Transport allowance will be paid to an eligible councilor per meeting according to the distance from the councillor's place of residence to the civic centre or council chamber as follows:

   (a)   within a radius of five to twenty-five kilometres - K30, 000

   (b)   within a radius of twenty-six to forty-five kilometres - K40, 000;

   (c)   within a radius of forty-six to sixty-five kilometres - K50, 000;

   (d)   within a radius of sixty-six to eighty-five kilometres - K80, 000;

   (e)   within a radius of eighty-six kilometres and above - K110, 000.

Explanatory Notes:

The annual allowance for the Mayor and Chairman shall be paid in arrears on a monthly basis;

Subsistence allowance is payable where a councilor is required to stay for one or more nights in any place other than the councillor's usual place of abode on civic functions;

Subsistence allowance for sponsored civic programme involving councillors will be paid at half rate;

Subsistence allowance for councillors while travelling on duty outside Zambia,

will be paid at rate determined by the Government.

LOCAL GOVERNMENT (COUNCILLORS) (CONDUCT AND MODE OF DRESSING AT MEETINGS) REGULATIONS

[Section 84]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Application

   3.   Interpretation

   4.   Misconduct, use of abusive language etc. at meetings of the council or committee

   5.   Suspension of Councillor

   6.   Use or disclosure of information

   7.   Declaration of interest

   8.   Arrival and attendance at meetings

   9.   Dress for Councillors

   10.   Appeal

   11.   Determination of appeal

[Regulations by the Minister]

SI 140 of 1995.

1.   Title

These Regulations may be cited as the Local Government (Councillors) (Conduct and Mode of Dressing at Meetings) Regulations.

2.   Application

These Regulations shall apply to all Councillors in Zambia.

3.   Interpretation

In these Regulations, unless the context otherwise requires-

"allowances" means Councillors' allowances determined by the Minister as provided for under the Local Government Act, 1991, by Statutory Instrument;

"meeting" means an ordinary or special meeting of a council of a committee;

"Principal Officer" in relation to a city or a Municipal Council means the Town Clerk; and in relation to a district or a Township Council, the council Secretary;

"special meeting" means a meeting of the council authorised to be held under sub-section (2) of section 22 of the Act.

4.   Misconduct, use of abusive language etc. at meetings of the council or committee

   (1) A Councillor shall not, at any meeting of the council or committee-

   (a)   misconduct himself by persistently disregarding the ruling of the Chair, or behaving irregularly or offensively; or

   (b)   use abusive language or, in any way, disturb the business of the council.

   (2) Where a Councillor moves a motion "that the Councillor named do leave the meeting", the Chairman shall ask the Councillor moving the motion to state his reasons and the Chairman shall put the question to the Councillors as to whether that Councillor should be removed from the meeting and the Councillors shall have a secret vote on it.

   (3) Where the majority of the Councillors vote that the Councillor in question be removed from that meeting, the Chairman shall order that the Councillor do leave the meeting.

   (4) Where a Councillor has been ordered to leave, and does not leave the meeting, the council shall pass a resolution that the Councillor so ordered shall miss two full consecutive council meetings and all committee meetings held during the civic year in which the Councillor is so removed.

   (5) Once a Councillor has been removed from a council meeting for breach of these Regulations he shall not be paid sitting allowance for that meeting but shall be paid subsistence allowance for one night, where applicable.

5.   Suspension of Councillor

   (1) A Councillor shall, by resolution of the council, be suspended for a period of six months if he-

   (a)   misconducts himself so as to create the lack of confidence of the public in, or lower the integrity of, the council; or

   (b)   behaves in such a way as to create, in the mind of the ordinary citizen, lack of confidence in the performance of his duties.

   (2) A Councillor suspended under sub-regulation (1) shall not during the period of suspension, attend any council or committee meetings held during the civic year in which the Councillor is suspended and shall not receive any allowance.

   (3) Upon expiry of the period during which the Councillor is suspended, the council shall, through the Principal Officer or any other officer assigned to do so by resolution of the council, inform the suspended Councillor of that fact and shall inform him of the date when he is to resume his duties.

6.   Use or disclosure of information

   (1) A Councillor shall not-

   (a)   use confidential information obtained as a result of his duties as a Councillor for his personal gain or for the personal gain of others;

   (b)   disclose any confidential information concerning any property of the council, or affairs of the council; or

   (c)   make any public statement to the press regarding the affairs of the council, and particularly negotiations which may operate to the detriment of the council.

   (2) A Councillor who contravenes sub-regulation (1) shall be guilty of an offence and shall by resolution of the council be suspended for six months.

   (3) Where a Councillor is suspended under sub-regulation (2), sub-regulations (2) and (3) of regulation 5 shall apply.

7.   Declaration of interest

   (1) A Councillor shall declare interest in a matter involving contracts or other transactions with the council if he or his spouse has a direct or indirect pecuniary interest in it.

   (2) If a Councillor does not declare interest under sub-regulation (1) the contract or transaction shall be nullified.

   (3) Where a contract or transaction is nullified under sub-regulation (2), payment shall be made for work so far done by the contractor or person transacting with the council.

8.   Arrival and attendance at meetings

   (1) If a Councillor arrives twenty minutes after the commencement of a council or committee meeting, the Chairman shall not allow him into the meeting and that Councillor shall not receive any subsistence or sitting allowance for that meeting.

   (2) A Councillor who does not attend a full session of a council or committee meeting shall not be entitled to any sitting and subsistence allowance for that meeting.

9.   Dress for Councillors

   (1) Subject to sub-regulation (2) a Councillor shall, when attending a council meeting, dress in a black robe and a wig.

   (2) Notwithstanding sub-section (1) a Councillor in a District Council may not wear a robe and a wig, but shall be decently dressed when attending a council or a committee meeting.

   (3) A Councillor who contravenes sub-regulations (1) and (2) shall be suspended from attending the council or committee meeting for which he is not properly dressed and shall not receive any sitting allowance for that meeting.

10.   Appeal

   (1) A Councillor who is aggrieved by any resolution of the council made under these Regulations may, within fourteen days from the date of the resolution, appeal to the Minister.

   (2) The Councillor referred to in sub-regulation (1) shall send a copy of the appeal to the Principal Officer of the council who shall forward it to the Minister.

11.   Determination of appeal

The Minister shall determine the appeal within thirty days of receipt of the appeal.

LOCAL GOVERNMENT (APPOINTMENT OF LOCAL GOVERNMENT ADMINISTRATORS) ORDER

[Section 88]

Arrangement of Paragraphs

   Paragraph

   1.   Title

   2.   Appointment of District Administrators and their functions

   3.   Suspension of Councillors

   4.   Revocation of SI 55 of 1992

      SCHEDULE

[Order by the Minister]

SI 135 of 1992.

1.   Title

This Order may be cited as the Local Government (Appointment of Local Government Administrators) Order.

2.   Appointment of District Administrators and their functions

   (1) The Officers listed in the Schedule set out in the Appendix hereto are hereby appointed Local Government Administrators for each council established under Statutory Instrument No. 138 of 1991 as indicated therein.

   (2) The Local Government Administrators appointed under paragraph (1) shall discharge all the functions of their respective Councils.

3.   Suspension of Councillors

The Councillors for each council established under Statutory Instrument No. 138 of 1991, are hereby suspended from performing their functions as Councillors.

4.   Revocation of SI 55 of 1992

The Local Government (Appointment of District Administrators) Order, 1992, is hereby revoked.

APPENDIX

[Paragraph 2]

SCHEDULE

[Paragraph 2]

LOCAL GOVERNMENT (STREET VENDING AND NUISANCES) (APPLICATION) ORDER

[Section 85]

Arrangement of Paragraphs

   Paragraph

   1.   Title

   2.   Application of Regulations

[Order by the Minister]

SI 57 of 1992.

1.   Title

This Order may be cited as the Local Government (Street Vending and Nuisances) (Application) Order.

2.   Application of Regulations

The Local Government (Street Vending and Nuisances) Regulations shall apply to the whole area of all councils.

LOCAL GOVERNMENT (COUNCIL SECRETARIAT) (MEMBER'S FUNCTIONS) ORDER

[Section 93]

Arrangement of Paragraphs

   Paragraph

   1.   Title

   2.   Functions of members of secretariat

      SCHEDULE

[Order by the Minister]

SI 56 of 1992.

1.   Title

This Order may be cited as the Local Government (Council Secretariat) (Member's Functions) Order.

2.   Functions of members of secretariat

The functions of each member of the Secretariat shall be as set out in the Schedule.

SCHEDULE

[Paragraph 2]

LOCAL GOVERNMENT (STREET VENDING AND NUISANCES) (NO. 2) REGULATIONS

[Section 84]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Offences and penalties

   3.   Admission of guilt

   4.   Revocation of SI 54 of 1992

      FIRST SCHEDULE

      SECOND SCHEDULE

[Regulations by the Minister]

Act 13 of 1994,

SI 134 of 1992,

SI 44 of 2007,

SI 10 of 2018,

SI 12 of 2018.

