry or of a number of Ministries or a branch of a Ministry which has an official designated in the estimates of expenditure as a controlling officer;

“advance” means any recoverable sum of money issued to any person where such advance is in the public interest and is repayable at some future date;

“below-the-line accounts” means suspense accounts which include advances, deposits, imprests, remittances and special funds;

“collector of revenue” means any officer charged, temporarily or permanently, with the duty of collecting any type of Government revenue;

“controlling officer” means an officer designated by the Minister as officer in charge of a head of expenditure in any one financial year and charged with the duty of controlling expenditure on any public service under that head;

“internal auditor” means any person designated as such by the Secretary to the Treasury;

“Ministry” means the Ministry of Finance;

“personal emoluments” means the salaries and allowances of all monthly paid civil servants and members of the Teaching Service.

4.   Regulations

These Regulations and such subsequent regulations as may be issued from time to time under the authority of the Act supersede previous Financial Orders and Financial Regulations.

PART II
AUTHORITIES FOR EXPENDITURE

5.   Available funds authorities

A controlling officer may not cause or permit any expenditure to be incurred, unless funds are available under one or more of the following authorities–

      (a)   The issue of a circular by the Secretary to the Treasury to the effect that a Provisional Warrant has been signed by the President.

      (b)   A Treasury Authority (Recurrent Expenditure) (Finance Form 5) issued by the Secretary to the Treasury when the General Warrant has been signed.

      (c)   A Treasury Authority (General) (Finance Form 4) issued by the Secretary to the Treasury conveying authority for the transfer of funds between items or for the provision of additional funds for a sub-head/item.

      (d)   A Treasury Authority (Establishments) (Finance Form 13) issued by the Secretary to the Treasury in respect of variations in posts or provisions in the “personal emoluments” sub-head.

      (e)   An approved Capital Expenditure Requisition (Finance Form 1) signed by the Secretary to the Treasury.

PART III
ESTIMATES: PROCEDURE

6.   Form of estimates

The estimates of capital and recurrent expenditure laid before the National Assembly in accordance with the provisions of the Constitution shall be set out as follows–

      (a)   The total expenditure shall be shown under the head of expenditure in respect of which a controlling officer shall be designated.

      (b)   Under each head of expenditure there shall be shown sub-heads.

      (c)   The first sub-head under each head of recurrent expenditure shall be the estimated expenditure on personal emoluments in respect of such head of expenditure and there shall be annexed to the estimates a supporting document entitled an “Establishment Register” which shall be deemed to be part of the estimates and which shall show, in respect of each head of expenditure, the grades and salary scales of the posts included in the sub-head for personal emoluments.

      (d)   Except in the case of the sub-head “personal emoluments”, there shall be shown items of expenditure in respect of each sub-head of recurrent expenditure.

7.   Draft estimates

The submission of draft recurrent estimates will be called for in an annual estimates circular issued by the Secretary to the Treasury. Controlling officers will frame their draft estimates in the form in which they are to be rendered, including supporting schedules and other details required in the circular.

8.   Presentation of estimates to National Assembly

The draft estimates will be examined in the Ministry and, where necessary, amendments will be made before the estimates are laid before the National Assembly by the Minister.

9.   Appropriation Act

Following the passing of the Appropriation Act under section 109 (2) of the Constitution and the issue of the General Warrant by the President, expenditure shall be limited to the amounts included in the approved estimates.

10.   Treasury Authorities

Treasury Authorities for expenditure will be issued by the Secretary to the Treasury.

11.   Provisional Warrant

Under Article the Constitution, the President may issue a Provisional Warrant to cover expenditure necessary to carry on the services of the Government for any period, not exceeding four months beginning at the commencement of a financial year, before the Appropriation Act for that financial year is passed. This warrant will authorise payment of all personal emoluments, pensions and other charges which become due in respect of expenditure for existing establishments, of inescapable, recurrent commitments and any other items which are specifically defined in the Treasury Authorities. No other expenditure may be incurred outside these limitations. Furniture, stores, vehicles or equipment of any kind will not be bought, nor will new posts be filled until the Secretary to the Treasury has issued a Treasury Authority to controlling officers, even if provision for these services and purchases has been included in the estimates.

12.   Finance circular of authority (provisional)

The fact that the Provisional Warrant has been signed will be conveyed to controlling officers by a circular issued by the Secretary to the Treasury. This circular will constitute the authority for controlling officers to incur or permit expenditure within the limitations in regulation 11.

13.   Treasury Authority

On receiving the General Warrant from the President, the Secretary to the Treasury will, by the issue of a Treasury Authority (recurrent expenditure), authorise controlling officers to incur and commit expenditure during the current financial year within the amounts set out in the estimates for that year.

14.   Procedure if provision inadequate

The Appropriation Act authorises expenditure under separate main heads, but payments will be allocated to the individual sub-heads and items shown in the printed estimates. Should it become apparent that the provision is inadequate, action must be taken in accordance with regulations 15, 16 and 17.

15.   Supplementary expenditure

When the expenditure is of a nature which was not envisaged when the estimates were prepared, or when the excess expenditure on an item cannot be met from savings on another item under the same sub-head, the controlling officer will submit to the Secretary to the Treasury an application for Supplementary Provision, together with a Treasury Authority (General) completed at Part 2. This application will show savings from any other sub-head under the same head, or evidence that the additional expenditure will result in a corresponding increase in revenue.

16.   Transfer of savings

If the excess expenditure on one item can be met from savings on another item within the same sub-head, an application for Treasury Authority will be submitted for approval to the Secretary to the Treasury.

17.   Supplementary estimates

Applications for Supplementary Provision which have the support of the Secretary to the Treasury will be submitted by him to the National Assembly in accordance with the Constitution. When the National Assembly has approved the Supplementary Provision and a Warrant has been signed by the President, the Secretary to the Treasury will issue an appropriate Treasury Authority to the controlling officer concerned.

18.   Copies to Auditor-General

The Secretary to the Treasury shall send copies to the Auditor-General of all Supplementary Provision Warrants and Treasury Authorities immediately after authorisation.

19.   Restrictions on expenditure

The Secretary to the Treasury may impose a restriction on expenditure under any sub-head or item appearing in the estimates. The controlling officer will be informed of the reason for the restriction and the circumstances under which he can apply to have the restriction removed or varied. Approval for complete or partial removal of a restriction will be conveyed by the issue of a revised Treasury Authority (recurrent) by the Secretary to the Treasury.

20.   Annual recurrent authorities

All authorities to incur expenditure under the recurrent estimates expire on the last business day of the financial year to which they refer. No payment may be made against these authorities after that date.

21.   Capital estimates

Instructions regarding the capital estimates will be issued from time to time by the Secretary to the Treasury.

PART IV
GENERAL ACCOUNTING RESPONSIBILITIES

22.   Accounting units

Each accounting unit shall be under the control of the controlling officer.

23.   Returns and reports

Controlling officers shall submit from time to time such returns and reports, as may be required by the Secretary to the Treasury, of revenue collected by them or funds expended under a head for which they are responsible. This will include “below-the-line accounts” under their control.

24.   Inspections

Controlling officers will make arrangements for periodic checks of cash and stamps held by accounting units or branches thereof under their control. These checks should be carried out at irregular intervals and as frequently as possible, preferably at least four times a year. Checking officers will be required to sign legibly at the point of check in the cash book or register covering the check.

25.   Responsibilities of controlling officers

The controlling officer shall be responsible for keeping accounts in accordance with any order issued or approved by the Secretary to the Treasury; for the accuracy of these accounts and for the safe custody of all public money entrusted to him. He shall ensure that officers accounting for revenue and expenditure for which he is responsible, comply with these Regulations and any supplementary instructions issued by him pursuant to these Regulations.

26.   Reports by accounting officers

Accounting officers shall be responsible for–

      (a)   reporting to the controlling officer if it appears that any head, sub-head or item is likely to be overspent;

      (b)   drawing the attention of the controlling officer to delays and shortages in the collection of revenue, for which the controlling officer is responsible; to any advance or imprest account which they are unable to clear at the time that it should be cleared; to any deposit account which has become dormant and to any weakness in the accounting system employed, or in the internal checks applied to accounting transactions.

27.   Claims of questionable validity

Accounting officers shall refer to their controlling officers any claim of an unusual nature, or any claim the validity of which is doubtful and any claim in respect of expenditure which, in their opinion, is not provided for in the approved estimates. In the event of an accounting officer receiving instructions to make a payment which he is not satisfied is covered by a financial authority, he shall state his objection in writing to his controlling officer:

Provided that, if an instruction is then given in writing by the controlling officer, a payment may be made or accepted, and responsibility for the payment then rests with the controlling officer, who will be held personally liable. After making the payment, the accounting officer shall inform the Auditor-General and the Secretary to the Treasury of the circumstances.

28.   Responsibilities of accounting officers

The responsibilities of an accounting officer shall be–

      (a)   to account for receipts and disbursements of public money in accordance with these Regulations;

      (b)   to see that proper arrangements are made for the safekeeping of public moneys, securities, stamps, stamp dies, revenue counterfoil receipts, licences, warrants and all forms of requisition;

      (c)   to collect punctually all revenue and other public money which it is his duty to collect;

      (d)   to bring to account promptly under the correct head and sub-head all public money which he collects or which is paid to him;

      (e)   to check regularly all cash and stamps in his charge and to verify the amounts with the balances shown in the cash book or stamp register;

      (f)   to bring to account promptly any revenue in cash or stamps found in his charge in excess of the balances shown in the cash book or stamp register;

      (g)   to make good any shortage in cash or stamps for which he is responsible;

      (h)   to ensure that all disbursements made or incurred by the issue of payment vouchers, orders, warrants, requisitions or any other documents are properly authorised;

      (i)   to charge in the accounts under the proper head or accounting allocation all expenditure when it occurs;

      (j)   to ensure the satisfactory control of the funds warranted to him by maintaining a record of commitments incurred by his controlling officer;

      (k)   to prepare and dispatch promptly all financial statements and returns in the form and manner prescribed;

      (l)   to see that his books of account are correctly posted and kept up to date;

      (m)   to report in writing to his controlling officer any apparent defect in the procedure of revenue collection, any apparent waste and any extravagance in expenditure which comes to his notice in the course of his accounting duties;

      (n)   to produce when required by the Secretary to the Treasury, or by the Auditor-General, all books and records or accounting documents in his charge;

      (o)   to reply promptly and fully to any observations or queries received from the Auditor-General, from the Secretary to the Treasury or from his controlling officer;

      (p)   to exercise strict supervision over all officers under his authority, and by the maintenance of efficient checks to take precautions against fraud and nugatory expenditure;

      (q)   to bring to the notice of his controlling officer any incompetence, carelessness or insubordination on the part of his staff;

      (r)   to study the convenience of the public and institute such arrangements as may be properly made to facilitate the transaction of business with the public.

29.   Erasures in accounts

No erasures may be made in accounts. Corrections must be made by striking out the incorrect figures and writing the correct figures above them. The corrections must be made in such a way that the original figures are still legible. Corrections must be initialed by the officer who makes them. On no account may alterations be made to figures which have already been audited.

