CHAPTER 347 - FINANCE (CONTROL AND MANAGEMENT) ACT: SUBSIDIARY LEGISLATION
INDEX TO SUBSIDIARY LEGISLATION
Finance (Control and Management) (Public Stores) Regulations
FINANCIAL REGULATIONS
[Section 18]
[RETAINED AS PER S.15 OF INTERPRETATION AND GENERAL PROVISIONS ACT]
[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]
Arrangement of Regulations
PART I
PRELIMINARY
Regulation
1. Title
2. Effective date
3. Interpretation
4. Regulations
PART II
AUTHORITIES FOR EXPENDITURE
5. Available funds authorities
PART III
ESTIMATES PROCEDURE
6. Form of estimates
7. Draft estimates
8. Presentation of estimates to National Assembly
9. Appropriation Act
10. Treasury Authorities
11. Provisional Warrant
12. Finance circular of authority (provisional)
13. Treasury Authority
14. Procedure if provision inadequate
15. Supplementary expenditure
16. Transfer of savings
17. Supplementary estimates
18. Copies to Auditor-General
19. Restrictions on expenditure
20. Annual recurrent authorities
21. Capital estimates
PART IV
GENERAL ACCOUNTING RESPONSIBIILITIES
22. Accounting units
23. Returns and reports
24. Inspections
25. Responsibilities of controlling officers
26. Reports by accounting officers
27. Claims of questionable validity
28. Responsibilities of accounting officers
29. Erasures in accounts
30. Mutilated currency
31. Register of cheques and cash
32. Approval of accounting systems and forms
33. Observance of orders by controlling officers
34. Delegation of responsibility
35. Audit queries
36. Below-the-line accounts
37. Balancing of below-the-line accounts
38. Banking of cheques and cash
39. Reconciliation of bank accounts
40. Checking of cash
41. Checking of computer documents
42. Dates and times of submission of computer documents
43. Payments at end of financial year
44. Procedure at end of financial year
45. Public Accounts Committee
46. Memoranda for Public Accounts Committee
47. Internal audit
48. Controlling officers not relieved of responsibility
49. Responsibilities of internal auditors
50. Reports by internal auditors
51. Preservation of accounting records
PART V
SAFES, STRONG BOXES, CASH BOXES AND SPECIE BOXES
52. Definition of “safes”
53. Responsibility for obtaining safes
54. Care of safes
55. Responsibility for keys
56. Duplicate keys
57. Handing over of keys prohibited
58. Original keys
59. Control over duplicate keys
60. Inspection reports
61. Transfer within Ministries
62. Transfer between Ministries
63. Loss of keys
64. Private moneys in public safes
65. Register
66. Weekly check
67. Cash in transit
PART VI
BANK ACCOUNTS AND CHEQUES
68. Bank accounts and bank signing arrangements
69. Instructions to banks
70. Use of public money
71. Cheque forms
72. Security of unused cheques
73. Lost cheques
74. Signing of cheques
75. Overdraft
76. Acceptance of cheques
77. Security of cheques received
78. Dishonoured cheques
79. Cancellation of licences
80. Cheques on accounts outside Zambia
81. Cashing of Government cheques
82. Bank statements
83. Audit of cheques
84. Security of cheques in payment for goods supplied on Local Purchase Orders
PART VII
RECEIPT FORMS
85. Definition of “receipt form”
86. Issue of receipts
87. Obtaining receipt forms
88. Auditor-General to be informed
89. Checking receipts received
90. Register of receipt forms
91. Transfer of receipts
92. Consecutive issues
93. Unused and surplus receipts
94. Destruction of obsolete receipts
95. Recording of destruction of obsolete forms
96. Reporting of loss of or damage to receipt forms
97. Monthly check of unused receipt forms
98. Handing over certificates to record receipt forms
99. Notice to public about official receipts
100. Completion of receipts
101. Cancelled receipts
102. Method of cancelling receipts
103. Office of issue of receipts
104. Consecutive receipts
105. Free issue of receipt form
106. Duplicate licences
107. Certified copies of receipt forms
108. Transfer and destruction of receipt forms
PART VIII RECEIPT OF REVENUE
109. Private use of revenue prohibited
110. Receipts to be issued
111. Receipt forms
112. Legal tender
113. Foreign currencies
114. Remittance of foreign currency
115. Classification of revenue
116. Cash books
117. Bringing revenue to account
118. Deposits to the Main Account
119. Cash surplus
120. Revenue collectors not to open mail
121. Recovery of overpayments
122. Revenue not to be credited to suspense account
123. Abandoned revenue
PART IX
REFUNDS OF REVENUE
124. Authority for refunds
125. Refunds of stamp duty
126. Vouchers for refunds
127. Court fees and fines
128. Classification of refunds
PART X
CONTROL OF EXPENDITURE AND PAYMENTS
129. Authorities by warrant
130. Authorities on vouchers
131. Record of commitments
132. Payments on behalf of other Ministries
133. Date of payment
134. Payment vouchers
135. Details on payment vouchers
136. Preparation of vouchers
137. Signing of vouchers
138. Panel of signing officers
139. Responsibilities of officers signing vouchers
140. Recoverable payments
141. Suppliers’ invoices to be attached
142. Mislaid invoices
143. Mislaid requisition forms
144. Payments on incorrect certificates
145. Payees outside Zambia
146. Methods of payment
147. Security of open cheques
148. Periodic payments
149. Responsibilities of cheque signatories
150. Delivery of cash or cheques
151. Identification of payees
152. Daily accounting for payments
153. Issue of travel warrants
154. Responsibility of officers signing warrants, etc.
155. Extraordinary payments
156. Custody of original documents
157. Loss of payment vouchers
PART XI
PAYMENT OF SALARIES AND WAGES
158. Day of payment
159. Calculation of salary
160. Salaries and wages not to be paid in advance
161. Adjustment of salary or other moneys due to death, etc.
162. Salaries of convicted officers
163. Method of payment and deductions: Divisions I and II
164. Method of payment
165. Dispatch of salary cheques
166. Deduction of rent for official quarters
167. Payment scales and rates: officers other than those in Divisions I and II
168. Gross salary and deductions to be charged
169. Salary records
170. Unclaimed wages
171. Security precautions with regard to payment of wages
172. Leave salary
173. Attendance records
PART XII
IMPRESTS
174. Types of imprest
175. Special imprests outside Zambia
176. Authority to issue imprests
177. Sub-imprests
178. Amount of standing imprest
179. Amount of special imprest
180. Special imprests: limitation
181. Restriction in use of imprests
182. Register of Imprests
183. Banking of imprests
184. Field Cash Book
185. Reimbursement of standing imprests
186. Retirement of special imprests
187. Retirement of standing imprests
PART XIII
HANDLING AND TAKING OVER
188. Handing-over procedure
189. Safe keys
190. Discrepancies on handing over
191. Handing-over certificate
PART XIV
LOSSES OF PUBLIC MONEY AND STORES
192. Definition of “losses”
193. Investigation of loss
194. Write-off by controlling officer
195. Report by controlling officer
196. Write-off by Secretary to the Treasury
197. Assessment of claim against defaulting officer
198. Representations by officer
199. Decision of Secretary to the Treasury
200. Admission of liability
201. Failure to admit liability
202. Monthly deductions
203. Officers leaving the service
204. Statement to Attorney-General
PART XV
REMITTANCES OF CASH
205. Remittances to a bank or other office
206. Remittances received
PART XVI
207-223. Revoked by S.I. No. 102 of 1991
SI 398 of 1969,
SI 156 of 1971,
SI 186 of 1979,
SI 97 of 1987,
SI 69 of 1990,
SI 36 of 1991,
SI 102 of 1991.
[Regulations by the Minister]
PART I
PRELIMINARY
These Regulations may be cited as the Financial Regulations.
These Regulations come into operation on the 12th September, 1969.
In these Regulations, unless the context otherwise requires–
“accounting officer” means any officer or other person concerned with the collection, receipt, custody, issue or payment of public or other moneys, stores, stamps, investments, securities or negotiable instruments, whether the property of the Republic or entrusted to the Republic or to any officer in his capacity either alone or jointly with any other officer;
“accounting unit” means a section established on the authority of the Secretary to the Treasury to maintain the accounts of a Ministry or of a number of Ministries or a branch of a Ministry which has an official designated in the estimates of expenditure as a controlling officer;
“advance” means any recoverable sum of money issued to any person where such advance is in the public interest and is repayable at some future date;
“below-the-line accounts” means suspense accounts which include advances, deposits, imprests, remittances and special funds;
“collector of revenue” means any officer charged, temporarily or permanently, with the duty of collecting any type of Government revenue;
“controlling officer” means an officer designated by the Minister as officer in charge of a head of expenditure in any one financial year and charged with the duty of controlling expenditure on any public service under that head;
“internal auditor” means any person designated as such by the Secretary to the Treasury;
“Ministry” means the Ministry of Finance;
“personal emoluments” means the salaries and allowances of all monthly paid civil servants and members of the Teaching Service.
These Regulations and such subsequent regulations as may be issued from time to time under the authority of the Act supersede previous Financial Orders and Financial Regulations.
PART II
AUTHORITIES FOR EXPENDITURE
5. Available funds authorities
A controlling officer may not cause or permit any expenditure to be incurred, unless funds are available under one or more of the following authorities–
(a) The issue of a circular by the Secretary to the Treasury to the effect that a Provisional Warrant has been signed by the President.
(b) A Treasury Authority (Recurrent Expenditure) (Finance Form 5) issued by the Secretary to the Treasury when the General Warrant has been signed.
(c) A Treasury Authority (General) (Finance Form 4) issued by the Secretary to the Treasury conveying authority for the transfer of funds between items or for the provision of additional funds for a sub-head/item.
(d) A Treasury Authority (Establishments) (Finance Form 13) issued by the Secretary to the Treasury in respect of variations in posts or provisions in the “personal emoluments” sub-head.
(e) An approved Capital Expenditure Requisition (Finance Form 1) signed by the Secretary to the Treasury.
PART III
ESTIMATES: PROCEDURE
The estimates of capital and recurrent expenditure laid before the National Assembly in accordance with the provisions of the Constitution shall be set out as follows–
(a) The total expenditure shall be shown under the head of expenditure in respect of which a controlling officer shall be designated.
(b) Under each head of expenditure there shall be shown sub-heads.
(c) The first sub-head under each head of recurrent expenditure shall be the estimated expenditure on personal emoluments in respect of such head of expenditure and there shall be annexed to the estimates a supporting document entitled an “Establishment Register” which shall be deemed to be part of the estimates and which shall show, in respect of each head of expenditure, the grades and salary scales of the posts included in the sub-head for personal emoluments.
(d) Except in the case of the sub-head “personal emoluments”, there shall be shown items of expenditure in respect of each sub-head of recurrent expenditure.
The submission of draft recurrent estimates will be called for in an annual estimates circular issued by the Secretary to the Treasury. Controlling officers will frame their draft estimates in the form in which they are to be rendered, including supporting schedules and other details required in the circular.
8. Presentation of estimates to National Assembly
The draft estimates will be examined in the Ministry and, where necessary, amendments will be made before the estimates are laid before the National Assembly by the Minister.
Following the passing of the Appropriation Act under section 109 (2) of the Constitution and the issue of the General Warrant by the President, expenditure shall be limited to the amounts included in the approved estimates.
Treasury Authorities for expenditure will be issued by the Secretary to the Treasury.
Under Article the Constitution, the President may issue a Provisional Warrant to cover expenditure necessary to carry on the services of the Government for any period, not exceeding four months beginning at the commencement of a financial year, before the Appropriation Act for that financial year is passed. This warrant will authorise payment of all personal emoluments, pensions and other charges which become due in respect of expenditure for existing establishments, of inescapable, recurrent commitments and any other items which are specifically defined in the Treasury Authorities. No other expenditure may be incurred outside these limitations. Furniture, stores, vehicles or equipment of any kind will not be bought, nor will new posts be filled until the Secretary to the Treasury has issued a Treasury Authority to controlling officers, even if provision for these services and purchases has been included in the estimates.
12. Finance circular of authority (provisional)
The fact that the Provisional Warrant has been signed will be conveyed to controlling officers by a circular issued by the Secretary to the Treasury. This circular will constitute the authority for controlling officers to incur or permit expenditure within the limitations in regulation 11.
On receiving the General Warrant from the President, the Secretary to the Treasury will, by the issue of a Treasury Authority (recurrent expenditure), authorise controlling officers to incur and commit expenditure during the current financial year within the amounts set out in the estimates for that year.
14. Procedure if provision inadequate
The Appropriation Act authorises expenditure under separate main heads, but payments will be allocated to the individual sub-heads and items shown in the printed estimates. Should it become apparent that the provision is inadequate, action must be taken in accordance with regulations 15, 16 and 17.
When the expenditure is of a nature which was not envisaged when the estimates were prepared, or when the excess expenditure on an item cannot be met from savings on another item under the same sub-head, the controlling officer will submit to the Secretary to the Treasury an application for Supplementary Provision, together with a Treasury Authority (General) completed at Part 2. This application will show savings from any other sub-head under the same head, or evidence that the additional expenditure will result in a corresponding increase in revenue.
If the excess expenditure on one item can be met from savings on another item within the same sub-head, an application for Treasury Authority will be submitted for approval to the Secretary to the Treasury.
Applications for Supplementary Provision which have the support of the Secretary to the Treasury will be submitted by him to the National Assembly in accordance with the Constitution. When the National Assembly has approved the Supplementary Provision and a Warrant has been signed by the President, the Secretary to the Treasury will issue an appropriate Treasury Authority to the controlling officer concerned.
The Secretary to the Treasury shall send copies to the Auditor-General of all Supplementary Provision Warrants and Treasury Authorities immediately after authorisation.
19. Restrictions on expenditure
The Secretary to the Treasury may impose a restriction on expenditure under any sub-head or item appearing in the estimates. The controlling officer will be informed of the reason for the restriction and the circumstances under which he can apply to have the restriction removed or varied. Approval for complete or partial removal of a restriction will be conveyed by the issue of a revised Treasury Authority (recurrent) by the Secretary to the Treasury.
20. Annual recurrent authorities
All authorities to incur expenditure under the recurrent estimates expire on the last business day of the financial year to which they refer. No payment may be made against these authorities after that date.
Instructions regarding the capital estimates will be issued from time to time by the Secretary to the Treasury.
PART IV
GENERAL ACCOUNTING RESPONSIBILITIES
Each accounting unit shall be under the control of the controlling officer.
Controlling officers shall submit from time to time such returns and reports, as may be required by the Secretary to the Treasury, of revenue collected by them or funds expended under a head for which they are responsible. This will include “below-the-line accounts” under their control.
Controlling officers will make arrangements for periodic checks of cash and stamps held by accounting units or branches thereof under their control. These checks should be carried out at irregular intervals and as frequently as possible, preferably at least four times a year. Checking officers will be required to sign legibly at the point of check in the cash book or register covering the check.
25. Responsibilities of controlling officers
The controlling officer shall be responsible for keeping accounts in accordance with any order issued or approved by the Secretary to the Treasury; for the accuracy of these accounts and for the safe custody of all public money entrusted to him. He shall ensure that officers accounting for revenue and expenditure for which he is responsible, comply with these Regulations and any supplementary instructions issued by him pursuant to these Regulations.
26. Reports by accounting officers
Accounting officers shall be responsible for–
(a) reporting to the controlling officer if it appears that any head, sub-head or item is likely to be overspent;
(b) drawing the attention of the controlling officer to delays and shortages in the collection of revenue, for which the controlling officer is responsible; to any advance or imprest account which they are unable to clear at the time that it should be cleared; to any deposit account which has become dormant and to any weakness in the accounting system employed, or in the internal checks applied to accounting transactions.
27. Claims of questionable validity
Accounting officers shall refer to their controlling officers any claim of an unusual nature, or any claim the validity of which is doubtful and any claim in respect of expenditure which, in their opinion, is not provided for in the approved estimates. In the event of an accounting officer receiving instructions to make a payment which he is not satisfied is covered by a financial authority, he shall state his objection in writing to his controlling officer:
Provided that, if an instruction is then given in writing by the controlling officer, a payment may be made or accepted, and responsibility for the payment then rests with the controlling officer, who will be held personally liable. After making the payment, the accounting officer shall inform the Auditor-General and the Secretary to the Treasury of the circumstances.
28. Responsibilities of accounting officers
The responsibilities of an accounting officer shall be–
(a) to account for receipts and disbursements of public money in accordance with these Regulations;
(b) to see that proper arrangements are made for the safekeeping of public moneys, securities, stamps, stamp dies, revenue counterfoil receipts, licences, warrants and all forms of requisition;
(c) to collect punctually all revenue and other public money which it is his duty to collect;
(d) to bring to account promptly under the correct head and sub-head all public money which he collects or which is paid to him;
(e) to check regularly all cash and stamps in his charge and to verify the amounts with the balances shown in the cash book or stamp register;
(f) to bring to account promptly any revenue in cash or stamps found in his charge in excess of the balances shown in the cash book or stamp register;
(g) to make good any shortage in cash or stamps for which he is responsible;
(h) to ensure that all disbursements made or incurred by the issue of payment vouchers, orders, warrants, requisitions or any other documents are properly authorised;
(i) to charge in the accounts under the proper head or accounting allocation all expenditure when it occurs;
(j) to ensure the satisfactory control of the funds warranted to him by maintaining a record of commitments incurred by his controlling officer;
(k) to prepare and dispatch promptly all financial statements and returns in the form and manner prescribed;
(l) to see that his books of account are correctly posted and kept up to date;
(m) to report in writing to his controlling officer any apparent defect in the procedure of revenue collection, any apparent waste and any extravagance in expenditure which comes to his notice in the course of his accounting duties;
(n) to produce when required by the Secretary to the Treasury, or by the Auditor-General, all books and records or accounting documents in his charge;
(o) to reply promptly and fully to any observations or queries received from the Auditor-General, from the Secretary to the Treasury or from his controlling officer;
(p) to exercise strict supervision over all officers under his authority, and by the maintenance of efficient checks to take precautions against fraud and nugatory expenditure;
(q) to bring to the notice of his controlling officer any incompetence, carelessness or insubordination on the part of his staff;
(r) to study the convenience of the public and institute such arrangements as may be properly made to facilitate the transaction of business with the public.
No erasures may be made in accounts. Corrections must be made by striking out the incorrect figures and writing the correct figures above them. The corrections must be made in such a way that the original figures are still legible. Corrections must be initialed by the officer who makes them. On no account may alterations be made to figures which have already been audited.
Accounting officers should not accept mutilated Zambian currency, but they may assist the public by informing them where to obtain a replacement of any mutilated currency of which they are the Lawful owners. Mutilated notes and coins can be replaced on application to the Bank of Zambia. An “Application for Replacement of Mutilated Currency” Form (obtainable from local banks) should be sent with the mutilated currency to the General Manager, Bank of Zambia, P.O. Box 80, Lusaka.