1.   Title

These Regulations may be cited as the Local Government (Street Vending and Nuisances) (No. 2) Regulations.

2.   Offences and penalties

Subject to Regulation 3 any person who does any act specified in the First Schedule shall be guilty of an offence and shall, in respect of that offence, be liable, on conviction, to a fine set out in that Schedule.

3.   Admission of guilt

   (1) Where any person is summoned under these Regulations to appear before a subordinate court or is arrested or informed by a police officer that proceedings will be instituted against him, in respect of any offence committed under these Regulations, but who does not wish to appear in court, he may, before appearing in court to answer the charge against him, sign and deliver to the prescribed officer an Admission of Guilt form set out in the Second Schedule.

   (2) Where any person admits in accordance with sub-regulation (1), that he is guilty of the offence charged the procedure set out in section 121 of the Criminal Procedure Code shall apply, with the necessary modifications, and he shall pay, in respect of that offence, the fine set out in the First Schedule.

   (3) For the purposes of this regulation "prescribed officer" means any police officer of or above the rank of Sub-Inspector.

4.   Revocation of SI 54 of 1992

The Local Government (Street Vending and Nuisances) Regulations, 1992, are hereby revoked.

FIRST SCHEDULE

[Regulation 2]

[First Sch subs by reg 2 of SI 10 of 2018, reg 2 of SI 12 of 2018.]

SECOND SCHEDULE

[Paragraph 3]

ADMISSION OF GUILT FORM

THE PEOPLE versus...............................................................................................................WITH REFERENCE to the charge of..........................................................................................................................................................................................................in answer to which I have been required to appear before the Subordinate court (Class )....................on the..........................................................................................19..... I hereby admit that I am guilty of the offence charged and request that sentence may be passed in my absence. I deposit herewith-

   (a)   the sum of ................................................................................................ penalty units being the maximum amount of the fine which may be imposed by the court (or as the case may be, the amount fixed by the prescribed officer);

   (b)   ..............................................................as security for the payment within one month, of any fine which may be imposed on me by the court.

I have received a notice and statement of facts relating to the charge referred to above (which has been interpreted and explained to me).

Signature   

(or thumb print)   

INTERPRETER'S CERTIFICATE

(where applicable)

I certify that I have interpreted the foregoing to the accused person whose signature appears above, and to the best of my knowledge he has understood its meaning.

Signature   

DEPOSIT RECEIPT

RECEIVED-

   (a)   the sum of ....................................... penalty units; or

   (b)   ...................... the above mentioned security.

Signature ......................................................

(Prescribed Officer)

Witness ........................................................

NOTES-(a) In no circumstances whatsoever is a member of the Zambia Police Force other than a prescribed officer to accept any sum of money the subject of this receipt;

   (b)   A receipt for the sum deposited, or any portion thereof, which is subsequently refunded should be obtained whenever practicable on the reverse of the triplicate copy of this form.

LOCAL GOVERNMENT (CREATION AND ABOLITION OF POSTS) REGULATIONS

[Section 93]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Abolition of posts

   3.   Creation of posts

   4.   Person holding post in First Schedule to hold post in Second Schedule

      FIRST SCHEDULE

      SECOND SCHEDULE

[Regulations by the Minister]

SI 53 of 1992,

SI 104 of 1992,

SI 146 of 1993.

1.   Title

These Regulations may be cited as the Local Government (Creation and Abolition of Posts) Regulations.

2.   Abolition of posts

The posts set out in the First Schedule are hereby abolished.

3.   Creation of posts

The posts set out in Part I of the Second Schedule are hereby created.

4.   Person holding post in First Schedule to hold post in Second Schedule

Any person who was holding a post in the First Schedule before the abolition of these posts shall be deemed to hold a corresponding post set out in Column B of Part II of the Second Schedule.

[Am by SI 146 of 1993.]

FIRST SCHEDULE

[Paragraph 2]

   (a)   District Executive Secretary

   (b)   Political Secretary

   (c)   Administrative Secretary

   (d)   Development Secretary

   (e)   Financial Secretary

   (f)   Commercial and Industrial Secretary

   (g)   Security Secretary

   (h)   Social Secretary

   (k)   Legal Secretary

SECOND SCHEDULE

[Paragraph 2]

PART I

City Council and Municipal Council-

   (a)   Town Clerk

   (b)   Director of Administration

   (c)   Director of Finance

   (d)   Director of Legal Services

   (e)   Director of Engineering Services

   (f)   Director of Housing and Social Services

   (g)   Director of Public Health

District Council-

   (a)   Secretary

   (b)   Deputy Secretary

   (c)   District Treasurer

   (d)   Director of Works

PART II

[Am by SI 104 of 1992.]

LOCAL ADMINISTRATION (TRADE EFFLUENT) REGULATIONS

[Section 64]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Interpretation

   3.   Consent to discharge trade effluent

   4.   Conditions and standards for trade effluent and public sewage discharge

   5.   Regulating discharge of trade effluent

   6.   Methods and frequency of sampling and analysis

   7.   Measuring devices and inspection chambers

   8.   Sampling of trade effluent

   9.   Alteration and cessation of trade

   10.   Accuracy in data recording and measuring devices

   11.   Charges for disposal of trade effluent

   12.   Appeals from decisions of Councils

   13.   Offences and penalties

   14.   Period for compliance

      FIRST SCHEDULE

      SECOND SCHEDULE

[Regulations by the Minister]

Act 13 of 1994,

SI 161 of 1985.

1.   Title

These Regulations may be cited as the Local Administration (Trade Effluent) Regulations.These Regulations are continued in operation by virtue of section 15 of the Interpretation and General Provisions Act Cap. 2.1

2.   Interpretation

In these Regulations, unless the context otherwise requires-

"area" means the area under the jurisdiction of the council;

"average sewage strength" means all sewage, domestic and trade effluent received at the Council's sewage purification works;

"chemical parameters" means the group of substances listed in items 7 to 53 of the First Schedule;

"Council" means any council to which these Regulations have been applied in accordance with section 65 of the Act;

"operating day" means the period of twenty-four hours commencing at midnight and ending the following mid-night;

"physical parameters" means the physical characteristics listed in items 1 to 6 of the First Schedule;

"public sewer" means a sewer belonging to the council;

"trade effluent" means water or any other liquid which has been used for medical, trade or industrial purposes and as a result of such use has been polluted within or beyond the legally enforceable limiting values with respect to physical, chemical and microbiological characteristics and so requires treatment before discharge into the environment.

3.   Consent to discharge trade effluent

   (1) No person shall, without the written permission of the council, discharge any trade effluent in any water course or on any land in the area.

   (2) In granting permission under sub-regulation (1), the council may impose such conditions as it considers necessary, and may at any time vary such conditions or revoke such permission.

   (3) The point at or through which trade effluent is to be discharged shall be subject to the prior written permission of the council; and where appropriate, such discharge shall be made through such approved connection to the sewer as is maintained by the council.

4.   Conditions and standards for trade effluent and public sewage discharge

   (1) Any discharge of trade effluent into a public sewer shall conform to the conditions and standards for chemical and physical parameters set out in column 2 of the First Schedule.

   (2) Any discharge from any sewage works or any discharge other than as provided for in sub-regulation (1) shall conform to the conditions and standards for chemical and physical parameters set out in column 3 of the First Schedule.

5.   Regulating discharge of trade effluent

The council may prescribe-

   (a)   the hours during which trade effluent may be discharged into a sewer;

   (b)   the maximum hourly rate at which trade effluent may be discharged into a sewer; and

   (c)   the total volume of trade effluent which may be discharged into a sewer during an operating day.

6.   Methods and frequency of sampling and analysis

   (1) A composite sample shall be obtained by collecting effluent discharged from a plant during an operating day either-

   (a)   continually during a sampling period of twenty-four hours at a rate in proportion to the flow rate of the effluent discharged; or

   (b)   in such manner that equal volumes of effluent are delivered into a receptacle at equal intervals of not longer than one hour during a sampling method of twenty-four hours.

   (2) The frequency of sampling and analysis of the composite samples shall be done on a regular basis to be determined by the council.

   (3) The concentration in milligrammes per litre of any substance described in any item of the First Schedule in each composite sample shall be determined by the method set out therein.

   (4) The procedures pertaining to sampling, preservation, storage and analysis of samples as outlined in the publication Standard Methods for the Examination of Water and Waste Water, (15th Edition, 1980) or any other method approved in writing by the Minister, shall be adhered to.

