Regolamenti dwar Finanzi Ġenerali

LEĠISLAZZJONI SUSSIDJARJA 601.01

REGOLAMENTI DWAR IL-FINANZI ĠENERALI

11 ta’ April, 2017

L-AVVIŻ LEGALI 100 tal-2017.

The title of these regulations is the General Financial

Regulations, 2017.

In these regulations, unless the context otherwise

requires -

"the Act" means the Public Finance Management Act;

"accounting system" means the accounting standards, policies

and the electronic accounting software system either adopted or

authorised by the Ministry responsible for Finance;

"authorised bank" means any bank which for the time being is

entrusted with the keeping of public moneys as defined in the Act;

"below-the-line account" means those special funds and

accounts, deposits and advances, the receipts and payments in respect

whereof are not credited or debited to the Consolidated Fund;

"Permanent Secretary" means the Permanent Secretary to the

Ministry responsible for Finance;

"Public Account" means the public account held by the

Government of Malta with the Central Bank of Malta;

"subsidiary accounting system" means any manual or

electronic system, which would be subsidiary to the accounting

system and in which financial transactions of whatever nature are

recorded;

"value" means the original value on date of acquisition; and

"accounting officer", "Consolidated Fund", "estimates",

"financial year", "Minister", "public moneys" "revenue" and "vote"

have the same meaning as is assigned to them in article 2 of the Act.

A. ACCOUNTING OFFICERS

The Accountant General shall be the chief accounting

officer of the Government and, subject to these regulations and to

such instructions as may, with the authority of the Minister, be

issued by the Permanent Secretary, the accounting operations of

the Government are under his general management and

supervision. It shall be nevertheless the duty of all accounting

officers to ensure that these regulations are duly observed.

GENERAL FINANCIAL

It shall be the duty of the Accountant General in his

capacity as chief accounting officer -

(a)

to see that the proper system of account is

established in every department and to ensure that instructions

are issued accordingly;

(b)

to exercise supervision over the receipts of

public revenue and as far as possible to secure its punctual

collection;

(c)

to bring promptly to account, under the proper

heads and sub-heads, all moneys, whether revenue or other

receipts, paid into the Treasury or accounted to him;

(d)

to ensure that proper provision is made for the

safe keeping of all public moneys, stamps, entertainment duty

tickets, securities and valuable documents;

(e)

to exercise supervision over all the officers of

his department entrusted with the receipt or expenditure of

public moneys, and over the accounting officers, and to take

precautions, by the maintenance of efficient checks, including

surprise inspections, against the occurrence of fraud,

embezzlement or negligence;

(f)

to supervise the expenditure and other

disbursements of the Government; to take care that no

payment is made which is not covered by proper authority,

expressed or referred to on the voucher relating to it; and, in

case of any apparent extravagance or of any apparent defect in

the provision for a charge owing to the exhaustion or absence

of a vote, to call the attention of Government in writing to the

matter;

(g)

promptly to charge in his accounts under the

proper heads and items all disbursements of the Government,

whether expenditure or other payments; and

(h)

to render the accounts for audit and to prepare

the financial statements and returns.

The Accountant General shall report to Government

any material irregularity connected with the public accounts that

may be brought to his notice.

(1)

All accounting officers shall be personally

responsible for the due performance of the financial duties of their

departments or officers, for the proper collection and custody of all

public moneys receivable by them, for expenditure and other

disbursements and for the accuracy of the accounts rendered by them

or under their authority.

(2) No officer will be relieved of any part of his

responsibilities should he depute to his subordinates the performance

of duties which he should have performed himself.

(3) The responsibility of the Auditor General for checking

and reporting any shortcomings in connection with the public

accounts or finances shall not absolve any officer from his

responsibility for complying, or securing compliance, with

instructions within the scope of his own authority.

(4) All accounting officers, operating or intending to

operate subsidiary accounting systems, whether manual or electronic,

are required to bring them to the attention of the Accountant General.

B. THE ESTIMATES

The Permanent Secretary shall be the chief financial

adviser of the Government and is responsible for the preparation of

the annual estimates of revenue and expenditure whilst their

implementation shall be the responsibility of the Ministry in

respect of which the respective estimates appear, in terms of the

Fiscal Responsibility Act.

The estimates of revenue and the estimates of

expenditure of each department shall be prepared by the respective

Head of Department and forwarded through the Minister

responsible for his department to the Permanent Secretary together

with any information that may be required including the provisions

emerging from article 14 of the Fiscal Responsibility Act.

The estimates shall be divided into such heads and

sub- heads and items as the Minister may direct. They shall show

against each item of revenue and expenditure the amount estimated

for the coming financial year, the amount of the approved estimate

of the current financial year and the actual revenue and expenditure

of the last completed financial year.

(1)

Where the expenditure of a department is

provided partly by annual votes and partly by special law, the amount

provided by law shall be suitably indicated so that the estimates will

show under each head every item which is expected to come in

course of payment during the year of estimate, including not only

those which are submitted to the House of Representatives for

discussion and appropriation but also those which, being already

provided, are included in the estimates for information only.

(2) The law authorising the provided expenditure shall be

named in each case.