31. Register of cheques and cash
Officers responsible for dealing with incoming mail which contains money shall keep a Register of Cheques and Cash (Accounts Form 61A) for the purpose of recording details of remittances received.
32. Approval of accounting systems and forms
(1) The procedures and systems, including the use and introduction of forms, adopted by Ministries for controlling their expenditure shall be subject to the prior approval of the Secretary to the Treasury. Each accounting unit will keep such books of account as are prescribed from time to time by the Secretary to the Treasury.
(2) A register of all official accounting documents will be kept by the Secretary to the Treasury.
33. Observance of orders by controlling officers
Controlling officers are personally responsible for the observance of all instructions issued by the Secretary to the Treasury.
34. Delegation of responsibility
When it is necessary for any officer to delegate to another officer any financial duty for which he is responsible, he will ensure that the delegation, its scope and duration, is in clear and specific terms.
All observations or queries raised by the Auditor-General must be answered promptly and fully.
With the approval of the Secretary to the Treasury, controlling officers may operate such “below-the-line accounts” as are necessary for the efficient management of the financial operations under their control. “Below-the-line accounts” will not be used, in any circumstances, for receipts and payments which can properly be allocated to revenue or expenditure in the first place, nor will they be used for holding amounts charged to recurrent expenditure in one year for subsequent payment in the next financial year.
37. Balancing of below-the-line accounts
The balancing and reconciliation of “below-the-line accounts” must be carried out, and all outstanding items cleared, at the end of each month.
38. Banking of cheques and cash
All cheques and cash received will be banked not later than the business day following the day of receipt. In no circumstances will funds be allowed to accumulate in accounting units.
39. Reconciliation of bank accounts
Controlling officers will forward to the Secretary to the Treasury within fourteen days of the end of each month the following form of reconciliation:
|
K |
n |
|
| Cheques outstanding for the previous month |
Add cheques drawn during the month
Sub-total
Less cheques presented during the month
Cheques outstanding at the end of the month
The total of cheques outstanding at the end of the month must agree with the total of the schedule of unpresented cheques attached to this reconciliation. The date of issue and the number and amount of each unpresented cheque will be shown.
Controlling officers will check, not less than once monthly, any cash held by their accounting units and will ensure that the cash balance is at all times correct. Personal cheques which are cashed from an imprest will be redeemed for cash or credited to the Imprest Banking Account on the first banking day after the cashing of the cheque. Post-dated cheques will not be accepted.
41. Checking of computer documents
(1) Documents will be submitted by each accounting unit for computer processing in the manner prescribed from time to time by the Secretary to the Treasury. Only documents required for punching purposes will be submitted. Supporting documents not intended for punching will be retained by the originating accounting unit.
(2) A register will be kept by each accounting unit of all documents submitted to and returned by the Data Processing Unit in the Ministry, showing the dates and times of dispatch and receipt of documents.
42. Dates and times of submission of computer documents
Dates and times of submission of documents will be laid down from time to time by the Secretary to the Treasury. These dates and times must be strictly adhered to and must not be altered except with the approval of the Secretary to the Treasury.
43. Payments at end of financial year
(1) All accounts received before the last day of the financial year must, as far as possible, be paid before the accounts are closed. This means that, where reimbursements are required from other accounting units or other organisations, they will be notified in time to permit those organisations to make payment before the end of the financial year. Similarly, all moneys received before the end of the financial year must be brought to account before the accounts are closed.
(2) Special arrangements will be made by the Secretary to the Treasury to ensure that transactions appearing in Agents’ Accounts are notified to accounting units up to the latest possible date that will enable the transactions in the last month of the financial year to be charged to the correct votes before the accounts are closed.
(3) The Stores Department will normally close its accounts with accounting units on the 14th December and will send out invoices accompanied by a statement up to the closing date. These invoices will be charged against Ministerial suspense accounts and will be cleared by accounting units against expenditure votes before the closing of the main accounts for the financial year.
(4) Requisitions held by the Stores Department which cannot be filled before the date of closing of the Stores Accounts will be a first charge against the accounts of requisitioning Ministries in the following financial year.
44. Procedure at end of financial year
The procedures to be followed by accounting units at the close of the financial year are set out hereunder. It will be the responsibility of the controlling officer to see that action called for is taken at the appropriate times and that returns are submitted within the stated periods–
(a) At the close of business on the last day of the financial year, all cash books will be ruled off, signed and dated by the responsible officers.
(b) The accounts will be closed in the normal manner, as for an ordinary month end, but supplementary accounts will be opened by accounting units only for the purpose of adjusting misallocations, for the transfer of revenue and/or expenditure to other accounting units and for final entries on the closing of the accounts.
(c) Any revenue or expenditure (recurrent or capital) which appears in the accounts of one accounting unit but which is controlled by another, will be transferred. Only revenue and expenditure actually controlled by an accounting unit will appear in the accounts of that unit for clearance to the “Surplus and Deficit Account” maintained in the books of the Ministry under the procedure described in paragraph (g).
(d) Dummy codes will not be used in any circumstances or for any reason.
(e) Should the recoveries under items of “Appropriations-in-Aid” be in excess of the approved estimate for the year, the amount of the excess will be credited to the revenue item “Excess Appropriations-in-Aid”.
(f) The final closing of the accounts will be made not later than one month after the last day of the financial year.
(g) Immediately after the final closing of the accounts, accounting units will transfer all items of Recurrent and Capital Revenue and Expenditure to the “Surplus and Deficit Account” in the books of the Ministry. The final control balance for each unit will reflect only the balances outstanding on “below-the-line accounts”.
(h) Within two months of the end of the financial year, statements of revenue and expenditure and “below-the-line accounts”, together with balance sheets and accounts of all funds, will be submitted in quadruplicate by all accounting units to the Ministry for inclusion in the Financial Report. All statements, balance sheets and accounts will be signed personally by controlling officers. A circular minute detailing special requirements will be issued by the Secretary to the Treasury.
Controlling officers may be required to submit to the Public Accounts Committee memoranda on subjects which concern their Ministries and which are mentioned in the Report of the Auditor-General on the accounts for the preceding year.
46. Memoranda for Public Accounts Committee
Controlling officers who are required to submit memoranda to the Public Accounts Committee will ensure that these memoranda reach the Clerk of the National Assembly fourteen days before the notified date on which the Public Accounts Committee is to sit. The following form of memorandum will be used, and controlling officers will personally sign all such memoranda:
PUBLIC ACCOUNTS COMMITTEE
Report of the Auditor-General on the Public Accounts for the year ended ................., 20 ........
(memorandum by the Controlling Officer, Ministry of.....................................)
Paragraph No.* ..................... Subject ............................
.................................. Body of Memorandum Date ...........................
................................ Controlling Officer
*This refers to the appropriate paragraph in the Auditor-General’s Report.
Twenty copies of each memorandum will be sent to the Clerk of the National Assembly who will be responsible for forwarding copies to the Secretary to the Treasury and the Auditor-General.
Internal audit teams will be provided for specified accounting units by the Secretary to the Treasury.
48. Controlling officers not relieved of responsibility
The existence of internal audit teams will not relieve controlling officers or any other accounting officers of their individual responsibilities, nor will it remove the need for normal checks within Ministries or Departments.
49. Responsibilities of internal auditors
Internal auditors will be directly responsible to the controlling officers of the Ministries in which they are provided. The programme of checks to be carried out by internal auditors will be laid down by the Secretary to the Treasury in consultation with controlling officers and with the Auditor-General, and will cover all accounting procedures and documentation. Generally, internal auditors will ensure–
(a) that the work entailed in the receipt and payment of public money has been properly carried out under proper supervision;
(b) that the safeguards for the prevention or prompt detection of fraud or loss of stores, cash or other Government assets, are adequate;
(c) that accounting forms are properly protected, recorded and regularly checked;
(d) that the duties of members of accounting staff are changed from time to time;
(e) that a satisfactory system exists for the checking of computer input and output;
(f) that the system for the control of the receipt, issue and use of stores is adequate;
(g) that the recording of the assets is up to date and correct;
(h) that returns of revenue or expenditure required by controlling officers are correctly prepared and promptly submitted.
50. Reports by internal auditors
Although internal auditors are expected to correct on the spot any errors discovered, thereby reducing the necessity for written reports, any reports which are made in writing by internal auditors will be addressed to the controlling officer of the Ministry concerned, the Secretary to the Treasury and the Auditor-General.
51. Preservation of accounting records
The following accounting records will be preserved for the periods shown:
(a) Main cash books and ledgers-ten years.
(b) Receipts of all types-ten years.
(c) Payment and Journal Vouchers-seven years.
(d) Establishment and salary records required for superannuation purposes-sixty years from the date on which a pensionable officer leaves the service.
These documents will be sent to the National Archives two years after they have ceased to be in use for either audit or other purposes. Controlling officers will ensure that documents are in proper order before they are sent to the archives.
PART V
SAFES, STRONG BOXES, CASH BOXES AND SPECIE BOXES
The following instructions refer to safes, strong boxes, cash boxes, specie boxes issued for the safe custody of cash and similar forms of secure containers issued by Government, all of which shall be referred to as “safes” for the purposes of these Regulations.
53. Responsibility for obtaining safes
Controlling officers are responsible for obtaining safes from the Ministry for use in their offices and branches.
The following conditions cover the care and maintenance of safes–
(a) no work or alteration of any kind may be carried out on a safe except with the permission of the Secretary to the Treasury.
(b) small safes and strongboxes used as safes must be built into the structure of the building in which they are housed.
(c) cash boxes must be locked in a safe or a fixed container when not in use.
(d) any safe boxes in use by an officer on tour must be secured against theft by means of a chain and padlock fixed to some immovable or heavy object.
Officers are personally responsible for keys of safes in their charge.
When a safe or vault door is fitted with two or more locks, no single officer will in any circumstances hold all keys. More than one key to a safe will be issued only when there are two or more officers at the office in which the safe is installed. In the event of the departure of one of the key-holders before a relief arrives, the officer leaving the station will unlock the lock for which he holds a key and personally return this key under registered cover to the controlling officer of his Ministry.
57. Handing over of keys prohibited
A key will not be handed to a person who is not the official key-holder and a safe will not be opened except by the officer responsible for it. He must be present for the whole of the time it remains open.
Only original keys issued by the Secretary to the Treasury will be held. In no circumstances may any officer have a duplicate key made.
59. Control over duplicate keys
Except as may be otherwise authorised, all duplicate keys of safes will be held by the Secretary to the Treasury.
Inspection reports by internal auditors or other inspecting officers must include a list of safes in the offices under inspection. The serial numbers of keys must be recorded in these reports.
61. Transfer within Ministries
All transfers of safes between Departments must be notified immediately to the Ministry.
62. Transfer between Ministries
The transfer of safes between Ministries is not permitted without the prior approval of the Secretary to the Treasury.
When the key to a safe is lost–
(a) the loss will be reported immediately to the controlling officer concerned, and to the local police;
(b) the safe will be sealed and the room in which it is kept must be locked. If an exceptionally large sum is in the safe, arrangements must be made for the posting of a guard;
(c) the officer responsible for the safe custody of the key may be called upon to make good the cost of repairs and replacement of the key.
64. Private moneys in public safes
No private money or articles may be kept in a safe provided for the safe-keeping of public moneys.
A register must be kept of articles other than cash, account books and receipt forms deposited in a safe. The register must be signed by the depositing officer (other than the key- holder) when depositing or withdrawing any such article.
Officers responsible for safes must verify the contents at least once each week. The register will be initialed on each occasion of check.
Whenever cash is taken to or collected from a bank or other office, the responsibility for safe custody of the cash in transit rests with the officer charged with conveying the cash to or from the bank or other office.
PART VI
BANK ACCOUNTS AND CHEQUES
68. Bank accounts and bank signing arrangements
The opening of, or a change in, any signatory of an official bank account for any purpose requires the authority of the Secretary to the Treasury on Accounts Form 49. The purpose for which the bank account is required must be stated in a minute submitted with Accounts Form 49 by the controlling officer.
No instructions in regard to the operation of an official bank account may be issued except by the Secretary to the Treasury.
In no circumstances may public money be credited to a private bank or savings account.
Cheque books and cheque forms for use with official bank accounts will be obtained through controlling officers from the Strongroom Superintendent of the Ministry.
72. Security of unused cheques
Cheque books and cheque forms must be kept secure under lock and key when not in use. An officer will be made responsible for the custody and control of the stock of unused cheque forms. That officer will maintain a record of receipts and issues in a register (Accounts Form 103), and will ensure that all unused cheques are retained in his custody.
(1) In the event of a cheque being lost, whether the cheque is unused or has already been issued, the accounting officer must notify all local banks and head offices of all banks. In the case of the loss of a cheque which has been issued, a “stop order” must be sent to the bank on which it was drawn.
(2) Before a replacement cheque is issued for an open or crossed cheque which has been lost, or stolen from the payee, he is required to sign an indemnity in the following form:
CERTIFICATE OF INDEMNITY
In consideration of the issue to me of a replacement cheque No. ................................ for the sum of .............................. in payment of ................................ which I have lost (or which has been stolen), I agree to indemnify the Government against any loss whatsoever in connection therewith and I agree to refund the sum of ...................................... in the event of the original cheque No. ........................ being negotiated.
Signed .............................................................................
NAME IN BLOCK CAPITALS ..............................................
Date ..............................................................., 20 ..........
Official Address ..............................................................
.........................................................................................
.........................................................................................
.........................................................................................
The value of the replacement cheque must be debited to expenditure.
(1) Cheques drawn against official bank accounts must be signed by two or more authorised signatories except where, with the approval of the Secretary to the Treasury, cheque signing machines are used; in which case one authorised signatories will suffice.
(2) The responsibilities of signatories are laid down in Part X.
[Am by SI 69 of 1990)
Government bank accounts must not be overdrawn, and a temporary advance must not be obtained from a bank without the prior written permission of the Secretary to the Treasury. In the event of an official account becoming overdrawn without proper authority, the officer responsible will be called upon to refund any bank charges incurred by Government as a result of the overdraft.
Cheques may, at the discretion of accounting officers, be accepted in payment of licences, fees, taxes and other payments due to Government. Before acceptance of a cheque, an officer will satisfy himself as to the identity of the person presenting the cheque and ensure that–
(a) the cheque is not post-dated or out of date;
(b) the amount in words and figures agree;
(c) the cheque is correctly signed and dated by the drawer;
(d) alterations of any kind are covered by the full signature of every signatory to the cheque.
77. Security of cheques received
Cheques received should be made payable to the Government of Zambia and crossed “Account payee only”.
When a cheque is dishonoured, the amount of the cheque will be debited to “Advances- Dishonoured and Returned Cheques” in the accounts of the Ministry concerned. Immediate action will be taken to secure prompt reimbursement of the amount owed, which must be credited to the account “Advances-Dishonoured and Returned Cheques”.
If a dishonoured cheque was originally received in payment of a licence or permit and the officer issuing such licence or permit has been unable to effect recovery within such time as is considered reasonable, but not exceeding fourteen days from the date of return of such cheque, he shall declare the licence or permit to be invalid, on the grounds of non-payment of the prescribed fee, and, at the same time, he shall inform the police or other appropriate authority. In cases where it proves to be impossible to obtain reimbursement of a dishonoured cheque, the matter shall be referred to the Solicitor-General.
80. Cheques on accounts outside Zambia
Cheques, travellers’ cheques or other negotiable instruments drawn on banks outside Zambia may be paid into local bank accounts. If, for any reason, foreign cheques are not acceptable to local banks, these cheques shall be sent to the accounting unit for clearance through the Ministry. In all cases, the receiving officer shall issue a receipt for the amount paid by cheque.
81. Cashing of Government cheques
(1) At stations where there are no banking facilities, Government cheques may be exchanged for cash by accounting officers.
(2) Controlling officers may authorise in writing limited facilities for the encashment of officers’ private cheques where this is conducive to efficiency. Accounting officers will, however, act with great care as they may be called upon to make good the amount of any dishonoured cheque for which they are unable to obtain reimbursement. The privilege should be withdrawn immediately from any officer whose cheque is dishonoured.
(3) With the exception covered by sub-regulation (1) collectors of revenue or other accounting officers who receive public money may not cash cheques from public money held by them.
All officers authorised to keep official bank accounts must arrange for statements to be provided regularly by the bank. Bank statements made up to the close of business on the last day of every month will be obtained. All entries on the bank statement will be checked with the cheque backing sheet and, at the end of each month, a return will be prepared in the form prescribed in regulation 39 giving a reconciliation of the balance of the bank account with the balance shown in the cash book. This return will be submitted to the controlling officer.
Paid and cancelled cheques will be held for audit.
84. Security of cheques in payment for goods supplied on Local Purchase Orders
All cheques drawn in payment for goods supplied on Local Purchase Orders should be crossed “Account payee only”. The only exception to this rule is in the case of a payee known to have no banking account. Stamps showing this restrictive crossing will be supplied on application by the Government Printer.
PART VII
RECEIPT FORMS
85. Definition of “receipt form”
The term “receipt form” includes all receipts, licences, permits, certificates, discs or tokens used in the collection of revenue or other moneys.
(1) All licences, permits, certificates, discs, tokens and other documents for which payments are received will be issued on or with the prescribed forms.
(2) A “General Receipt” (Accounts Form 40) will be used in cases where a special receipt form is not prescribed.
(1) Supplies of receipt forms will be obtained only from the Strongroom Superintendent of the Ministry, by the submission of a requisition. In no circumstances will any officer make arrangements for the printing or alteration of receipt forms other than through the Secretary to the Treasury.
(2) Receipt forms will be issued only to Government accounting officers or to local authorities.
88. Auditor-General to be informed
The Auditor-General will be informed of all issues and transfers of receipt forms.
89. Checking receipts received
All receipt forms must be checked immediately they are received to ensure that they are complete and correctly numbered. Any forms which are defective must be returned to the Strongroom Superintendent without delay. The Advice of Issue of Licences, Revenue Stamps and Receipt Books (Accounts Form 45) must be receipted and returned immediately to the Strongroom Superintendent with a report of any discrepancies, which must be copied to the Auditor-General and the controlling officer.
Every officer required to hold receipt forms will keep a Register (Accounts Form 103) in which the receipt and issue of all receipts forms must be promptly entered. These registers will be obtained from the Government Printer.
Books of receipt forms will normally not be transferred from one holder to another. If in an emergency such a transfer becomes necessary, the transfer must be reported immediately to the Auditor-General and the controlling officer.
Receipt forms will be used in consecutive order, within the sequence of numbers of receipts held by one officer.
93. Unused and surplus receipts
Surplus stocks of completely unused receipt books which are not obsolete should be listed and returned by registered parcel post to the Strongroom Superintendent. Copies of lists will be sent to the Auditor-General and to the controlling officer.