7.   Measuring devices and inspection chambers

   (1) The occupier of any trade premises from which any trade effluent is proposed to be discharged shall provide and maintain at his own expense on such premises and to the satisfaction of the council-

   (a)   an inspection chamber or manhole in a position and of dimensions to be approved by the council on each pipe or channel through which trade effluent is proposed to be discharged; and

   (b)   at such inspection chamber or manhole, either a notch gauge and continuous recorder, or similar apparatus suitable and adequate for measuring and adequately recording or calculating the volume of trade effluent proposed to be discharged;

   (c)   such other apparatus as may be reasonably necessary for obtaining samples and for measuring and controlling the volume and rate of flow:

Provided that if the council is satisfied in the case of any premises that the occupier has some other means available to the council for measuring, recording, sampling, controlling, calculating or otherwise determining the volume of trade effluent proposed to be discharged into a sewer, it may, in writing exempt such trade premises from all or any provisions of this regulation.

   (2) Any duly authorised officer of the council shall at all times have a right of access to any trade premises from which any trade effluent is discharged into a sewer to inspect, examine and test any inspection chamber or manhole or apparatus for measuring and recording or calculating or otherwise determining the volume of trade effluent discharged, and to take samples of such trade effluent for determining its nature and composition and for the taking of official samples.

8.   Sampling of trade effluent

The council or its authorised officer may take samples of trade effluent at any time and at any trade premises from which any trade effluent is discharged.

9.   Alteration and cessation of trade

The occupier of any trade premises from which trade effluent is discharged shall notify the council forthwith of-

   (a)   any change in the process of manufacture, or in the raw materials used, or of any other circumstances which are likely to alter the nature or composition of such trade effluent; and

   (b)   any circumstances which may result in the permanent cessation of such discharge.

10.   Accuracy in data recording and measuring devices

If at any time the apparatus provided for the purpose of measuring and recording or calculating or otherwise determining the volume of trade effluent discharged ceases properly to measure, record, calculate, or otherwise determine, or is suspected by the council of not properly measuring, recording, calculating, or otherwise determining, then the volume of the trade effluent discharged into a sewer during the period from the date when the apparatus was last accepted by the council as being correct up to the date when the apparatus is again accepted by the council as being correct shall be prorated according to the volume when the apparatus was last accepted by the council as being correct.

11.   Charges for disposal of trade effluent

Any person who discharges trade effluent into the public sewer shall pay to the council a trade effluent charge which shall be calculated in accordance with the formula set out in the Second Schedule:

Provided that the minimum charge for the disposal of any trade effluent, not exceeding one cubic metre per day, shall be one hundred and twenty-five thousand fee units per calendar year.

[Am by Act 13 of 1994.]

12.   Appeals from decisions of Councils

Any person aggrieved or adversely affected by any decision of a council may appeal to the Minister.

13.   Offences and penalties

   (1) Any person who contravenes any provision of these Regulations shall be guilty of an offence and shall be liable, upon conviction-

   (a)   in the case of a first offence, to a fine not exceeding seven hundred and fifty penalty units; and

   (b)   in the case of a second or subsequent offence to a fine not exceeding one thousand five hundred penalty units or to imprisonment for a period not exceeding six months, or to both.

   (2) In addition to or in substitution for the penalty prescribed in sub-regulation (1), the court may order that any expenses incurred by the council in consequence of such contravention be paid by the convicted person.

[Am by Act 13 of 1994.]

14.   Period for compliance

   (1) In any order made under section 65 of the Act applying these Regulations to any area, a period of not less than twelve months shall be specified during which undertakings situated in the area are required to start complying with these Regulations, and if no such period is specified, a period of twelve months shall be deemed to have been specified.

   (2) No person shall be convicted of an offence under regulation 13 if such offence was committed during the period specified under sub-regulation (1).

FIRST SCHEDULE

[Regulation 4]

TABLE OF STANDARDS FOR TRADE AND OTHER EFFLUENTS

References-

1. Environmental Protection Agency-Code of Federal Regulations-Protection of Environment Parts 1 to 399. US Government Printing Office, Washington USA (1979).

2. Environment Canada-Environmental Protection Service (EPS-1) Water Pollution Control Directorate Regulations, Codes and Protocols.

3. Kratel, R., Draft Water Pollution Control Act, Lusaka, Zambia (1981).

4. Lund, H. F., "Industrial Pollution Control Handbook" McGraw-Hill Book Company (1971).

5. APHA, AWWA, WPCF, "Standard Methods for the Examination of Water and Wastewater 15th Edition (1980)"

SECOND SCHEDULE

[Regulation 11]

CHARGE FOR THE DISPOSAL OF TRADE EFFLUENTS

The formula for working out the charges shall be as follows-

Where,

C = the charge, in fee units per 1,000 litres for the disposal of trade effluent;

V = the volume charge in fee units per 1,000 litres for conveyance, reception and preliminary treatment of average sewage received at the works;

X = the COD in milligram per litre of the trade effluent;

Y = the concentration in milligram per litre of total toxic metals in the trade effluent;

Z = the concentration in milligram per litre of cyanogen compounds (as CN-), which on acidification liberate HCN, in the trade effluent;

W = the COD in milligram per litre of settled sewage;

B = the cost in fee units per 1,000 litres of biological purification of settled average sewage; Q = the suspended solids in milligram per litre of the trade effluent;

R = the suspended solids in milligram per litre of average sewage treated at the works;

S = the cost of sludge disposal expressed in ngwee per 1,000 litres of average sewage received at the works.

Explanatory Notes on Formula

      (i)   The cost in fee units per 1,000 litres for V, B and S are to be determined by the council at the commencement of each financial year and are to be based on the annual costs ascertained for the purpose of the rate levy for sewers and sewage disposal for that year.

      (ii)   The values of X, Y, Z and Q are the means of the results from the analysis of samples taken during the preceding financial year.

      (iii)   The values for W and R are the means from the analysis of hourly samples taken over a series of 24-hour periods during the previous financial year.

      (iv)   The factors of 20 and 7 in relation to Y and Z arise from the limits of toxic materials which may be discharged under the conditions of the consent.

      (v)   COD means the chemical oxygen demand of a sample of trade effluent measured in accordance with the methods used at the Water Pollution Research Laboratory, Stevenage (WPL Procedure No. 17, February, 1969).

      (vi)   Suspended solids means those solids retained on a Whatman GF/C glass fibre filter paper when a shaken sample is filtered.

      (vii)   The determination of chromium compounds is done by using Atomic Absorption Spectrophotometer.

      (viii)   Cyanogen compound is determined by distillation and titrimetric method using Rhodamine as indicator as described in "American Standard Methods for the Examination of Water and Waste Water 14th edition".

      (ix)   The toxic metals, copper, cadmium, nickel, zinc and tin are determined by using Atomic Absorption Spectrophotometer.

      (x)   The volume of effluent discharged shall be based on figures obtained during the year from meters or flow recording apparatus as assessed and certified by a council officer authorised by the council for the purpose or as otherwise agreed, assessed and certified by the said council officer. In assessing the volume of trade effluent discharged, records of the water consumed at the premises shall be taken into account and due allowance made for use for domestic and other purposes not related to trade effluent.

The minimum quarterly charge for the disposal of any trade effluent shall be fifty fee units.

MUFULIRA DISTRICT COUNCIL (TRADE EFFLUENT) REGULATIONS (APPLICATION) ORDER

[Sections 64 and 65]

Arrangement of Paragraphs

   Paragraph

   1.   Title

   2.   Application of SI 161 of 1985

[Order by the Minister]

SI 85 of 1987.

1.   This Order is continued in operation by virtue of section 15 of the Interpretation and General Provisions Act Cap. 2.1Title

This Order may be cited as the Mufulira District Council (Trade Effluent) Regulations (Application) Order.

2.   Application of SI 161 of 1985

The provisions of the Local Administration (Trade Effluent) Regulations, 1985, shall as from 1st May, 1988, apply to the whole area of the Mufulira District Council.

KABWE URBAN DISTRICT COUNCIL (TRADE EFFLUENT) REGULATIONS (APPLICATION) ORDER

[Sections 64 and 65]

Arrangement of Paragraphs

   Paragraph

   1.   Title

   2.   Application of SI 161 of 1985

[Order by the Minister]

SI 37 of 1988.

1.   This Order is continued in operation by virtue of section 15 of the Interpretation and General Provisions Act Cap. 2.1Title

This Order may be cited as the Kabwe Urban District Council (Trade Effluent) Regulations (Application) Order.

2.   Application of SI 161 of 1985

The provisions of the Local Administration (Trade Effluent) Regulations, 1985, shall as from 1st May, 1989, apply to the whole area of the Kabwe Urban District Council.

LOCAL AUTHORITIES (FINANCIAL) REGULATIONS

[Section 46]

[Re-denominate the currency as stipulated under S 4 of Re-denomination Act, 8 of 2012, read with Bank of Zambia Act, 43 of 1996.]