30.   Mutilated currency

Accounting officers should not accept mutilated Zambian currency, but they may assist the public by informing them where to obtain a replacement of any mutilated currency of which they are the Lawful owners. Mutilated notes and coins can be replaced on application to the Bank of Zambia. An “Application for Replacement of Mutilated Currency” Form (obtainable from local banks) should be sent with the mutilated currency to the General Manager, Bank of Zambia, P.O. Box 80, Lusaka.

31.   Register of cheques and cash

Officers responsible for dealing with incoming mail which contains money shall keep a Register of Cheques and Cash (Accounts Form 61A) for the purpose of recording details of remittances received.

32.   Approval of accounting systems and forms

   (1)    The procedures and systems, including the use and introduction of forms, adopted by Ministries for controlling their expenditure shall be subject to the prior approval of the Secretary to the Treasury. Each accounting unit will keep such books of account as are prescribed from time to time by the Secretary to the Treasury.

   (2)    A register of all official accounting documents will be kept by the Secretary to the Treasury.

33.   Observance of orders by controlling officers

Controlling officers are personally responsible for the observance of all instructions issued by the Secretary to the Treasury.

34.   Delegation of responsibility

When it is necessary for any officer to delegate to another officer any financial duty for which he is responsible, he will ensure that the delegation, its scope and duration, is in clear and specific terms.

35.   Audit queries

All observations or queries raised by the Auditor-General must be answered promptly and fully.

36.   Below-the-line accounts

With the approval of the Secretary to the Treasury, controlling officers may operate such “below-the-line accounts” as are necessary for the efficient management of the financial operations under their control. “Below-the-line accounts” will not be used, in any circumstances, for receipts and payments which can properly be allocated to revenue or expenditure in the first place, nor will they be used for holding amounts charged to recurrent expenditure in one year for subsequent payment in the next financial year.

37.   Balancing of below-the-line accounts

The balancing and reconciliation of “below-the-line accounts” must be carried out, and all outstanding items cleared, at the end of each month.

38.   Banking of cheques and cash

All cheques and cash received will be banked not later than the business day following the day of receipt. In no circumstances will funds be allowed to accumulate in accounting units.

39.   Reconciliation of bank accounts

Controlling officers will forward to the Secretary to the Treasury within fourteen days of the end of each month the following form of reconciliation:

K

n

Cheques outstanding for the previous month
Add cheques drawn during the month
Sub-total
Less cheques presented during the month
Cheques outstanding at the end of the month
The total of cheques outstanding at the end of the month must agree with the total of the schedule of unpresented cheques attached to this reconciliation. The date of issue and the number and amount of each unpresented cheque will be shown.

40.   Checking of cash

Controlling officers will check, not less than once monthly, any cash held by their accounting units and will ensure that the cash balance is at all times correct. Personal cheques which are cashed from an imprest will be redeemed for cash or credited to the Imprest Banking Account on the first banking day after the cashing of the cheque. Post-dated cheques will not be accepted.

41.   Checking of computer documents

   (1) Documents will be submitted by each accounting unit for computer processing in the manner prescribed from time to time by the Secretary to the Treasury. Only documents required for punching purposes will be submitted. Supporting documents not intended for punching will be retained by the originating accounting unit.

   (2) A register will be kept by each accounting unit of all documents submitted to and returned by the Data Processing Unit in the Ministry, showing the dates and times of dispatch and receipt of documents.

42.   Dates and times of submission of computer documents

Dates and times of submission of documents will be laid down from time to time by the Secretary to the Treasury. These dates and times must be strictly adhered to and must not be altered except with the approval of the Secretary to the Treasury.

43.   Payments at end of financial year

   (1)    All accounts received before the last day of the financial year must, as far as possible, be paid before the accounts are closed. This means that, where reimbursements are required from other accounting units or other organisations, they will be notified in time to permit those organisations to make payment before the end of the financial year. Similarly, all moneys received before the end of the financial year must be brought to account before the accounts are closed.

   (2) Special arrangements will be made by the Secretary to the Treasury to ensure that transactions appearing in Agents’ Accounts are notified to accounting units up to the latest possible date that will enable the transactions in the last month of the financial year to be charged to the correct votes before the accounts are closed.

   (3) The Stores Department will normally close its accounts with accounting units on the 14th December and will send out invoices accompanied by a statement up to the closing date. These invoices will be charged against Ministerial suspense accounts and will be cleared by accounting units against expenditure votes before the closing of the main accounts for the financial year.

   (4) Requisitions held by the Stores Department which cannot be filled before the date of closing of the Stores Accounts will be a first charge against the accounts of requisitioning Ministries in the following financial year.

44.   Procedure at end of financial year

The procedures to be followed by accounting units at the close of the financial year are set out hereunder. It will be the responsibility of the controlling officer to see that action called for is taken at the appropriate times and that returns are submitted within the stated periods–

      (a)   At the close of business on the last day of the financial year, all cash books will be ruled off, signed and dated by the responsible officers.

      (b)   The accounts will be closed in the normal manner, as for an ordinary month end, but supplementary accounts will be opened by accounting units only for the purpose of adjusting misallocations, for the transfer of revenue and/or expenditure to other accounting units and for final entries on the closing of the accounts.

      (c)   Any revenue or expenditure (recurrent or capital) which appears in the accounts of one accounting unit but which is controlled by another, will be transferred. Only revenue and expenditure actually controlled by an accounting unit will appear in the accounts of that unit for clearance to the “Surplus and Deficit Account” maintained in the books of the Ministry under the procedure described in paragraph (g).

      (d)   Dummy codes will not be used in any circumstances or for any reason.

      (e)   Should the recoveries under items of “Appropriations-in-Aid” be in excess of the approved estimate for the year, the amount of the excess will be credited to the revenue item “Excess Appropriations-in-Aid”.

      (f)   The final closing of the accounts will be made not later than one month after the last day of the financial year.

      (g)   Immediately after the final closing of the accounts, accounting units will transfer all items of Recurrent and Capital Revenue and Expenditure to the “Surplus and Deficit Account” in the books of the Ministry. The final control balance for each unit will reflect only the balances outstanding on “below-the-line accounts”.

      (h)   Within two months of the end of the financial year, statements of revenue and expenditure and “below-the-line accounts”, together with balance sheets and accounts of all funds, will be submitted in quadruplicate by all accounting units to the Ministry for inclusion in the Financial Report. All statements, balance sheets and accounts will be signed personally by controlling officers. A circular minute detailing special requirements will be issued by the Secretary to the Treasury.

45.   Public Accounts Committee

Controlling officers may be required to submit to the Public Accounts Committee memoranda on subjects which concern their Ministries and which are mentioned in the Report of the Auditor-General on the accounts for the preceding year.

46.   Memoranda for Public Accounts Committee

Controlling officers who are required to submit memoranda to the Public Accounts Committee will ensure that these memoranda reach the Clerk of the National Assembly fourteen days before the notified date on which the Public Accounts Committee is to sit. The following form of memorandum will be used, and controlling officers will personally sign all such memoranda:

PUBLIC ACCOUNTS COMMITTEE

Report of the Auditor-General on the Public Accounts for the year ended ................., 20 ........

(memorandum by the Controlling Officer, Ministry of.....................................)

Paragraph No.* ..................... Subject ............................

.................................. Body of Memorandum Date ...........................

................................ Controlling Officer

*This refers to the appropriate paragraph in the Auditor-General’s Report.

Twenty copies of each memorandum will be sent to the Clerk of the National Assembly who will be responsible for forwarding copies to the Secretary to the Treasury and the Auditor-General.

47.   Internal audit

Internal audit teams will be provided for specified accounting units by the Secretary to the Treasury.

48.   Controlling officers not relieved of responsibility

The existence of internal audit teams will not relieve controlling officers or any other accounting officers of their individual responsibilities, nor will it remove the need for normal checks within Ministries or Departments.

49.   Responsibilities of internal auditors

Internal auditors will be directly responsible to the controlling officers of the Ministries in which they are provided. The programme of checks to be carried out by internal auditors will be laid down by the Secretary to the Treasury in consultation with controlling officers and with the Auditor-General, and will cover all accounting procedures and documentation. Generally, internal auditors will ensure–

      (a)   that the work entailed in the receipt and payment of public money has been properly carried out under proper supervision;

      (b)   that the safeguards for the prevention or prompt detection of fraud or loss of stores, cash or other Government assets, are adequate;

      (c)   that accounting forms are properly protected, recorded and regularly checked;

      (d)   that the duties of members of accounting staff are changed from time to time;

      (e)   that a satisfactory system exists for the checking of computer input and output;

      (f)   that the system for the control of the receipt, issue and use of stores is adequate;

      (g)   that the recording of the assets is up to date and correct;

      (h)   that returns of revenue or expenditure required by controlling officers are correctly prepared and promptly submitted.

50.   Reports by internal auditors

Although internal auditors are expected to correct on the spot any errors discovered, thereby reducing the necessity for written reports, any reports which are made in writing by internal auditors will be addressed to the controlling officer of the Ministry concerned, the Secretary to the Treasury and the Auditor-General.

51.   Preservation of accounting records

The following accounting records will be preserved for the periods shown:

      (a)   Main cash books and ledgers-ten years.

      (b)   Receipts of all types-ten years.

      (c)   Payment and Journal Vouchers-seven years.

      (d)   Establishment and salary records required for superannuation purposes-sixty years from the date on which a pensionable officer leaves the service.

These documents will be sent to the National Archives two years after they have ceased to be in use for either audit or other purposes. Controlling officers will ensure that documents are in proper order before they are sent to the archives.

PART V
SAFES, STRONG BOXES, CASH BOXES AND SPECIE BOXES

52.   Definition of “safes”

The following instructions refer to safes, strong boxes, cash boxes, specie boxes issued for the safe custody of cash and similar forms of secure containers issued by Government, all of which shall be referred to as “safes” for the purposes of these Regulations.

53.   Responsibility for obtaining safes

Controlling officers are responsible for obtaining safes from the Ministry for use in their offices and branches.

54.   Care of safes

The following conditions cover the care and maintenance of safes–

      (a)   no work or alteration of any kind may be carried out on a safe except with the permission of the Secretary to the Treasury.

      (b)   small safes and strongboxes used as safes must be built into the structure of the building in which they are housed.

      (c)   cash boxes must be locked in a safe or a fixed container when not in use.

      (d)   any safe boxes in use by an officer on tour must be secured against theft by means of a chain and padlock fixed to some immovable or heavy object.

55.   Responsibility for keys

Officers are personally responsible for keys of safes in their charge.

56.   Duplicate keys

When a safe or vault door is fitted with two or more locks, no single officer will in any circumstances hold all keys. More than one key to a safe will be issued only when there are two or more officers at the office in which the safe is installed. In the event of the departure of one of the key-holders before a relief arrives, the officer leaving the station will unlock the lock for which he holds a key and personally return this key under registered cover to the controlling officer of his Ministry.

57.   Handing over of keys prohibited

A key will not be handed to a person who is not the official key-holder and a safe will not be opened except by the officer responsible for it. He must be present for the whole of the time it remains open.

58.   Original keys

Only original keys issued by the Secretary to the Treasury will be held. In no circumstances may any officer have a duplicate key made.