94. Destruction of obsolete receipts
Complete unused books of obsolete receipts will be destroyed at the office in which they are held. The destruction of the receipt books will be carried out in the presence of the accounting officer in charge, and another officer who will check that the unused receipt books are complete, and that all receipts are in fact unused. Certificates of destruction, listing the serial numbers of all receipt forms destroyed, must be signed by both officers. The original of the certificate of destruction will be filed by the officer responsible for the custody of the forms and copies must be sent to the Auditor-General and the controlling officer.
95. Recording of destruction of obsolete forms
Whenever surplus stocks of receipt books are returned to the Strongroom Superintendent or whenever obsolete forms are destroyed, the fact should be recorded in the Register (Form 103).
96. Reporting of loss of or damage to receipt forms
If a book of receipts or part of a book is lost or damaged, the holder will report immediately to his controlling officer with copies to the Auditor-General and to the Secretary to the Treasury.
97. Monthly check of unused receipt forms
A check of unused receipt forms will be carried out at least once a month by the holder, who must record in the Register the date of check and sign the entry.
98. Handing over certificates to record receipt forms
When one officer hands over to another, handing/taking over certificates must be signed by both officers for receipt forms. The officer taking over should sign immediately below the last entry in the Register.
99. Notice to public about official receipts
A printed notice obtainable from the Ministry must be displayed in all offices where revenue of any type is received, to bring to the attention of the public the need for them to obtain an official receipt for every payment made by them.
Receipt forms must be completed either in ink or in indelible pencil. Counterfoils will contain exactly the same details as appear on the original receipt form. They should be date-stamped at the time of issue and will not be altered in any way.
If a wrong entry is made on a receipt, the form must be cancelled and dealt with in the manner prescribed in regulation 102.
102. Method of cancelling receipts
When a receipt is cancelled, the original and all the copies must be cancelled, and the cancellation signed by the holder of the book. The original receipt will be kept in the receipt book. The duplicate will be included with other duplicate receipts which accompany the Revenue Cash Book.
103. Office of issue of receipts
Every receipt form and counterfoil will be printed or stamped with the official stamp of the office of issue and will be signed by the issuing officer.
Officers receiving payments from collectors of revenue must ensure that numbers of receipt forms issued by the collectors run consecutively. If no satisfactory explanation is forthcoming for any missing forms, the matter will be reported without delay to the controlling officer of the Ministry concerned.
105. Free issue of receipt form
When a free issue is made of a receipt form for which a fee would normally be payable, the following certificate will be endorsed by the issuing officer on the form and its counterfoil or copies:
“I certify that this (licence) is issued free under the provisions of
.........................................................................................
.........................................................................................”
In no circumstances may a duplicate of a licence be issued unless approval for such issue is specifically provided in any Law or regulation.
107. Certified copies of receipt forms
If a certified copy of a receipt form is required, this will be made on plain paper and headed “certified copy”. In no circumstances will another receipt form be used as a copy for an original receipt previously issued.
108. Transfer and destruction of receipt forms
It is strictly forbidden to transfer used receipt forms from one accounting unit to another, or to destroy the counterfoils and copies of used receipt forms until after they have been examined by the Auditor-General.
PART VIII
RECEIPT OF REVENUE
109. Private use of revenue prohibited
Officers are not permitted to use public revenue, temporarily or otherwise, for any private purpose whatsoever.
A receipt form must always be issued by the receiving officer whenever a sum of public money is received.
All receipts must be vouched for on the form prescribed by statute or regulation.
The notes and coins issued by the Bank of Zambia constitute legal tender in the Republic. No other currencies may be accepted without the specific authority of the Secretary to the Treasury.
Applications must be made to the Secretary to the Treasury for general permission to accept specified foreign currency notes, travellers’ cheques or cheques drawn on foreign banks at current rates of exchange.
114. Remittance of foreign currency
Foreign currencies which are not acceptable to local banks will be remitted to the accounting unit for onward transmission to the Ministry, and may not, under any circumstances, be paid to a commercial bank or exchanged for Zambian currency.
115. Classification of revenue
All revenue will be brought to account under the appropriate sub-head of the revenue estimates.
Collectors of revenue will keep a cash book which must be written up daily. Accounts Form 47B provides for the collection of revenue under four headings but where more columns are required Accounts Form 47A will be used.
117. Bringing revenue to account
Collectors of revenue are required to bring to account daily the whole amount of their collections. Controlling officers will institute checks to ensure that this is done.
118. Deposits to the Main Account
The following facilities will be used to enable deposits to be made to the Main Banking Account with the Bank of Zambia. Revenue will be deposited–
(a) where daily banking facilities exist, either directly with the Bank of Zambia or indirectly by mail transfer through a commercial bank;
(b) where a banking agency or mobile banking service exists, by mail transfer through the agency to the Bank of Zambia on every opening or visit;
(c) where no banking facilities exist, by obtaining a commission-free money order for the cash received. This money order and any cheques will be sent by registered post to the Bank of Zambia for deposit to the Government’s Main Account.
If it is found that a collector of revenue has a surplus of cash, this must be brought to account and credited to the “Miscellaneous” sub-head of the revenue estimates under “Finance” (“Fees of Court”, etc.).
120. Revenue collectors not to open mail
An officer who is responsible for issuing receipts must not be concerned in opening mail or keep a register of incoming remittances.
Receipts in respect of the recovery of overpayments or erroneous payments should be credited to the vote from which the payment was made, unless the payment was made in a previous financial year, in which case the receipt should be credited to the item provided in the revenue estimates “Finance-Miscellaneous” (under “Fees of Court”, etc.). Recoveries of overpayments or erroneous payments made from the Capital Fund should be credited to the Capital sub-head from which the payment was made, unless that sub-head has been closed, in which case the credit should be made to the “Other Miscellaneous Receipts” head of Capital Revenue.
122. Revenue not to be credited to suspense account
Revenue collected in any one year shall not be credited to a deposit account with the object of transferring it to revenue in the following year.
Revenue may be abandoned only with the approval of the Secretary to the Treasury. An application for this authority must give the sum of the revenue, the date on which it was due, the action taken to collect it and the reasons why it was not possible to collect it. A copy of the application will be forwarded to the Auditor-General. Should the Secretary to the Treasury authorise the abandonment of the revenue, a copy of his authority will be forwarded to the Auditor-General.
PART IX
REFUNDS OF REVENUE
A controlling officer may authorise a refund of revenue only if–
(a) approval for a refund of revenue is made under legislation or other authority for which his Ministry is responsible;
(b) a refund must in equity be made, e.g. where a tax or a fee has been paid twice in error.
Applications to the Ministry for authority to refund stamp duty will be supported, whenever possible, by the stamped documents in respect of which the refunds are sought.
Payment vouchers relating to refunds of revenue must quote the authority for the refund. The number of the receipt on which the revenue was originally collected will be quoted on the payment voucher. The original of the receipt should be attached to the payment voucher.
Court fees and fines may be refunded by the Registrar of the High Court or by the Judge or magistrate of the Court to which the fees or fines were paid.
128. Classification of refunds
(1) Refunds of revenue for the Department of Taxes and the Department of Customs and excise shall be debited to the sub-head of revenue to which the the amount to be refunded was originally credited.
(2) All other refunds of revenue shall be charged against the expenditure vote “Finance Recurrent Department Charges: Refunds of Revenue”. No payment shall be charged against this vote without prior authority of the Secretary to the Treasury.
[Am by SI 42 of 1976.]
PART X
CONTROL OF EXPENDITURE AND PAYMENTS
As the Approved Estimates of Recurrent and Capital Expenditure are not in themselves authority to spend funds, any payments which are charged to expenditure provided for in the estimates may only be made by warrant-holders who are officers holding one of the following authorities–
(a) A Treasury Authority or warrant issued by the Secretary to the Treasury.
(b) A warrant issued by a controlling officer to a warrant-holder in his Ministry.
(c) A sub-warrant issued by a warrant-holder.
All payment vouchers must contain the authority against which expenditure is incurred, e.g. warrant number, or Law or special minute.
There is no necessity to keep a commitment ledger. A box-file will be used instead as follows–
(a) one or more box-files will be kept for the purpose of filing the triplicate copy of each Local Purchase Order, the “number 3” copy of each stores requisition, and a copy of each indent, contract, or other record of commitment;
(b) once the order has been paid, the relevant Local Purchase Order, etc., will be removed from the commitment file to its final storage place. The commitment file should be kept at the office where payment is made but, if this is not appropriate, it should be kept at the ordering office and the copy order removed from the file at the time an approved payment voucher is dispatched to the paying office;
(c) a part-payment will be recorded as such on the face of the relevant Local Purchase Order, indent, etc.;
(d) a manual or machine list will be prepared at each month-end, showing the total value outstanding against each item of a sub-head. When added to the expenditure to date, the totals will be compared with the “Amount Authorised” column of the estimates.
132. Payments on behalf of other Ministries
No payments will be made against the vote of another Ministry without an authority, usually in the form of a warrant or sub-warrant issued by that Ministry. This prohibition applies to Zambia Missions abroad which will not make payments to officers without specific authority in writing from the Ministry concerned.
The date of payment will govern the date of record of a transaction in the accounts, unless specific authority to the contrary is given by the Secretary to the Treasury. Unexpended portions of a vote during the year may not be drawn and placed on deposit for the purpose of setting aside funds as a reserve to meet payments in the next financial year. On the other hand, expenditure properly chargeable to the accounts of a financial year will, so far as possible, be made within that year and will not be deferred for the purpose of avoiding an excess on the authorised provision for the year in which authority should have been obtained by Supplementary Provision.
(1) All payments must be vouched for on one of the following forms:
Accounts Form 2: A wages payment voucher.
Accounts Form 5: A general payment voucher.
Accounts Form 44: A claim and payment voucher used for travelling on duty including mileage and subsistence.
(2) Accounts Form 69 which provides payees with details of the payments should be used in conjunction with Accounts Form 5.
135. Details on payment vouchers
All vouchers must be complete and all details must be filled in, including coding allocations, dates, numbers, quantities, rates, distances and authorities.
Vouchers will be typewritten or made out in ink or indelible pencil. All copies must be legible.
The original of a payment voucher will be signed by a controlling officer, a warrant-holder or by any officer authorised by them to sign on their behalf. The name of the officer signing and his designation will be printed below his signature. Copies will be initialed by the signing officer or stamped with his name stamp.
138. Panel of signing officers
A list of accounting or other officers authorised in writing to sign vouchers on behalf of warrant-holders will be sent by controlling officers to the Auditor-General and amended from time to time. Normally, these signing officers should not be below “executive” rank.
139. Responsibilities of officers signing -vouchers
The officer signing a voucher or document certifies the accuracy and validity of the payment. He must therefore ensure that–
(a) all deductions due to be made from salaries or wages have in fact been made;
(b) the goods have been supplied or the services provided as certified by the receiving officer;
(c) the prices charged are either according to contract or approved rates, or are fair and reasonable according to current local rates;
(d) the payment is covered by proper authority and is a proper charge to public funds;
(e) the calculations are correct;
(f) the persons named as payees are those entitled to receive payment;
(g) the voucher is properly allocated to a head, sub-head and item;
(h) payment of the amount stated on the voucher will not cause an excess over the amount allocated to him.
Officers signing vouchers which relate to payments which are recoverable are responsible for ensuring that proper arrangements exist for the recoveries to be made.
141. Suppliers’ invoices to be attached
Vouchers relating to purchases must be supported by the suppliers’ invoices. Payment will not be made on statements of account only. On no account will requisitions for local supplies be issued in arrear if goods have already been supplied. In such cases, the responsible officer will certify the voucher giving reasons for the failure to issue a requisition.
Should an original invoice be mislaid, a duplicate will be obtained from the supplier. The duplicate will be clearly marked “Copy Invoice”. A certificate that payment has not previously been made will be recorded on the voucher by the officer making the payment, after he has satisfied himself that payment of the account has not in fact been made.
143. Mislaid requisition forms
In no circumstances will a duplicate requisition form be issued if an original has been mislaid. Payment will be made against the supplier’s copy invoice which will be endorsed with the serial number of the requisition form against which the supply of goods or services was made, and the certificate required by regulation 142 will be recorded on the payment voucher.
144. Payments on incorrect certificates
In the event of any unauthorised payment being made in consequence of an incorrect certificate on a voucher, the certifying officer may be held responsible and may be surcharged with the amount involved.
(1) With the exceptions stated in sub-regulation (2), the normal method of payment to payees outside Zambia will be through the Secretary to the Treasury. Ministries with inter- departmental clearance (IDC) facilities will forward to the Secretary to the Treasury the following documents duly completed–
(a) Accounts Form 5.
(b) Accounts Form 69.
(c) An appropriate IDC.
Originators without IDC facilities will substitute a cheque for an IDC in paragraph (c).
(2) Payments by missions abroad for the maintenance and staff salaries of those missions are made direct by them.
Payments will be made by cheque or cash, whichever is the more economical and convenient. If made by cheque, the cheque will be made payable to those to whom payment is due. Each cheque must be crossed, except in the following circumstances–
(a) Open cheques may be issued in the case of standing imprests and for the net total of vouchers in respect of wages to be paid in cash to junior employees and labourers. These cheques will be made payable to the order of the title of the post held by the officer responsible for drawing the cash and paying the wages. For the guidance of banks and Government offices at which cheques will be cashed, the name of the responsible officer will be added in brackets.
(b) Open cheques payable to the order of the payee may be issued for personal imprests and, on request, for salaries, wages and other personal payments due to Government employees.
When an open cheque is issued, a receipt or acknowledgment of the cheque will be obtained from the payee before the cheque is handed over or, if the cheque is sent by mail, it will be sent by registered mail and the number of the registered slip recorded on the payment voucher.
148. Responsibilities of cheque signatoties
Provided that there is no loss of discount for prompt payment, accounts for the same supplier may be grouped and paid at least once every month. Should any discount be lost owing to delay in the passing of accounts for payment, the officer responsible may be called upon to refund the amount to Government.
All signatories of cheques are responsible, when signing, for ensuring–
(a) that original documents (invoices, salary sheets, claim forms, etc.) are attached;
(b) that the original documents are all stamped “Paid” by means of a special stamp obtainable from the Ministry, and that the cheque number is correctly shown within the “Paid” stamp;
(c) that the relevant Payment Voucher (Accounts Form 5) is fully and properly completed;
(d) that the cheques are correctly made out in every respect.
150. Delivery of cash or cheques
Only in the following circumstances may payments be made other than to the persons or firms to whom payment is due–
(a) On the written authority of the person or firm to whom the payment is due or on the production of a power of attorney or letter of administration.
(b) In cases where the timely payment of wages to an employee is impracticable and delay would cause hardship, a paying officer may on his own responsibility make payment to a third party who will give a receipt for the payment. The paying officer will also satisfy himself that the payee receives the payment due to him.
(c) In cases where payment is made to a duly appointed receiver, an official receiver, a trustee in bankruptcy or to a third person under a Court order.
Paying officers and officers who are witnesses to a payment will satisfy themselves that the person claiming the payment is in fact the person authorised to receive the money. If necessary, they will require the production of a National Registration Card.
152. Daily accounting for payments
All payments will be entered into the books of account on the day the payments are made.
(1) Fares and transport charges for travel or the consignment of stores will be met by the issue of the following warrants or requisitions:
Rail – Rail warrant:
Accounts Form 29 (Passengers); Accounts Form 30 (Goods).
Road-Road transport requisition; Accounts Form 33 (b).
Air-Requisition for Official Passage by Air:
Accounts Form 33 (c).
(2) These warrants and requisitions must be fully and accurately completed, particularly with regard to the following details when applicable–
(a) The purpose of the journey must be stated and it is not sufficient to use only the words “on duty”
(b) The ages of all children must be entered.
(c) Whenever a concession fare can be claimed, completed concession vouchers must be attached to the warrant when it is presented for the issue of a ticket.
(d) The conditions of service on which the officer travelling is employed must be clearly endorsed on the warrant/requisition.
(e) The actual weight of baggage to be carried must be entered on a warrant/requisition. It is not sufficient merely to indicate on the warrant/requisition the maximum amount of baggage which can be transported at Government’s expense.
(f) Where it is stated in General Orders, or any other regulation, that an officer may transport a limited amount of baggage by passenger train and the remainder by goods train, separate warrants will be issued. The number of the warrant issued for the transport of personal effects by goods train must be entered in the appropriate space on the warrant issued for the effects to be carried by passenger train.
154. Responsibility of officers signing warrants, etc.
Officers signing warrants, requisitions and stores orders are approving the expenditure of public funds and they will be responsible, therefore, for seeing that the proper authority exists for the expenditure thus incurred. They will also be responsible for ensuring, in the case of passenger fares, that officers are entitled to the free fare and that all appropriate concessions are claimed. Any excess expenditure incurred as a result of the failure to observe regulations may be surcharged against the officer who signed the warrant, requisition or stores order.
Payments which are extraordinary in that they are not covered by normal regulations or procedures, e.g. compensation for loss of or damage to private property, require the prior approval of the Secretary to the Treasury.
156. Custody of original documents
(1) Payment vouchers with supporting documents, and any other forms which support a charge entered in the accounts, will be carefully filed, secured against loss, and be readily available for audit.
(2) Access to the documents should be restricted to those officers authorised by the accounting officer to make reference to them. In no circumstances will the documents be removed from the files in which they are kept.
If a payment voucher is lost a properly certified duplicate will be obtained. If this is not possible, the expenditure will be treated as unvouched and written application must be made immediately to the Secretary to the Treasury, with a copy to the Auditor-General, for authority for the payment to stand as a charge to public funds. The application will provide the following details–
(a) the number and date of the voucher;
(b) the amount of the payment;
(c) the allocation of the charges;
(d) the name of the payee;
(e) the nature of the payment;
(f) an explanation as to why the voucher was lost;
(g) whether the cheque issued was crossed or open;
(h) whether the cheque was endorsed or receipted by the payee; and in respect of purchases:
(i) the purchase order number and date;
(j) the invoice number and date;
(k) a certificate that the goods have been received and brought on charge.
The controlling officer is required to certify that, after making a thorough check, he has been satisfied that the payment is authentic and that the payee has received the payment which the original voucher covered.
PART XI
PAYMENT OF SALARIES AND WAGES
Salaries and monthly wages will be paid on the last working day of each month or according to any staggered dates which the Secretary to the Treasury may from time to time approve.
Salaries are payable in monthly instalments calculated at one-twelfth of the annual rate. Salaries for a part of any month will be calculated in proportion to the number of days in that particular month, e.g. salary for eight days in April would be eight-thirtieths of the monthly rate.
160. Salaries and wages not to be paid in advance
Except as provided for in General Order 205, an officer will not be granted an advance of salary or wages.