Arrangement of Regulations

   Regulation

PART I
PRELIMINARY

   1.   Title

   2.   Application

   3.   Interpretation

PART II
ESTIMATES

   4.   Forms of estimates

   5.   Preparation of estimates

   6.   Final capital estimates

   7.   Approval of estimates by Minister

   8.   No expenditure before approval of estimates

   9.   Procedure if no provision or inadequate provision

   10.   Supplementary estimates of expenditure

   11.   Procedure if shortfall in income

PART III
GENERAL ACCOUNTING RESPONSIBILITIES

   12.   Responsibilities of Treasurer

   13.   Erasures in accounts

   14.   Register of cheques and cash

   15.   Approval of accounting system and forms

   16.   Register of official accounting documents

   17.   Observance of instructions

   18.   Delegation of responsibility

   19.   Banking of cheques and cash

   20.   Reconciliation of bank accounts

   21.   Checking of cash

   22.   Procedure at the end of financial year

   23.   Internal audit

   24.   Access to records

   25.   Functions of internal auditors

   26.   Heads of Departments not relieved of responsibility

   27.   Irregularities

   28.   Preservation of accounting records

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

   29.   Definition of "safes"

   30.   Responsibility for obtaining safes

   31.   Care of safes and keys

   32.   Loss of keys

   33.   Private money not to be kept in council safe

   34.   Register

   35.   Weekly check

   36.   Cash in transit

PART V
BANK ACCOUNTS AND CHEQUES

   37.   Bank accounts and signatories

   38.   Use of private accounts prohibited

   39.   Security of unused cheques

   40.   Lost cheques

   41.   Overdraft

   42.   Signing of cheques

   43.   Acceptance of cheques

   44.   Security of cheques received

   45.   Cashing of cheques from public money

   46.   Bank statements

   47.   Receipts and payments account and cash flow statements

   48.   Audit of cheques

   49.   Security of cheques in payment for goods supplied on Local Purchase Order

PART VI
RECEIPT BOOKS AND FORMS

   50.   Definition of "receipt form"

   51.   Issue of receipts

   52.   Checking of receipts received

   53.   Register of receipt forms

   54.   Consecutive issues

   55.   Destruction of obsolete receipts

   56.   Recording of destruction of obsolete forms

   57.   Monthly check of unused receipt forms

   58.   Handing over certificates to record receipt forms

   59.   Notice to public about official receipts

   60.   Completion of receipts

   61.   Cancelled receipts

   62.   Method of cancelling receipts

   63.   Office of issue of receipts

   64.   Consecutive receipts

   65.   Duplicate licences

   66.   Certified copies of receipt forms

   67.   Audit and destruction of receipt forms

PART VII
RECEIPT OF REVENUE

   68.   Private use of revenue prohibited

   69.   Receipts to be issued

   70.   Classification of revenue

   71.   Cash collection sheets

   72.   Bringing revenue to account

   73.   Cash surplus

   74.   Revenue collectors not to open mail

   75.   Providing information for collection of revenue

   76.   Outstanding debts

   77.   Write-off by Council

PART VIII
CONTROLLING OF EXPENDITURE AND PAYMENTS

   78.   Payment vouchers

   79.   Details on payment vouchers

   80.   Preparation of vouchers

   81.   Authority for payment

   82.   Signing of vouchers

   83.   Panel of signing officers

   84.   Responsibilities of officers signing vouchers

   85.   Recoverable payments

   86.   Suppliers invoices to be attached

   87.   Duplicate invoices

   88.   Duplicate requisition forms

   89.   Methods of payment

   90.   Security of open cheques

   91.   Availing of discount

   92.   Responsibilities of cheque signatories

   93.   Delivery of cash or cheques

   94.   Identification of payees

   95.   Daily accounting for payments

   96.   Responsibility of officers signing warrants, requisitions or local purchase orders

   97.   Extraordinary payments

   98.   Custody of original documents

PART IX
PAYMENT OF SALARIES AND WAGES

   99.   Day of payment

   100.   Calculation of salary

   101.   Adjustment of salary or other money due to death, etc.

   102.   Salaries of convicted officers

   103.   Method of payment and deductions for officers

   104.   Method of payment

   105.   Gross salary and deductions to be charged

   106.   Unclaimed wages

   107.   Security precautions with regard to payments of wages

   108.   Internal check over payment of wages

   109.   Attendance records

PART X
IMPRESTS

   110.   Types of imprest

   111.   Special imprests outside Zambia

   112.   Sub-imprests

   113.   Amount of standing imprest

   114.   Amount of special imprest

   115.   Special imprests limitation

   116.   Restriction in use of imprests

   117.   Register of imprests

   118.   Cash book for imprests

   119.   Retirement of special imprests

   120.   Retirement of standing imprests

PART XI
HANDING AND TAKING OVER

   121.   Handing-over procedure

   122.   Safe keys

   123.   Discrepancies on handing over

   124.   Handing-over certificate

PART XII
LOSSES OF COUNCIL MONEY AND STORES

   125.   Definition of "losses"

   126.   Report of losses

   127.   Investigation of losses

   128.   Write-off by Treasurer

   129.   Report by the Treasurer

   130.   Write-off by Council

   131.   Assessment of claim against defaulting officer

   132.   Action for recovery

PART XIII
PURCHASES, TENDERS AND CONTRACTS

   133.   Regulations governing all purchases

   134.   Payment for execution of works

   135.   Final certificate on contract

   136.   Unusual claim of contractor

PART XIV
BORROWINGS AND INVESTMENTS

   137.   Borrowings

   138.   Form of investments

   139.   Investment

   140.   Register of investments

PART XV
STOCKS AND STORES

   141.   Custody of stocks and stores

   142.   Stock limit

   143.   Providing Information

   144.   Stocktaking

   145.   Record of Stocks and Stores

PART XVI
SECURITY AND DISPOSAL OF ASSETS

   146.   Physical verifications

   147.   Care of Safes and Keys

   148.   Custody of Cash Boxes

   149.   Disposal of surplus materials

PART XVII
INVENTORIES

   150.   Inventories

   151.   Physical check

   152.   Council property to be used for council purposes

   153.   Legal Documents

PART XVIII
INSURANCE

   154.   Insurance covers

   155.   Changes in policies

   156.   Repeal of SI 38 of 1984

      SCHEDULE

[Regulations by the Minister]

SI 125 of 1992.

PART I
PRELIMINARY

1.   Title

These Regulations may be cited as the Local Authorities (Financial) Regulations.

2.   Application

These Regulations shall apply to a council which has not made financial regulations under sub-section (1) of section 46 of the Local Government Act or which has not adopted these Regulations as specified in sub-section (2) of section 46 of the Act.

3.   Interpretation

In these Regulations, unless the context otherwise requires-

"accounting unit" means the Treasurer's Department of the council;

"advance" means any recoverable sum of money issued to any person where such advance is in the Council's interest and is repayable at some future date;

"collector of revenue" means an officer of the council who is charged with the duty of collecting any type of council revenue;

"controlling officer" means the chief executive of the council;

"council" means a District Council established or deemed to have been established under section 3 of the Act;

"head of department" means an officer responsible for the administration of a separate department of the council;

"internal auditor" means any person assigned the duties of internal auditor, for the time being, by the council or any person designated as internal auditor by the Local Government Service Commission;

"inescapable commitments" means-

      (i)   salaries and wages;

      (ii)   petrol and oils;

      (iii)   electricity and telephone bills;

      (iv)   stationery; or

      (v)   emergencies;

"purchasing officer" means any officer whose responsibility is to sign an order for the purchase of any goods or the rendering of any service;

"Treasurer" includes a Director of Finance.

PART II
ESTIMATES

4.   Forms of estimates

   (1) The estimates of capital and recurrent expenditure submitted to the Minister for approval in accordance with section 39 of the Act shall be set out as follows-

   (a)   the total estimated expenditure shall be shown in respect of each capital project;

   (b)   the total estimated expenditure on all capital projects shall be shown;

   (c)   the total estimated expenditure shall be shown under each head of recurrent expenditure;

   (d)   sub-heads shall be shown under each head of recurrent expenditure;

   (e)   the first sub-head under each head of recurrent expenditure shall be estimated expenditure on employees in respect of such head of recurrent expenditure; and

   (f)   items of expenditure shall be shown in respect of each sub-head of recurrent expenditure.

   (2) The detailed form of capital and recurrent estimates shall be for all Councils as advised by the Minister.

5.   Preparation of estimates

   (1) The annual estimates of revenue and expenditure shall be prepared by the heads of department in consultation with the Treasurer, in accordance with the guidelines, if any, issued by the Minister.

   (2) The Treasurer shall collate the estimates approved by the Committees and report to the Finance Committee.

6.   Final capital estimates

The final capital estimates should include projects for which finance has been agreed with the Government or lending institutions, as the case may be, or which are decided to be financed from the Council's own resources.

7.   Approval of estimates by Minister

The annual estimates, as adopted by the council shall, at least sixty days before the commencement of a financial year, be submitted for the approval of the Minster.

8.   No expenditure before approval of estimates

The controlling officer may not incur any expenditure, until the estimates have been approved by the Minister:

Provided that where the annual estimates have not been approved by the Minister before the commencement of the relevant financial year, the council may continue to incur expenditure on charges which become due in respect of inescapable commitments.