The estimates of revenue and the estimates of

expenditure shall be preceded by abstracts showing the totals of all

heads in the estimates. The abstracts shall show in separate columns -

(a)

the actual revenue and expenditure of the last

complete financial year;

(b)

the approved estimates for the current financial

year;

(c)

the revised estimates for the current financial

year; and

(d)

the estimated revenue and expenditure for the

next following financial year.

The estimates of revenue shall include the gross

receipts of Government, except repayments of advances, proceeds

of loans appropriated by law for special works, receipts from sales

of investments, deposits and remittances. They shall include all

fees, dues, fines and rents payable into the Treasury.

The revenue shall be arranged under comprehensive

heads. It falls generally into four broad classes

(a)

duties, taxes, licences, fees and other similar

receipts;

(b)

receipts for, or in aid of, specific Government

services;

(c)

receipts on account of undertakings of a

commercial character; and

(d)

revenue from Government property such as

land, houses and investments.

The said classes may be subdivided into several heads.

No head, however, shall comprise items coming under different

classes and revenue derived from taxation should be easily

distinguishable from revenue not so derived.

The estimates of expenditure shall be framed so as to

show as nearly as possible the amounts which it is expected will

actually be spent during the financial year. Every head of

expenditure shall include, as far as possible, all the items relating

to that particular service so as to show clearly the total estimated

cost of that service during the financial year.

Each Head of Department shall ensure that all services

that can be reasonably foreseen are included in his departmental

estimate and that no unauthorized provision is inserted therein.

The estimates of expenditure shall be subdivided

under the headings "personal emoluments", "operational and

maintenance expenses", "programmes and initiatives" and

"contributions to Government entities".

(1)

Under "personal emoluments" there shall appear

the basic salaries of public officers, all allowances such as personal,

duty, entertainment, acting, expatriation and house allowances,

allowances in lieu of quarters, fuel and light, clothing allowances

paid in cash, fees, percentages or commissions, and social security

contributions payable by Government as employer.

(2) Travelling and transport allowances being granted in

consideration of expenditure on the public service are not to be

included as items of personal emoluments.

(3) Pensionable emoluments shall be distinguished from

those not pensionable by an asterisk or other indication.

(1)

Where an officer receives emoluments under

more than one head, the fact shall be indicated by cross references or

explanatory footnotes.

(2) Any pension or compensation allowance or other

emoluments in respect of public service, including the provision of

an official residence, shall be also shown.

Under "operational and maintenance expenses" there

shall be included all services of a recurrent nature other than

personal emoluments which can be properly apportioned to the

particular department.

(1)

The total personal emoluments of each

department will make up one sub-head and small items under

"operational and maintenance expenses" not of a distinctive character

may be grouped under a sub-head of "incidental expenses". Items not

so grouped shall be shown as separate sub-heads.

(2) No

provision

shall

be

made

for

"unforeseen

expenditure".

No items of receipt or expenditure shall be included

under the head "miscellaneous" which can appropriately be placed

under any other head, and, if necessary, new sub-heads shall be

opened for any such items.

New heads or sub-heads shall be opened for items of

receipt or expenditure not properly falling within any of those

already appearing in the estimates.

All proposals for new works or services or additional

personnel for which it is desired to make provision in the estimates

shall be forwarded in advance of estimates by Heads of

Departments to the Permanent Secretary through the Minister

responsible for their department.

(1)

No proposal shall be advanced without full

information on its financial aspects and as accurate an estimate as

possible of the funds likely to be required.

(2) The provision of funds in excess of those estimated for

may be refused unless it can be shown that the causes of the excess

were beyond the knowledge or control of the department and that

there was no negligence in the preparation of the original

estimates.

The estimates shall be accompanied by explanations

respecting every item of an unusual nature therein comprised and

of any important difference under each item between the proposed

expenditure or anticipated revenue and the approved estimates for

the preceding year, as shown in the parallel columns.

Estimates for works and services of a capital nature

shall be drawn up in accordance with such instructions as may be

issued from time to time by the Minister.

The estimates shall be accompanied by a statement of

the assets and liabilities of the Government at the close of the last

completed financial year, and a statement showing the estimated

financial position of the Government at the beginning of the

financial year to which the estimates relate.

(1)

The Permanent Secretary may, as and when

required during the financial year, call upon Heads of Departments to

submit forecasts of the total estimated expenditure to be brought to

charge during the financial year under the heads of expenditure under

their control.

(2) Such forecasts shall show for each sub-head of the

estimates the amount provided, the anticipated expenditure, and

any variations from the amount provided, together with an

explanation for such variations and with references to any

authorities which may have been obtained therefor.

(1)

The insertion in such forecasts of an anticipated

excess does not of itself constitute any authority for incurring it.

(2) Such authority shall be in each case applied for

separately and full reasons shall be given justifying the excess

expenditure.

Forecasts of revenue, on the same lines as those for

expenditure, may be asked for by the Permanent Secretary as and

when required during the course of the financial year.

C. RECEIPTS

All receipt entries in the accounts shall be vouched for

on the form prescribed by or under any law or regulation.