59.   Control over duplicate keys

Except as may be otherwise authorised, all duplicate keys of safes will be held by the Secretary to the Treasury.

60.   Inspection reports

Inspection reports by internal auditors or other inspecting officers must include a list of safes in the offices under inspection. The serial numbers of keys must be recorded in these reports.

61.   Transfer within Ministries

All transfers of safes between Departments must be notified immediately to the Ministry.

62.   Transfer between Ministries

The transfer of safes between Ministries is not permitted without the prior approval of the Secretary to the Treasury.

63.   Loss of keys

When the key to a safe is lost–

      (a)   the loss will be reported immediately to the controlling officer concerned, and to the local police;

      (b)   the safe will be sealed and the room in which it is kept must be locked. If an exceptionally large sum is in the safe, arrangements must be made for the posting of a guard;

      (c)   the officer responsible for the safe custody of the key may be called upon to make good the cost of repairs and replacement of the key.

64.   Private moneys in public safes

No private money or articles may be kept in a safe provided for the safe-keeping of public moneys.

65.   Register

A register must be kept of articles other than cash, account books and receipt forms deposited in a safe. The register must be signed by the depositing officer (other than the key- holder) when depositing or withdrawing any such article.

66.   Weekly check

Officers responsible for safes must verify the contents at least once each week. The register will be initialed on each occasion of check.

67.   Cash in transit

Whenever cash is taken to or collected from a bank or other office, the responsibility for safe custody of the cash in transit rests with the officer charged with conveying the cash to or from the bank or other office.

PART VI
BANK ACCOUNTS AND CHEQUES

68.   Bank accounts and bank signing arrangements

The opening of, or a change in, any signatory of an official bank account for any purpose requires the authority of the Secretary to the Treasury on Accounts Form 49. The purpose for which the bank account is required must be stated in a minute submitted with Accounts Form 49 by the controlling officer.

69.   Instructions to banks

No instructions in regard to the operation of an official bank account may be issued except by the Secretary to the Treasury.

70.   Use of public money

In no circumstances may public money be credited to a private bank or savings account.

71.   Cheque forms

Cheque books and cheque forms for use with official bank accounts will be obtained through controlling officers from the Strongroom Superintendent of the Ministry.

72.   Security of unused cheques

Cheque books and cheque forms must be kept secure under lock and key when not in use. An officer will be made responsible for the custody and control of the stock of unused cheque forms. That officer will maintain a record of receipts and issues in a register (Accounts Form 103), and will ensure that all unused cheques are retained in his custody.

73.   Lost cheques

   (1) In the event of a cheque being lost, whether the cheque is unused or has already been issued, the accounting officer must notify all local banks and head offices of all banks. In the case of the loss of a cheque which has been issued, a “stop order” must be sent to the bank on which it was drawn.

   (2) Before a replacement cheque is issued for an open or crossed cheque which has been lost, or stolen from the payee, he is required to sign an indemnity in the following form:

CERTIFICATE OF INDEMNITY

In consideration of the issue to me of a replacement cheque No. ................................ for the sum of .............................. in payment of ................................ which I have lost (or which has been stolen), I agree to indemnify the Government against any loss whatsoever in connection therewith and I agree to refund the sum of ...................................... in the event of the original cheque No. ........................ being negotiated.

Signed .............................................................................

NAME IN BLOCK CAPITALS ..............................................

Date ..............................................................., 20 ..........

Official Address ..............................................................

.........................................................................................

.........................................................................................

.........................................................................................

The value of the replacement cheque must be debited to expenditure.

74.   Signing of cheques

   (1) Cheques drawn against official bank accounts must be signed by two or more authorised signatories except where, with the approval of the Secretary to the Treasury, cheque signing machines are used; in which case one authorised signatories will suffice.

   (2) The responsibilities of signatories are laid down in Part X.

[Am by SI 69 of 1990)

75.   Overdraft

Government bank accounts must not be overdrawn, and a temporary advance must not be obtained from a bank without the prior written permission of the Secretary to the Treasury. In the event of an official account becoming overdrawn without proper authority, the officer responsible will be called upon to refund any bank charges incurred by Government as a result of the overdraft.

76.   Acceptance of cheques

Cheques may, at the discretion of accounting officers, be accepted in payment of licences, fees, taxes and other payments due to Government. Before acceptance of a cheque, an officer will satisfy himself as to the identity of the person presenting the cheque and ensure that–

      (a)   the cheque is not post-dated or out of date;

      (b)   the amount in words and figures agree;

      (c)   the cheque is correctly signed and dated by the drawer;

      (d)   alterations of any kind are covered by the full signature of every signatory to the cheque.

77.   Security of cheques received

Cheques received should be made payable to the Government of Zambia and crossed “Account payee only”.

78.   Dishonoured cheques

When a cheque is dishonoured, the amount of the cheque will be debited to “Advances- Dishonoured and Returned Cheques” in the accounts of the Ministry concerned. Immediate action will be taken to secure prompt reimbursement of the amount owed, which must be credited to the account “Advances-Dishonoured and Returned Cheques”.

79.   Cancellation of licences

If a dishonoured cheque was originally received in payment of a licence or permit and the officer issuing such licence or permit has been unable to effect recovery within such time as is considered reasonable, but not exceeding fourteen days from the date of return of such cheque, he shall declare the licence or permit to be invalid, on the grounds of non-payment of the prescribed fee, and, at the same time, he shall inform the police or other appropriate authority. In cases where it proves to be impossible to obtain reimbursement of a dishonoured cheque, the matter shall be referred to the Solicitor-General.

80.   Cheques on accounts outside Zambia

Cheques, travellers’ cheques or other negotiable instruments drawn on banks outside Zambia may be paid into local bank accounts. If, for any reason, foreign cheques are not acceptable to local banks, these cheques shall be sent to the accounting unit for clearance through the Ministry. In all cases, the receiving officer shall issue a receipt for the amount paid by cheque.

81.   Cashing of Government cheques

   (1) At stations where there are no banking facilities, Government cheques may be exchanged for cash by accounting officers.

   (2) Controlling officers may authorise in writing limited facilities for the encashment of officers’ private cheques where this is conducive to efficiency. Accounting officers will, however, act with great care as they may be called upon to make good the amount of any dishonoured cheque for which they are unable to obtain reimbursement. The privilege should be withdrawn immediately from any officer whose cheque is dishonoured.

   (3) With the exception covered by sub-regulation (1) collectors of revenue or other accounting officers who receive public money may not cash cheques from public money held by them.

82.   Bank statements

All officers authorised to keep official bank accounts must arrange for statements to be provided regularly by the bank. Bank statements made up to the close of business on the last day of every month will be obtained. All entries on the bank statement will be checked with the cheque backing sheet and, at the end of each month, a return will be prepared in the form prescribed in regulation 39 giving a reconciliation of the balance of the bank account with the balance shown in the cash book. This return will be submitted to the controlling officer.

83.   Audit of cheques

Paid and cancelled cheques will be held for audit.

84.   Security of cheques in payment for goods supplied on Local Purchase Orders

All cheques drawn in payment for goods supplied on Local Purchase Orders should be crossed “Account payee only”. The only exception to this rule is in the case of a payee known to have no banking account. Stamps showing this restrictive crossing will be supplied on application by the Government Printer.

PART VII
RECEIPT FORMS

85.   Definition of “receipt form”

The term “receipt form” includes all receipts, licences, permits, certificates, discs or tokens used in the collection of revenue or other moneys.

86.   Issue of receipts

   (1) All licences, permits, certificates, discs, tokens and other documents for which payments are received will be issued on or with the prescribed forms.

   (2) A “General Receipt” (Accounts Form 40) will be used in cases where a special receipt form is not prescribed.

87.   Obtaining receipt forms

   (1) Supplies of receipt forms will be obtained only from the Strongroom Superintendent of the Ministry, by the submission of a requisition. In no circumstances will any officer make arrangements for the printing or alteration of receipt forms other than through the Secretary to the Treasury.

   (2) Receipt forms will be issued only to Government accounting officers or to local authorities.

88.   Auditor-General to be informed

The Auditor-General will be informed of all issues and transfers of receipt forms.

89.   Checking receipts received

All receipt forms must be checked immediately they are received to ensure that they are complete and correctly numbered. Any forms which are defective must be returned to the Strongroom Superintendent without delay. The Advice of Issue of Licences, Revenue Stamps and Receipt Books (Accounts Form 45) must be receipted and returned immediately to the Strongroom Superintendent with a report of any discrepancies, which must be copied to the Auditor-General and the controlling officer.

90.   Register of receipt forms

Every officer required to hold receipt forms will keep a Register (Accounts Form 103) in which the receipt and issue of all receipts forms must be promptly entered. These registers will be obtained from the Government Printer.

91.   Transfer of receipts

Books of receipt forms will normally not be transferred from one holder to another. If in an emergency such a transfer becomes necessary, the transfer must be reported immediately to the Auditor-General and the controlling officer.

92.   Consecutive issues

Receipt forms will be used in consecutive order, within the sequence of numbers of receipts held by one officer.

93.   Unused and surplus receipts

Surplus stocks of completely unused receipt books which are not obsolete should be listed and returned by registered parcel post to the Strongroom Superintendent. Copies of lists will be sent to the Auditor-General and to the controlling officer.

94.   Destruction of obsolete receipts

Complete unused books of obsolete receipts will be destroyed at the office in which they are held. The destruction of the receipt books will be carried out in the presence of the accounting officer in charge, and another officer who will check that the unused receipt books are complete, and that all receipts are in fact unused. Certificates of destruction, listing the serial numbers of all receipt forms destroyed, must be signed by both officers. The original of the certificate of destruction will be filed by the officer responsible for the custody of the forms and copies must be sent to the Auditor-General and the controlling officer.

95.   Recording of destruction of obsolete forms

Whenever surplus stocks of receipt books are returned to the Strongroom Superintendent or whenever obsolete forms are destroyed, the fact should be recorded in the Register (Form 103).

96.   Reporting of loss of or damage to receipt forms

If a book of receipts or part of a book is lost or damaged, the holder will report immediately to his controlling officer with copies to the Auditor-General and to the Secretary to the Treasury.

97.   Monthly check of unused receipt forms

A check of unused receipt forms will be carried out at least once a month by the holder, who must record in the Register the date of check and sign the entry.

98.   Handing over certificates to record receipt forms

When one officer hands over to another, handing/taking over certificates must be signed by both officers for receipt forms. The officer taking over should sign immediately below the last entry in the Register.

99.   Notice to public about official receipts

A printed notice obtainable from the Ministry must be displayed in all offices where revenue of any type is received, to bring to the attention of the public the need for them to obtain an official receipt for every payment made by them.

100.   Completion of receipts

Receipt forms must be completed either in ink or in indelible pencil. Counterfoils will contain exactly the same details as appear on the original receipt form. They should be date-stamped at the time of issue and will not be altered in any way.

101.   Cancelled receipts

If a wrong entry is made on a receipt, the form must be cancelled and dealt with in the manner prescribed in regulation 102.

102.   Method of cancelling receipts

When a receipt is cancelled, the original and all the copies must be cancelled, and the cancellation signed by the holder of the book. The original receipt will be kept in the receipt book. The duplicate will be included with other duplicate receipts which accompany the Revenue Cash Book.