9.   Procedures if no provision or inadequate provision

Where there is expenditure which is not approved in the estimates or there is excess expenditure on an item which appears in the estimates, the head of department shall after consultation with the Treasurer as the case may be, inform the Committee concerned explaining the reasons for the excess expenditure.

10.   Supplementary estimates of expenditure

   (1) Where the expenditure is not envisaged when the estimates are prepared, or where the excess expenditure on an item cannot be met from savings on another item under the same sub-head, the controlling officer shall submit to the Minister an application for supplementary provision as adopted by the council, in accordance with sub-section (2) of section 39.

   (2) An application made under sub-regulation (1) shall show corresponding savings from any other head of expenditure or evidence that the additional expenditure will be met from an overall additional income or fund balances.

11.   Procedure if shortfall in income

   (1) Where the amount of the approved income is not reached, the head of department concerned, shall after consultation with the Treasurer inform the council, through the committee concerned explaining the reasons for the shortfall.

   (2) Where there is an overall shortfall in income the council shall review and restrict the expenditure so that adequate surplus balances meet the excess over income.

PART III
GENERAL ACCOUNTING RESPONSIBILITIES

12.   Responsibilities of Treasurer

The functions of the Treasurer, who is the principal adviser to the council in matters relating to the general finances of the council, shall be to-

   (a)   make safe and efficient arrangements for the receipt of money paid to the council and the issue of money payable by the council;

   (b)   keep accounts in accordance with the orders or directives issued by the council; and to ensure accuracy of these accounts;

   (c)   ensure that officers accounting for revenue and expenditure for which they are responsible comply with the provisions of these Regulations and supplementary instructions issued by the council from time to time;

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

   (e)   draw the attention of any officer to delays and shortages in the collection of revenue, any advance or imprest which they are unable to clear at the time that it should be cleared, 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;

   (f)   account for receipts and disbursements of council money in accordance with these Regulations;

   (g)   see that proper arrangements are made for the safe-keeping of council money, securities, stamps, stamp duties, revenue counterfoil receipts, licences, warrants and all forms of requisition;

   (h)   collect punctually all revenue and other council money which become due and payable to the council;

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

   (j)   check regularly all cash and stamps in his charge and verify the balance shown in the cash book or stamp register;

   (k)   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;

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

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

   (n)   charge in the accounts, under the proper heads of accounting, all expenditure when it occurs;

   (o)   ensure satisfactory control of the expenditure by maintaining a record of commitments incurred by the heads of departments;

   (p)   prepare promptly all financial statements, budget estimates, annual accounts and returns in the form and manner prescribed;

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

   (r)   bring to the notice of officers in writing any apparent defect in the procedure of revenue collection, wastage and any extravagant expenditure which comes to his notice in the course of his accounting duties;

   (s)   produce when required by the council or by the external auditor all books and records or accounting documents in his charge;

   (t)   reply promptly and fully to any observations or queries received from the external auditor or the council;

   (u)   exercise strict supervision over all officers under his authority, to ensure efficient checks and precautions against fraud;

   (v)   bring to the notice of heads of departments any wastage, incompetence, carelessness or insubordination on the part of their staff;

   (w)   ensure that all insurable risks of the council are fully covered by adequate insurance policies.

13.   Erasures in accounts

   (1) No erasures shall be made in accounts.

   (2) Corrections must be made by striking out the incorrect figures and writing the correct figures above them.

   (3) The corrections must be made in such a way that the original figures are still legible and initialled by the officer who makes them.

   (4) No alterations shall be made on figures already audited.

14.   Register of cheques and cash

Officers dealing with incoming mail containing money shall keep a register of such incoming cheques and cash for the purposes of recording details of remittances received.

15.   Approval of accounting system and forms

The Treasurer shall approve any form, document or system of finance or costing dealing with inventories, stocks or stores.

16.   Register of accounting documents

A register of all official accounting documents shall be kept by the Financial Secretary.

17.   Observance of instructions

A head of department shall be personally responsible for the observance of all financial and accounting instructions issued by the Treasurer.

18.   Delegation of responsibility

Any financial duty delegated to an officer shall be clear, specific and in writing.

19.   Banking of cheques and cash

   (1) All cheques and cash received shall be banked as soon as possible, but not later than two days after the day of receipt.

   (2) No funds shall be allowed to accumulate in cash collection units.

20.   Reconciliation of bank account

The Treasurer shall, each month, reconcile the balance shown in any bank account which his council operates and the balance shown in the summarised cash accounts or cash book.

21.   Checking of cash

The Treasurer shall once a month check cash held in the council.

22.   Procedures at the end of financial year

The procedures to be followed by the accounting unit at the close of the financial year shall be as follows-

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

   (b)   the accounts shall be closed in the normal manner, as for an ordinary month end, but supplementary accounts shall be opened by the accounting unit for the adjusting of misallocations, for the transfer of revenue and expenditure codes and for final entries on the closing of accounts; and

   (c)   the accounts shall be finally closed, balanced and presented to the council in the form approved by the council not later than six months after the last day of the financial year to which they relate.

23.   Internal audit

The Treasurer shall maintain an adequate and effective internal audit of the Council's accounts or activities in accordance with section 41 of the Act.

24.   Access to records

The Treasurer or his authorised representative shall have authority to enter all offices and establishments of the council and have access to all records and documents and shall be entitled to require such explanations as he considers necessary to satisfy himself of the correctness of any matter under examination and to require for verification purposes the production of cash and other assets.

25.   Functions of internal auditor

The functions of an internal auditor shall be laid down by the Treasurer and shall cover all accounting procedures and documentation shall ensure that-

   (a)   the receipt and payment of council money has been properly carried out under proper supervision;

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

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

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

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

   (f)   the returns of revenue or expenditure required by the Treasurer or the council are correctly prepared and promptly submitted.

26.   Heads of departments not relieved of responsibility

The existence of an internal audit system shall not relieve heads of departments or any other accounting officer of their individual responsibilities, nor shall it remove the need for normal checks within departments.

27.   Irregularities

Whenever any matter arises which involves, or is thought to involve, irregularity in financial stores or accounting transaction in any department of the council, the head of the department concerned shall forthwith notify the Treasurer who shall, after consultation with the controlling officer where necessary, take such steps as are considered necessary by way of investigation and report.

28.   Preservation of accounting records

   (1) The following accounting records shall 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-six years.

   (d)   establishment and salary records required for superannuation purposes-twelve years from the date on which a permanent officer leaves service; and

   (e)   contract documents-twelve years from the date of final payment.

   (2) Notwithstanding the periods specified in sub-section (1), the records shall be kept until they are audited or until a court case relating thereto, if any, is settled.

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

29.   Definition of "safes"

In this part, unless the context otherwise requires "safes" includes strongboxes, cash boxes, specie boxes issued for the safe custody of cash, and similar forms of secure containers issued by council.

30.   Responsibility for obtaining safes

The Treasurer shall be responsible for obtaining safes for use in their offices and branches.

31.   Care of safes and keys

The following conditions shall cover the care and maintenance of safes and keys-

   (a)   officers shall be personally responsible for keys of safes in their charge;

   (b)   where a safe or vault door is fitted with two or more locks, no officer shall hold all the keys;

   (c)   where there are two or more officers at the office in which the safe is installed, more than one key shall be issued;

   (d)   where the key-holder departs before his relief arrives, the officer leaving the station shall hand over the contents of the safe or vault to a person temporarily appointed by the head of department concerned to take over from the departing key-holder in accordance with regulation 121;

   (e)   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 period during which it remains open;

   (f)   only original keys issued by the Treasurer shall be held and in no circumstances may any officer have a duplicate made; and

   (g)   except as may be otherwise authorised, all duplicate keys of safes shall be held by the Council's bank.

32.   Loss of keys

When the key to a safe is lost-

   (a)   the loss will be reported immediately to the head of department concerned, the Treasurer and the local police;

   (b)   the safe shall be sealed and the room in which it is kept, shall be locked at all times; and 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 shall make good the cost of repairs and replacement of the key.

33.   Private money not to be kept in council safe

No private money or articles shall be kept in a safe provided for the safe-keeping of council money.

34.   Register

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

35.   Weekly check

Officers responsible for safes must verify the contents at least once each week and the register shall be initialled each time the contents are verified.

36.   Cash in transit

Where cash is taken to or collected from a bank or another office, the officer charged with conveying the cash to or from such bank or office shall be responsible for the safe custody of the cash in transit.

PART V
BANK ACCOUNTS AND CHEQUES

37.   Bank accounts and signatories

The council shall be solely responsible for authorising the opening of, or changing of any signatory of, a council bank account; and the purpose for which the bank account is required shall be stated in a resolution of the council.

38.   Use of private accounts prohibited

No council money be credited to a private bank or savings account.

39.   Security of unused cheques

   (1) Cheque books and cheque forms shall be kept secure under lock and key when not in use.

   (2) An officer responsible for the custody and control of the stock of unused cheque forms shall maintain a record of receipts, open a register, and ensure that all unused cheques are retained, in his custody.