161. Adjustment of salary or other moneys due to death, etc.
Any contingency which is likely to affect an officer’s salary (e.g. his death, suspension or dismissal) will be notified immediately by the controlling officer to the senior officer in charge of salaries in the Ministry. The latter will then be responsible for ensuring that timely and correct adjustments are made to the officer’s salary, pension or gratuity.
162. Salaries of convicted officers
Any balance of salary or other moneys due to an officer who has been convicted of misappropriation of Government funds or theft of Government property or who has been dismissed, leaving sums owing to Government (including losses of cash or stores which are under investigation), may not be paid without the authority of the Secretary to the Treasury.
163. Method of payment and deductions: Divisions I and II
A separate salary record card for each Division I and II officer in the Service will be kept by the Ministry. The salaries of Division I and II officers are paid by the Ministry on the basis of information supplied by the Secretary to the Treasury (Establishments) and the controlling officer of the Ministry in which those officers are serving. Officers will make arrangements regarding the method of payment, and the permissible voluntary deductions, through their controlling officers.
Payment of salary may be made direct to the credit of an officer’s account at any commercial bank or building society in Zambia, or by cheque. Payment of the net amount due, after statutory and permissible deductions have been made, will be made in one sum; there will not be a part-payment to the credit of a bank account with the balance paid by cheque or otherwise.
165. Dispatch of salary cheques
All open cheques will be dispatched under registered cover or delivered against personal signatures. Salary cheques will be forwarded, in bulk, from the Ministry to controlling officers. A signature, followed by the signing officer’s printed name and rank, will be required for the total number of cheques received. These will be listed by serial numbers. Controlling officers will be responsible for the distribution of these cheques and for obtaining the payees’ signatures in acknowledgment of receipt of the cheques. When cheques are dispatched to officers in charge of out-stations, for redistribution, Distribution Lists (Accounts Form 139) will be used and addressees will be responsible for obtaining the payees’ signatures. The lists, when completed, will be returned immediately to the sender who will retain them as a permanent record. If it is necessary to post the cheque direct to the actual payee, the remittance will be posted under registered cover and the registration number will be inserted against the entry in the Distribution List.
166. Deduction of rent for official quarters
Rent for official quarters will be deducted from salary at the full rate unless exemption or reduction has been claimed and approved. The responsibility for claiming reduced rent or exemption, including exemption during periods of vacation leave, rests with the officer concerned. Claims will be made direct to the Ministry with a copy to the officer’s controlling officer. Accounts Form 133, 134 or 135, as appropriate, will be used for this purpose. Recovery of rent in respect of non-civil servants will be the responsibility of the employing Ministry.
167. Payment scales and rates: officers other than those in Divisions I and II
Salaries and wages of employees other than those in Divisions I and II of the Civil Service will be paid by the Ministries in which they are employed, in accordance with scales and rates laid down by the Permanent Secretary (Establishments).
168. Gross salary and deductions to be charged
All authorised deductions will be entered on the payment vouchers in the appropriate column against the name of each employee concerned. The gross emoluments will be charged against the relevant sub-head and deductions will be credited to the appropriate account.
(1) Controlling officers will arrange for salary records to be maintained in respect of all employees who are not officers in Divisions I and II. A Salary Record Card will be maintained.
(2) When an employee is transferred and the transfer involves a change of pay office, his salary record will be made up to date and transferred to his new office.
If an employee does not draw his wages at the normal time of payment, the wages due to him will be held for a period of seven days. If still unclaimed, the cash will be brought to account. A general receipt will be issued, crediting the unpaid wages to the expenditure vote from which the wages were drawn.
171. Security precautions with regard to payment of wages
(1) Controlling officers will ensure that standing instructions are issued in writing for security precautions to be taken in the handling of money for the payment of wages.
(2) Except in the case of offices staffed by only one accounting officer, controlling officers will ensure that proper instructions are issued covering the internal check over the preparation of wage sheets and the payment of wages. In particular–
(a) officers responsible for entries on the wage sheets, for checking and for paying will sign for their particular responsibilities on the face of the wage sheets;
(b) each operation in connection with the preparation of wage sheets will be checked by an officer other than the officer who carried out the original operation;
(c) payment will take place in the presence of an officer who knows the recipients. The paying officer should, where practicable, be an officer not concerned with the preparation and checking of wage sheets.
Net salary for the full period of leave will be paid by cheque not less than fourteen days before the officer goes on leave, and will be calculated up to the last day of the month preceding his return from leave, unless he elects to receive his salary in the normal manner (i.e. to a local bank).
Controlling officers will ensure that there is an adequate system of control over the employment of labour. In particular, they will ensure that detailed instructions are issued to record and check the attendance of employees and that overtime is recorded separately, showing the hours authorised and the hours actually worked.
PART XII IMPRESTS
There are two types of imprest–
(a) Standing imprests-which are normally issued to facilitate the payment of wages and to enable minor local purchases to be made when it is not possible for payment to be made through an accounting unit;
(b) Special imprests-which are of a temporary nature, are issued for the purpose of providing officers with funds to meet expenses when travelling on duty.
175. Special imprests outside Zambia
Special imprests may not be issued in respect of tours outside Zambia without the authority of the Secretary to the Cabinet to the Government.
176. Authority to issue imprests
Standing imprests may be issued by controlling officers. Both types of imprest must be limited in total to the amount which the Secretary to the Treasury has authorised for this purpose to each Ministry.
Holders of standing imprests may, on their own authority, issue a part of their imprest to a subordinate to be used as a sub-imprest for the purpose for which it would have been proper for the holder of the standing imprest to have used it. Sub-imprests must be recouped from and retired to the holder of the standing imprest and will always be retired when the holder of the standing imprest hands over to another officer. Holders of sub-imprests will maintain a Field Cash Book (Accounts Form 39) to record payments and receipts in the same manner as holders of standing imprests.
178. Amount of standing imprest
The amount of each standing imprest should normally be limited to the monthly requirements in each case, but if it is desirable to recoup the imprest more frequently, this is permissible.
179. Amount of special imprest
The amount of a special imprest issued to meet expenses while travelling on duty will be limited to the amount which an officer will be eligible to claim for the period of absence from his station. If the period of absence on duty outside Zambia is not definitely known, the officer may be given an official Letter of Credit which will authorise any Zambian Mission abroad to pay the amount shown on the Letter of Credit as due to the officer. The Letter of Credit may include any official entertainment allowance authorised before the officer leaves Zambia.
180. Special imprests: limitation
In no circumstances will any officer be issued with another special imprest when there is already a special imprest outstanding in his name. Any officer authorising a second imprest before the first is retired will be liable to be surcharged with the whole amount of both imprests.
181. Restriction in use of imprests
Imprests will be used only for the purposes for which they are issued and on no account will they be used for personal expenditure or for making advances of salary or wages.
A record will be kept in a Register of Imprests (Accounts Form 17) of the issue and retirement of all imprests. The instructions printed on the front cover of the Register will be complied with by all officers authorised to issue imprests.
Where banking facilities are available, officers authorised to hold a standing imprest of two hundred kwacha or more will open an official bank account unless authority to the contrary is given by the controlling officer of the Ministry concerned. Official bank accounts may also be opened for imprests of less than two hundred kwacha if this is considered desirable. Imprest bank accounts may not be overdrawn. An imprest holder is responsible for the safe custody of his imprest cheque book.
Holders of standing imprests must record all payments and reimbursements in a Field Cash Book (Accounts Form 39). On each occasion that a reimbursement of the imprest is requested, the total of expenditure since the last reimbursement and the balance of cash on hand will be entered. These two amounts will equal the value of the original imprest issued. Revenue receipts will not be entered into the Field Cash Book, but will be deposited with the Government Main Account with the Bank of Zambia in accordance with the procedure outlined in regulations 116 to 118.
185. Reimbursement of standing imprests
Standing imprests will be reimbursed by the submission of the tear-off copies of the Field Cash Book folios, supported by properly completed original payment vouchers, to the office from which the imprest was obtained. The amount reimbursed to the imprest holder will equal the total sum of the vouchers submitted less any rejected vouchers.
186. Retirement of special imprests
Special imprests will be retired immediately the purpose for which they are issued has been fulfilled. Provided that an imprest issued to an officer to meet expenses when travelling on duty is restricted to the amount which he will be entitled to claim on return to his station, the claim voucher will clear the imprest. If the imprest is not cleared within twenty-four hours of the imprest holder’s return, the issuing officer will instruct, in writing, the officer in charge of the Salaries Section of the Ministry (in the case of Divisions I and II) and other imprest holders paid by the Ministry to deduct the whole of the amount outstanding from the salary of the imprest holder for the next month. In the case of Division III, the same arrangements will be made for local recovery.
187. Retirement of standing imprests
Standing imprests will be retired at the end of the financial year, unless authority for their retention into the next financial year has been given by the controlling officer who authorised their issue. In these cases, it is necessary for the imprest holder to produce proof of his imprest as at the close of business on the last working day of the financial year. Accounts Form 16 will be used for this purpose.
PART XIII
HANDING AND TAKING OVER
The following procedure will be followed on every occasion on which an accounting officer hands over to another accounting officer–
(a) Any cash books and stamp registers for which the handing-over officer is responsible will be ruled off and balanced with cash and stamps on hand, and the balance of the cash book or stamp register will be entered, dated and signed by both officers. If possible, all cash should be banked by the handing-over officer before the hand-over.
(b) The officer handing over will hand to the officer taking over, a list of all “below-the-line account” balances, made up to the end of the previous month showing dates, names, amounts and types of transaction.
(c) A check will be made by both officers that the balance of unused receipt books recorded in the Receipt Book Register is on hand and both officers will sign and date the register to this effect. A note should be made of all unused fixed-fee receipts on issue to collectors of revenue which are not available for examination at the time of handing and taking over. It will be the duty of the officer who is taking over to see that all used receipt forms have been brought to account.
(d) Stores records will be ruled off, and both officers will check that these agree with the physical stocks on hand; individual stock sheets will then be dated and signed by both officers.
(e) The officer handing over is responsible for seeing that the expenditure and commitment records in his control are up to date and these records will be dated and signed by both officers.
The key of each safe (as defined in Part V) will be handed to the officer taking over as soon as the contents have been verified.
190. Discrepancies on handing over
Any discrepancies revealed in the course of handing over will be acknowledged in writing by the officer handing over. The officer taking over will make a report to his controlling officer.
On completion of the hand-over, a certificate will be signed to the effect that the requirements of this Part have been fulfilled. One copy of this certificate will be kept by the officer taking over; the others will be retained by the officer who has handed over.
PART XIV
LOSSES OF PUBLIC MONEY AND STORES
(1) For the purposes of this Part, losses of public money may occur when an officer, through wilful default or gross neglect of duty–
(a) fails to collect any money, whether revenue or other payment, due to Government;
(b) makes, causes or permits an unauthorised, unvouched or incorrect payment of public money for which he is responsible by virtue of his office; this includes fraud, forgery, misappropriation, theft and burglary;
(c) causes or permits damage to or destruction or loss of any public buildings, equipment, vehicles, stores, fittings or furniture:
(d) causes or permits personal injury or damage to property in circumstances which render Government liable to third parties in respect of such injury or damage.
(2) Immediately a loss of any kind is discovered, the officer in whose office the loss occurred will–
(a) advise his immediate supervising officer, by the quickest means, of the nature, extent and date of the loss. This will then be confirmed by him in writing;
(b) institute investigations on the spot;
(c) report the loss to the local police when this is necessary, e.g. in the case of a burglary.
This officer will carry out an investigation. At the conclusion of the investigation he will report the loss on Accounts Form 92 to his controlling officer, attaching a Police Report where necessary (see the Second Schedule).
194. Write-off by controlling officer
The controlling officer will consider the case in the light of the circumstances set out in Accounts Form 92. If the loss amounts to fifty kwacha or less, the controlling officer may authorise the loss to stand as a charge against public funds if he considers that there is no case for a charge of wilful default or gross neglect of duty against any officer concerned with the loss. The case file will be retained by the controlling officer for inspection by the Auditor-General and by the Secretary to the Treasury, and a copy of Accounts Form 92 will be sent to each of those two officers for information.
195. Report by controlling officer
If the loss amounts to over fifty kwacha or if the controlling officer considers that the loss was due to the wilful default or gross neglect of duty of any officer, whatever the amount of the loss, then he will forward his recommendations in paragraph 12 of Accounts Form 92 to the Secretary to the Treasury, with a copy to the Auditor-General indicating whether, in his opinion, there is a case for a surcharge against the officer or officers concerned.
196. Write-off by Permanent Secretary
The Secretary to the Treasury may, if he considers that there has been no wilful default or gross neglect of duty by any officer, authorise the loss, or part thereof, to be charged to public funds.
197. Assessment of claim against defaulting officer
If the Secretary to the Treasury considers that the loss was due to wilful default or gross neglect of duty, he will assess what amount should, in his opinion, be attributed to default or negligence of any officer, and he will send to the officer a notice of assessment of claim and the amount thereof. In no circumstances will this assessment exceed the amount of the actual loss suffered.
198. Representations by officer
The officer to whom the assessment is sent may, within twenty-one days after receipt by him of the assessment, make representations in writing direct to the Secretary to the Treasury–
(a) admitting the liability in full;
(b) admitting the liability in part;
(c) denying the liability.
In the cases of paragraphs (b) and (c), he may make representations with a view to obtaining a full or a partial cancellation of the liability attributed in the notice of assessment to his own wilful default or gross neglect of duty.
199. Decision of Permanent Secretary
(1) If the Secretary to the Treasury does not receive representations within twenty-one days, or if he receives representations from the officer and he considers that the officer should be liable in terms of the notice of assessment, he will determine whether the liability shall be in full or whether it shall be reduced in the light of the representations made by the officer. In either case, the Secretary to the Treasury will send a demand in writing for payment of the sum for which he considers the officer liable.
(2) If the Secretary to the Treasury considers that the circumstances of the case justify a cancellation of the full assessment against the officer, then he shall notify the officer of this cancellation in writing.
If, upon receipt of the demand for payment, the officer admits his liability in writing he may either pay the sum assessed in one sum, or he may consent to recovery of the sum assessed from his salary or pension, or both.
201. Failure to admit liability
If an officer to whom a demand has been sent fails to admit liability within ten days after receipt of the demand, the Secretary to the Treasury will prepare a statement setting out the facts upon which the demand was based, attaching copies of the notice of assessment of claim and the demand for payment. The statement will disclose the status of the officer concerned in the loss, his length of service, his monthly salary and pension and his length of employment in the position held at the time of the loss.
The Secretary to the Treasury will fix the monthly rate of deductions which shall not exceed one-quarter of the gross monthly salary or pension, or both.
203. Officers leaving the service
If an officer who has consented to recovery of an assessed sum under regulation 197 dies, resigns or is dismissed from the service of the Government before the full sum has been recovered, then any balance still due shall be a charge against any sum owing to him or to his estate.
204. Statement to Attorney-General
The Secretary to the Treasury will send the statement referred to in regulation 201 to the Attorney-General.
PART XV
REMITTANCES OF CASH
205. Remittances to a bank or other office
When it is necessary to remit notes or coin to a bank or to another office and it is not convenient or possible to use the commission-free money order service, the following instructions will apply–
(a) A remittance will be made up by the officer responsible for the cash and, whenever possible, will be checked and signed for as correct by a second officer. Remittances will be securely packed and, if sent by post, the packages will be registered. Specie boxes will be supplied at the beginning of each financial year on application to the Secretary to the Treasury for use in transporting coin.
(b) At the time when the remittance is made, advice of the remittance will be sent separately to the bank or office to which it has been dispatched, and a copy will be enclosed with the remittance. The advice will contain the official designation of the sender and the addressee, the total amount of the remittance, its composition by denominations of notes and coin, the date of dispatch, and the method of dispatch.
Remittances received from a bank or other office will be checked at once by the officer responsible for receiving the cash, if possible in the presence of a second officer. Any discrepancy will be reported immediately by telephone or telegraph to the bank or office from which the remittance has been received, and will be confirmed at once in writing. If there is an irrecoverable shortage in a remittance received, or if the remittance does not arrive at its destination, then the remitting officer will take immediate steps to report the shortage in or non-arrival of the remittance as a loss of public money under Part XIV.
PART XVI
[Revoked by S.I. No. 102 of 1991.]
[Revoked by SI No. 102 of 1991].
[Regulations 193 and 195]
ACCOUNTS FORM 92
REPORT ON A LOSS OF PUBLIC MONEY/STORES
(To be used for losses of money, stamps or stores; damage to Government property, buildings, equipment and vehicles; losses caused by failure to collect revenue; unauthorised or unvouched payment of public money. NOT to be used for damage to the person or property of third parties; these will be dealt with by memorandum. To be submitted in triplicate by the Supervising Officer.)
Supervising Officer’s File No.
MINISTRY/DEPARTMENT
PARTA – Report by Supervising Officer to Controlling Officer under
[Regulation No. 193]
|
1. FULL NAME of Supervising Officer |
1. |
|
2. Official Designation and Address |
2. |
|
3. Office and/or place where the loss occurred |
3. |
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4. Date on which the loss occurred 20 ..... |
4. 20…. |
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5. Date loss was reported to me 20... |
5. 20... |
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6. Nature of loss K n |
|
|
Money |
6. K n |
|
Stamps |
|
|
Stores |
|
|
Property |
|
|
Sub-Total |
|
|
less amount recovered or repaid |
|
|
7. POLICE REPORT |
7. |
|
(a) Was the loss reported to the Police? |
(a) YES/NO* |
|
(b) If it was, give the date of report 19 |
(b) . 20... |
|
(c) If it was not reported, explain why not, e.g. petty loss already made good |
(c) . |
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(d) If Police Report available |
(d) 3 copies to be attached |
|
(e) If not available, give date of written request or a Report |
(e) 20... |
|
8. COURT PROCEEDINGS |
8. |
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(a) Was anyone prosecuted? |
(a) YES/NO* |
|
(b) If so, who? |
(b) . 20... |
|
(c) With what result? |
(c) . |
|
(d) If Court Record available |
(d) 3 copies to be attached |
|
(e) If not available, give date of written request for Court Record |
(e) 20... |
|
9. RESULT OF INVESTIGATION |
9. |
|
What were the precise circumstances in which the loss occurred? Were normal precautions taken to prevent it? |
|
|
If not, why not and which officers were involved? |
|
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Were there any unusual circumstances which led to the loss? What checks were carried out and when? |
|
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What security arrangements were in existence, and were they adequate? |
|
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Give any further information which is relevant, including measures taken to prevent a recurrence. |
|
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NOTE: |
|
|
The acid test of negligence is whether an officer deals with public property and money as carefully as he would deal with his own private property or money. |
|
|
10. RECOMMENDATION |
10. |
|
Give the full names and official designations of officers involved in the loss |
|
|
*(a) I recommend penalised in any way. |
(a) that no officer be surcharged or/ |
|
*(b) I recommend surcharge of: K n |
(b) Officer’s name K n |
|
*(c) I recommend disciplinary action of |
(c) . |
|
11. Signature of Supervising Officer: Official Designation: |
11. |
|
Date: |
20….. |
*Delete whichever is not applicable.