103.   Office of issue of receipts

Every receipt form and counterfoil will be printed or stamped with the official stamp of the office of issue and will be signed by the issuing officer.

104.   Consecutive receipts

Officers receiving payments from collectors of revenue must ensure that numbers of receipt forms issued by the collectors run consecutively. If no satisfactory explanation is forthcoming for any missing forms, the matter will be reported without delay to the controlling officer of the Ministry concerned.

105.   Free issue of receipt form

When a free issue is made of a receipt form for which a fee would normally be payable, the following certificate will be endorsed by the issuing officer on the form and its counterfoil or copies:

“I certify that this (licence) is issued free under the provisions of

.........................................................................................

.........................................................................................”

106.   Duplicate licences

In no circumstances may a duplicate of a licence be issued unless approval for such issue is specifically provided in any Law or regulation.

107.   Certified copies of receipt forms

If a certified copy of a receipt form is required, this will be made on plain paper and headed “certified copy”. In no circumstances will another receipt form be used as a copy for an original receipt previously issued.

108.   Transfer and destruction of receipt forms

It is strictly forbidden to transfer used receipt forms from one accounting unit to another, or to destroy the counterfoils and copies of used receipt forms until after they have been examined by the Auditor-General.

PART VIII
RECEIPT OF REVENUE

109.   Private use of revenue prohibited

Officers are not permitted to use public revenue, temporarily or otherwise, for any private purpose whatsoever.

110.   Receipts to be issued

A receipt form must always be issued by the receiving officer whenever a sum of public money is received.

111.   Receipt forms

All receipts must be vouched for on the form prescribed by statute or regulation.

112.   Legal tender

The notes and coins issued by the Bank of Zambia constitute legal tender in the Republic. No other currencies may be accepted without the specific authority of the Secretary to the Treasury.

113.   Foreign currencies

Applications must be made to the Secretary to the Treasury for general permission to accept specified foreign currency notes, travellers’ cheques or cheques drawn on foreign banks at current rates of exchange.

114.   Remittance of foreign currency

Foreign currencies which are not acceptable to local banks will be remitted to the accounting unit for onward transmission to the Ministry, and may not, under any circumstances, be paid to a commercial bank or exchanged for Zambian currency.

115.   Classification of revenue

All revenue will be brought to account under the appropriate sub-head of the revenue estimates.

116.   Cash books

Collectors of revenue will keep a cash book which must be written up daily. Accounts Form 47B provides for the collection of revenue under four headings but where more columns are required Accounts Form 47A will be used.

117.   Bringing revenue to account

Collectors of revenue are required to bring to account daily the whole amount of their collections. Controlling officers will institute checks to ensure that this is done.

118.   Deposits to the Main Account

The following facilities will be used to enable deposits to be made to the Main Banking Account with the Bank of Zambia. Revenue will be deposited–

      (a)   where daily banking facilities exist, either directly with the Bank of Zambia or indirectly by mail transfer through a commercial bank;

      (b)   where a banking agency or mobile banking service exists, by mail transfer through the agency to the Bank of Zambia on every opening or visit;

      (c)   where no banking facilities exist, by obtaining a commission-free money order for the cash received. This money order and any cheques will be sent by registered post to the Bank of Zambia for deposit to the Government’s Main Account.

119.   Cash surplus

If it is found that a collector of revenue has a surplus of cash, this must be brought to account and credited to the “Miscellaneous” sub-head of the revenue estimates under “Finance” (“Fees of Court”, etc.).

120.   Revenue collectors not to open mail

An officer who is responsible for issuing receipts must not be concerned in opening mail or keep a register of incoming remittances.

121.   Recovery of overpayments

Receipts in respect of the recovery of overpayments or erroneous payments should be credited to the vote from which the payment was made, unless the payment was made in a previous financial year, in which case the receipt should be credited to the item provided in the revenue estimates “Finance-Miscellaneous” (under “Fees of Court”, etc.). Recoveries of overpayments or erroneous payments made from the Capital Fund should be credited to the Capital sub-head from which the payment was made, unless that sub-head has been closed, in which case the credit should be made to the “Other Miscellaneous Receipts” head of Capital Revenue.

122.   Revenue not to be credited to suspense account

Revenue collected in any one year shall not be credited to a deposit account with the object of transferring it to revenue in the following year.

123.   Abandoned revenue

Revenue may be abandoned only with the approval of the Secretary to the Treasury. An application for this authority must give the sum of the revenue, the date on which it was due, the action taken to collect it and the reasons why it was not possible to collect it. A copy of the application will be forwarded to the Auditor-General. Should the Secretary to the Treasury authorise the abandonment of the revenue, a copy of his authority will be forwarded to the Auditor-General.

PART IX
REFUNDS OF REVENUE

124.   Authority for refunds

A controlling officer may authorise a refund of revenue only if–

      (a)   approval for a refund of revenue is made under legislation or other authority for which his Ministry is responsible;

      (b)   a refund must in equity be made, e.g. where a tax or a fee has been paid twice in error.

125.   Refunds of stamp duty

Applications to the Ministry for authority to refund stamp duty will be supported, whenever possible, by the stamped documents in respect of which the refunds are sought.

126.   Vouchers for refunds

Payment vouchers relating to refunds of revenue must quote the authority for the refund. The number of the receipt on which the revenue was originally collected will be quoted on the payment voucher. The original of the receipt should be attached to the payment voucher.

127.   Court fees and fines

Court fees and fines may be refunded by the Registrar of the High Court or by the Judge or magistrate of the Court to which the fees or fines were paid.

128.   Classification of refunds

   (1) Refunds of revenue for the Department of Taxes and the Department of Customs and excise shall be debited to the sub-head of revenue to which the the amount to be refunded was originally credited.

   (2) All other refunds of revenue shall be charged against the expenditure vote “Finance Recurrent Department Charges: Refunds of Revenue”. No payment shall be charged against this vote without prior authority of the Secretary to the Treasury.

[Am by SI 42 of 1976.]

PART X
CONTROL OF EXPENDITURE AND PAYMENTS

129.   Authorities by warrant

As the Approved Estimates of Recurrent and Capital Expenditure are not in themselves authority to spend funds, any payments which are charged to expenditure provided for in the estimates may only be made by warrant-holders who are officers holding one of the following authorities–

      (a)   A Treasury Authority or warrant issued by the Secretary to the Treasury.

      (b)   A warrant issued by a controlling officer to a warrant-holder in his Ministry.

      (c)   A sub-warrant issued by a warrant-holder.

130.   Authorities on vouchers

All payment vouchers must contain the authority against which expenditure is incurred, e.g. warrant number, or Law or special minute.

131.   Records of commitments

There is no necessity to keep a commitment ledger. A box-file will be used instead as follows–

      (a)   one or more box-files will be kept for the purpose of filing the triplicate copy of each Local Purchase Order, the “number 3” copy of each stores requisition, and a copy of each indent, contract, or other record of commitment;

      (b)   once the order has been paid, the relevant Local Purchase Order, etc., will be removed from the commitment file to its final storage place. The commitment file should be kept at the office where payment is made but, if this is not appropriate, it should be kept at the ordering office and the copy order removed from the file at the time an approved payment voucher is dispatched to the paying office;

      (c)   a part-payment will be recorded as such on the face of the relevant Local Purchase Order, indent, etc.;

      (d)   a manual or machine list will be prepared at each month-end, showing the total value outstanding against each item of a sub-head. When added to the expenditure to date, the totals will be compared with the “Amount Authorised” column of the estimates.

132.   Payments on behalf of other Ministries

No payments will be made against the vote of another Ministry without an authority, usually in the form of a warrant or sub-warrant issued by that Ministry. This prohibition applies to Zambia Missions abroad which will not make payments to officers without specific authority in writing from the Ministry concerned.

133.   Date of payment

The date of payment will govern the date of record of a transaction in the accounts, unless specific authority to the contrary is given by the Secretary to the Treasury. Unexpended portions of a vote during the year may not be drawn and placed on deposit for the purpose of setting aside funds as a reserve to meet payments in the next financial year. On the other hand, expenditure properly chargeable to the accounts of a financial year will, so far as possible, be made within that year and will not be deferred for the purpose of avoiding an excess on the authorised provision for the year in which authority should have been obtained by Supplementary Provision.

134.   Payment vouchers

   (1) All payments must be vouched for on one of the following forms:

Accounts Form 2: A wages payment voucher.

Accounts Form 5: A general payment voucher.

Accounts Form 44: A claim and payment voucher used for travelling on duty including mileage and subsistence.

   (2) Accounts Form 69 which provides payees with details of the payments should be used in conjunction with Accounts Form 5.

135.   Details on payment vouchers

All vouchers must be complete and all details must be filled in, including coding allocations, dates, numbers, quantities, rates, distances and authorities.

136.   Preparation of vouchers

Vouchers will be typewritten or made out in ink or indelible pencil. All copies must be legible.

137.   Signing of vouchers

The original of a payment voucher will be signed by a controlling officer, a warrant-holder or by any officer authorised by them to sign on their behalf. The name of the officer signing and his designation will be printed below his signature. Copies will be initialed by the signing officer or stamped with his name stamp.

138.   Panel of signing officers

A list of accounting or other officers authorised in writing to sign vouchers on behalf of warrant-holders will be sent by controlling officers to the Auditor-General and amended from time to time. Normally, these signing officers should not be below “executive” rank.

139.   Responsibilities of officers signing -vouchers

The officer signing a voucher or document certifies the accuracy and validity of the payment. He must therefore ensure that–

      (a)   all deductions due to be made from salaries or wages have in fact been made;

      (b)   the goods have been supplied or the services provided as certified by the receiving officer;

      (c)   the prices charged are either according to contract or approved rates, or are fair and reasonable according to current local rates;

      (d)   the payment is covered by proper authority and is a proper charge to public funds;

      (e)   the calculations are correct;

      (f)   the persons named as payees are those entitled to receive payment;

      (g)   the voucher is properly allocated to a head, sub-head and item;

      (h)   payment of the amount stated on the voucher will not cause an excess over the amount allocated to him.

140.   Recoverable payments

Officers signing vouchers which relate to payments which are recoverable are responsible for ensuring that proper arrangements exist for the recoveries to be made.

141.   Suppliers’ invoices to be attached

Vouchers relating to purchases must be supported by the suppliers’ invoices. Payment will not be made on statements of account only. On no account will requisitions for local supplies be issued in arrear if goods have already been supplied. In such cases, the responsible officer will certify the voucher giving reasons for the failure to issue a requisition.

142.   Mislaid invoices

Should an original invoice be mislaid, a duplicate will be obtained from the supplier. The duplicate will be clearly marked “Copy Invoice”. A certificate that payment has not previously been made will be recorded on the voucher by the officer making the payment, after he has satisfied himself that payment of the account has not in fact been made.

143.   Mislaid requisition forms

In no circumstances will a duplicate requisition form be issued if an original has been mislaid. Payment will be made against the supplier’s copy invoice which will be endorsed with the serial number of the requisition form against which the supply of goods or services was made, and the certificate required by regulation 142 will be recorded on the payment voucher.