40.   Lost cheques

   (1) Where a cheque which is unused or has already been issued is lost, the Treasurer shall notify the Council's Bankers.

   (2) Where a cheque which has been issued is lost, a "stop order" shall be sent to the bank on which it was drawn.

   (3) Before a replacement cheque is issued for a lost or stolen cheque, the payee shall sign an indemnity in the form set out in the Schedule.

41.   Overdraft

   (1) Council bank accounts shall not be overdrawn.

   (2) No temporary advance shall be obtained from a bank without the prior approval of the council.

42.   Signing of cheques

   (1) Two persons who have been authorised by the Treasurer shall be signatories to cheques drawn against bank accounts.

   (2) The Treasurer shall advise the Council's bankers on who are the Council's authorised signatories to cheques.

43.   Acceptance of cheques

   (1) The Treasurer may accept cheques in payment of licences, fees, rents, levies, charges and other payments, due to the council.

   (2) An officer shall before acceptance of a cheque identify 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)   alterations of any kind are signed by every signatory to the cheque; and

   (d)   the cheque is correctly signed and dated by the drawer.

44.   Security of cheques received

Cheques received shall be made payable to the council in name and crossed "Account Payee Only".

45.   Cashing of cheques from public money

Collectors of revenue or other officers who receive council money shall not cash cheques from council money held by them, or give change in respect of cheques drawn for an amount in excess of the sum owing to the council.

46.   Bank statements

   (1) The Treasurer shall arrange for statements to be provided regularly by the bank and shall obtain bank statements made up to the close of business on the last day of every month.

   (2) All entries on the bank statements shall be checked with all entries in the cash books and, at the end of each month, a return shall be prepared in the form prescribed giving a reconciliation of the balance of the bank account with the balance shown in the cash book.

47.   Receipts and payments account and cash flow statements

   (1) The Treasurer shall prepare the receipts and payments account and a cash flow statement every month.

   (2) The grant payable to a council may be forfeited where the council fails to prepare the receips and payments account and a cash flow statement.

48.   Audit of cheques

Paid and cancelled cheques shall be held for audit.

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

All cheques drawn in payment for goods supplied or services rendered on Local Purchase Orders should be crossed "Account Payee Only" except in the case of a payee known to have no bank account.

PART VI
RECEIPT BOOKS AND FORMS

50.   Definition of "receipt form"

For the purposes of this Part the term "receipt form" includes all receipts, licences, permits, certificates, discs or tokens used in the collection of revenue or other money.

51.   Issue of receipts

   (1) A receipt form for which payments are received shall be issued on or with prescribed forms.

   (2) For the purposes of this Part the term a "general receipt" shall be used in cases where a special receipt form is not prescribed.

52.   Checking of receipts received

   (1) All receipt forms must be checked as soon as they are received to ensure that they are complete and correctly numbered.

   (2) Any forms which are defective must be returned to the source of supply.

53.   Register of receipt forms

Every officer who holds receipt forms shall keep a register in which the receipt and issue of all receipt forms shall be promptly entered.

54.   Consecutive issues

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

55.   Destruction of obsolete receipts

   (1) Complete unused books of obsolete receipts shall be destroyed at the office in which they are held.

   (2) The destruction of receipt books shall be carried out in the presence of the Treasurer and an auditor, except receipts of Government revenue which shall be sent to the Ministry of Finance.

   (3) The Ministry of Finance shall check that the unused receipt books are complete and are unused.

   (4) Certificates of destruction, listing the serial numbers of all receipt forms destroyed, shall be signed by both officers and the original of the certificate of destruction shall be filed by the officer responsible for the custody of the forms.

56.   Recording of destruction of obsolete forms

There shall be recorded in the register surplus stocks of receipt books that have been returned to the Ministry responsible for finance and obsolete forms that have been destroyed.

57.   Monthly check of unused receipt forms

The holder of unused receipt forms shall, at least once a month, record in the register the date the receipts are checked and shall sign against the entry.

58.   Handing over certificates to record receipt forms

   (1) Where one officer hands over to another officer, both officers shall sign a certificate for the receipt forms.

   (2) The officer taking over shall sign immediately below the last entry in the register.

59.   Notice to public about official receipt

A printed notice, bringing to the attention of the public the need for them to obtain an official receipt for every payment made by them, shall be displayed in all offices where revenue is received.

60.   Completion of receipts

   (1) Receipt forms must be completed either in ink or in indelible pencil.

   (2) Counterfoils shall contain exactly the same details as appear on the original receipt form.

   (3) Receipt forms shall be date-stamped at the time of issue and shall not be altered in any way.

61.   Cancelled receipts

Where a wrong entry is made on receipt, the form must be cancelled in the manner prescribed in regulation 62.

62.   Method of cancelling receipts

   (1) Where a receipt is cancelled, the original and all the copies shall be cancelled and signed by the holder of the book.

   (2) The duplicate shall be included with other duplicate receipts which accompany the revenue cash book.

63.   Office of issue of receipts

Every receipt form and counterfoil shall be printed or stamped with the official stamp and shall be signed by the issuing officer.

64.   Consecutive receipts

   (1) Officers who receive payments from collectors of revenue shall ensure that the numbers on the receipt form run consecutively.

   (2) Where there is no satisfactory explanation for any missing form, the matter shall be reported without delay to the Treasurer.

65.   Duplicate licences

No duplicate of a licence shall be issued unless approval is specifically provided in a written law or regulation.

66.   Certified copies of receipt forms

   (1) Any certified copy of a receipt form required shall be made on plain paper and headed "certified copy".

   (2) No receipt form shall be used as a copy for an original receipt previously issued.

67.   Audit and destruction of receipt forms

No counterfoils or copies of used receipt forms shall be destroyed until they have been examined by the Auditor appointed by the Minister.

PART VII
RECEIPT OF REVENUE

68.   Private use of revenue prohibited

No officer shall use council revenue for any private purpose whatsoever.

69.   Receipt to be issued

   (1) A receipt shall be issued by the receiving officer whenever a sum of council money is received.

   (2) No council money shall be paid out to any person other than the Treasurer except with the written authority of the Treasurer.

70.   Classification of revenue

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

71.   Cash collection sheets

Collectors of revenue shall keep cash book sheets daily.

72.   Bringing revenue to account

The Treasurer shall ensure that collectors of revenue account for the amount of money collected by them on a daily basis.

73.   Cash surplus

Where a collector of revenue has a surplus of cash, the cash shall be brought to account and credited to "Miscellaneous Revenue".

74.   Revenue collectors not to open mail

An officer responsible for issuing receipts shall not open any mail or keep a register of incoming remittances.

75.   Providing information for collection of revenue

   (1) The heads of departments shall furnish particulars of charges for work done, goods supplied or services rendered on behalf of the council.

   (2) Any amount accruing shall be promptly recorded by the Treasurer as money received by the council.

76.   Outstanding debts

The Treasurer and heads of department who collect revenue shall refer for appropriate action, all debts they are unable to recover to the controlling officer without undue delay.

77.   Write-off by Council

   (1) Any irrecoverable debt may be written-off with the approval of the council.

   (2) Where any debt has been written off the controlling officer shall submit such a case to the council giving the amount of the debts, the date on which it was due, the action taken to collect it and the reasons why it was not possible to collect it.

   (3) If the council authorises that a debt be written-off, necessary accounting adjustments shall be made.

PART VIII
CONTROLLING OF EXPENDITURE AND PAYMENTS

78.   Payment vouchers

   (1) No money shall be paid out unless a payment voucher is made.

   (2) The payment voucher shall be made in the form prescribed by the council.

79.   Details on payment vouchers

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

80.   Preparation of vouchers

Vouchers shall be legible, typewritten or made out in ink or indelible pencil.

81.   Authority for payments

   (1) Each payment shall be approved by the council.

   (2) The council may delegate the responsibility for approving payments to the Finance Committee which shall report to the council on all payments made, before the next meeting of the council.

   (3) The Treasurer shall be authorised to make the payments set out below but shall report any such payments to the council or Finance Committee at its next meeting according to the procedure laid down by the council-

   (a)   payments of water or electricity bills (where supply is normally disconnected if accounts are not settled promptly);

   (b)   payments to the Postmaster-General for postal services and telephone accounts;

   (c)   payments to a carrier for goods delivered on cash;

   (d)   payments to traders where a discount is allowed for prompt payment;

   (e)   payments of salaries, wages, subsistence and travelling allowances;

   (f)   petty cash payments involving sums of K5,000 or less;

   (g)   any emergency payments which can subsequently be justified as such by the Treasurer.

82.   Signing of vouchers

   (1) The original payment voucher shall be signed by the controlling officer, Treasurer or any officer authorised by the Treasurer.

   (2) The name of the officer signing and his designation shall be printed below his signature.

   (3) Copies of payment vouchers shall be initialled by the signing officer or stamped with his name stamp.