PART B – REPORT BY CONTROLLING OFFICER TO SECRETARY TO THE TREASURY, MINISTRY OF FINANCE, UNDER REGULATION NO. 195
(To be submitted to the Secretary to the Treasury, Ministry of Finance, for consideration, with a copy to the Auditor-General, for all losses of K50 or more and in all cases in which a surcharge is recommended. In the case of a loss of less than K50, if the Controlling Officer’s decision is that it should “stand as a charge to public funds”, a copy will be sent to the Permanent Secretary, Ministry of Finance, and the Auditor-General for information, endorsed to that effect in 12 (c) below.)
Controlling Officer’s File No. .......................................
12. *(a) I agree with the recommendation/s in PART A.
*(b) I disagree with the recommendation/s in PART A, for the following reasons:
(c) my recommendations are:
Signature of Controlling Officer . Official Designation
Date..................................
* Delete whichever is not applicable.
FINANCE (CONTROL AND MANAGEMENT) (PUBLIC STORES) REGULATIONS
[Section 18]
[RETAINED AS PER S.15 OF INTERPRETATION AND GENERAL PROVISIONS ACT]
Arrangement of Regulations
PART I
PRELIMINARY
Regulation
1. Title
2. Interpretation
3. Supersession of previous Regulations
PART II
GENERAL PROVISIONS
4. Responsibility for accounting arrangements
5. Responsibility of controlling officers
6. Personal responsibility of purchasing officer and stores officer
7. Officers to exercise strict economy in use of public stores
8. Loss of public stores
9. Authority for unallocated stores
10. Inspection of public stores, etc.
PART III
PURCHASES AND TENDERS
11. Application of Financial Regulations
12. Liability of purchasing officers
13. Sources from which public stores shall be obtained
14. Local purchases in Zambia
15. Purchases from outside Zambia
PART IV
BOOKS AND FORMS OF ACCOUNTS
16. Responsibility of officers to account for public stores
17. Books and forms of accounts
18. Allocated Stores Ledger
19. Arrangement of stores accounts
20. Local Purchase Order
21. Numbering of payment vouchers
22. Stock Bin Cards and Kardex system
23. Register of Stores Ordered and Received
24. Register of Consumable Stores
25. Return of Consumable Stores
26. Stores Demand, Issue and Receipt Voucher
27. Stock Receipt Cost Sheet
28. Posting of stores ledgers
29. Preparation of stores requisitions, local purchase orders, etc.
30. Signing of requisitions, local purchase orders, etc.
31. Safeguarding of requisitions, local purchase orders, etc.
PART V
SUPERVISION AND CUSTODY OF PUBLIC STORES
32. Supervisory officers
33. Protection of public stores
34. Arrangement of public stores accommodation
35. Inspection of stores accounts
36. Submission of records
37. Annual verification of public stores
38. Report of loss, damage, etc., by heads of department
39. Return of unserviceable or excess public stores
40. Action on report of loss of, damage to, etc., public stores
PART VI
RECEIPT OF PUBLIC STORES
41. Checking of public stores received
42. Entries to be made in figures and words
43. Acknowledgement of receipt of public stores
44. Public stores required for immediate use
45. Returned public stores
46. Converted or manufactured stores
47. Stock Discrepancy Report and Claims Register
48. Authority for payment for stores received
PART VII
ISSUE OF PUBLIC STORES
49. Purposes for which public stores may be issued
50. Prohibition of issue of public stores for private use
51. Issue of public stores
52. Issue of public stores for sale or write-off, etc.
53. Transfers of allocated stores
54. Packing of public stores
PART VIII
UNALLOCATED STORES
55. Authority for and limit of unallocated stores
56. Receipt and costing of unallocated stores
57. Issue of unallocated stores
58. Cash sales accruing from sale of unallocated stores
59. Revision of issue price
60. Unallocated stores account
61. Monthly financial statement
62. Annual Tabular Summary
63. Annual Stock Valuation Certificate
PART IX
PLANT AND VEHICLES
64. Interpretation
65. Purchases of plant and vehicles
66. Plant and vehicles records
67. Ministerial and Departmental records
68. Transfer of plant or vehicles
69. Transfer within Department
70. Inspection of plant, vehicles and records
71. Responsibility for supervision of plant and vehicles
72. Unserviceable plant or vehicles
73. Wilful neglect or misuse
74. Maintenance of plant and vehicles
75. Periodic checks
76. Servicing of vehicles
77. Director to issue bulletins
78. Maintenance and repair by private firms
79. Officers liable for excess costs
PART X
TOOLS AND EQUIPMENT
80. Interpretation
81. Tools and Equipment Control Officer
82. Tools and Equipment Control Ledger
83. Inventory of Plant, Tools and Equipment
84. Personal responsibility of officers
85. Periodic checks of tools and equipment
86. Loss of tools or equipment to be reported
87. Write-off of tools or equipment
88. Hand-over of tools or equipment
PART XI
OFFICE AND MACHINERY
89. Interpretation
90. Plant, Tools and Equipment Control Ledger
91. Transfer of office machinery
92. Purchase of office machinery
93. Applications for supply of office machinery
94. Issue of office machinery
95. Office Equipment Maintenance Service
96. Repairs and overhauls
97. Minor repairs and adjustments
98. Unserviceable office machinery
99. Register of office machinery on charge
100. Cost of transporting office machinery
101. Surplus office machinery
102. Removal of office machinery from Government offices
103. Loss or theft of office machinery
PART XII
BOARDS OF SURVEY, STANDING ACCIDENTS BOARD AND PROVINCIAL STANDING ACCIDENTS COMMITTEE
104. Boards of Survey
105. Special Boards of Survey
106. Appointment of Boards of Survey
107. Composition of Boards of Survey
108. Notifications
109. Forms to be used
110. Attendance of officer in charge of stores
111. Ledgers, etc., to be entered up-to-date
112. Duties of Annual Boards of Survey
113. Inspection of storage premises
114. Report of Board of Survey
115. Request for appointment of Annual Board of Survey
116. Procedure for disposal of unserviceable and surplus stores at Foreign Missions
117. Copies of authority for disposal of unserviceable or surplus stores to be sent to Auditor- General
118. Circumstances where Annual Board of Survey not necessary
119. Request for Special Board of Survey on unserviceable stores
120. Standing Board of Survey
121. Composition of Standing Board of Survey
122. Report of Standing Board of Survey
122A. Standing Accidents Board
122B. Composition of Standing Accidents Board
122C. Proceedings of Standing Accidents Board
122D. Procedure for reporting Accidents
122E. Representations of police officer
PART XIII
WRITE-OFF AND DISPOSAL OF UNSERVICEABLE STORES, DISCREPANCIES, LOSSES, ETC.
123. Unserviceable expendable stores
124. Other unserviceable stores
125. Stores surplus to requirements
126. Report on losses of, or damage to, public stores
127. Processing of loss report
128. Discrepancies
129. Authority to write off stores
130. Action on receipt of authority to write off
PART XIV
SALE OF PUBLIC STORES
131. Authority for sale of public stores
132. Sales to be on cash basis
133. Classification of sale proceeds
134. Sale of surplus and unserviceable stores
135. Trading accounts
PART XV
TRANSPORT OF PUBLIC STORES, LOSSES IN TRANSIT, CLAIMS, ETC.
136. Clearing of public stores arriving from outside Zambia
137. Responsibilities of officers for clearing consignments
138. Responsibility for lodging claims
139. Time limit for claims
140. Minimum amounts to be claimed
141. Discrepancies to be entered in Claims Register
142. Follow-up of claims
143. Transport of public stores to be economical
144. Return of public stores
145. Responsibility of officers dispatching public stores
PART XVI
FURNITURE, FURNISHINGS AND EQUIPMENT
‘A’ HOUSEHOLD EQUIPMENT
146. Appointment and duties of Quarters Officer
147. Appointment and duties of Furnishings Officer
148. Responsibility of tenant
149. Occupation of quarters
150. Vacation of quarters
151. Deficiencies or damages, etc.
152. Security of contents of unoccupied quarters
153. Distribution and control of furniture, etc.
154. Marking of furniture
155. Write-off of unserviceable furniture
‘B’ OFFICE FURNITURE
156. Interpretation
157. Office furniture for institutional buildings
158. Office furniture for non-institutional (common-user) buildings
159. Internal control of office furniture
160. Supply of air-conditioning units
161. Supply of safes, strong boxes and strongroom, doors, etc.
162. Fixtures and fittings not to be removed on movement of offices
163. Handing over by Ministry or Department
164. Scales of office furniture
165. Repairs and renovations
‘C’ SPECIALISED FURNITURE AND EQUIPMENT FOR INSTITUTIONS
166. Institutional furniture and equipment
167. Control of office furniture
PART XVII
HANDING OVER OF PUBLIC STORES
168. Handing and taking over of public stores
169. List of surpluses or discrepancies
170. Request for Board of Survey before taking over
171. Checking of public stores in absence of out-going officer
172. Hand-over of tools and equipment
173. Hand-over of furniture
PART XVIII
IVORY AND OTHER GOVERNMENT TROPHY
174. Interpretation
175. Categories of ivory and trophy
176. Registration stations for ivory and trophy
177. Ivory and trophy records
178. Certificate of ownership
179. Registration of “legal” ivory or trophy
180. Registration of “illegal” ivory or trophy
181. Registration of imported ivory or trophy
182. Disposal of Government ivory or trophy
183. Fixing of prices for ivory or trophy
184. Losses arising from deterioration of ivory or trophy
185. Sale proceeds to be credited to revenue
PART XIX
MEDICAL SUPPLIES
186. Interpretation
187. Responsibility for medical supplies
188. Registers to be maintained
189. Requisition of medical supplies
190. Losses or damages to consignments in transit
191. Handing over and taking over of medical supplies
192. Appliances
193. Application of other provisions of Regulations
SI 122 of 1983,
SI 127 of 1986,
SI 204 of 1986,
SI 69 of 1995,
SI 40 of 1999.
PART I
PRELIMINARY
These Regulations may be cited as the Finance (Control and Management) (Public Stores) Regulations.
In these Regulations, unless the context otherwise requires–
“accounting unit” means a section responsible for the maintenance of the accounts of a Ministry or a number of Ministries or a branch of a Department of a Ministry;
“allocated stores” means public stores purchased for use in connection with specific works or for departmental purposes, the cost of which is immediately chargeable directly to the appropriate head, sub-head and item of expenditure;
“Auditor-General” means the Auditor-General appointed under the provisions of the Constitution;
“Board” means the Standing Accidents Board established under paragraph (d) of regulation 122A.
“Committee” means the provincial Standing Accidents Committees established under paragraph (b) of regulation 122A and “Committee” shall be construed accordingly;
“controlling officer” means an officer designated by the Minister as officer in charge of a head of expenditure in any one financial year and charged with the duty of controlling expenditure on any public service under that head;
“head of department” means an officer in charge of a branch or Department within a Ministry;
“internal auditor” means any person designated as such by the Secretary to the Treasury;
“Minister” means the Minister responsible for finance;
“Secretary to the Treasury” means the Secretary to the Treasury, Ministry of Finance;
“purchasing officer” means an officer who is authorised to sign an order for the purchase of any goods or for the requisition of any service;
“store-keeper” means any officer responsible for the receipt, custody and issue of public stores;
“stores officer” means any officer whose responsibilities include–
(a) supervision of store-keepers;
(b) checking the records, registers and accounts of store-keepers or verifying the stocks held by them; and
(c) maintenance of stores accounts;
“stock verifier” means any person designated as such by the Secretary to the Treasury;
“vote holder” means any officer to whom a controlling officer has delegated responsibility for the expenditure under a particular sub-head or sub-heads;
“unallocated stores” means stores of a general nature which are not required at the time of purchase for specific work or departmental purposes but which are acquired as stock to be issued and charged to various works and services as required.
3. Supersession of previous Regulations
These Regulations shall supersede all previous Stores Regulations and Stores Orders and shall be read in conjunction with the Financial Regulations.
PART II
GENERAL PROVISIONS
4. Responsibility for accounting arrangements
(1) The Secretary to the Treasury shall be responsible for general stores accounting, but, a controlling officer may, with the written approval of the Secretary to the Treasury and subject to the provisions of these Regulations, issue supplementary instructions governing public stores of any particular nature held under his control.
(2) Copies of all supplementary instructions issued under sub-regulation (1) shall be sent to the Secretary to the Treasury and the Auditor-General.
5. Responsibility of controlling officers
Every controlling officer shall be responsible for–
(a) observance of all instructions issued by the Secretary to the Treasury;
(b) ensuring that an efficient system exists for the administration and control of public stores under his supervision; and
(c) ensuring that all his subordinate officers whose duties involve responsibility for public stores are conversant with these Regulations.
6. Personal responsibility of purchasing officer and stores officer
Every purchasing officer and stores officer shall be personally responsible for the due performance of his duties and for any inaccuracies in the accounts rendered by him or under his authority.
7. Officers to exercise strict economy in use of public stores
Every officer shall exercise strict economy in the use of public stores and all supervising officers shall ensure that expenditure of a wasteful or extravagant nature on public stores is not permitted.
(1) For the purpose of this Part, loss of public stores shall be deemed to have occurred if an officer, through wilful default or neglect of duty, causes or permits damage to, or destruction or loss of, any public stores, equipment, vehicles, fittings or furniture.
(2) Immediately a loss of public stores is discovered, the officer in charge of such public stores shall–
(a) advise his immediate supervising officer, by the quickest means, of the nature, extent and the date of the loss;
(b) confirm his advice in writing;
(c) institute investigations on the spot; and
(d) report the loss to the local police where an offence is suspected to have been committed.
9. Authority for unallocated stores
(1) Subject to the provisions of sub-regulation (2), unallocated stores may only be held by a controlling officer or any other officer under his control if he is specifically authorised in that respect under Part VIII of these Regulations.
(2) The Secretary to the Treasury may prescribe conditions for the receipt, custody and issue of, and accounting for, unallocated stores and may also modify or revoke, at any time, the authority so given.
10. Inspection of public stores, etc.
(1) The following categories of officers shall at all reasonable times have the right to inspect public stores and books, records and accounts relating to such public stores, that is to say–
(a) the Auditor-General or any officer authorised by him;
(b) an internal auditor;
(c) a stock verifier; or
(d) any officer authorised by the Secretary to the Treasury.
(2) Every officer concerned shall give the inspecting officer the necessary facilities for inspecting such public stores and relevant documents.
(3) The officer carrying out an inspection shall give a receipt to the person from whom any books, records and other documents have been taken away for further investigations.
PART III
PURCHASES AND TENDERS
11. Application of Financial Regulations
Except as otherwise provided for in these Regulations, the provisions of Part XVI of the Financial Regulations and the First Schedule thereto shall apply to procedures governing purchases and tenders under these Regulations.
12. Liability of purchasing officers
(1) Every purchasing officer must ensure that–
(a) funds are available for the purchasing or requisitioning of public stores under a properly authorised provision of heads of expenditure;
(b) the public stores ordered shall not be in excess of normal departmental requirements; and
(c) due care is exercised in the preparation of all requisitions, orders and indents.
(2) Any purchasing officer who fails to comply with the provisions of this regulation may be held liable for any excess costs incurred as a result of such failure.
13. Sources from which public stores shall be obtained
(1) All public stores, vehicles, plant and other items shall be obtained from the following sources–
(a) in the case of items shown in the Government Stores Catalogue for the time being in force, from the Government Stores or from the nearest depot of the Government Stores, as the case may be, by submitting a requisition on the Requisition, Issue and Receipt Voucher (Misc. Form 1B);
(b) in the case of motor vehicles, plant, machinery, device, tools and spare parts, from the Mechanical Services Department by submitting a requisition on the Requisition, Issue and Receipt Voucher (Misc. Form 1B);
(c) in the case of specially headed stationery or printed forms, from the Government Printing Department by submitting a requisition on Misc. Form 1;
(d) in the case of medical supplies and drugs, from the Medical Stores of Zambia Limited, a limited company registered under the Companies Act;
(e) in the case of typewriters and office machines, from the Office Equipment and Maintenance Section by submitting a requisition on the Requisition, Issue and Receipt Voucher (Misc. Form 1B);
(f) in the case of any other items not mentioned in this sub-regulation, from the Department which has been authorised by the Government to stock such items by submitting a requisition on the Requisition, Issue and Receipt Voucher (Misc. Form 1B).
(2) Save as provided for in sub-regulation (1), no purchasing officer shall obtain public stores from any other source except in the following circumstances–
(a) where such public stores are not available at the Government Stores or other authorised sources of supply and a certificate to that effect is obtained from the officer in charge of the organisation concerned;
(b) where circumstances are so urgent as to render it not reasonably practicable to purchase public stores from the Government Stores or other authorised sources of supply and the reasons therefor are recorded in writing.
(3) Where an officer purchases public stores from another supplier in terms of paragraphs (a) and (b) of sub-regulation (2), he shall, forthwith, make a report to that effect to his immediate supervisor and where it appears that the circumstances under which he acted were not so urgent as to justify the action taken, or that the need for public stores in question could have been foreseen in time for them to be purchased normally from authorised sources, the purchasing officer may be held liable for any additional expenditure which may have been incurred as a result of his action.
(1) Subject to the other provisions of these Regulations, local purchases of public stores shall be made on Local Purchase Order (Misc. Form 1A) which shall be completed in quadruplicate and copies thereof shall be distributed as follows–
(a) the original and duplicate copies shall be sent to the supplier of the goods;
(b) the triplicate shall be filed in accordance with the instructions contained in the Financial Regulations; and
(c) the quadruplicate shall remain in the book.
(2) The agreed or quoted prices obtained by a pro forma invoice where necessary shall be inserted in the appropriate column.
(3) The requisitioning officer shall ensure that he obtains from the supplier the original copy of the Local Purchase Order (Misc. Form 1A) together with the invoice for the goods which shall be used to support the payment for the goods.
(4) In the case of purchases by the Mechanical Services Department, the Local Purchase Order (Misc. Form 1A) shall be completed in quintuplicate and the copies thereof shall be distributed as follows–
(a) the original and duplicate copies shall be sent to the supplier of the goods;
(b) the triplicate shall be filed to support the commitment ledger;
(c) the quadruplicate shall be sent to the Mechanical Services Department (Stores Receipt Section); and
(d) the quintuplicate shall remain in the book.