144.   Payments on incorrect certificates

In the event of any unauthorised payment being made in consequence of an incorrect certificate on a voucher, the certifying officer may be held responsible and may be surcharged with the amount involved.

145.   Payees outside Zambia

   (1)   With the exceptions stated in sub-regulation (2), the normal method of payment to payees outside Zambia will be through the Secretary to the Treasury. Ministries with inter- departmental clearance (IDC) facilities will forward to the Secretary to the Treasury the following documents duly completed–

      (a)   Accounts Form 5.

      (b)   Accounts Form 69.

      (c)   An appropriate IDC.

Originators without IDC facilities will substitute a cheque for an IDC in paragraph (c).

   (2)   Payments by missions abroad for the maintenance and staff salaries of those missions are made direct by them.

146.   Methods of payment

Payments will be made by cheque or cash, whichever is the more economical and convenient. If made by cheque, the cheque will be made payable to those to whom payment is due. Each cheque must be crossed, except in the following circumstances–

      (a)   Open cheques may be issued in the case of standing imprests and for the net total of vouchers in respect of wages to be paid in cash to junior employees and labourers. These cheques will be made payable to the order of the title of the post held by the officer responsible for drawing the cash and paying the wages. For the guidance of banks and Government offices at which cheques will be cashed, the name of the responsible officer will be added in brackets.

      (b)   Open cheques payable to the order of the payee may be issued for personal imprests and, on request, for salaries, wages and other personal payments due to Government employees.

147.   Security of open cheques

When an open cheque is issued, a receipt or acknowledgment of the cheque will be obtained from the payee before the cheque is handed over or, if the cheque is sent by mail, it will be sent by registered mail and the number of the registered slip recorded on the payment voucher.

148.   Responsibilities of cheque signatoties

Provided that there is no loss of discount for prompt payment, accounts for the same supplier may be grouped and paid at least once every month. Should any discount be lost owing to delay in the passing of accounts for payment, the officer responsible may be called upon to refund the amount to Government.

149.   Periodic payments

All signatories of cheques are responsible, when signing, for ensuring–

      (a)   that original documents (invoices, salary sheets, claim forms, etc.) are attached;

      (b)   that the original documents are all stamped “Paid” by means of a special stamp obtainable from the Ministry, and that the cheque number is correctly shown within the “Paid” stamp;

      (c)   that the relevant Payment Voucher (Accounts Form 5) is fully and properly completed;

      (d)   that the cheques are correctly made out in every respect.

150.   Delivery of cash or cheques

Only in the following circumstances may payments be made other than to the persons or firms to whom payment is due–

      (a)   On the written authority of the person or firm to whom the payment is due or on the production of a power of attorney or letter of administration.

      (b)   In cases where the timely payment of wages to an employee is impracticable and delay would cause hardship, a paying officer may on his own responsibility make payment to a third party who will give a receipt for the payment. The paying officer will also satisfy himself that the payee receives the payment due to him.

      (c)   In cases where payment is made to a duly appointed receiver, an official receiver, a trustee in bankruptcy or to a third person under a Court order.

151.   Identification of payees

Paying officers and officers who are witnesses to a payment will satisfy themselves that the person claiming the payment is in fact the person authorised to receive the money. If necessary, they will require the production of a National Registration Card.

152.   Daily accounting for payments

All payments will be entered into the books of account on the day the payments are made.

153.   Issue of travel warrants

   (1)   Fares and transport charges for travel or the consignment of stores will be met by the issue of the following warrants or requisitions:

Rail – Rail warrant:

Accounts Form 29 (Passengers); Accounts Form 30 (Goods).

Road-Road transport requisition; Accounts Form 33 (b).

Air-Requisition for Official Passage by Air:

Accounts Form 33 (c).

   (2)   These warrants and requisitions must be fully and accurately completed, particularly with regard to the following details when applicable–

      (a)   The purpose of the journey must be stated and it is not sufficient to use only the words “on duty”

      (b)   The ages of all children must be entered.

      (c)   Whenever a concession fare can be claimed, completed concession vouchers must be attached to the warrant when it is presented for the issue of a ticket.

      (d)   The conditions of service on which the officer travelling is employed must be clearly endorsed on the warrant/requisition.

      (e)   The actual weight of baggage to be carried must be entered on a warrant/requisition. It is not sufficient merely to indicate on the warrant/requisition the maximum amount of baggage which can be transported at Government’s expense.

      (f)   Where it is stated in General Orders, or any other regulation, that an officer may transport a limited amount of baggage by passenger train and the remainder by goods train, separate warrants will be issued. The number of the warrant issued for the transport of personal effects by goods train must be entered in the appropriate space on the warrant issued for the effects to be carried by passenger train.

154.   Responsibility of officers signing warrants, etc.

Officers signing warrants, requisitions and stores orders are approving the expenditure of public funds and they will be responsible, therefore, for seeing that the proper authority exists for the expenditure thus incurred. They will also be responsible for ensuring, in the case of passenger fares, that officers are entitled to the free fare and that all appropriate concessions are claimed. Any excess expenditure incurred as a result of the failure to observe regulations may be surcharged against the officer who signed the warrant, requisition or stores order.

155.   Extraordinary payments

Payments which are extraordinary in that they are not covered by normal regulations or procedures, e.g. compensation for loss of or damage to private property, require the prior approval of the Secretary to the Treasury.

156.   Custody of original documents

   (1)   Payment vouchers with supporting documents, and any other forms which support a charge entered in the accounts, will be carefully filed, secured against loss, and be readily available for audit.

   (2)   Access to the documents should be restricted to those officers authorised by the accounting officer to make reference to them. In no circumstances will the documents be removed from the files in which they are kept.

157.   Loss of payment vouchers

If a payment voucher is lost a properly certified duplicate will be obtained. If this is not possible, the expenditure will be treated as unvouched and written application must be made immediately to the Secretary to the Treasury, with a copy to the Auditor-General, for authority for the payment to stand as a charge to public funds. The application will provide the following details–

      (a)   the number and date of the voucher;

      (b)   the amount of the payment;

      (c)   the allocation of the charges;

      (d)   the name of the payee;

      (e)   the nature of the payment;

      (f)   an explanation as to why the voucher was lost;

      (g)   whether the cheque issued was crossed or open;

      (h)   whether the cheque was endorsed or receipted by the payee; and in respect of purchases:

      (i)   the purchase order number and date;

      (j)   the invoice number and date;

      (k)   a certificate that the goods have been received and brought on charge.

The controlling officer is required to certify that, after making a thorough check, he has been satisfied that the payment is authentic and that the payee has received the payment which the original voucher covered.

PART XI
PAYMENT OF SALARIES AND WAGES

158.   Day of payment

Salaries and monthly wages will be paid on the last working day of each month or according to any staggered dates which the Secretary to the Treasury may from time to time approve.

159.   Calculation of salary

Salaries are payable in monthly instalments calculated at one-twelfth of the annual rate. Salaries for a part of any month will be calculated in proportion to the number of days in that particular month, e.g. salary for eight days in April would be eight-thirtieths of the monthly rate.

160.   Salaries and wages not to be paid in advance

Except as provided for in General Order 205, an officer will not be granted an advance of salary or wages.

161.   Adjustment of salary or other moneys due to death, etc.

Any contingency which is likely to affect an officer’s salary (e.g. his death, suspension or dismissal) will be notified immediately by the controlling officer to the senior officer in charge of salaries in the Ministry. The latter will then be responsible for ensuring that timely and correct adjustments are made to the officer’s salary, pension or gratuity.

162.   Salaries of convicted officers

Any balance of salary or other moneys due to an officer who has been convicted of misappropriation of Government funds or theft of Government property or who has been dismissed, leaving sums owing to Government (including losses of cash or stores which are under investigation), may not be paid without the authority of the Secretary to the Treasury.

163.   Method of payment and deductions: Divisions I and II

A separate salary record card for each Division I and II officer in the Service will be kept by the Ministry. The salaries of Division I and II officers are paid by the Ministry on the basis of information supplied by the Secretary to the Treasury (Establishments) and the controlling officer of the Ministry in which those officers are serving. Officers will make arrangements regarding the method of payment, and the permissible voluntary deductions, through their controlling officers.

164.   Method of payment

Payment of salary may be made direct to the credit of an officer’s account at any commercial bank or building society in Zambia, or by cheque. Payment of the net amount due, after statutory and permissible deductions have been made, will be made in one sum; there will not be a part-payment to the credit of a bank account with the balance paid by cheque or otherwise.

165.   Dispatch of salary cheques

All open cheques will be dispatched under registered cover or delivered against personal signatures. Salary cheques will be forwarded, in bulk, from the Ministry to controlling officers. A signature, followed by the signing officer’s printed name and rank, will be required for the total number of cheques received. These will be listed by serial numbers. Controlling officers will be responsible for the distribution of these cheques and for obtaining the payees’ signatures in acknowledgment of receipt of the cheques. When cheques are dispatched to officers in charge of out-stations, for redistribution, Distribution Lists (Accounts Form 139) will be used and addressees will be responsible for obtaining the payees’ signatures. The lists, when completed, will be returned immediately to the sender who will retain them as a permanent record. If it is necessary to post the cheque direct to the actual payee, the remittance will be posted under registered cover and the registration number will be inserted against the entry in the Distribution List.

166.   Deduction of rent for official quarters

Rent for official quarters will be deducted from salary at the full rate unless exemption or reduction has been claimed and approved. The responsibility for claiming reduced rent or exemption, including exemption during periods of vacation leave, rests with the officer concerned. Claims will be made direct to the Ministry with a copy to the officer’s controlling officer. Accounts Form 133, 134 or 135, as appropriate, will be used for this purpose. Recovery of rent in respect of non-civil servants will be the responsibility of the employing Ministry.

167.   Payment scales and rates: officers other than those in Divisions I and II

Salaries and wages of employees other than those in Divisions I and II of the Civil Service will be paid by the Ministries in which they are employed, in accordance with scales and rates laid down by the Permanent Secretary (Establishments).

168.   Gross salary and deductions to be charged

All authorised deductions will be entered on the payment vouchers in the appropriate column against the name of each employee concerned. The gross emoluments will be charged against the relevant sub-head and deductions will be credited to the appropriate account.

169.   Salary records

   (1)   Controlling officers will arrange for salary records to be maintained in respect of all employees who are not officers in Divisions I and II. A Salary Record Card will be maintained.

   (2)   When an employee is transferred and the transfer involves a change of pay office, his salary record will be made up to date and transferred to his new office.

170.   Unclaimed wages

If an employee does not draw his wages at the normal time of payment, the wages due to him will be held for a period of seven days. If still unclaimed, the cash will be brought to account. A general receipt will be issued, crediting the unpaid wages to the expenditure vote from which the wages were drawn.

171.   Security precautions with regard to payment of wages

   (1)   Controlling officers will ensure that standing instructions are issued in writing for security precautions to be taken in the handling of money for the payment of wages.

   (2)   Except in the case of offices staffed by only one accounting officer, controlling officers will ensure that proper instructions are issued covering the internal check over the preparation of wage sheets and the payment of wages. In particular–

      (a)   officers responsible for entries on the wage sheets, for checking and for paying will sign for their particular responsibilities on the face of the wage sheets;

      (b)   each operation in connection with the preparation of wage sheets will be checked by an officer other than the officer who carried out the original operation;

      (c)   payment will take place in the presence of an officer who knows the recipients. The paying officer should, where practicable, be an officer not concerned with the preparation and checking of wage sheets.