(1)

Except where otherwise provided and in cases

where receipts are not required or the Minister has otherwise

directed, accounting officers shall record all revenue in the

accounting system. Where the revenue is recorded immediately in the

accounting system, a receipt shall be generated. Where the receipt is

issued from another subsidiary accounting system or manually, these

receipts shall also be recorded in the accounting system and a receipt

shall be generated from therein.

Where manual receipts are issued, these must be from books of

forms bearing printed consecutive numbers.

(2) Receipting of revenue, including the custody of receipts,

shall be effected as directed by the Accountant General.

(3)

Cancelled receipts shall be retained and recorded.

All licences and permits for which payments are made

shall be issued from counterfoil books printed with consecutive

numbers.

Unless otherwise authorised by the Permanent Secretary,

any sum of one hundred euro (€100) or upwards held by every

accounting officer, other than the Accountant General, shall be

deposited daily into an authorised bank or into the Public Account

Provided that all monies received, however small the

amount, shall be deposited into an authorised bank or into the

Public Account every Friday and on the last working day of the

month.

Revenue deposited at the Public Account shall be

supported by a printed receipt copy and the Central Bank of

Malta’s deposit slip and other documentation as may be required

by the Accountant General.

Whenever a public officer, not being a regular

collector of revenue, receives public money, he shall pay it to the

Accountant General or to the accounting officer of his department

without delay, obtaining a receipt for the amount so paid in.

(1)

In all cases the gross amounts received shall be

paid into or accounted for to the Treasury.

(2) Subject to the provisions of regulation 46, gross

receipts are to be credited to the proper sub-head of Revenue

appearing in the estimates.

Between the time of receipt and the time of payment

into an authorised bank or the Public Account, or to an accounting

officer, no public money shall be made use of in any way

whatsoever; nor shall any officer advance or lend any sum for

which he is answerable to the Government.

If at any time the public revenue sustains a loss by

reason of the neglect or fault of any officer, he shall be liable to be

surcharged with the amount.

(1)

Cheques may be accepted in payment of

amounts due subject to the following provisions

(a)

cheques drawn on persons or institutions abroad

may only be accepted with the prior authority of the Head of

Department;

(b)

no post-dated cheques may be accepted;

(c)

the validity thereof shall depend on bank

clearance approval.

(2) Accounting officers shall forward daily to the authorised

bank indicated for such purpose by the Accountant General any

cheques received by them during the course of the day.

(3) All cheques received by departments, regardless of

which bank they are drawn upon, shall be credited to the Public

Account, or any authorised bank.

(1)

All accounting officers shall forward to the

Accountant General every Friday and on the last working day of each

month, as well as on such days as the Accountant General may

indicate, a statement showing the total revenue collected, allocated

and deposited, together with the attached bank deposit slips.

(2) Where no revenue has been collected a "Nil" statement

shall be sent to the Accountant General.

A weekly statement of moneys received in deposit or

trust shall likewise be sent to the Accountant General.

Where no weekly statement is sent to the Accountant

General on the appropriate days in time for inclusion in the cash

account, a satisfactory explanation shall be furnished by the Head

of Department giving the reason for the omission.

(1)

The Accountant General shall report to the

Permanent Secretary any failure on the part of an accounting officer

to receive and duly account for any sums receivable by him.

(2) The Accountant General shall also report to the

Permanent Secretary any case in which he may have reason to think

that the revenue is falling unduly into arrears.

(3) Heads of Departments shall similarly report in like

circumstances to the Accountant General forwarding a copy of the

report to the Auditor General.

Receipts of public moneys by way of recovery of

overpayments, shall be accounted for as hereunder, namely

(a)

receipts in respect of overpayments from the

Consolidated Fund shall be credited -

(i)

to the sub-head of Revenue in those

cases where an ad hoc sub-head is shown in the

estimates;

(ii)

in other cases

(1)

to the head and sub-head of

expenditure to which the overpayment was

debited, if incurred from ordinary expenditure

and recovered during the same financial year of

overpayment;

(2)

to Revenue under the head for

miscellaneous receipts if made from ordinary

expenditure in any financial year previous to

that of recovery;

(3)

in such manner as the

Accountant General directs, if made from

capital expenditure in any financial year;

(b)

receipts in respect of overpayments from any

fund or from any below-the-line account made in any

financial year shall be credited to the relative fund or

below-the-line account, as the case may be.

Except in the case of customs and excise drawbacks,

re-payment of duty over-entered, and repayments of tax collected

under duties payable under the Duty on Documents and Transfers

Act and income tax laws, and except where the Minister otherwise

directs, all refunds of revenue, require the prior approval of the

Permanent Secretary before payment is made.

(1)

All officers charged with the supervision of the

collection of other moneys due to the Government shall furnish to the

Accountant General for transmission to the Auditor General annual

returns in duplicate showing the state of the arrears in the collection

of such sums, together with reasons for non-collection.

(2)

Returns of arrears of revenue or abandoned claims shall

be submitted as early as possible and in any case not later than the

31st March in each year and shall include all amounts due for

collection on 31st December but remaining unpaid up to the end of

the following January.

(3) In the event of there being no such arrears, a "Nil" return

shall be furnished.