15. Purchases from outside Zambia
(1) Requests for public stores to be obtained from sources outside Zambia shall be processed in accordance with the procedure laid down in the Schedule to the Financial Regulations.
(2) Wherever possible, supplies shall be procured through Government appointed purchasing agencies.
(3) Indents for supplies from Government purchasing agencies shall be signed by the controlling officer personally before submission to the Central Supply and Tender Board.
PART IV
BOOKS AND FORMS OF ACCOUNTS
16. Responsibility of officers to account for public stores
Every stores officer or any other officer having in his charge any public stores or other articles of public property must keep and maintain records of the receipt and issue of such public stores.
17. Books and forms of accounts
The books and forms prescribed in the Schedule hereto shall be the books and forms of accounts which shall be used by every Ministry and Department for the purposes of these Regulations.
The Allocated Stores Ledger (Misc. Form 54) shall be the principal book of accounts where entries shall be made from the original documents relating to all public stores transactions.
19. Arrangement of stores accounts
(1) A separate account shall be maintained for each item of the public stores and the accounts shall be arranged in accordance with the groups and classifications adopted for the public stores.
(2) Each account shall be given a folio number or other distinguishing mark.
Subject to the other provisions of these Regulations, the Local Purchase Order (Misc. Form 1A) shall be used for all the local purchases of public stores.
21. Numbering of payment vouchers
(1) All payment vouchers supporting entries in the Allocated Stores Ledger (Misc. Form 54) shall be serially numbered, filed and bound in numerical sequence.
(2) There shall be maintained separate files for each type of payment vouchers.
(3) Every payment voucher shall bear a reference to the stores ledger folio to which it relates.
22. Stock Bin Cards and Kardex system
(1) Every store-keeper shall maintain a Stock/Bin Card (Acts Forms Nos 148 and 148A) for each item of stock on which shall be recorded all movements and balances of stock-in-hand, and in the case of a large organisation, a Kardex or other similar system may, with the approval of the Secretary to the Treasury, be used instead of the Stock/Bin Card (Acts Forms Nos 148 and 148A).
(2) Every Stock/Bin Card shall be attached to the bin, shelf or container where the public stores are held or in a container kept close to the stock.
(3) All movements of public stores shall be recorded on the Stock/Bin Card (Acts Forms Nos 148 and 148A) as soon as any transaction has been effected and the entries so effected shall be in addition to those made in the Allocated Stores Ledger (Misc. Form 54).
23. Register of Stores Ordered and Received
There shall be kept and maintained a Register of Stores Ordered and Received (Accounts Form 151) in which shall be recorded details of all public stores received.
24. Register of Consumable Stores
(1) Every officer in charge of a hospital, hostel, school, prison or other similar Government institution shall keep and maintain a Register of Consumable Stores (Accounts Form 159) in which shall be recorded details of all consumable stores and fuel received.
(2) Public stores recorded in the Register of Consumable Stores (Accounts Form 159) may not be recorded in the Allocated Stores Ledger (Misc. Form 54) or the Register of Stores Ordered and Received (Accounts Form 151).
25. Return of Consumable Stores
Every officer-in-charge of a hospital, hostel, school, prison or other similar Government institution shall, at the end of each month, prepare and forward to the head of department concerned, a Return of Consumable Stores (Accounts Form 159) (reverse).
26. Stores Demand Issue and Receipt Voucher
(1) A Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154) shall be prepared for all allocated stores received from whatever source, except where the supply is from a Government agency in which case the Requisition Issue and Receipt Voucher (Misc. Form 1B) shall be prepared instead.
(2) The Stores Demand, Issue and Receipt Voucher or the Requisition Issue and Receipt Voucher as the case may be, shall be returned to the issuing officer immediately after the public stores have been received and checked.
A Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared for every consignment of unallocated stores.
The posting of stores ledgers shall, where possible, be carried out by accounting officers who are not responsible for the actual custody of the public stores.
29. Preparation of stores requisitions, local purchase orders, etc.
When preparing requisitions, local purchase orders, or other similar documents, a line initialled by the officer signing the document shall be drawn across the form immediately below the last item and a diagonal line shall be drawn through the remaining blank portion of the form so as to prevent any unauthorised additions being made to the entries already appearing on the form.
30. Signing of requisitions, local purchase orders, etc.
All requisitions, local purchase orders or other similar documents shall be signed by two officers one of whom shall be the officer immediately responsible for the requisition of public stores required and the other, whose name and designation must be shown on the order, shall be of a supervisory rank.
31. Safe-guarding of requisitions, local purchase orders, etc.
Books containing requisitions, local purchase orders or other similar documents shall only be issued to controlling officers who shall keep and maintain a record of their serial numbers and details of their distribution.
PART V
SUPERVISION AND CUSTODY OF PUBLIC STORES
(1) Controlling officers shall appoint officers at their respective headquarters to be directly responsible for the supervision and control of departmental stores.
(2) In the case of outstations, the senior representative of each Department shall be directly responsible for the supervision and control of the departmental stores within his Province or District.
33. Protection of public stores
(1) Every stores officer or other officer having charge of public stores shall be personally responsible for the safe custody and preservation of such public stores and shall guard against damage and deterioration.
(2) Care shall be taken to ensure that dangerous and highly inflammable goods are kept in a safe manner and that Laws or regulations governing the storage of fuels, chemicals, explosives, or dangerous drugs are complied with.
(3) Where the storage facilities provided are considered to be inadequate or unsatisfactory in any respect, the officer-in-charge of such storage facilities shall report to the controlling officer immediately.
34. Arrangement of public stores accommodation
Officers-in-charge of public stores must ensure that stores are kept in the neatest, cleanest and most easily countable manner and that adequate steps are taken to preserve and protect such public stores against deterioration from climatic conditions or destruction from vermin and other harmful things.
35. Inspection of stores accounts
(1) Every supervising officer shall inspect the stores accounts of his Department as frequently as necessary and in any case not less than twice in a year.
(2) The frequency of inspections shall be determined by the size of the public stores and the number of transactions taking place in that Department.
(3) The inspection shall include–
(a) a test verification of the additions in the Allocated Stores Ledgers and a comparison of the ledger entries with the relevant issue and receipt vouchers;
(b) a test comparison of the Allocated Stores Ledger and balances shown on the Stock/Bin Cards;
(c) a check of the condition of the goods in stock and the manner in which they are stored.
(4) Additional frequent checks of items shall be made by a controlling officer or such other officer delegated by him in writing to ascertain the correctness of the stores records.
(1) An officer appointed to carry out inspection and check shall submit a full report of the findings to his controlling officer.
(2) Copies of the reports submitted under sub-regulation (1) shall be sent to the Secretary to the Treasury and to the Auditor-General and the appropriate regional head of the Auditor-General’s Office.
37. Annual verification of public stores
All stocks of public stores shall be completely verified at least once in a year by a duly appointed stock verifier or Board of Survey.
38. Report of loss, damage, etc., by heads of department
Heads of department shall report immediately to their controlling officers any loss, damage or deterioration of public stores in their charge and shall similarly report any discrepancy between the ledger or inventory balance and the actual stock.
39. Return of unserviceable or excess public stores
Officers-in-charge of public stores shall render to their controlling officers at such intervals as may be necessary and in any case at the end of every financial year, a detailed return of–
(a) unserviceable stores held by them; and
(b) public stores held in excess of requirements.
40. Action on report of loss of, damage to, etc., public stores
Controlling officers receiving reports made under regulations 38 and 39 shall take such action as may be required under Part XIII of these Regulations to adjust the loss or discrepancy as the case may be.
PART VI
RECEIPT OF PUBLIC STORES
41. Checking of public stores received
(1) All public stores received shall be unpacked carefully, checked as to quantity and condition, and details thereof shall be entered in books of account immediately such public stores are received.
(2) The checking shall be carried out against the relevant packing or delivery note and issue note where appropriate.
(3) In the case of the Lusaka depot of the Government Stores the delivery note shall be obtained from the supplier in quadruplicate and the copies thereof shall be distributed as follows–
(a) the original copy shall be retained by the Receipts Section;
(b) the duplicate shall be sent to the Accounts Section together with the Stock Receipt Cost Sheet (Accounts Form 160) and the Daily Receipt Register (Stores Form No. 71);
(c) the triplicate duly, receipted, shall be sent to the supplier to enable him to raise the necessary invoice; and
(d) the quadruplicate shall be given to the supplier for his record.
(4) The Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared for every consignment of unallocated stores received.
(5) In the case of the Lusaka depot of the Government Stores, copies of the Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared in quintuplicate and copies thereof shall be distributed as follows–
(a) the original copy shall be sent to the Machine Room for posting;
(b) the duplicate shall be sent directly to the Accounts Section together with the Daily Receipt Register Stores Form No. 71;
(c) the triplicate shall be taken to the Accounts Section through the Chief Stores Officer concerned;
(d) the quadruplicate shall be sent to the buyer for his record; and
(e) the quintuplicate shall remain with the Receipts Section.
42. Entries to be made in figures and words
All entries relating to quantities and prices of goods supplied and entered in local purchase orders, delivery notes, invoices, daily registers and the Stock Receipt Cost Sheets shall be written in both figures and words.
43. Acknowledgement of receipt of public stores
Where public stores are dispatched by a Government agency, the receiving officer shall acknowledge receipt of the items by signing a copy of the Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154).
44. Public stores required for immediate use
(1) Public stores received for immediate use on a work or service such as building materials, motor vehicle spare parts or foodstuffs shall be recorded in the Register of Stores Ordered and Received (Accounts Form 151) or the Register of Consumable Stores (Accounts Form 159) as appropriate and the Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154) shall be certified to the effect that such public stores have been taken into immediate use.
(2) A reference to the work or service for which the public stores have been used shall also be endorsed on the voucher.
(1) Unused and used allocated public stores returned, if suitable for re-use for their original purpose, shall again be taken on charge in the Allocated Stores Ledger.
(2) If such public stores are found not to be suitable for re-use, they shall be kept separately and brought on charge in a separate “Surplus Stores Account” in the Allocated Stores Ledger (Misc. Form 54) pending authority for disposal in accordance with Parts XIII and XIV of these Regulations.
46. Converted or manufactured stores
The receipt voucher for converted or manufactured articles received shall quote, wherever practicable, the number of the Stores Demand, Issue and Receipt Voucher on which the original articles or goods for conversion were issued. Care must be taken to ensure that the quantities of articles or goods received are correct and consistent with the quantities originally issued.
47. Stock Discrepancy Report and Claims Register
(1) A Stock Discrepancy Report (Accounts Form 152) and Claims Register (Accounts Form 173) shall be prepared by the officer receiving public stores in respect of loss, shortages or breakages of consignment received.
(2) The Stock Discrepancy Report (Accounts Form 152) shall be entered into the Claims Register (Accounts Form 173) and shall be pursued until the claim is settled.
48. Authority for payment for stores received
(1) The Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154) or, in the case of unallocated stores, the Stock Receipt Cost Sheet (Accounts Form 160), shall constitute the authority for the payment for suppliers’ invoices or the acceptance of debits for public stores.
(2) Every accounting officer responsible for passing invoices for payment or accepting debits for public stores must ensure that such public stores have been received and taken on charge before approving payment or accepting the debit therefor.
PART VII
ISSUE OF PUBLIC STORES
49. Purposes for which public stores may be issued
Public stores may only be issued in the following circumstances–
(a) for the execution of civil works or other Government services;
(b) for transfers between stores depots;
(c) for authorised conversion into manufactured articles;
(d) for sale where such sale is authorised under these Regulations; and
(e) for destruction or write-off where such destruction or write-off is authorised under these Regulations.
50. Prohibition of issue of public stores for private use
The issue of public stores on loan for private use is prohibited except on written authority of the Secretary to the Treasury in which case the borrower shall be held liable for any loss or damage to such public stores as may be assessed by the Secretary to the Treasury.
(1) Every officer issuing public stores shall ensure that he obtains from the receiving officer a receipted copy of the Requisition, Issue and Receipt Voucher (Misc. Form 1B).
(2) The issuing officer shall ensure that public stores are handed over to the requisitioning officer or his authorised representative and, where necessary, he may demand proof of identity of the requisitioning officer or his representative and may record particulars of such identity on all copies of the Requisition, Issue and Receipt Voucher (Misc. Form 1B).
52. Issue of public stores for sale or write-off, etc.
The issue of public stores for sale or write-off is prohibited except as provided for in Parts XIII and XIV of these Regulations.
53. Transfers of allocated stores
Transfers of allocated stores from one Ministry or Department to another shall be dealt with in the same way as the issue and receipt of public stores, and entries in the records shall be supported by Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154).
(1) All officers issuing public stores shall ensure that articles are suitably packed and correctly labelled to prevent damages in transit and facilitate safe delivery.
(2) Packing cases, hessian and other packing materials received by Government Ministries and Departments and which are suitable for re-use and which are no longer required by the receiving Ministries and Departments shall be sent to the nearest Government Stores depot as soon as possible after receipt.
PART VIII
UNALLOCATED STORES
55. Authority for and limit of unallocated stores
(1) The establishment of stocks of unallocated stores shall require prior approval of the National Assembly after due application therefor has been submitted by the controlling officer.
(2) Such applications shall state–
(a) the reasons for making such applications; and
(b) the nature of the public stores required.
(3) Where the National Assembly approves the application it shall be the responsibility of the controlling officer to ensure that the maximum value of stocks authorised to be held is not exceeded.
56. Receipt and costing of unallocated stores
(1) The costing of unallocated stores shall be carried out at the time of receipt.
(2) The Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared for such consignment taking into account the landed cost of the goods and overhead expenses.
57. Issue of unallocated stores
(1) All issues of unallocated stores shall be recorded on Requisition, Issue and Receipt Voucher (Misc. Form 1B).
(2) The Requisition, Issue and Receipt Voucher (Misc. Form 1B) shall be prepared in sextuplicate and distributed as follows–
(a) the original shall be sent to the Accounting Section of the issuing officer;
(b) the duplicate shall support monthly statements to Departments with request for payments;
(c) the triplicate shall be used as the purchasing slip which shall be receipted by the officer receiving the goods and then returned to the issuing officer;
(d) the quadruplicate shall be sent to the Auditor-General or the appropriate regional head of the Auditor-General’s Office;
(e) the quintuplicate shall be sent to the Accounts Unit of the Ministry of the officer to whom the public stores have been issued; and
(f) the sextuplicate shall be retained as a file copy for posting to the public stores Stock/Bin Card.
(3) Officers-in-charge of unallocated stores who wish to return part of such stores may only do so on prior authority of the officer-in-charge of issuing stores and may only return such stores to where they were first obtained.
(4) Returned unused stores shall be taken on charge again in the Stock Receipt Cost Sheet (Accounts Form 160) at the original or current issue price, whichever is the lesser, and their value shall be debited to the “Purchase of Unallocated Stores” sub-head of expenditure, credit being given to the appropriate departmental vote or such other account to which the original charges were debited.
58. Cash sales accruing from sale of unallocated stores
Cash receipts accruing from sale of unallocated stores in excess of the total value of the unallocated stores fund shall be credited to revenue sub-head “Sales of Unallocated Stores”.
(1) The issue price of unallocated stores shall be revised whenever purchases are made to replenish existing stocks of public stores by adding the total cost of the new supply to the total issue value of the existing stock of that item and calculating the average cost per unit of the combined old and new stocks of the item.
(2) The price calculated in accordance with sub-regulation (1) shall become the new issue price of that particular item of public stores and shall remain in force until such time as fresh stocks are acquired and the prices are revised again in accordance with sub-regulation (1).
60. Unallocated stores account
(1) There shall be maintained a separate account for each item of the unallocated stores stock.
(2) Such account shall reflect the quantity, unit issue price, and total value of the stock in hand.
(3) The Unallocated Stores Control Account shall be maintained by the responsible officer in respect of each authorised holding of unallocated stores and shall be posted monthly from the monthly summaries of transactions and shall record the total value of all receipts, issues and other transactions for each month.
61. Monthly financial statement
Officers authorised to hold unallocated stores shall at the end of each month but before the end of the following month, submit to their controlling officers, a Monthly Financial Statement of Unallocated Stores (Accounts Form 170) reflecting the totals of the transactions during the month.
Controlling officers shall, at the close of each financial year prepare and submit to the Secretary to the Treasury with a copy of the Auditor-General, in respect of each authorised stock, Annual Tabular Summary of Unallocated Stores Account (Accounts Form 171).
63. Annual Stock Valuation Certificate
Every Annual Tabular Summary of Unallocated Stores Account shall be supported by an Annual Stock Valuation Certificate (Accounts Form 172) prepared from the Stores Ledgers showing the quantities and values of each commodity or item remaining in stock, the total value of which must correspond with the value of stocks as reflected in the Unallocated Stores Control Account and in the Annual Tabular Summary of Unallocated Stores Accounts.
PART IX
PLANT AND VEHICLES
For the purpose of this Part, unless the context otherwise requires–
“vehicle” includes all cars, trucks, trailers, motor cycles and pedal cycles, and any accessories thereof;
“plant” includes bulldozers, tractors, graders, cranes, boats, craft, generators, motors, engines, compressors, mixers, boilers, agricultural machines, pumps, lathes, presses, welders, air-conditioners, refrigerators or any similar immobile or static equipment, or accessories thereof;
“Director” means the Director of Mechanical Services Department.
65. Purchases of plant and vehicles
(1) All purchases of plant and vehicles shall be made by or through the Director.
(2) All vehicles and plant purchased for the use of Government Ministries and Departments irrespective of the vote from which such purchases are made shall, in the first instance, be received by the Director who shall arrange to have such plant and vehicles properly inspected and allocated with a distinct Government serial number.
(3) All plant values of which exceed K200 per item and all vehicles irrespective of their value, must bear a Government serial number allocated by the Director.
(4) Where a plant has a value of less than K200, a local domestic serial number must be allocated and a central record maintained by the Ministry or Department owning it.
66. Plant and vehicles records
The following records shall be maintained by the Director for all Government plant and vehicles, irrespective of their location–
(a) the Central Register (Form MSD 37A) in which shall be recorded the description of the item, the cost, the number and date of the purchase order, manufacturer’s serial number, its Government serial number, the date of receipt, the number and date of the issue voucher on which it has been issued and the official designation and station of the officer to whom it has been issued; and
(b) the Census Register (Form MSD 37B) which shall contain a complete record of all plant and vehicles on issue to each Ministry or Department.