172.   Leave salary

Net salary for the full period of leave will be paid by cheque not less than fourteen days before the officer goes on leave, and will be calculated up to the last day of the month preceding his return from leave, unless he elects to receive his salary in the normal manner (i.e. to a local bank).

173.   Attendance records

Controlling officers will ensure that there is an adequate system of control over the employment of labour. In particular, they will ensure that detailed instructions are issued to record and check the attendance of employees and that overtime is recorded separately, showing the hours authorised and the hours actually worked.

PART XII IMPRESTS

174.   Types of imprest

There are two types of imprest–

      (a)   Standing imprests-which are normally issued to facilitate the payment of wages and to enable minor local purchases to be made when it is not possible for payment to be made through an accounting unit;

      (b)   Special imprests-which are of a temporary nature, are issued for the purpose of providing officers with funds to meet expenses when travelling on duty.

175.   Special imprests outside Zambia

Special imprests may not be issued in respect of tours outside Zambia without the authority of the Secretary to the Cabinet to the Government.

176.   Authority to issue imprests

Standing imprests may be issued by controlling officers. Both types of imprest must be limited in total to the amount which the Secretary to the Treasury has authorised for this purpose to each Ministry.

177.   Sub-imprests

Holders of standing imprests may, on their own authority, issue a part of their imprest to a subordinate to be used as a sub-imprest for the purpose for which it would have been proper for the holder of the standing imprest to have used it. Sub-imprests must be recouped from and retired to the holder of the standing imprest and will always be retired when the holder of the standing imprest hands over to another officer. Holders of sub-imprests will maintain a Field Cash Book (Accounts Form 39) to record payments and receipts in the same manner as holders of standing imprests.

178.   Amount of standing imprest

The amount of each standing imprest should normally be limited to the monthly requirements in each case, but if it is desirable to recoup the imprest more frequently, this is permissible.

179.   Amount of special imprest

The amount of a special imprest issued to meet expenses while travelling on duty will be limited to the amount which an officer will be eligible to claim for the period of absence from his station. If the period of absence on duty outside Zambia is not definitely known, the officer may be given an official Letter of Credit which will authorise any Zambian Mission abroad to pay the amount shown on the Letter of Credit as due to the officer. The Letter of Credit may include any official entertainment allowance authorised before the officer leaves Zambia.

180.   Special imprests: limitation

In no circumstances will any officer be issued with another special imprest when there is already a special imprest outstanding in his name. Any officer authorising a second imprest before the first is retired will be liable to be surcharged with the whole amount of both imprests.

181.   Restriction in use of imprests

Imprests will be used only for the purposes for which they are issued and on no account will they be used for personal expenditure or for making advances of salary or wages.

182.   Register of Imprests

A record will be kept in a Register of Imprests (Accounts Form 17) of the issue and retirement of all imprests. The instructions printed on the front cover of the Register will be complied with by all officers authorised to issue imprests.

183.   Banking of imprests

Where banking facilities are available, officers authorised to hold a standing imprest of two hundred kwacha or more will open an official bank account unless authority to the contrary is given by the controlling officer of the Ministry concerned. Official bank accounts may also be opened for imprests of less than two hundred kwacha if this is considered desirable. Imprest bank accounts may not be overdrawn. An imprest holder is responsible for the safe custody of his imprest cheque book.

184.   Field Cash Book

Holders of standing imprests must record all payments and reimbursements in a Field Cash Book (Accounts Form 39). On each occasion that a reimbursement of the imprest is requested, the total of expenditure since the last reimbursement and the balance of cash on hand will be entered. These two amounts will equal the value of the original imprest issued. Revenue receipts will not be entered into the Field Cash Book, but will be deposited with the Government Main Account with the Bank of Zambia in accordance with the procedure outlined in regulations 116 to 118.

185.   Reimbursement of standing imprests

Standing imprests will be reimbursed by the submission of the tear-off copies of the Field Cash Book folios, supported by properly completed original payment vouchers, to the office from which the imprest was obtained. The amount reimbursed to the imprest holder will equal the total sum of the vouchers submitted less any rejected vouchers.

186.   Retirement of special imprests

Special imprests will be retired immediately the purpose for which they are issued has been fulfilled. Provided that an imprest issued to an officer to meet expenses when travelling on duty is restricted to the amount which he will be entitled to claim on return to his station, the claim voucher will clear the imprest. If the imprest is not cleared within twenty-four hours of the imprest holder’s return, the issuing officer will instruct, in writing, the officer in charge of the Salaries Section of the Ministry (in the case of Divisions I and II) and other imprest holders paid by the Ministry to deduct the whole of the amount outstanding from the salary of the imprest holder for the next month. In the case of Division III, the same arrangements will be made for local recovery.

187.   Retirement of standing imprests

Standing imprests will be retired at the end of the financial year, unless authority for their retention into the next financial year has been given by the controlling officer who authorised their issue. In these cases, it is necessary for the imprest holder to produce proof of his imprest as at the close of business on the last working day of the financial year. Accounts Form 16 will be used for this purpose.

PART XIII
HANDING AND TAKING OVER

188.   Handing-over procedure

The following procedure will be followed on every occasion on which an accounting officer hands over to another accounting officer–

      (a)   Any cash books and stamp registers for which the handing-over officer is responsible will be ruled off and balanced with cash and stamps on hand, and the balance of the cash book or stamp register will be entered, dated and signed by both officers. If possible, all cash should be banked by the handing-over officer before the hand-over.

      (b)   The officer handing over will hand to the officer taking over, a list of all “below-the-line account” balances, made up to the end of the previous month showing dates, names, amounts and types of transaction.

      (c)   A check will be made by both officers that the balance of unused receipt books recorded in the Receipt Book Register is on hand and both officers will sign and date the register to this effect. A note should be made of all unused fixed-fee receipts on issue to collectors of revenue which are not available for examination at the time of handing and taking over. It will be the duty of the officer who is taking over to see that all used receipt forms have been brought to account.

      (d)   Stores records will be ruled off, and both officers will check that these agree with the physical stocks on hand; individual stock sheets will then be dated and signed by both officers.

      (e)   The officer handing over is responsible for seeing that the expenditure and commitment records in his control are up to date and these records will be dated and signed by both officers.

189.   Safe keys

The key of each safe (as defined in Part V) will be handed to the officer taking over as soon as the contents have been verified.

190.   Discrepancies on handing over

Any discrepancies revealed in the course of handing over will be acknowledged in writing by the officer handing over. The officer taking over will make a report to his controlling officer.

191.   Handing-over certificate

On completion of the hand-over, a certificate will be signed to the effect that the requirements of this Part have been fulfilled. One copy of this certificate will be kept by the officer taking over; the others will be retained by the officer who has handed over.

PART XIV
LOSSES OF PUBLIC MONEY AND STORES

192.   Definition of “losses”

   (1)   For the purposes of this Part, losses of public money may occur when an officer, through wilful default or gross neglect of duty–

      (a)   fails to collect any money, whether revenue or other payment, due to Government;

      (b)   makes, causes or permits an unauthorised, unvouched or incorrect payment of public money for which he is responsible by virtue of his office; this includes fraud, forgery, misappropriation, theft and burglary;

      (c)   causes or permits damage to or destruction or loss of any public buildings, equipment, vehicles, stores, fittings or furniture:

      (d)   causes or permits personal injury or damage to property in circumstances which render Government liable to third parties in respect of such injury or damage.

   (2)    Immediately a loss of any kind is discovered, the officer in whose office the loss occurred will–

      (a)   advise his immediate supervising officer, by the quickest means, of the nature, extent and date of the loss. This will then be confirmed by him in writing;

      (b)   institute investigations on the spot;

      (c)   report the loss to the local police when this is necessary, e.g. in the case of a burglary.

193.   Investigation of loss

This officer will carry out an investigation. At the conclusion of the investigation he will report the loss on Accounts Form 92 to his controlling officer, attaching a Police Report where necessary (see the Second Schedule).

194.   Write-off by controlling officer

The controlling officer will consider the case in the light of the circumstances set out in Accounts Form 92. If the loss amounts to fifty kwacha or less, the controlling officer may authorise the loss to stand as a charge against public funds if he considers that there is no case for a charge of wilful default or gross neglect of duty against any officer concerned with the loss. The case file will be retained by the controlling officer for inspection by the Auditor-General and by the Secretary to the Treasury, and a copy of Accounts Form 92 will be sent to each of those two officers for information.

195.   Report by controlling officer

If the loss amounts to over fifty kwacha or if the controlling officer considers that the loss was due to the wilful default or gross neglect of duty of any officer, whatever the amount of the loss, then he will forward his recommendations in paragraph 12 of Accounts Form 92 to the Secretary to the Treasury, with a copy to the Auditor-General indicating whether, in his opinion, there is a case for a surcharge against the officer or officers concerned.

196.   Write-off by Permanent Secretary

The Secretary to the Treasury may, if he considers that there has been no wilful default or gross neglect of duty by any officer, authorise the loss, or part thereof, to be charged to public funds.

197.   Assessment of claim against defaulting officer

If the Secretary to the Treasury considers that the loss was due to wilful default or gross neglect of duty, he will assess what amount should, in his opinion, be attributed to default or negligence of any officer, and he will send to the officer a notice of assessment of claim and the amount thereof. In no circumstances will this assessment exceed the amount of the actual loss suffered.

198.   Representations by officer

The officer to whom the assessment is sent may, within twenty-one days after receipt by him of the assessment, make representations in writing direct to the Secretary to the Treasury–

      (a)   admitting the liability in full;

      (b)   admitting the liability in part;

      (c)   denying the liability.

In the cases of paragraphs (b) and (c), he may make representations with a view to obtaining a full or a partial cancellation of the liability attributed in the notice of assessment to his own wilful default or gross neglect of duty.

199.   Decision of Permanent Secretary

   (1)    If the Secretary to the Treasury does not receive representations within twenty-one days, or if he receives representations from the officer and he considers that the officer should be liable in terms of the notice of assessment, he will determine whether the liability shall be in full or whether it shall be reduced in the light of the representations made by the officer. In either case, the Secretary to the Treasury will send a demand in writing for payment of the sum for which he considers the officer liable.

   (2)     If the Secretary to the Treasury considers that the circumstances of the case justify a cancellation of the full assessment against the officer, then he shall notify the officer of this cancellation in writing.

200.   Admission of liability

If, upon receipt of the demand for payment, the officer admits his liability in writing he may either pay the sum assessed in one sum, or he may consent to recovery of the sum assessed from his salary or pension, or both.

201.   Failure to admit liability

If an officer to whom a demand has been sent fails to admit liability within ten days after receipt of the demand, the Secretary to the Treasury will prepare a statement setting out the facts upon which the demand was based, attaching copies of the notice of assessment of claim and the demand for payment. The statement will disclose the status of the officer concerned in the loss, his length of service, his monthly salary and pension and his length of employment in the position held at the time of the loss.