D. PAYMENTS

(1)

All disbursements of public moneys, be those

held in Malta or abroad, shall be made under authority from the

Minister by the Accountant General, who is the only officer

authorised to make withdrawals from the Public Account or other

accounts opened in terms of article 15 of the Act.

(2) Payments in other countries shall be made through

through any bank or other agency as the Accountant General may

deem appropriate at the time.

(3) Orders for payments from accounts mentioned in sub-

regulation (1) shall be signed by the Accountant General, or by any

officer performing duty at the Treasury not below the grade of

Principal whom the Accountant General may delegate for the

purpose.

(4) The said orders shall also in each case be signed by the

officer who for the time being shall be performing duty as cashier at

the Treasury.

(5) Orders for payment from accounts kept with the Crown

Agents or with such other person or persons as may have been

appointed as aforesaid shall be signed by the Accountant General, the

Assistant Accountant General or by any Principal doing duty at the

Treasury whom the Accountant General may delegate to sign such

orders on his behalf.

The warrant referred to in article 27(2) of the Act shall

be prepared by the Permanent Secretary.

(1)

Every claim for the payment of public moneys

shall be put into a voucher in such form as the Accountant General

may direct, and shall be charged against the proper head and

sub-head or account and certified by the Head of the Department

concerned or by any other officer not below the grade of assistant

principal whom that Head of Department may delegate to sign on his

behalf and whom the Accountant General will have recognized as the

proper officer for the purpose.

(2) All vouchers shall contain full particulars of the

materials, works and services, such as dates, numbers, quantities,

distances and rates, so as to enable them to be checked without

reference to any other document, and shall be accompanied by the

relative invoices addressed to the department, sub-vouchers, bills,

certificates and any other justifying documents.

(3) (a)

On signing a voucher, the officer concerned shall

confirm that all documentation is received before processing for

payment, that the persons named in the vouchers are those entitled to

receive payment, that the materials, works and services purchased

have been duly taken on charge, and that the head and the sub-heads

quoted can bear the charge.

(b)

The documentation received in accordance with

paragraph (a) shall include certification by the officers placing the

orders of the specified materials, works and services.

(4) When the materials, works and services specified have

been duly provided, there shall be attached to the voucher a

certificate stating that the payments are in accordance with the terms

of the contract or agreement, and that what has been agreed has been

received.

(5) In the case of payment on account no more shall be

claimed than the cost of the work certified to have been performed.

(6) When a deduction is made from the amount payable on a

contract in respect of a penalty or fine the net sum only shall be paid.

(7) The Head of Department is to ensure that there is

sufficient segregation of duties in the ordering, payment and

receiving processes of materials, works and services, as may be

directed by the Accountant General.

In the event of an unauthorised payment being made in

consequence of any incorrect certificate on a voucher, the officer

who signed the certificate shall be held responsible and the amount

may be surcharged against him.

(1)

Payments made by one department on behalf of

another department shall be claimed as soon as possible by the former

department from the latter.

(2)

Such claims must be accompanied by the original

vouchers.

(1)

All payments shall be made through the Treasury

except where otherwise authorised.

(2) Unless the Accountant General deems it fit to make any

other arrangements, vouchers for payment through the Treasury shall

be presented complete in all respects as directed by the Accountant

General.

(3) Payments up to one hundred euro (€100) may be made

by departments direct.

(4) In the case of departments which are authorised in terms

of article 13 of the Act to keep a bank account in their own names,

payments over hundred euro (€100) shall be made by cheque or bank

draft or electronic payments through that account. Such payments

shall be signed by the Head of Department concerned or by an officer

not below the grade of Principal delegated for that purpose by him

and by another officer not below the grade of Executive Officer,

subject to both such officers being recognised by the Accountant

General as proper officers for the said purpose.

(5) The Minister may exempt any embassy, consular or

other office of Malta abroad from compliance with the provisions of

sub-regulation (4), if he is satisfied that the circumstances of the

place where the embassy, consular or other office is situated are such

as to render that compliance extremely difficult or impossible.

(6)

This regulation shall not apply to the payment of

salaries.

(1)

In the case of salaries paid on a four weekly

basis, the relative paylists or vouchers shall be prepared by the Office

of the Prime Minister or such other government agency or department

forming part or directly responsible to the said Office for the issue of

salaries, from information furnished by departments in accordance

with instructions issued by the Office of the Prime Minister from time

to time.

(2)

Payments shall be effected from the respective vote.

(3) The Office of the Prime Minister shall be responsible for

the correctness of computations of salaries according to approved

rates and regulations, for the proper deductions from salaries on

account of contributions or other liabilities and shall certify each

paylist or voucher accordingly.

(4) The Head of Department concerned shall be

responsible for the correctness of all the information that he may

be required to furnish to the Office of the Prime Minister or to such

government agency or department as mentioned in sub-regulation

(1), for the purpose of computations of salaries and for all

additions and deductions. He shall certify on the paylist or voucher

that the salaries, increments and allowances for the period stated

therein are due for services rendered by the persons named, that

funds are available and that the incidence of charge is correct.