67. Ministerial and Departmental records
The following records shall be maintained at the headquarters of every Ministry and Department and at each Provincial or District office of the Department where plant or vehicles are held–
(a) the Plant and Vehicles, Ledgers (Forms MSD 10A and MSD 10B) which shall contain a record of every unit held by the Department in each of the above-mentioned areas of its authority;
(b) the Log Book (Form MSD 9) which shall provide a record of all journeys undertaken or work done, and records relating to issues of fuel, oil and lubricants to each plant or vehicle and which shall always remain in the plant or vehicle, and the driver or operator of the plant or vehicle shall be responsible for ensuring that full particulars of the operations or journeys are entered therein;
(c) a Monthly Plant/Motor Vehicles Return (Form MSD 40) showing total figures for each vehicle and plant, as the case may be, of kilometres or hours worked and total amount of litres of fuel consumed;
(d) a Vehicle History Register (Form MSD 49) for each vehicle, which shall always remain in the vehicle. The driver of the vehicle shall be responsible for its safe custody.
68. Transfers of plant or vehicles
(1) Transfers of plant or vehicles between Ministries or Departments shall require the approval of the controlling officer responsible for the Mechanical Services Department.
(2) Such transfers between Ministries and Departments shall be notified immediately to the Director, and the departmental records shall be amended accordingly.
69. Transfers within Department
Transfers of plant or vehicles from one station to another within the same Department shall be notified immediately to the Director who shall enter the details of such transfer in his record.
70. Inspection of plant, vehicles and records
Inspecting officers of the Mechanical Services Department shall have the right to inspect all Government plant and vehicles as well as records relating thereto, and shall be afforded all facilities to enable them to carry out their duties.
71. Responsibility for supervision of plant and vehicles
Every head of department shall ensure that adequate arrangements exist for the supervision of all plant and vehicles on charge to that Department.
72. Unserviceable plant or vehicles
Unserviceable plant or vehicles shall be disposed of or dealt with on the basis of recommendations of the Board of Survey appointed under Part XII of these Regulations.
Drivers and officers-in-charge of plant or vehicles shall be responsible for ensuring that damage is not caused or aggravated by neglect or misuse.
74. Maintenance of plant and vehicles
(1) The Mechanical Services Department shall provide a maintenance and repair service for all Government vehicles under the control of the Director only.
(2) Where Departments have been specifically authorised to operate their own workshops, they shall carry out all maintenance and repair of their plant and vehicles and shall only seek the assistance of the Mechanical Services Department when the work involved is extensive, or complicated.
(3) Every plant or vehicle in need of repair shall, where possible, be delivered to the nearest Mechanical Services Department workshop under cover of a workshop order.
(4) Tools and accessories should not normally accompany the equipment unless such equipment is to be boarded or transferred and where a vehicle is delivered with a spare wheel or tools or accessories, a receipt shall be obtained to that effect.
(5) Where it is not possible to send the plant or vehicle to the Mechanical Services Department workshop, the officer responsible for the equipment shall send a request to the workshop for a mechanic or spares required to be sent to the location of the plant or vehicle. Requests for such service shall give a brief description of the nature of the problem and, if possible, an indication of the spares likely to be needed.
(6) The Director shall from time to time, issue to all Ministries and Departments with copies to the Secretary to the Treasury, the Auditor-General and the regional head of the Auditor- General’s Office a list of stations where Mechanical Services Department workshop depots are situated.
(1) Heads of department shall ensure that officers responsible for the supervision of all plant and vehicles carry out inspection not less than once every month.
(2) Where during such inspection a plant or vehicle is found to be unserviceable, the officer-in- charge of the nearest Mechanical Services Department workshop shall be notified to that effect without delay.
(1) Drivers and officers-in-charge of vehicles shall be responsible for ensuring that such vehicles are carefully maintained and regularly serviced.
(2) Daily servicing tasks laid down by the Director shall be carried out under the supervision of the responsible officer.
(3) Vehicles shall be sent to the nearest Mechanical Services Department workshop at such intervals as are prescribed by the Director for routine servicing and inspection. Officers responsible for plant and vehicles shall advise the nearest Mechanical Services Department workshop of all additions or reductions of plant or vehicles strength under their supervision.
(4) Where it is noted in the Mechanical Services Department workshops that a vehicle is not being regularly serviced, the officer-in-charge of the workshop shall report the fact to the head of department concerned and to the Director, with a view to taking disciplinary action against the officer responsible for the failure.
(5) In the absence of a satisfactory explanation, the driver or officer in charge of the vehicle may be held liable for any damage to the vehicle which may occur as a result of the failure by such driver or officer to send the vehicle for servicing whenever due.
77. Director to issue bulletins
(1) The Director shall, from time to time, issue bulletins laying down procedures in connection with the running, maintenance and repair of plant and vehicles.
(2) The instructions contained in the bulletins must be carefully observed by all officers responsible for plant and vehicles.
78. Maintenance and repair by private firms
(1) Plant and vehicles shall not be taken to private firms or garages for maintenance or repairs except with the written authority of the Director. The Director shall authorise the maintenance or repair of plant or vehicles by private firms only in the following circumstances–
(a) where tenders have been invited;
(b) if there exists circumstances which render it impracticable to carry out the work in the Mechanical Services Department’s workshop.
(2) A record of all jobs entrusted to private firms shall be kept showing Government numbers and details of the work done and the amounts paid.
79. Officers liable for excess costs
Officers shall be held liable for any excess costs incurred by them in the maintenance and repairs of vehicles and plant which are attributable to their failure to comply with the foregoing regulations and the Financial Regulations.
PART X
TOOLS AND EQUIPMENT
For the purpose of this Part, unless the context otherwise requires–
“tools and equipment” means all hand tools, implements, camp equipment, drawing office and survey instruments, medical and surgical instruments and all articles of similar nature, whether or not they are of an expendable nature, which are not normally issued to officers personally for use in carrying out their official duties.
81. Tools and Equipment Control Officer
(1) Every head of department shall designate an officer to be a Tools and Equipment Control Officer (hereinafter in this Part referred to as the “Control Officer”) either for the Department or for any Provincial or District office of the Department.
(2) Every officer so designated shall maintain a Tools and Equipment Control Ledger (Form MSD 95).
82. Tools and Equipment Control Ledger
(1) All tools and equipment shall be taken on charge in the Tools and Equipment Control Ledger (Form MSD 95) in which shall be recorded all items acquired, issued to particular officers or written off or retained in the stores section.
(2) The number of tools and items of equipment issued to individual officers shall be entered into the relevant distribution column in the Tools and Equipment Control Ledger (Form MSD 95) which shall show the quantities issued to each officer and for which he must account.
(3) All issues and receipts by the Control Officer shall be supported by the Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 54) which shall be serially numbered.
83. Inventory of Plant, Tools and Equipment
(1) All officers to whom tools and equipment are issued by the Control Officer shall maintain an Inventory of Plant, Tools and Equipment (Form MSD 59A) which shall give details of all articles in their possession and which must correspond with the quantities stated to be in their possession in the Tools and Equipment Control Ledger (Form MSD 95).
(2) The Inventory of Plant, Tools and Equipment (Form MSD 59A) shall be posted from the issue and receipt vouchers maintained by the Control Officer.
84. Personal responsibility of officers
(1) Every officer to whom tools and equipment are issued shall be personally responsible for their safe custody and use until they are returned to store, or authority has been given for them to be written off.
(2) All officers shall take all reasonable precautions for the safe custody of the tools and equipment under their control and shall ensure that items issued to workmen under their supervision are returned promptly to their store.
85. Periodic checks of tools and equipment
Control Officers shall arrange for periodic checks at intervals of not less than twice in a year, of the tools and equipment in current use, either personally or by an independent officer designated by the controlling officer or head of department as the case may be.
86. Loss of tools or equipment to be reported
(1) All losses of tools or equipment shall be reported immediately to the Control Officer and an explanation of the circumstances in which the losses occurred shall be submitted by the officer responsible for the custody of such tools or equipment.
(2) A copy of the preliminary report shall be sent to the Ministry of Finance, Losses Section, Lusaka, and to the Auditor-General.
(3) The Control Officer shall investigate the loss and forward a full report to the head of department.
87. Write- off of tools or equipment
When the necessary authority has been received to write off deficient or unserviceable tools or equipment as provided for in Part XIII of these Regulations, such tools or equipment shall be recorded as having been returned to store before being written off and the authority for the write-off shall be quoted in the Tools and Equipment Control Ledger (Form MSD 95).
88. Hand-over of tools or equipment
(1) Where an officer is required to hand over tools or equipment in his charge to another officer prior to proceeding on leave, transfer or termination of appointment, as the case may be, all tools and equipment in the custody and charge of the outgoing officer shall be checked and a list of the tools and equipment handed over shall be signed by both officers and handed to the Control Officer.
(2) Where the Control Officer is satisfied that there are no shortages or that the outgoing officer is not responsible for any shortage which may appear at the time of the handing over, he shall issue a clearance certificate to such outgoing officer.
(3) Controlling officers and heads of department shall ensure that no final payment is made to an officer whose appointment is to be terminated unless such clearance certificate has been provided in respect of that officer.
(4) Where it becomes necessary for an officer to transfer any tools or equipment on his charge to another officer on occasions other than a complete hand-over, or prior to proceeding on leave, a list of the items handed over and signed by both officers shall be submitted to the Control Officer who shall make the necessary correcting adjustments in the Tools and Equipment Control Ledger (Form MSD 95).
(5) The officer handing over the items shall be responsible for ensuring that the provisions of this regulation are complied with.
PART XI
OFFICE MACHINERY
For the purpose of this Part, “office machinery” includes typewriters, adding machines, calculating machines, duplicators, stencil scanners, document copiers, dictating and transcribing machines, laminating equipment, postal franking machines, shredding machines and such other machines as are used in Government offices.
90. Plant, Tools and Equipment Control Ledger
(1) The Supervisor of the Office Equipment and Maintenance Services (hereinafter referred to as the “Office Equipment Supervisor”) at Lusaka shall maintain a Plant, Tools and Equipment Control Ledger (Misc. Form 59) of all Government office machinery.
(2) There shall be recorded in the Plant, Tools and Equipment Control Ledger (Misc. Form 59) the serial number, make, type and model of each machine, the Department having charge of the machine and the station at which it is located.
(3) A Government serial number shall be allocated to each machine by the Office Equipment Supervisor, which shall be stencilled or painted on the machine and shall be quoted in all correspondence or documents relating to such machine.
91. Transfer of office machinery
All transfers of office machinery between Ministries, Department or stations must be notified immediately to the Office Equipment Supervisor by the head of department concerned.
92. Purchase of office machinery
(1) The purchase of office machinery is the responsibility of the Office Equipment Supervisor.
(2) Every Ministry shall notify their requirements of office machinery including machines required by Departments operating trading accounts, to the Office Equipment Supervisor not later than the date on which the Ministry of Finance calls for the first draft estimates for the ensuing financial year.
93. Applications for supply of office machinery
Applications for the supply of any type of office machinery must be made by heads of department through their controlling officers to the Office Equipment Supervisor on the Application for Office Machines (Accounts Form 137).
(1) All office machinery shall be issued to Departments by the Office Equipment Supervisor who shall check and prepare the machinery for fitness prior to issue.
(2) The Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154) issued in duplicate shall accompany each machine, the original of which must be signed by the receiving officer and returned to the Office Equipment Supervisor without delay.
(3) Ministries and Departments shall receive from the Office Equipment Supervisor details of all new machines issued to their Ministries and Departments and should record them in the Plant, Tools and Equipment Control Ledger (Misc. Form 59).
95. Office Equipment Maintenance Service
(1) The Office Equipment Maintenance Service is established for the purpose of carrying out all repairs and overhauls of Government office machinery and to provide a regular inspection and maintenance service for all machines. The Office Equipment Supervisor shall arrange inspection tours as frequently as possible and shall notify stations concerned in advance of the inspector’s visit.
(2) No office machinery shall be taken to a private firm or a private mechanic for repairs without prior authority of the Office Equipment Supervisor in writing.
(1) Typewriters and other small machines in need of repair or overhaul shall be dispatched to the Office Equipment Maintenance Service in Lusaka or the nearest provincial workshop for the necessary work to be carried out.
(2) Every office machinery sent for repairs shall be carefully packed and moveable parts firmly secured to prevent damage in transit.
(3) Every office machinery sent for repairs shall be accompanied with the Office Machine Repair Order/Consignment/Receipt Note (Form OE. 1) giving the following information–
(i) Ministry/Department;
(ii) Station;
(iii) type of machine and manufacturer’s serial number;
(iv) the Government Number of the machine;
(v) details of known faults and defects;
(4) Where office machinery is sent from an out-station, a copy of this note and details of date of dispatch and mode of transport must be forwarded by post to the Office Equipment Supervisor or his provincial representative who, on receipt of this advice, shall list the machine as “In transit” and institute enquiries if it is not received within a reasonable time.
(5) Failure to advise the Office Equipment Supervisor of dispatch may result in the loss of machinery in transit being discovered too late for a claim against the railway or transport contractor to succeed and where this occurs, the dispatching officer shall be held personally and pecuniarly responsible for any loss which may be suffered by the Government.
(6) In the case of large machinery which cannot be packed and dispatched to Lusaka or the provincial workshop, a full report on the machinery shall be forwarded to the Office Equipment Supervisor or his provincial representative, as appropriate, who shall advise on what action to be taken.
[Am by SI 127 and SI 204 of 1986.]
97. Minor repairs and adjustments
(1) All office machinery located in Lusaka shall be sent to the Office Equipment and Maintenance Service Workshop when any repair of adjustment is required.
(2) In the case of office machinery situated outside Lusaka, minor repairs may be made locally if facilities are available and subject to the following conditions–
(a) where the cost in each case does not exceed K25 (a quotation having been obtained in each case); and
(b) where the cost is to be met from the vote of the Department having charge of the machine.
(3) If the estimated cost exceeds K25, the machinery must be dealt with as laid down in regulation 96.
(4) Where the Office Equipment Supervisor considers it uneconomical for defective machinery to be sent to the nearest workshop for repairs he may authorise such repairs to be carried out locally provided the cost does not in each case exceed K50.
98. Unserviceable office machinery
(1) All office machinery considered unserviceable shall be sent to the Office Equipment Supervisor for examination immediately such machinery ceases to be of use. If the Supervisor finds that the machinery is beyond economic repair he shall inform the head of department accordingly and hold the machinery for inspection by a Board of Survey.
(2) Where the Office Equipment Supervisor if of the opinion that a particular machinery is beyond economic repair, he shall authorise the head of department to strike the machinery off charge and shall amend the Ministry’s Plant, Tools and Equipment Control Ledger (Misc. Form 59) accordingly.
(3) Unserviceable office machinery shall remain on charge to the Office Equipment Supervisor pending a Board of Survey’s recommendations.
(4) Boards of Survey shall not recommend the disposal of any unserviceable office machinery presented for examination by any officer other than the Office Equipment Supervisor.
99. Register of office machinery on charge
Controlling officers shall be responsible for all office machinery on charge to their Ministries or Departments and shall maintain at each Ministry and departmental headquarters, a register of such items showing Government and manufacturer’s serial numbers, make, type and location of all machines on their charge.
100. Cost of transporting office machinery
All charges incurred in the transportation of office machinery between the Office Equipment Workshop and Departments shall be met by the Department forwarding the machinery.
Any office machinery not in use should be returned to the Office Equipment Supervisor for re-allocation.
102. Removal of office machinery from Government offices
(1) Office machinery which is the property of Government should not be removed from Government offices for use in private homes without the specific authority of the head of department in writing.
(2) Before any office machinery is removed from a Government building, full details of the officer taking such machinery and the address to which it is being taken must be recorded in the departmental register of office machinery.
103. Loss or theft of office machinery
(1) In the event of theft or loss of office machinery, the Office Equipment Supervisor and the police must be informed of the full particulars of such machinery without delay.
(2) A copy of the preliminary report shall be sent to the Ministry of Finance, Losses Section, Lusaka, and to the Auditor-General and the regional head of the Auditor-General’s Office.
(3) Any authority for write-off subsequently received in respect of the loss shall be recorded in the Plant, Tools and Equipment Control Ledger (Misc. Form 59) maintained by the Ministry or Department concerned and an advice sent to the Office Equipment Supervisor.
PART XII
BOARDS OF SURVEY, STANDING ACCIDENTS BOARD AND PROVINCIAL STANDING ACCIDENTS COMMITTEE
(1) All public stores shall be examined by a Board of Survey at least once in a year.
(2) The examination of public stores shall take place–
(a) in the case of allocated stores, at any time during the year;
(b) in the case of unallocated stores, at the close of each financial year.
Special Boards of Survey may be appointed to examine and report on unserviceable or surplus public stores whenever it is considered necessary so to do.
106. Appointment of Boards of Survey
All Annual or other Boards of Survey shall be appointed as follows–
(a) in the case of the Annual or Special Board of Survey at Lusaka, by the Secretary to the Treasury;
(b) in the case of the Annual or Special Boards of Survey in other Provinces, by the Provincial Secretary to the Treasury of the Province concerned; and
(c) in extreme cases of urgency where it is necessary to deal with perishable articles without delay in order to avoid possible loss to Government, Town Clerks may appoint a Board, under advice to the Provincial Permanent Secretary, concerned.
107. Composition of Boards of Survey
Every Annual Board of Survey or Special Board of Survey shall consist of a Chairman who must be a senior officer not below the rank of Executive Officer and not less than two other members.
A notification for convening a Board of Survey shall be sent to the Chairman and members of the Board concerned and the Chairman shall be responsible for arranging the time and venue of the meeting with the members
[Am by SI 204 of 1986.]
The following forms shall be used, except where Departments have their own special forms, and shall be sent by the convening officer to the Chairman of the Board–
(a) Board of Survey on Stores (Misc. Form No. 37);
(b) Statement of Discrepancies (Misc. Form No. 38);
(c) Surplus/Redundant/Unserviceable Stores (Misc. Form No. 39);
(d) Surplus/Redundant/Unserviceable Stores to be transferred to other Organisations (Misc. Form No. 39); and
(e) Report on Storage Accommodation (Misc. Form No. 40).
110. Attendance of officer-in-charge of stores
The officer in direct charge of the stores under survey shall personally be present while the Board is being held and shall give every facility to members of the Board.
111. Ledgers, etc., to be entered up-to-date
All stores ledgers and inventories shall be entered up-to-date by the responsible officers before the Board of Survey begins its work.
112. Duties of Annual Boards of Survey
(1) Every Annual Board of Survey shall make a physical count of the stores held and compare the actual quantities found with the balances shown in the stores ledgers or inventories.
(2) At the close of every examination of public stores, the Annual Board of Survey shall record its findings on the appropriate forms.
(3) All unserviceable and obsolete stores shall be removed to a separate place where they shall be retained until directions are issued for their disposal.
(4) When discrepancies in public stores are discovered, the officer-in-charge of such stores shall be requested to give a full report on such discrepancies.
113. Inspection of storage premises
(1) All Boards of Survey shall inspect the storage premises for public stores paying particular attention to its cleanliness, suitability and security, the arrangement and classification of the stock, and the general condition of the storage premises and the public stores therein.
(2) Special care should be taken in testing the security of firearms, other classified items of stores and dangerous drugs.