202.   Monthly deductions

The Secretary to the Treasury will fix the monthly rate of deductions which shall not exceed one-quarter of the gross monthly salary or pension, or both.

203.   Officers leaving the service

If an officer who has consented to recovery of an assessed sum under regulation 197 dies, resigns or is dismissed from the service of the Government before the full sum has been recovered, then any balance still due shall be a charge against any sum owing to him or to his estate.

204.   Statement to Attorney-General

The Secretary to the Treasury will send the statement referred to in regulation 201 to the Attorney-General.

PART XV
REMITTANCES OF CASH

205.   Remittances to a bank or other office

When it is necessary to remit notes or coin to a bank or to another office and it is not convenient or possible to use the commission-free money order service, the following instructions will apply–

      (a)   A remittance will be made up by the officer responsible for the cash and, whenever possible, will be checked and signed for as correct by a second officer. Remittances will be securely packed and, if sent by post, the packages will be registered. Specie boxes will be supplied at the beginning of each financial year on application to the Secretary to the Treasury for use in transporting coin.

      (b)   At the time when the remittance is made, advice of the remittance will be sent separately to the bank or office to which it has been dispatched, and a copy will be enclosed with the remittance. The advice will contain the official designation of the sender and the addressee, the total amount of the remittance, its composition by denominations of notes and coin, the date of dispatch, and the method of dispatch.

206.   Remittances received

Remittances received from a bank or other office will be checked at once by the officer responsible for receiving the cash, if possible in the presence of a second officer. Any discrepancy will be reported immediately by telephone or telegraph to the bank or office from which the remittance has been received, and will be confirmed at once in writing. If there is an irrecoverable shortage in a remittance received, or if the remittance does not arrive at its destination, then the remitting officer will take immediate steps to report the shortage in or non-arrival of the remittance as a loss of public money under Part XIV.

PART XVI

[Revoked by S.I. No. 102 of 1991.]

FIRST SCHEDULE

[Revoked by SI No. 102 of 1991].

SECOND SCHEDULE

[Regulations 193 and 195]

ACCOUNTS FORM 92

REPORT ON A LOSS OF PUBLIC MONEY/STORES

(To be used for losses of money, stamps or stores; damage to Government property, buildings, equipment and vehicles; losses caused by failure to collect revenue; unauthorised or unvouched payment of public money. NOT to be used for damage to the person or property of third parties; these will be dealt with by memorandum. To be submitted in triplicate by the Supervising Officer.)

Supervising Officer’s File No.

MINISTRY/DEPARTMENT

PARTA – Report by Supervising Officer to Controlling Officer under

[Regulation No. 193]

1. FULL NAME of Supervising Officer

1.

2.   Official Designation and Address

2.   

3.   Office and/or place where the loss occurred

3.   

4.   Date on which the loss occurred 20 .....

4.   20….

5.   Date loss was reported to me 20...

5.   20...

6.   Nature of loss K   n

Money

6.      K      n

Stamps

Stores

Property

Sub-Total

less amount recovered or repaid

7.   POLICE REPORT

7.   

   (a)      Was the loss reported to the Police?

   (a)      YES/NO*

   (b)      If it was, give the date of report 19

   (b)   .   20...

   (c)      If it was not reported, explain why not, e.g. petty loss already made good

   (c)   .

   (d)      If Police Report available

   (d)      3 copies to be attached

   (e)      If not available, give date of written request or a Report

   (e)      20...

8.   COURT PROCEEDINGS

8.   

   (a)      Was anyone prosecuted?

   (a)      YES/NO*

   (b)      If so, who?

   (b)   .   20...

   (c)      With what result?

   (c)   .

   (d)      If Court Record available

   (d)   3 copies to be attached

   (e)      If not available, give date of written request for Court Record

   (e)      20...

9.   RESULT OF INVESTIGATION

9.   

What were the precise circumstances in which the loss occurred? Were normal precautions taken to prevent it?

If not, why not and which officers were involved?

   

Were there any unusual circumstances which led to the loss? What checks were carried out and when?

   

What security arrangements were in existence, and were they adequate?

   

Give any further information which is relevant, including measures taken to prevent a recurrence.

   

NOTE:

   

The acid test of negligence is whether an officer deals with public property and money as carefully as he would deal with his own private property or money.

   

10.    RECOMMENDATION

   10.   

Give the full names and official designations of officers involved in the loss

   

*(a) I recommend penalised in any way.

   (a)      that no officer be surcharged or/

*(b) I recommend surcharge of:    K   n

   (b)       Officer’s name K n

*(c) I recommend disciplinary action of

   (c)   .

11.   Signature of Supervising Officer: Official Designation:

11.   

Date:

20…..

*Delete whichever is not applicable.

PART B – REPORT BY CONTROLLING OFFICER TO SECRETARY TO THE TREASURY, MINISTRY OF FINANCE, UNDER REGULATION NO. 195

(To be submitted to the Secretary to the Treasury, Ministry of Finance, for consideration, with a copy to the Auditor-General, for all losses of K50 or more and in all cases in which a surcharge is recommended. In the case of a loss of less than K50, if the Controlling Officer’s decision is that it should “stand as a charge to public funds”, a copy will be sent to the Permanent Secretary, Ministry of Finance, and the Auditor-General for information, endorsed to that effect in 12 (c) below.)

Controlling Officer’s File No. .......................................

12.   *(a)   I agree with the recommendation/s in PART A.

*(b) I disagree with the recommendation/s in PART A, for the following reasons:

      (c)   my recommendations are:

Signature of Controlling Officer . Official Designation

Date..................................

* Delete whichever is not applicable.

FINANCE (CONTROL AND MANAGEMENT) (PUBLIC STORES) REGULATIONS

[Section 18]

[RETAINED AS PER S.15 OF INTERPRETATION AND GENERAL PROVISIONS ACT]

Arrangement of Regulations

PART I
PRELIMINARY

   Regulation

   1.   Title

   2.   Interpretation

   3.   Supersession of previous Regulations

PART II
GENERAL PROVISIONS

   4.   Responsibility for accounting arrangements

   5.   Responsibility of controlling officers

   6.   Personal responsibility of purchasing officer and stores officer

   7.   Officers to exercise strict economy in use of public stores

   8.   Loss of public stores

   9.   Authority for unallocated stores

   10.   Inspection of public stores, etc.

PART III
PURCHASES AND TENDERS

   11.   Application of Financial Regulations

   12.   Liability of purchasing officers

   13.   Sources from which public stores shall be obtained

   14.   Local purchases in Zambia

   15.   Purchases from outside Zambia

PART IV
BOOKS AND FORMS OF ACCOUNTS

   16.   Responsibility of officers to account for public stores

   17.   Books and forms of accounts

   18.   Allocated Stores Ledger

   19.   Arrangement of stores accounts

   20.   Local Purchase Order

   21.   Numbering of payment vouchers

   22.   Stock Bin Cards and Kardex system

   23.   Register of Stores Ordered and Received

   24.   Register of Consumable Stores

   25.   Return of Consumable Stores

   26.   Stores Demand, Issue and Receipt Voucher

   27.   Stock Receipt Cost Sheet

   28.   Posting of stores ledgers

   29.   Preparation of stores requisitions, local purchase orders, etc.

   30.   Signing of requisitions, local purchase orders, etc.

   31.   Safeguarding of requisitions, local purchase orders, etc.

PART V
SUPERVISION AND CUSTODY OF PUBLIC STORES

   32.   Supervisory officers

   33.   Protection of public stores

   34.   Arrangement of public stores accommodation

   35.   Inspection of stores accounts

   36.   Submission of records

   37.   Annual verification of public stores

   38.   Report of loss, damage, etc., by heads of department

   39.   Return of unserviceable or excess public stores

   40.   Action on report of loss of, damage to, etc., public stores

PART VI
RECEIPT OF PUBLIC STORES

   41.   Checking of public stores received

   42.   Entries to be made in figures and words

   43.   Acknowledgement of receipt of public stores

   44.   Public stores required for immediate use

   45.   Returned public stores

   46.   Converted or manufactured stores

   47.   Stock Discrepancy Report and Claims Register

   48.   Authority for payment for stores received

PART VII
ISSUE OF PUBLIC STORES

   49.   Purposes for which public stores may be issued

   50.   Prohibition of issue of public stores for private use

   51.   Issue of public stores

   52.   Issue of public stores for sale or write-off, etc.

   53.   Transfers of allocated stores

   54.   Packing of public stores

PART VIII
UNALLOCATED STORES

   55.   Authority for and limit of unallocated stores

   56.   Receipt and costing of unallocated stores

   57.   Issue of unallocated stores

   58.   Cash sales accruing from sale of unallocated stores

   59.   Revision of issue price

   60.   Unallocated stores account

   61.   Monthly financial statement

   62.   Annual Tabular Summary

   63.   Annual Stock Valuation Certificate

PART IX
PLANT AND VEHICLES

   64.   Interpretation

   65.   Purchases of plant and vehicles

   66.   Plant and vehicles records

   67.   Ministerial and Departmental records

   68.   Transfer of plant or vehicles

   69.   Transfer within Department

   70.   Inspection of plant, vehicles and records

   71.   Responsibility for supervision of plant and vehicles

   72.   Unserviceable plant or vehicles

   73.   Wilful neglect or misuse

   74.   Maintenance of plant and vehicles

   75.   Periodic checks

   76.   Servicing of vehicles

   77.   Director to issue bulletins

   78.   Maintenance and repair by private firms

   79.   Officers liable for excess costs

PART X
TOOLS AND EQUIPMENT

   80.   Interpretation

   81.   Tools and Equipment Control Officer

   82.   Tools and Equipment Control Ledger

   83.   Inventory of Plant, Tools and Equipment

   84.   Personal responsibility of officers

   85.   Periodic checks of tools and equipment

   86.   Loss of tools or equipment to be reported

   87.   Write-off of tools or equipment

   88.   Hand-over of tools or equipment

PART XI
OFFICE AND MACHINERY

   89.   Interpretation

   90.   Plant, Tools and Equipment Control Ledger

   91.   Transfer of office machinery

   92.   Purchase of office machinery

   93.   Applications for supply of office machinery

   94.   Issue of office machinery

   95.   Office Equipment Maintenance Service

   96.   Repairs and overhauls

   97.   Minor repairs and adjustments

   98.   Unserviceable office machinery

   99.   Register of office machinery on charge

   100.   Cost of transporting office machinery

   101.   Surplus office machinery

   102.   Removal of office machinery from Government offices

   103.   Loss or theft of office machinery

PART XII
BOARDS OF SURVEY, STANDING ACCIDENTS BOARD AND PROVINCIAL STANDING ACCIDENTS COMMITTEE

   104.   Boards of Survey

   105.   Special Boards of Survey

   106.   Appointment of Boards of Survey

   107.   Composition of Boards of Survey

   108.   Notifications

   109.   Forms to be used

   110.   Attendance of officer in charge of stores

   111.   Ledgers, etc., to be entered up-to-date

   112.   Duties of Annual Boards of Survey

   113.   Inspection of storage premises

   114.   Report of Board of Survey

   115.   Request for appointment of Annual Board of Survey

   116.   Procedure for disposal of unserviceable and surplus stores at Foreign Missions

   117.   Copies of authority for disposal of unserviceable or surplus stores to be sent to Auditor- General

   118.   Circumstances where Annual Board of Survey not necessary

   119.   Request for Special Board of Survey on unserviceable stores

   120.   Standing Board of Survey

   121.   Composition of Standing Board of Survey

   122.   Report of Standing Board of Survey

   122A.   Standing Accidents Board

   122B.   Composition of Standing Accidents Board

   122C.   Proceedings of Standing Accidents Board

   122D.   Procedure for reporting Accidents

   122E.   Representations of police officer

PART XIII
WRITE-OFF AND DISPOSAL OF UNSERVICEABLE STORES, DISCREPANCIES, LOSSES, ETC.