(1)

In order to make payments in cash, accounting

officers shall draw on the Treasury, by means of authorised forms,

which shall be presented at the Treasury not later than three clear

working days before the day on which the cash is required. Such

forms (in duplicate) and the respective vouchers, must be duly signed

and complete in all respects. These forms are to be taken by the

department to the Central Bank of Malta for collection of cash. A

copy of the respective forms and other payment documents is to be

retained by the department.

(2) In order to make payments by foreign bank draft,

accounting officers shall draw on the Treasury, by means of

authorised forms, which shall be presented at the Treasury not later

than three clear working days before the day the draft is required.

Such forms (in duplicate) and the respective vouchers, must be duly

signed and complete in all respects. These drafts are to be collected

by the department from the Central Bank of Malta. A copy of the

respective forms and other payment documents is to be retained by

the department.

In the case of departments paying through their bank

account by draft, the number of the draft is to be invariably inserted

on the relative voucher and when the drafts are returned paid by the

bank they shall be attached to the relative vouchers.

When cheques or drafts remain unpresented after the

lapse of their legal validity, the department concerned shall remit the

relative amounts to the Public Account and the transaction processed

in the accounting system.

(1)

Vouchers paid by departments in cash out of

moneys drawn from the Treasury by schedule shall be returned to the

Treasury duly receipted.

(2) Any amounts remaining in hand in respect of unpaid

vouchers shall be forthwith remitted to an authorised bank to the

credit of the public account and shall be accounted for to the Treasury

as an ordinary remittance.

(1)

At the end of each month, accounting officers

shall, as far as possible, call upon suppliers of materials, works and

services to send in their claims.

(2)

Departments shall send vouchers payable on a daily

basis for eventual processing. Such vouchers shall be duly certified

by the accounting officer.

(3) In the last month of any financial year, all vouchers for

materials, works and services made up to the 15th December shall

be presented for payment as may be stipulated by the Accountant

General.

The accounting officer concerned shall be responsible

to verify that the incidence of charge is correct, that the payment

will not cause an excess on the provision authorized for the

service, that adequate information has been given on the voucher

on the nature of the material delivered, the works or the services

rendered, and that the certificate has been signed by the proper

officer.

(1) (a) Before authorizing payment, the Accountant

General may verify that the safeguards in regulation 61 have been

complied with, and if it appears to him that any payment voucher is

drawn up for a service not included in the estimates or that it is in

excess of the authorized provision for the service, or that it is in any

way inaccurate or incorrect, he shall withhold payment and return the

voucher to the department concerned.

(b) The selection of payments for verification

purposes shall be at the discretion of the Accountant General who

shall also reserve the right to conduct verifications as and when

required, without prior notice to accounting officers.

(2) During the verification process, authorized public

officers duly delegated by the Accountant General, may conduct on

the spot verifications of payments being processed and other

payments already processed and paid. These authorized officers shall

have a right of access at all times to the department’s accounting

records, accounts and vouchers and shall be entitled to request from

the accounting officers such information as they think necessary for

the performance of their duties. The information may also be

transmitted in either hard or soft copy as deemed suitable by the

delegated officer.

(3) It shall be the duty of every officer assigned to conduct

verifications, to immediately disclose to the Accountant General, any

form of conflict of interest he may have in any verification, whether

such conflict is direct or indirect, and refrain completely from

involving himself in that particular case.

(4) If it appears at any stage during the conduct of the

verification that the payment is unauthorized, the accounting

officer concerned shall be held responsible to recoup funds. In such

an event, the Accountant General shall report to Government of

this finding.

Separate vouchers shall, as far as possible, be used for

separate sub-heads and for the payment of different services,

especially in cases where each service has been separately

authorised.

(1)

Wherever public officers present claims in

reimbursement of expenses incurred by them for the public service,

sub-vouchers in the shape of actual receipts shall be produced.

(2)

When sub-vouchers cannot be obtained the officer

shall certify that the charges have been incurred solely for the

public service and actually paid by the officer in line with current

regulations.

(1)

Payments shall in all circumstances be made

only to the persons named in the vouchers or to their properly

authorised representatives.

(2) Where the payee will be unable to sign in

acknowledgement of receipt, he shall instead make his mark in the

presence of a person, other than the paying officer, who shall be a

witness to the identity of the payee and to the payment made to him

and to that effect shall sign the receipt.

(3) When payment is made to persons other than those

named on the voucher or paylists, the authority in virtue of which

payment can be made to them shall be registered in the department

and noted on the vouchers.

(1)

Save as otherwise provided, payment of salaries

shall be made either by crediting a bank account upon the instructions

of the said employee, or in special circumstances, made by cheque or

bank draft made payable to the employee entitled thereto.

(2) The cheques or bank drafts shall be signed by an officer

not below the grade of Executive Officer delegated for the purpose by

the Head of Department concerned and recognized by the Office of

the Prime Minister as a proper officer for the purpose foresaid. If the

circumstances so require, the cheque may be issued and delivered

earlier than the date which it bears.

(3) Salaries may also be paid in such manner and subject to

such conditions as the Minister may in writing authorise, and any

such authority may be given either in respect of special cases or for

special reasons, or in respect of classes of cases and may also be

given generally.