83.   Panel of signing officers

A list of officers authorised in writing to sign vouchers shall be kept by the Treasurer and which may be amended from time to time.

84.   Responsibilities of officers signing vouchers

The officer signing a voucher or document shall certify 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 council funds.

   (e)   the calculations are correct;

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

   (g)   payment of the amount stated on the voucher shall not cause an excess over the amount allocated.

85.   Recoverable payments

An officer signing vouchers related to payments which are recoverable shall be responsible for ensuring that proper arrangements exist for the recoveries to be made.

86.   Suppliers' invoices to be attached

   (1) Vouchers relating to purchases shall be supported by the suppliers' invoices.

   (2) Payment shall not be made on statements of account only.

   (3) Requisitions for local supplies shall not be issued in arrears if goods have already been supplied.

   (4) The head of department or any other officer authorised shall certify the voucher giving reasons for the failure to issue a requisition.

87.   Duplicate invoices

   (1) Where an original invoice is lost, a duplicate shall be obtained from the supplier together with a certificate of non-payment on the original invoice.

   (2) A certificate that payment has not previously been made shall be recovered on the voucher by the officer making the payment after he has satisfied himself that payment on the account has not in fact been made.

88.   Duplicate requisition forms

   (1) A duplicate requisition form shall not be issued if an original has been lost.

   (2) Payment shall be made against the supplier's copy invoice endorsed with the serial number of the requisition form against which the supply of goods or services was made.

   (3) The certificate required by regulation 87 shall be recorded on the payment voucher.

89.   Methods of payment

   (1) Payment shall be made by cheque payable to those to whom payment is due.

   (2) Each cheque shall be crossed, except in the following circumstances-

   (a)   Where there is a standing imprest for the net total of vouchers of wages to be paid in cash to employees, cheques shall be paid to the holder of the post held by the officer responsible for drawing the cash and paying the wages:

Provided that the name of the responsible officer shall be added in brackets; and

   (b)   open cheques paid to the payee may be issued for personal imprests and, on request, salaries, wages and other personal payments due to council employees.

90.   Security of open cheques

   (1) When an open cheque is issued, a receipt of acknowledgement of the cheque shall be obtained from the payee before the cheque is handed over.

   (2) The cheque shall be sent by registered mail and the number of the registered slip recorded on the payment voucher.

91.   Availing of discount

   (1) Where there is no loss of discount for prompt payment, accounts for the same supplier may be grouped and paid at least once every month.

   (2) An officer responsible for any discount lost, owing to the delay in the passing of accounts for payment, shall refund the amount to the council.

92.   Responsibilities of cheque signatories

All signatories of cheques shall ensure, when signing-

   (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 and that the cheque number is correctly shown within the "Paid" stamp;

   (c)   that the relevant coucher is fully and properly completed;

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

93.   Delivery of cash or cheques

Payments shall be made to persons or firms to whom payment is due in the following circumstances-

   (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)   where the timely payment of wages to an employee is impracticable and delay would cause hardship, a paying officer may make payment to an authorised third party who shall give a receipt for the payment; and

   (c)   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.

94.   Identification of payees

A paying officer shall request from the person claiming and receiving money a National Registration Card or other acceptable identity.

95.   Daily accounting for payments

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

96.   Responsibility of officers signing warrants, requisitions or local purchase orders

   (1) An officer signing warrants, requisitions and local purchase orders may approve the expenditure of council and shall be responsible for seeing that the authority exists for the expenditure thus incurred.

   (2) Any excess expenditure incurred as a result of the failure to observe these Regulations may be surcharged against the officer who signed the warrant, requisition or local purchase order.

97.   Extraordinary payments

The council shall approve payments not covered by normal regulations or procedures.

98.   Custody of original documents

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

   (2) Reference to restricted documents shall be made by officers authorised by the Treasurer.

   (3) No documents shall be removed from the files in which they are kept.

PART IX
PAYMENT OF SALARIES AND WAGES

99.   Day of payment

Salaries and monthly wages shall be paid on the last working day of each month or any earlier date which the council may determine.

100.   Calculation of salary

   (1) Salaries are payable monthly calculated at one twelfth of the annual rate.

   (2) Salaries for a part of any month shall be calculated in proportion to the number of days in that particular month.

101.   Adjustment of salary or other money due to death, etc.

   (1) Any contingency likely to affect an officer's salary such as death, suspension or dismissal shall be notified immediately, by the head of department, to the Treasurer.

   (2) The Treasurer shall ensure that timely and correct adjustments are made to the officer's salary, pension or gratuity.

102.   Salaries of convicted officers

Any balance of salary or other money due to an officer who has been convicted of misappropriation of council funds, thefts of council property or has been dismissed, leaving sums owing to a council including losses of cash or stores which are under investigation, shall not be paid without the authority of the council.

103.   Method of payment and deductions for officers

   (1) A separate salary record card for each officer in service shall be kept by the Treasurer.

   (2) An officer shall make arrangements regarding the method of payment, and permissible voluntary deductions through the heads of department.

104.   Method of payment

   (1) Payment of salary may be direct to the credit of an officer's account at any commercial bank or building society in Zambia, or by cheque.

   (2) Payment of the net amount due, after statutory and permissible deductions have been made, shall be made in one sum.

   (3) There shall not be a part payment to the credit of a bank account with the balance paid by cheque or otherwise.

105.   Gross salary and deductions to be charged

   (1) All authorised deductions shall be entered on the payment vouchers in the appropriate column against the name of each employee concerned.

   (2) The gross emoluments shall be charged against the relevant sub-head and deductions be credited to the appropriate account.

106.   Unclaimed wages

   (1) Where any employee does not draw his wages at the normal time of payment, the wages due to him shall be held for a period of three days.

   (2) Where the employee does not claim the wages after the period referred to in sub-regulation (1), the cash shall be brought to account and general receipt shall be issued, crediting the unpaid wages to the expenditure vote from which the wages were drawn.

107.   Security precautions with regard to payment of wages

The Treasurer shall issue standing instructions in writing for security precautions to be taken in the handling of money for the payment of wages.

108.   Internal check over payment of wages

The Treasurer shall issue proper instructions to cover the internal check over preparations of wages sheets and the payment of wages and ensure that-

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

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

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

109.   Attendance records

Heads of department shall-

   (a)   ensure that there is an adequate system of control over the employment of labour;

   (b)   check the attendance of employees;

   (c)   check that overtime is recorded separately showing the hours authorised and the hours actually worked; and

   (d)   ensure that detailed instructions are issued according to the record.

PART X
IMPRESTS

110.   Types of imprest

There shall be the following types of imprests-

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

   (b)   special imprest, which is a temporary imprest, issued to provide officers with funds to meet expenses when travelling on duty or for some other duly authorised special purpose.

111.   Special imprests outside Zambia

Special imprests shall not be issued for tours outside Zambia without the authority of the Secretary to the Cabinet.

112.   Sub-imprests

   (1) 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 the holder of the standing imprest would have used it.

   (2) Sub-imprests shall be surrendered to the holder of the standing imprest and retired when the holder of the standing imprest hands over to another officer.

113.   Amount of standing imprest

The amount of a standing imprest shall be limited to the monthly requirements in each case but the imprest may be limited to more than the monthly requirements.

114.   Amount of special imprest

The amount of a special imprest issued to meet expenses while travelling on duty shall be limited to the amount an officer is eligible to claim for the period he is absent from his station.

115.   Special imprests limitation

   (1) No officer shall be issued with another special imprest when there is a special imprest outstanding in his name.

   (2) Any officer who authorises an imprest before the first one is retired is liable to be surcharged the whole amount of both imprests.

116.   Restriction in use of imprests

An imprest shall be used only for the purpose for which it is issued and shall not be used for personal expenditure or for making advances of salary or wages.

117.   Register of imprests

   (1) A record of issued and retired imprests shall be kept in a register of imprests.

   (2) All instructions contained in the provisions of regulations 110, 115, 116, 119 and 120 shall be printed on the front of the register and shall be complied with by all officers authorised to issue imprests.

   (3) The register shall contain columns showing the officer's full name, amount of imprest, date issued, date retired, how the imprest was recovered, the purpose for which the imprest was issued, the signature and date on which the imprest was checked.

   (4) The last column shall be signed and dated by a senior officer other than the officer who maintains the register, stating that he is satisfied that the imprest was issued for duly authorised purposes only and that it is being retired in accordance with the provisions of these Regulations and that is not overdue.

   (5) Separate registers may be maintained for special and standing imprests.

118.   Cash book for imprests

   (1) Holders of standing imprests shall record all payments and reimbursement in a cash book each time a reimbursement is requested.

   (2) The total expenditure of the last reimbursement and balance of cash on hand shall be recorded.

   (3) The amount of the total expenditure and the balance of cash in hand shall equal the total of the original imprest issued.

   (4) Revenue receipts shall not be recorded in the cash book.

119.   Retirement of special imprests

   (1) A special imprest shall be retired immediately the purpose for which they are issued has been fulfilled.