   123.   Unserviceable expendable stores

   124.   Other unserviceable stores

   125.   Stores surplus to requirements

   126.   Report on losses of, or damage to, public stores

   127.   Processing of loss report

   128.   Discrepancies

   129.   Authority to write off stores

   130.   Action on receipt of authority to write off

PART XIV
SALE OF PUBLIC STORES

   131.   Authority for sale of public stores

   132.   Sales to be on cash basis

   133.   Classification of sale proceeds

   134.   Sale of surplus and unserviceable stores

   135.   Trading accounts

PART XV
TRANSPORT OF PUBLIC STORES, LOSSES IN TRANSIT, CLAIMS, ETC.

   136.   Clearing of public stores arriving from outside Zambia

   137.   Responsibilities of officers for clearing consignments

   138.   Responsibility for lodging claims

   139.   Time limit for claims

   140.   Minimum amounts to be claimed

   141.   Discrepancies to be entered in Claims Register

   142.   Follow-up of claims

   143.   Transport of public stores to be economical

   144.   Return of public stores

   145.   Responsibility of officers dispatching public stores

PART XVI
FURNITURE, FURNISHINGS AND EQUIPMENT

‘A’ HOUSEHOLD EQUIPMENT

   146.   Appointment and duties of Quarters Officer

   147.   Appointment and duties of Furnishings Officer

   148.   Responsibility of tenant

   149.   Occupation of quarters

   150.   Vacation of quarters

   151.   Deficiencies or damages, etc.

   152.   Security of contents of unoccupied quarters

   153.   Distribution and control of furniture, etc.

   154.   Marking of furniture

   155.   Write-off of unserviceable furniture

‘B’ OFFICE FURNITURE

   156.   Interpretation

   157.   Office furniture for institutional buildings

   158.   Office furniture for non-institutional (common-user) buildings

   159.   Internal control of office furniture

   160.   Supply of air-conditioning units

   161.   Supply of safes, strong boxes and strongroom, doors, etc.

   162.   Fixtures and fittings not to be removed on movement of offices

   163.   Handing over by Ministry or Department

   164.   Scales of office furniture

   165.   Repairs and renovations

‘C’ SPECIALISED FURNITURE AND EQUIPMENT FOR INSTITUTIONS

   166.   Institutional furniture and equipment

   167.   Control of office furniture

PART XVII
HANDING OVER OF PUBLIC STORES

   168.   Handing and taking over of public stores

   169.   List of surpluses or discrepancies

   170.   Request for Board of Survey before taking over

   171.   Checking of public stores in absence of out-going officer

   172.   Hand-over of tools and equipment

   173.   Hand-over of furniture

PART XVIII
IVORY AND OTHER GOVERNMENT TROPHY

   174.   Interpretation

   175.   Categories of ivory and trophy

   176.   Registration stations for ivory and trophy

   177.   Ivory and trophy records

   178.   Certificate of ownership

   179.   Registration of “legal” ivory or trophy

   180.   Registration of “illegal” ivory or trophy

   181.   Registration of imported ivory or trophy

   182.   Disposal of Government ivory or trophy

   183.   Fixing of prices for ivory or trophy

   184.   Losses arising from deterioration of ivory or trophy

   185.   Sale proceeds to be credited to revenue

PART XIX
MEDICAL SUPPLIES

   186.   Interpretation

   187.   Responsibility for medical supplies

   188.   Registers to be maintained

   189.   Requisition of medical supplies

   190.   Losses or damages to consignments in transit

   191.   Handing over and taking over of medical supplies

   192.   Appliances

   193.   Application of other provisions of Regulations

      SCHEDULE

SI 122 of 1983,

SI 127 of 1986,

SI 204 of 1986,

SI 69 of 1995,

SI 40 of 1999.

PART I
PRELIMINARY

1.   Title

These Regulations may be cited as the Finance (Control and Management) (Public Stores) Regulations.

2.   Interpretation

In these Regulations, unless the context otherwise requires–

“accounting unit” means a section responsible for the maintenance of the accounts of a Ministry or a number of Ministries or a branch of a Department of a Ministry;

“allocated stores” means public stores purchased for use in connection with specific works or for departmental purposes, the cost of which is immediately chargeable directly to the appropriate head, sub-head and item of expenditure;

“Auditor-General” means the Auditor-General appointed under the provisions of the Constitution;

“Board” means the Standing Accidents Board established under paragraph (d) of regulation 122A.

“Committee” means the provincial Standing Accidents Committees established under paragraph (b) of regulation 122A and “Committee” shall be construed accordingly;

“controlling officer” means an officer designated by the Minister as officer in charge of a head of expenditure in any one financial year and charged with the duty of controlling expenditure on any public service under that head;

“head of department” means an officer in charge of a branch or Department within a Ministry;

“internal auditor” means any person designated as such by the Secretary to the Treasury;

“Minister” means the Minister responsible for finance;

“Secretary to the Treasury” means the Secretary to the Treasury, Ministry of Finance;

“purchasing officer” means an officer who is authorised to sign an order for the purchase of any goods or for the requisition of any service;

“store-keeper” means any officer responsible for the receipt, custody and issue of public stores;

“stores officer” means any officer whose responsibilities include–

      (a)   supervision of store-keepers;

      (b)   checking the records, registers and accounts of store-keepers or verifying the stocks held by them; and

      (c)   maintenance of stores accounts;

“stock verifier” means any person designated as such by the Secretary to the Treasury;

“vote holder” means any officer to whom a controlling officer has delegated responsibility for the expenditure under a particular sub-head or sub-heads;

“unallocated stores” means stores of a general nature which are not required at the time of purchase for specific work or departmental purposes but which are acquired as stock to be issued and charged to various works and services as required.

3.   Supersession of previous Regulations

These Regulations shall supersede all previous Stores Regulations and Stores Orders and shall be read in conjunction with the Financial Regulations.

PART II
GENERAL PROVISIONS

4.   Responsibility for accounting arrangements

   (1)    The Secretary to the Treasury shall be responsible for general stores accounting, but, a controlling officer may, with the written approval of the Secretary to the Treasury and subject to the provisions of these Regulations, issue supplementary instructions governing public stores of any particular nature held under his control.

   (2)     Copies of all supplementary instructions issued under sub-regulation (1) shall be sent to the Secretary to the Treasury and the Auditor-General.

5.   Responsibility of controlling officers

Every controlling officer shall be responsible for–

      (a)   observance of all instructions issued by the Secretary to the Treasury;

      (b)   ensuring that an efficient system exists for the administration and control of public stores under his supervision; and

      (c)   ensuring that all his subordinate officers whose duties involve responsibility for public stores are conversant with these Regulations.

6.   Personal responsibility of purchasing officer and stores officer

Every purchasing officer and stores officer shall be personally responsible for the due performance of his duties and for any inaccuracies in the accounts rendered by him or under his authority.

7.   Officers to exercise strict economy in use of public stores

Every officer shall exercise strict economy in the use of public stores and all supervising officers shall ensure that expenditure of a wasteful or extravagant nature on public stores is not permitted.

8.   Loss of public stores

   (1) For the purpose of this Part, loss of public stores shall be deemed to have occurred if an officer, through wilful default or neglect of duty, causes or permits damage to, or destruction or loss of, any public stores, equipment, vehicles, fittings or furniture.

   (2) Immediately a loss of public stores is discovered, the officer in charge of such public stores shall–

      (a)   advise his immediate supervising officer, by the quickest means, of the nature, extent and the date of the loss;

      (b)   confirm his advice in writing;

      (c)   institute investigations on the spot; and

      (d)   report the loss to the local police where an offence is suspected to have been committed.

9.   Authority for unallocated stores

   (1) Subject to the provisions of sub-regulation (2), unallocated stores may only be held by a controlling officer or any other officer under his control if he is specifically authorised in that respect under Part VIII of these Regulations.

   (2) The Secretary to the Treasury may prescribe conditions for the receipt, custody and issue of, and accounting for, unallocated stores and may also modify or revoke, at any time, the authority so given.

10.   Inspection of public stores, etc.

   (1) The following categories of officers shall at all reasonable times have the right to inspect public stores and books, records and accounts relating to such public stores, that is to say–

      (a)   the Auditor-General or any officer authorised by him;

      (b)   an internal auditor;

      (c)   a stock verifier; or

      (d)   any officer authorised by the Secretary to the Treasury.

   (2) Every officer concerned shall give the inspecting officer the necessary facilities for inspecting such public stores and relevant documents.

   (3) The officer carrying out an inspection shall give a receipt to the person from whom any books, records and other documents have been taken away for further investigations.

PART III
PURCHASES AND TENDERS

11.   Application of Financial Regulations

Except as otherwise provided for in these Regulations, the provisions of Part XVI of the Financial Regulations and the First Schedule thereto shall apply to procedures governing purchases and tenders under these Regulations.

12.   Liability of purchasing officers

   (1) Every purchasing officer must ensure that–

      (a)   funds are available for the purchasing or requisitioning of public stores under a properly authorised provision of heads of expenditure;

      (b)   the public stores ordered shall not be in excess of normal departmental requirements; and

      (c)   due care is exercised in the preparation of all requisitions, orders and indents.

   (2) Any purchasing officer who fails to comply with the provisions of this regulation may be held liable for any excess costs incurred as a result of such failure.

13.   Sources from which public stores shall be obtained

   (1) All public stores, vehicles, plant and other items shall be obtained from the following sources–

      (a)   in the case of items shown in the Government Stores Catalogue for the time being in force, from the Government Stores or from the nearest depot of the Government Stores, as the case may be, by submitting a requisition on the Requisition, Issue and Receipt Voucher (Misc. Form 1B);

      (b)   in the case of motor vehicles, plant, machinery, device, tools and spare parts, from the Mechanical Services Department by submitting a requisition on the Requisition, Issue and Receipt Voucher (Misc. Form 1B);

      (c)   in the case of specially headed stationery or printed forms, from the Government Printing Department by submitting a requisition on Misc. Form 1;

      (d)   in the case of medical supplies and drugs, from the Medical Stores of Zambia Limited, a limited company registered under the Companies Act;

      (e)   in the case of typewriters and office machines, from the Office Equipment and Maintenance Section by submitting a requisition on the Requisition, Issue and Receipt Voucher (Misc. Form 1B);

      (f)   in the case of any other items not mentioned in this sub-regulation, from the Department which has been authorised by the Government to stock such items by submitting a requisition on the Requisition, Issue and Receipt Voucher (Misc. Form 1B).

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