(4) Nothing in this regulation shall be construed as affecting

the observance of any judgment, decree or order of any court, relating

to the payment of any salary.

E. CLASSIFICATION AND CONTROL

When the annual estimates have been finally approved

and the moneys provided therein have been appropriated by law,

the expenditure of the financial year shall be held to be definitely

limited and arranged.

The approved estimates shall form the basis of the

accounts of the financial year to which they relate and the

classification and subdivision of the revenue and expenditure must

accord with the details of the estimates.

(1)

It shall be the duty of all accounting officers to

watch the progress of expenditure during the course of a financial

year and to report at once, through the Minister responsible for their

department, to the Minister whenever it appears to them that the

voted provision will prove insufficient to meet the essential

requirements for approved services up to the end of the financial year.

(2) The report shall contain full reasons for the anticipated

excess as well as the valid circumstances which render necessary

any additional provision.

Except with the specific authority of the Minister no

accounting officer may make any purchase, contract, agreement or

arrangement involving expenditure from a head -

(a)

in excess of the sum provided on the appropriate

subhead; and

(b)

on any materials, works or services not

included in the estimates.

The Minister may direct that certain expenditure,

although provided for in the estimates, may not be incurred without

his specific or general approval.

(1)

Expenditure properly chargeable to the estimates

of a financial year shall as far as possible be accounted for within that

year.

(2) Payment for materials, works or services obtained

during a financial year shall not be deferred or carried over to any

subsequent year for the purpose of avoiding an excess on the

approved provision for the service.

Unless otherwise authorised in writing by the Minister,

no payment for any materials, works or services shall be made before

it falls due in order to utilise any existing balance prior to the end of a

financial year nor may any unexpended balance of an existing

provision be drawn upon for the purpose of holding money in reserve

to meet impending liabilities or for passing it to a deposit or suspense

account

Provided that the Minister may further authorise in

writing that any funds appropriated in any financial year for any

purpose be placed in a separate account which may be drawn upon,

after the end of the financial year when such funds have been so

appropriated, for the purposes for which the said funds have been

originally appropriated; provided that any surplus remaining in any

such account shall, upon the winding up of the said account, be

transferred to the Consolidated Fund.

(1)

In accounting for the purchase or sale of

securities the cost price or selling price thereof shall be entered under

"Investments" or "Investments Realised" below-the-line, that is to

say, following after and distinct from the entries relating to revenue

and to expenditure charged against revenue.

(2) Any profit or loss on sale as compared with the value

at which the securities sold appear in the accounts shall be credited

or debited as the case may be to the proper account to which

securities belong, unless otherwise provided for in any law.

(1)

At the close of each financial year each of the

securities held on public account or any other account shall be valued

at the closing market price published on the stock exchange on which

the security is listed on the last trading date of the financial year or

the middle market price of the security published by a recognised

market maker whichever is the latest. The value assigned to each

security in the accounts shall be adjusted so as to correspond with

that price.

(2) The amount by which the new value exceeds or falls

short of the old value shall be carried to the credit or debit of the

proper account to which the securities belong unless otherwise

provided for in any law.

When securities are transferred from one fund to

another, they shall be so transferred at the closing market price

published on the stock exchange on which the security is listed at

the date of transfer.

Any necessary expenditure on services of a

confidential nature, the purpose and particulars of which cannot be

made public, shall be supported in the accounts by a certificate of

payment by the accounting officer concerned and by a declaration

by the Minister that he has satisfied himself that the money has

been properly expended.

Authority for the writing-off of any loss of public

moneys shall be given by the Permanent Secretary or by such other

officers as may be delegated by the Minister

Provided that -

(a)

where the amount in any one case does not

exceed ten thousand euro (€10,000), the write-off may also be

authorised by the Permanent Secretary responsible for the

Department concerned;

(b)

where the amount in any one case does not

exceed two thousand and five hundred euro (€2,500) the write-

off may also be authorised by the Head of the Department

concerned

Provided further that, in all instances, all efforts have

been made to recover any amounts due and recommendations for

write-offs shall state what remedial action has been taken to avoid

future recurrences. Heads of Department shall be responsible to

ensure that no amounts of money due to Government become

time-barred.

(2) No wholesale write-off of any one category of amounts

due shall be allowed unless authorised by the Permanent Secretary.

(3) All write-offs shall be reported to the Permanent

Secretary and copied to the Auditor General.

Where any department administers any public or

industrial enterprise the receipts and payments shall, except where

otherwise expressly provided for, be accounted for to the

Accountant General and included in his monthly and annual

accounts.

(1)

Every accounting officer who in the course of

his duty is responsible for the receipt, custody and disbursement of

public funds shall record all receipts and payments in the accounting

system.

(2) If the accounting officer does not have access to the

accounting system or another subsidiary accounting system, he shall

keep a cash book in which all receipts and payments shall be

promptly entered.

(3) Receipts and payments recorded in a cash book or

another subsidiary accounting system shall also be transferred onto

the accounting system on a daily basis.