114. Report of Board of Survey
(1) The Chairman of the Board of Survey shall forward all the copies of the Board’s Report, duly signed and stamped with his official departmental stamp, to the Secretary to the Treasury by whom the Board was appointed.
(2) A Board of Survey appointed by a Provincial Permanent Secretary, shall report to him about any officer who has contributed to the loss, damage or unserviceability of any public stores.
115. Request for appointment of Annual Board of Survey
Where an officer in charge of public stores discovers, at the end of a financial year, that public stores in his charge have not been examined by an Annual Board of Survey during that year and that no arrangements have been made for such an examination to take place, he shall, without delay, report to the Secretary to the Treasury in the case of Lusaka, or the Provincial Permanent Secretary, in the case of other Provinces, who shall then appoint a Board of Survey immediately.
116. Procedure for disposal of unserviceable and surplus stores at Foreign Missions
(1) At all Zambia Foreign Missions, applications for the disposal of unserviceable and surplus stores shall be forwarded to the Secretary to the Treasury through the Permanent Secretary in the Ministry responsible for foreign affairs, who shall endorse his own recommendations thereon.
(2) In the case of vehicles and other equipment a technician’s report on the condition of the vehicle or equipment must accompany the application.
(3) The Secretary to the Treasury shall consider the recommendations and shall decide whether or not a Board of Survey should be appointed.
(4) Where it is decided to dispense with a Board of Survey, the Secretary to the Treasury shall issue such directions as he considers appropriate in the circumstances for the disposal of the public stores in question.
117. Copies of authority for disposal of unserviceable or surplus stores to be sent to Auditor-General
Whenever authority is issued by the Secretary to the Treasury for the disposal of unserviceable or surplus stores, copies of such authority shall be sent to the Auditor-General.
118. Circumstances where Annual Board of Survey not necessary
In the case of public stores which have been completely verified at least once during the year by a duly appointed stock verifier, an Annual Board of Survey may be dispensed with but only on the specific authority of the Secretary to the Treasury concerned.
119. Request for Special Board of Survey on unserviceable stores
(1) Where for any reason an officer holding unserviceable stores deems it expedient that certain items should be disposed of before the next Annual Board of Survey, he shall submit an application in writing for a Special Board of Survey to be convened to examine such items.
(2) Every application for a Special Board of Survey shall be accompanied by a list of the public stores concerned on the Surplus/Redundant/Unserviceable Stores (Misc. Form No. 39) which shall be submitted through the head of department to the Secretary to the Treasury for public stores located in Lusaka or to the Provincial Permanent Secretaries in the case of other Provinces, who shall appoint such a Board.
(3) Where perishable public stores at out-stations are involved and immediate action is required to avoid loss to the Government, the officer-in-charge of the public stores may apply directly to the Provincial Permanent Secretary or the Town Clerk concerned; and where a request is made to the Town Clerk, the Provincial Permanent Secretary shall be informed.
(4) All Boards of Survey appointed in accordance with the foregoing provisions of this Regulation shall examine only the stores listed on the Surplus/Redundant/Unserviceable Stores (Misc. Form No. 39) submitted for such purpose and the storage premises thereof and shall complete Misc. Forms Nos 39 and 40 only.
There shall be a Standing Board of Survey based at Lusaka for unserviceable mechanical plant, vehicles and other items of costly equipment located in the Lusaka District.
121. Composition of Standing Board of Survey
The Standing Board of Survey shall consist of a Deputy Permanent Secretary from the Cabinet Office, who shall be the Chairman and the following members–
(a) an officer not below the rank of Deputy Permanent Secretary from the Ministry responsible for finance;
(b) an officer not below the rank of Deputy Permanent Secretary from the Ministry responsible for works and supply;
(c) an officer not below the rank of Senior Valuations Officer, from the Provincial and Local Government Administration Division;
(d) an officer not below the rank of Senior Superintendent of Police from the Ministry responsible for home affairs; and
(e) an officer not below the rank of Senior Mechanical Inspector from the Mechanical Services Department.
122. Report of Standing Board of Survey
(1) The Chairman of the Standing Board of Survey shall forward all the copies of the Board’s report, duly signed and stamped with the official stamp, to the Secretary to the Treasury.
(2) Where during any inspection, it becomes evident that plant, vehicles, or equipment have become unserviceable owing to misuse or negligent acts of any officer or failure of any officer to adhere to standing instructions with regard to the operation or maintenance of such plant, vehicles, or equipment, the inspecting officer shall draw attention to this fact in his inspection report and it shall be the duty of the controlling officer concerned to instruct the officer-in- charge of the plant, vehicles or equipment to investigate the matter and report to the Standing Board of Survey.
(3) The report submitted under sub-regulation (2) must clearly indicate whether any person or persons should be held liable for the loss or damage caused to such plant, vehicles or equipment and whether disciplinary action is called for where misuse or negligent operation or maintenance has materially contributed to the unserviceability of the plant, vehicles or equipment.
122A. Standing Accidents Board and committees
There shall be the following Board and committees for the purpose of considering accident cases involving plant and vehicles belonging to the Government–
(a) a Standing Accidents Boards for Lusaka; and
(b) nine provincial standing accidents committees to deal with cases arising in the respective provinces.
[Am by SI 69 of 1995.]
122B. Composition of Standing Accidents Board
(1) The Board shall be composed of–
(a) a Permanent Secretary from the Cabinet Office, who shall be Chairman;
(b) an officer not below the rank of State Advocate from the Ministry responsible for legal affairs, who shall be the Vice-Chairperson;
[Reg 122B(1)(b) am by reg 2 of SI 40 of 1999.]
(c) an officer not below the rank of Senior Personnel Officer from the Personnel Division;
(d) an officer not below the rank of Superintendent from the Zambia Police Force;
(e) an officer not below the rank of Senior Mechanical Engineer from the Ministry responsible for works and supply; and
(f) an officer not below the rank of Senior Stock Verifier from the Ministry responsible for finance.
(2) The committee shall be composed of–
(a) the Permanent Secretary of the Province who shall be Chairman;
(b) the Deputy Permanent Secretary of the Province who shall be Vice-Chairman;
(c) the Provincial Superintendent of Police;
(d) the Provincial Commissioner of Works;
(e) the Provincial Agricultural Officer; and
(f) the Provincial Education Officer.
(3) The Boards shall have a full-time Secretary, while a committee shall have a part-time Secretary, who shall take no direct part in the proceedings of the Board or committee, as the case may be.
(4) The Secretary to the Treasury in the ministry responsible for finance shall notify members of the Board of their appointments and shall also inform the Secretary of the Board of those appointments.
(5) The Permanent Secretary of each Province shall notify members of the committee of their respective appointments and shall also inform the Secretary of the committee of those appointments.
[Am by SI 69 of 1995.]
122C. Proceedings of Standing Accidents Board
(1) The Board shall meet at least twice in every calendar month while a committee shall meet at least once in every calendar month.
(2) At any meeting of the Board or a committee, four members shall constitute a quorum.
[Am by SI 69 of 1995.]
122D. Procedure for reporting accidents
(1) All accidents in Lusaka involving plant and vehicles shall be reported to the police, the Secretary to the Treasury in the ministry responsible for finance and the Board.
(2) All accidents which take place outside Lusaka shall be reported to the police, the committee, the Provincial Commissioner of Works, and the Permanent Secretary for the province.
(3) The driver, or the officer who had charge of the vehicle when the vehicle was involved in an accident shall make a preliminary report on the Preliminary Accident Report Form M. E. 1 (b) within forty-eight hours of the accident and shall submit Traffic Accident Form No. M. E. 1 (a) Parts I and II to the Board or the committee concerned within seven days of the submission of the Preliminary Accidents Report Form M. E. 1 (b).
(4) As soon as a police officer has visited the scene of the accident and recorded statements from the parties involved in the accident, the ministry that owns the damaged plant or vehicle shall take that plant or vehicle to the nearest depot of the ministry responsible for works and supply where a mechanical inspector shall carry out a detailed inspection of the plant or vehicle.
(5) A mechanical inspector shall, immediately after carrying out the inspection referred to in paragraph (a), submit a report on the Initial Plant Inspection Report Form No. MSB 65 or Initial Vehicle Inspection Report Form No. MSB No. 64, as the case may be, and Repair Assessment Form No. M. E. 28 to the head of the Department whose plant or vehicle was involved in the accident.
[Am by SI 69 of 1995.]
122E. Representations of police officer
(1) A police officer referred to in sub-regulation (4) of regulation 122D shall make representations concerning the accident to the Board or a committee and shall when doing so present the following documents–
(a) Initial Plant Inspection Report Form No. MSB 65, or Initial Vehicle Inspection Report Form No. MSB 64, as the case may be, and Repair Assessment Form No. M. E. 28;
(b) a report from the traffic police regarding the accident;
(c) a sketch plan of the scene of the accident where this is not already incorporated in the police report;
(d) if prosecution of the driver of the vehicle involved in the accident has taken place, a copy of the judgment of the Court;
(e) a statement made by the operator of the plant or the driver of the vehicle giving an account of the accident;
(f) a statement made by any witness to the accident;
(g) a statement of the officer who had charge of the vehicle prior its involvement in the accident; and
(h) any other information which may be of assistance to the Board or the committee in disposing of the case.
(2) The Board or a committee shall consider each case on the weight of the evidence available and make a recommendation to the Ministry or Department which had charge of the plant or vehicle.
(3) The decisions of the Board or a committee shall be recorded in its minutes book and shall be communicated to the Head of Department and the Controlling Officer in the Ministry or Province which had charge of the plant or vehicle, and to the Secretary to the Treasury, on Form SAB. 10.
[Am by SI 69 of 1995.]
PART XIII
WRITE-OFF AND DISPOSAL OF UNSERVICEABLE STORES, DISCREPANCIES, LOSSES, ETC.
123. Unserviceable expendable stores
(1) Heads of department may authorise the write-off, at periodic intervals, of expendable stores which have become unserviceable due to fair wear and tear or any other cause not attributable to negligence or improper use, subject to the following limits–
(i) the original value of any one item to be written off does not exceed K100; and
(ii) the total original value of items to be written off does not exceed K200 in any particular category.
(2) If in any case it is expected that the above values shall be exceeded, then the public stores in question must be examined by a Board of Survey.
(3) Applications to write-off unserviceable expendable stores shall be made by the officer-in- charge of the stores on the List of Expendables to be written off (Misc. Form No. 41) which shall be completed in quadruplicate and forwarded through the departmental stores supervisory officer to the head of department who shall then record his decision on the forms and dispose of the copies as follows–
(a) original to the officer-in-charge of stores;
(b) duplicate to the Secretary to the Treasury;
(c) triplicate to the Auditor-General;
(d) quadruplicate to be retained by head of department.
(4) The completed original List of Expendables to be Written off (Misc. Form No. 41) shall constitute authority to write-off the articles listed thereon and shall be numbered and used as a voucher to support the necessary entries in the stores ledger and inventories. The public stores concerned shall then be destroyed or otherwise disposed of in accordance with the instructions of the head of department.
(5) If the write-off of any item listed is not approved by the head of department, such items must be set aside for examination by a Board of Survey to be appointed.
(6) For the purpose of this Regulation, “expendable stores” means crockery, linen, blankets, clothing, hand tools and foodstuffs but shall not include furniture and furnishings.
124. Other unserviceable stores
(1) The following classes of public stores shall be examined by a Board of Survey and may only be written off and disposed of in accordance with the final decision recorded on the Board of Survey papers–
(a) unserviceable non-expendable stores; or
(b) obsolete stores.
(2) Heads of department holding public stores stated above shall, in the case of general public stores, call for a Special Board of Survey or, if delay in the examination of such stores is not likely to lead to loss or inconvenience, hold the public stores separately for presentation to the next Annual Board of Survey.
(3) In the case of vehicles or plant, application for a Board of Survey shall be made in accordance with the provisions of Part XII, and in the case of office machinery an application for a Board of Survey shall be made in accordance with the provisions of Part XI.
125. Stores surplus to requirements
Departments holding serviceable stores which are in excess of their requirements, whether used or unused, shall consult the Director of Supplies regarding their disposal. The fullest possible details must be given to enable the Director to recommend the best method of disposal.
126. Report on losses of, or damage to, public stores
All losses of, or damage to, public stores shall be reported immediately to the Secretary to the Treasury through the controlling officer.
127. Processing of loss report.
Every loss report submitted shall be processed in accordance with the instructions contained in Part XIV of the Financial Regulations.
(1) Discrepancies between ledger and inventory balances and actual stocks found on checking public stores shall be investigated immediately by the responsible officer.
(2) If after investigation such discrepancies have been found to be the result of accounting errors, necessary adjustments shall be made.
(3) Where the discrepancies cannot be attributed to accounting errors and only minor shortages or surpluses are involved and there is no reason to suspect fraud or negligence, the following action shall be taken–
(a) deficiencies shall be dealt with as losses of stores in terms of regulation 126;
(b) surpluses shall immediately be taken on charge in the stores ledger or inventory and a stores receipt voucher prepared to support the entry.
(4) Adjustments of the deficiencies in the stores ledger or inventories shall be made only on receipt of the authority to write off.
129. Authority to write off stores
(1) The authority to write off deficient and unserviceable stores, provided theft, fraud, negligence, etc., are not involved, has been delegated by the Secretary to the Treasury as follows–
(a) in the case of unserviceable expendable stores, heads of department may authorise the write-off as laid down in regulation 123;
(b) in the case of deficient and, unserviceable stores, the write-off shall be done by controlling officers on the recommendation of a Board of Survey and only in case where the total original value under one category of public stores does not exceed K200 and the original value of any individual item thereof does not exceed K100.
(2) Where the limits specified in paragraph (b) of subregulation (1) are exceeded, and in every case where theft, fraud or negligence is involved, write-off shall not be effected without prior authority of the Secretary to the Treasury.
130. Action on receipt of authority to write off
(1) On receipt of the completed papers of a Board of Survey or other authority to dispose of public stores, action must be taken immediately in accordance with the final decision recorded therein. Ledger entries for written off public stores or surpluses taken on charge must be supported by the Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154) quoting the relevant authority.
(2) Where a Board of Survey recommends the sale of unserviceable or surplus stores, the head of department having charge of such stores shall sell them accordingly and shall record the following information on Misc. Forms Nos 39 and 41–
(a) prices realised for each item; and
(b) details of the official receipt on which the proceeds have been brought to account to revenue.
PART XIV
SALE OF PUBLIC STORES
131. Authority for sale of public stores
Public stores shall not be sold without the prior approval of the Secretary to the Treasury which will be given only when the sale is considered to be in the public interest and provided that such public stores cannot be repaired and are not for re-sale.
132. Sales to be on cash basis
Sales of public stores shall normally be made on a cash basis and such public stores shall not be handed over until payment has been received. Details of the receipt issued for the sum paid shall be recorded on the Stores Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154).
133. Classification of sale proceeds
(1) Proceeds from sales of public stores shall be allocated to revenue accounts as follows–
(a) full landed cost or the current issue price as the case may be shall be credited to revenue head, “fees of Court or office” sub-head-”sale of Government Stores”;
(b) customs duty to revenue head “customs and excise” sub-head “Customs Duty”;
(c) Value Added Tax to revenue head-”Customs and Excise”, and sub-head-”Value Added Tax”;
(d) Departmental charges to-revenue head and sub-head as in (a) above.
(2) Where the stores are of a significant amount and have been purchased during the financial year in which they are sold and, in consequence of the original purchase the provisions under that sub-head of expenditure is likely to be inadequate for the service of the whole year, an application for supplementary provision not exceeding the total of the amounts credited to revenue accounts under paragraphs (a), (b), (c) and (d) in sub-regulation (1) may be submitted to the Secretary to the Treasury.
134. Sale of surplus and unserviceable stores
(1) The sale of surplus and unserviceable stores shall only be made by auction or by tender after public advertisement except where the approval of the Secretary to the Treasury has been obtained for their being sold otherwise.
(2) Ledger entries in respect of public stores disposed of by sale, auction or by any other method, must be supported by details of the receipts issued for the proceeds.
The provisions of regulation 133 shall not apply to Ministries operating an approved Trading Account.
PART XV
TRANSPORT OF PUBLIC STORES, LOSSES IN TRANSIT, CLAIMS, ETC.
136. Clearing of public stores arriving from outside Zambia
(1) Except where separate arrangements exist for Ministries or Departments to clear their own public stores, clearance through customs and from carriers of all public stores arriving from outside Zambia shall be undertaken at Lusaka, Livingstone and Ndola by the Chief Stores Officer at those stations. In the case of other stations, clearance shall be effected by a representative of the Ministry or Department concerned.
(2) Departments must ensure that documents such as Bills of Lading or import licences which are required by the officer whose duty is to clear the goods are sent to such officer in good time.
137. Responsibilities of officers for clearing consignments
(1) Heads of department to whom public stores are consigned must clear and take delivery of such public stores immediately they receive advice of arrival of the consignment from the carriers.
(2) Demurrage, storage and other charges incurred as a result of failure to clear consignments shall be surcharged against the officer responsible if such officer is found to have been negligent.
(3) Before delivery is accepted, packages must be carefully checked against the relevant railway, airways or other transport advice note and where applicable, the goods should be weighed and the weights compared with those marked on the packages or stated on the invoice. Special attention should be given to packages containing fragile articles.
(4) Packages showing signs of damage or having been tampered with should be treated with caution and should be opened and examined in the presence of an official of the carrier before delivery is accepted and the contents checked against the packing note or invoice.
(5) If articles are found to be missing or damaged, a certificate of loss or damage must be obtained from the carriers and a qualified receipt given before accepting delivery.
(6) When delivery has been accepted and detailed examination of the goods has not been possible, the receipt given to the carrier shall be endorsed “unexamined”. Such public stores shall be examined immediately following acceptance and any damage or discrepancy reported immediately to the carrier or supplier.
(7) Officers charged with the duty of clearing all consignments must ensure that all the regulations of the carriers in this respect are complied with.
138. Responsibility for lodging claims
(1) The officer taking delivery of public stores shall be responsible for notifying the carrier or supplier of such public stores of any damage or loss in a consignment received.
(2) In the case of damage or loss in transit being sustained, the officer receiving the consignment shall immediately prepare a Stock Discrepancy Report (Accounts Form 152) and advice of claim and submit the original to the carriers concerned with two copies to his head of department.
(3) A detailed report of the circumstances relating to the damage or loss must be given on the reverse of the copies sent to departmental headquarters.
(4) Where a claim lies against the supplier, the receiving officer shall immediately advise the supplier of the discrepancy, in writing, and shall forward a copy of his letter to the head of department together with a detailed report, in duplicate.
(5) The responsibility for lodging the detailed claim with the carriers or suppliers or authorised Government agencies shall, in each case, be with the appropriate officer at the departmental headquarters.
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