   (2) Where the imprest is not cleared within forty-eight hours of the holder "˜s return, the issuing officer shall, in writing, instruct the officer-in-charge of the salaries section to deduct the amount outstanding from the salary of that holder, in the following month.

120.   Retirement of standing imprests

   (1) Any outstanding imprest shall be retired at the end of the financial year, unless authority for its retention for the following financial year has been obtained.

   (2) The imprest holder shall produce proof of his imprest as at the close of business of the last working day of the financial year.

PART XI
HANDING AND TAKING OVER

121.   Handing-over procedure

The following procedures shall be followed each time an accounting officer hands over to another accounting officer-

   (a)   any cash books and stamp registers for which the handing over officer is responsible shall be ruled off and balanced with cash and stamps on hand, and the balance of the cash book or stamp register shall be entered, dated and signed by both officers;

   (b)   all cash should be banked by the handing over officer before the hand-over if possible;

   (c)   the two officers concerned shall check that the balance of unused receipt books recorded in the receipt book register is on hand and both officers shall sign and date the register to this effect;

   (d)   both officers shall make a note of all unused receipts on issue to collectors of revenue which are not available for examination at the time of handing and taking-over;

   (e)   both officers shall rule off stores records and shall check that these agree with the physical stocks on hand and shall date and sign individual stock sheets; and

   (f)   the officer handing over shall ensure that the expenditure and commitment records in his control are up to date and these records shall be dated and signed by both officers.

122.   Safe keys

The key to each safe shall be handed to the officer taking over as soon as the contents have been verified.

123.   Discrepancies on handing over

Any discrepancies revealed in the course of handing over shall be acknowledged in writing by the officer handing over and the officer taking over shall make a report to his head of department.

124.   Handing-over certificate

   (1) On completion of the hand-over, a certificate shall be signed to the effect that the requirements of this part have been fulfilled.

   (2) One copy of the certificate shall be kept by the officer taking over, the others shall be retained by the officer who has handed over.

PART XII
LOSSES OF COUNCIL MONEY AND STORES

125.   Definition of "losses"

For the purpose of this Part, losses of council money shall be deemed to have occurred where an officer, through wilful default or gross neglect of duty-

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

   (b)   makes, causes or permits unauthorised, or incorrect payments of council money through fraud, forgery, misappropriation, or causes its loss through burglary or theft if he is responsible for that money by virtue of his office;

   (c)   causes, or permits damage to or destruction or loss of any council building, equipment, vehicles, stores, fittings or furniture;

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

126.   Report of losses

Where a loss is discovered, the officer in charge of the office in which the loss occurred shall immediately-

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

   (b)   institute investigation on the spot; and

   (c)   report the loss to the local police.

127.   Investigation of losses

   (1) Except in the case of cash loss or shortage which is immediately made good by the officer responsible for the loss or shortage, the supervising officer shall carry out investigations.

   (2) The supervising officer shall at the conclusion of the investigations, report the loss to the Treasurer, attaching a police report where necessary.

   (3) The report shall be made even if police investigations or proceedings are not complete and where necessary the Treasurer shall report the matter to the insurer.

128.   Write-off by Treasurer

   (1) Where the loss amounts to two thousand kwacha or less, the Treasurer, in consultation with the controlling officer, may authorise any loss in the supervisor's report, to stand as a charge against the Council's funds if he considers that there is no case for a charge of wilful default or gross neglect of duty against the officer responsible for the loss.

   (2) The case file shall be retained by the Treasurer for inspection by the Auditor.

129.   Report by the Treasurer

If the loss amounts to over two thousand kwacha or if the Treasurer, after consultation with the controlling officer, considers that the loss was due to the wilful default or gross neglect of duty of any officer, he shall submit his recommendations to the council whether, in his opinion, the amount of the loss should be recovered from the officer or officers concerned.

130.   Write-off by Council

The council may, if it is considered that there is no wilful default or gross neglect of duty by an officer, authorise the loss or part thereof, to be charged to the council funds.

131.   Assessment of claim against defaulting officer

Where the council decides that the loss was due to wilful or gross neglect of duty, the amount of loss which is attributed to the default or negligence of any officer shall be assessed and recovered from the officer concerned.

132.   Action for recovery

   (1) The council shall take every possible action to ensure that the loss is made good by the officer held responsible for it.

   (2) The fact that a person has been convicted on a criminal charge arising from the loss shall not mean that he may not also be made to face a civil action for the recovery of the loss.

PART XIII
PURCHASES, TENDERS AND CONTRACTS

133.   Regulations governing all purchases

The procurement of supplies, works or services required by the council shall be governed by the Standing Orders.

134.   Payment for execution of works

Payment for contractors for the execution of works shall be authorised only on a certificate signed by the head of department concerned which certificate shall show the total amount of the contract, value of the work executed, date, retention money, amount paid to date and the amount being certified.

135.   Final certificate on contract

The final certificate on a contract shall not be issued by the head of department concerned until he has produced a detailed statement of account together with such vouchers or documents as the Treasurer may require and approve as the amount certified.

136.   Unusual claim of contractor

Claims received from contractors in respect of matters clearly not within the terms of the appropriate contract shall be referred to the controlling officer for consideration of the Council's legal liability and to the Treasurer for financial consideration, before any settlement is reached.

PART XIV
BORROWINGS AND INVESTMENTS

137.   Borrowings

   (1) All borrowings shall be effected in the name of the council.

   (2) The borrowing or re-borrowing of money authorised by the council and all other matters in connection with the raising or repayment of loans shall be subject to the supervision and control of the Treasurer who shall periodically report to the council.

138.   Form of investments

The Council's money which are not required for immediate use may be invested in-

   (a)   stocks, securities or debentures issued by or on behalf of the Government of the Republic of Zambia or in stocks, securities or debentures guaranteed by the Government;

   (b)   deposits with the Zambia National Building Society;

   (c)   the Post Office Savings Bank;

   (d)   savings accounts or fixed deposit accounts with the Zambia National Commercial Bank;

   (e)   the stocks, bonds or debentures of any public body in Zambia.

139.   Investment

All investments shall be in the name of the council and shall be authorised by a resolution of the council.

140.   Register of investments

   (1) The Treasurer shall keep a register of investments.

   (2) The register shall be maintained for the proper control over the Council's investments and the interest received in respect of those investments.

PART XV
STOCKS AND STORES

141.   Custody of stocks and stores

Each head of department shall be responsible for the care and custody of the stocks and stores in his department and shall arrange for periodic stock-taking at least twice per annum or at such other intervals as the Treasurer may stipulate.

142.   Stock limit

   (1) Stocks shall not be in excess of normal requirements except with the approval of the committee concerned.

   (2) A periodic review of turnover and stock levels of all items shall be undertaken to dispose of excessive or obsolete stocks.

143.   Providing information

Heads of department shall supply information to the Treasurer relating to stocks and stores as he may require.

144.   Stocktaking

Any surplus or shortage revealed at any stock-taking shall be reported to the appropriate committee for authority to make necessary adjustments.

145.   Record of stocks and stores

A Treasurer shall keep proper records of receipts and issue of stocks and stores.

PART XVI
SECURITY AND DISPOSAL OF ASSETS

146.   Physical verification

Every head of department shall be responsible for maintaining proper security at all times for buildings, stocks, stores, furniture, equipment, cash and any other asset under him.

147.   Care of safes and keys

Safes must be securely locked and the keys to safes and similar receptacles shall be carried by authorised key holders at all times and the loss of such keys shall be reported to the Treasurer immediately.

148.   Custody of cash boxes

If several officers use the same safe, each officer shall use separate lockable cash boxes when depositing money in it.

149.   Disposal of surplus material

Surplus materials, stores or equipment shall be disposed of by competitive tender or public auction unless the committee concerned decides otherwise in a particular case.

PART XVII
INVENTORIES

150.   Inventories

An inventory shall be maintained by all departments in which shall be recorded an adequate description of furniture, fittings and equipment, plant and machinery.

151.   Physical check

Every head of department shall be responsible for arranging an annual physical check of all items on the inventory and for the taking of any action in relation to surplus or shortages.

152.   Council property to be used for council purposes

   (1) The Council's property shall not be removed except in accordance with the ordinary course of council business or for the use of the council.

   (2) Where specific directions are issued by the head of department concerned, property may be removed for some other purpose.

153.   Legal documents

The Controlling Officer shall have custody of all contracts under seal, leases, deeds, agreements and similar legal documents.

PART XVIII
INSURANCE

154.   Insurance covers

The Treasurer shall take out insurance cover against losses, damages, risks and liabilities which the council may incur and shall regularly review such cover in consultation with head of department.

155.   Changes in policies

The Treasurer shall notify the heads of departments of any change in insurance policies.

156.   Repeal of SI 38 of 1984

The District Councils' (Financial) Regulations, 1984, are hereby repealed.

SCHEDULE

[Regulation 40]

CERTIFICATE OF INDEMNITY

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

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

Name in Block Capitals ................................................