(4) In addition to the provisions of sub-regulation (1), the

accounting system shall also be updated to record

(a)

all revenue classified under the different items

of revenue, showing the dates and amounts of the

remittances to the Treasury; and

(b)

expenditure, where all payments made are

recorded under the respective sub-head of expenditure as

approved in the General Estimates. The expenditure records

shall be kept in such a way as will clearly show under each

sub-head

(i)

the total amount of expenditure

authorised for the materials, works and services during

the year;

(ii)

the amount of expenditure charged;

(iii) the balance remaining available for

expenditure at a given date;

(c)

Departments keeping a bank account shall at

the close of each month draw up a statement to reconcile the

balance of the bank account as it appears on the

department’s books with the balance on the bank statement.

The statement shall be kept at the Department and made

available upon the Auditor General’s request. Such

statement shall be accompanied where possible by the bank

statement and where this is not practicable by the bank’s

certificate showing the closing balance of the month.

(1)

As soon as possible after the close of each month

the Accountant General shall send to accounting officers statements

of the revenue and expenditure as well as statements of all

below-the-line receipts and payments. It shall be the responsibility of

accounting officers, before closing the accounts of their departments

for any one month, to see that the figures in their books actually

correspond with those on the said statements, and in the case of

departments which operate a bank account, to ensure that the balance

in their cash book agrees or is reconciled with the statement of

account of the bank.

(2) Accounting officers shall within a week certify to the

Treasury the correctness or otherwise of such statements.

F. IMPREST

Accounting officers to whom an imprest is issued in

terms of article 31 of the Act shall not make payments out of such

imprest for materials, works and services other than those named

on the relative warrant.

(1)

A separate account shall be kept for each

imprest, in which shall be entered, in order of date, all receipts and

payments.

(2) The account shall be balanced on the day on which the

imprest has to be accounted for to the Treasury.

All moneys drawn by imprest shall be accounted for to

the Treasury on or before the end of the month in which they are

issued unless the terms of the warrant require otherwise.

G. SPECIAL ADVANCES

Whenever any disbursements as provided for in article

35 of the Act are made against repayment, there shall be opened a

separate account to which shall be debited all the expenses

chargeable to the account and to which all repayments shall be

credited.

The authority for the issue of funds conveyed by the

warrant under the hand of the Minister shall lapse by the end of the

financial year to which it refers.

The expenditure chargeable to any of the accounts

referred to in regulation 85 shall in no case exceed the amount

authorised by warrant and it shall be the duty of accounting

officers to see that such accounts are repaid as early as possible in

the manner specified in the warrant.

The said accounts shall be balanced at the end of each

financial year and where an account is not fully repaid by that date

the debit balance shall be carried forward to the ensuing financial

year.

H. CUSTODY OF PUBLIC MONEYS

Heads of Departments shall inform the Accountant

General and the Auditor General of the names of all officers

entrusted with the receipt and custody of public moneys as well as

of all officers charged with the control of accounts and

departmental expenditure as may be directed by Accountant

General.

All statements or returns certifying to the accuracy of

collections of revenue or other public moneys shall be signed by

the Head of the Department concerned or by any other officer not

below the grade of assistant principal whom the Head of the

Department may delegate to sign on his behalf and whom the

Accountant General will have recognised as the proper officer for

the purpose.

Public moneys shall on no account be lodged in a

private account in any bank.

(1)

Strong rooms or safes shall be provided for the

custody of public moneys in all offices where it is necessary to keep

public moneys overnight.

(2) Strong rooms shall be securely locked with two or

more different locks, held by two or more authorised officers,

which officers shall be authorized by the Head of Department to

have access.

Officers authorised to operate on Government bank

accounts or use strong rooms will keep in their immediate charge

only such sums of money as may be necessary to meet current cash

requirements.

(1)

All cash received by public officers shall be

deposited as soon as possible in the safe or strong room provided for

the purpose, or paid into an authorised bank. The officer concerned

will he held personally responsible for any loss arising from

negligence in this respect.

(2) No officer shall keep or allow to be kept on any

Government safe or strong room under his charge any money

except public moneys or such as by virtue of his office he is bound

to receive and account for; nor may private moneys be included in

any Government banking account.

The main stock of stamps, both postage and revenue,

shall be kept in the safe or strong room appointed for that purpose.

Boards of Survey, to be held after the close of business

on the last business day of each financial year, or before the

commencement of business on the first day of the new financial

year, shall be appointed by the Prime Minister to examine the

Treasury cash, bank balances and stamps.

(1)

Any cash shortage discovered shall be made

good forthwith by the officer concerned.

(2) All amounts found in excess shall be kept temporarily

in an Other Deposit Account for a period of three months pending

verification of the accounts, after which, if no error is discovered

justifying a refund, such amounts shall be passed to the

Consolidated Fund.

There shall be kept within the Department a detailed

record of cash discrepancies during each financial year.

(1)

All cash discrepancies are to be investigated by

the Head of Department concerned within one month from the date of

occurrence.

(2) Except in the case of any negligence, amounts up to two

hundred and fifty euro (€250) may be authorised for refund or write-

off by the Head of Department. In all other instances, the authority

for refund or write off shall be given by the Permanent Secretary

responsible for the Department concerned

Provided that, in all cases, the recommendations shall

indicate the circumstances leading to the loss of cash and the

remedial action, as necessary, taken to avoid similar recurrences.

(1)

Heads of Department shall furnish to their

Permanent Secretary six-monthly statements indicating, by category,

the instances of departmental write-off of cash losses, specifying

therein the remedial action taken.

(2) Heads of Department shall furnish to their Permanent

Secretary, the Accountant General, and the Auditor General, with

an annual statement of all cash losses occurring through theft,

fraud, or negligence, and of all departmental write offs authorised

during that financial year.

Officers who are required to hold a stock of stamps

shall keep a stock book containing the number and value of stamps of

each denomination received and issued together with the date of each

transaction.

J. STORES

For the purposes of this Part, "stores" shall include

supplies of a general character required for ordinary works and

services carried out during the course of a financial year, goods or

equipment which are deemed to be in excess, and goods beyond

economic repair or beyond upgrading.

(1)

Heads of Department shall ensure by occasional

stocktaking, and during the first month of the financial year in any

case, that the balances of stores on charge are actually in stock, and

shall furnish to their Permanent Secretary a report on each physical

check of stores carried out, stating the date on which the stocktaking

was held, the stores examined and the results obtained. Such report

shall be copied to the Auditor General.

(2) Discrepancies between book balances and actual stock

resulting from such stocktaking shall immediately be reported by

the Head of Department to his Permanent Secretary.

(1)

Heads of Department in receipt of items of value

by way of donation in their official capacity are to declare such

donations in a report to their Permanent Secretary.

(2) Any such donations shall invariably be taken on

charge in the store ledger or inventory list as the case may be.

All Government stores, except those for which special

rules have been laid down by Government, may also be verified at

least once a year by an officer of the National Audit Office.

(1)

The condemnation as unserviceable and writing-

off of stores, referred to in regulation 102, or other articles shall be

sanctioned by the Permanent Secretary responsible for the

department concerned on the report of a Board of Survey, which

board shall not include any members of the staff of the Department

concerned.

(2) Where, in the discretion of the Head of Department,

the articles in question are of an original value not exceeding two

thousand five hundred euro (€2,500), authority may be sought from

his Permanent Secretary to dispense with a Board provided that the

total value of articles to be dispensed of in one calendar year shall

not exceed ten thousand euro (€10,000).

(1)

Every officer having in his charge any stores

shall keep a record of their receipt and disposal or consumption in a

form acceptable to the Auditor General.

(2) Departments authorised to keep a stock of unallocated

stores shall keep a quantitative and value record of such stores.

Except where the Permanent Secretary responsible for

the department concerned otherwise directs, surplus store items

mentioned under regulation 102 shall be disposed of by the Director

of Contracts following a public call for tenders issued by him

Provided that

(a)

such store-items which when grouped by

category do not exceed the estimated value of forty-seven

thousand euro (€47,000) per group may be disposed of

departmentally as may be approved by the Permanent

Secretary responsible for the department concerned following

an auction or a departmental call for tender;

(b)

such store-items which when grouped by

category as defined by the Accountant General do not exceed

the estimated value of ten thousand euro (€10,000) per group

may also be disposed of departmentally at the discretion of the

Permanent Secretary responsible for the department concerned

following the receipt of not less than three quotations from the

open market, in the absence of which the Head of Department

may dispose of the store items at any offer;

(c)

such store-items which when grouped by

category do not exceed the estimated value of two thousand

and five hundred euro (€2,500) per group may also be

disposed of departmentally at the discretion of the Head of the

Department concerned

Provided further that, in all instances, public officers

shall not be allowed to quote or to tender for the acquisition of

such store-items both in a direct or in an indirect manner.

Store or inventory items not required for Government

purposes may be donated to institutions or organisations, against a

formal receipt, following recommendations for that purpose by the

Head of Department and as approved by the Permanent Secretary

concerned

Provided that Heads of Department shall, at the end of

each financial year, furnish the Permanent Secretary through their

Permanent Secretary with a list of such donations showing the

beneficiaries and confirming that their store and inventory records

have been updated accordingly.

Except with the authority of the Permanent Secretary

concerned, or a delegate, store items shall not be issued by a Head

of Department on loan other than to another Government

Department or to a Government organisation.

(1)

Cases of losses or shortages of stores shall be

investigated by a Board of Survey to be appointed by the Permanent

Secretary responsible for the department concerned. Such Board,

which shall not include any member of the staff of the department

responsible for the stores, shall report on its findings and make

recommendations thereon to the Permanent Secretary, who shall be

authorised to act upon such recommendations.

(2) The Board of Survey may be dispensed with at the

discretion of the Permanent Secretary where the Head of Department

concerned certifies that there is no prima facie evidence of fraud or

negligence, and that the value of any one item does not exceed two

thousand five hundred euro (€2,500).

(3) In all instances, authority for the writing-off of losses or

shortages of stores shall be vested in the Permanent Secretary

Provided that -

(a)

stores with an estimated value not exceeding ten

thousand euro (€10,000) may also be written-off by authority

of the Permanent Secretary responsible for the department

concerned; and

(b)

stores with an estimated value not exceeding

two thousand and five hundred euro (€2,500) may also be

written off by authority of the Head of Department

concerned.