COURT ACCOUNTS
Introduction
Part A.- Accounts in the High Court and Magistrate's Courts
3801- (a) The general responsibility for the finances of the courts rests upon the Chief Registrar of the High Court,as the administrative head of the State Judiciary.
(b) Subject to the general control of the Chief Registrar financial responsibility in each Judicial Division of the High Court rests upon the Registrar assigned to that Division, and not upon the Judge, while financial responsibility in each Magisterial District rest upon the Registrar of the Magistrate's Court of that District,and not upon the Magistrate.
(c) It is not the duty of a Judge or of a Magistrate to check cash and accounts but Judges and Magistrates may at all times make such checks and investigations as they shall think fit, and if a Judge or Magistrate decides or suspects that an irregularity has taken place,he should report the matter forthwith to the Chief Registrar.
Court rules.
3802-The regulations governing the receipt of court fees and fines and payments into and out of court, the details of such fees and fines payable in Judicial proceedings, and the conditions of payments into and out of court, are to be found respectively, as follows:-
(i) As Regards the Federal Supreme Court
(a). Regulations- In the West African Court of Appeal Order in Council, 1948, section 17(1) and section 18(2), and in the West African Court of Appeal (Consolidated Rules,1950, Rules 38 and 41).
(b) Details of Fees - In appendix B of the West African Court of Appeal Rules, 1950, in Rule 41 of the same Rules, and in the Second Schedules of the High Court Rules,1955.
(c) Conditions - In the West African Court of Appeal Rules,1950.
(ii) As Regards the High Court
(a) Regulations - In the High Court Law, 1955, sections 78and 85; in the High Court Rules, 1955, Rules 5 to 8 of Order VIII, Rule 18 of Order IX; Rules 5, 25 and 26 of Order LV and Rules 3, 18 to 22 of Order LVI and Fourth Schedule of the same Rules 42 to 46 of Order LVII;in part XLIII and sections 461 and 462 of the Criminal Procedure Ordinance, 1945; in Rule 4 of Order XII of part !1 of the Judgments (Enforcement) Rules, 1945.
3804-The cash in hand must be checked daily with the cash-book ,at working day of each month. Every officer concerned shall pay day of each month, all moneys for the time being remaining in his hands.
Payment to Sub- Treasury
3805 - At stations served by banks, the conditions of payment to the Sub-Treasury through the State Government account at the bank shall be observed (see chapter 3 of the Financial Regulations).
Production of cash and receipt books
3806 - Registrars shall submit their cash-books and receipts books for examination at the nearest Sub-Treasury at such fixed intervals as the Accountant-General may prescribe. They shall also produce their cash-books, receipt books and books of Form B.2 for examination if upon payment of moneys to the Sub-Treasury they are required to do so (see Chapter 3 of Financial Regulations).
Fines
3807-(1) Each court shall keep a fines register in the Form shown below and shall therein record the charge number, the name of the convicted person, the amount of the fine and the prison sentence (if any) to be served in default of payment and the time (if any) allowed for payment. Where a fine is paid the number of the receipt issued must be éntered in the register and also in the court record book.Where a fine is not paid the committal warrant number must be entered in the court record book and in the register.
(2) It shall be the duty of the clerk of the court to enter up and keep the fines register,collect fines, issue receipts therefore, and pay,over the fines collected to the cashier or to the Registrar as the case may be. The Registrar may appoint a cashier or any other officer to perform any of the duties but the Registrar shall nevertheless remain primarily responsible and must personally check the fine register at least once weekly against the corresponding entries in the record book, the triplicate receipts and the committal warrants and must sign the register on each occasion that he checks it. In cases where the Registrar acts as the clerk of the court it shall be his duty to enter up and keep the fines register and to collect fines and issue receipts,but in this case another officer, to be appointed by the Judge or Magistrate, shall carry out the check required to be done by the Registrar as set out above.
(3) Each court shall keep in the form shown below a fines Part Payment Register showing a record of cases in which the court has ordered payment of fines by installments.
(4) Warrants of committal for the non-payment of a fine or of costs shall be issued in consecutive serial numbers in book form.
Form A
SPECIMEN OF FINES REGISTER
Charge Date of Name of Amount Sentence Time allowed Court Number conviction convicted of fines in default for payment receipt of person of payment of fine(if committal of fine any) warrant Number
Form B
SPECIMEN OF FINES PART PAYMENT REGISTER
Case Name Date Time allowed PAYMENTS Committal No. convicted or Warrant installment Number
Amount Receipt Date
Number
Recording of Sentence.
3808-It shall be the duty of the clerk of the court as soon as sentence is pronounced to record the particulars thereof on the Charge Sheet.When a fine is imposed the Charge Sheet having been thus endorsed must be transmitted to the officer responsible for the collection of fines who will then proceed asdirected in F.R. 3807.
Receipts.
3809-registrars must give a receipt (Treasury Book 6A) for all fees,fines,payments into court or other money received by virtue of their office,which should be signed by the payer if possible (see also Chapter 10)
3810 -All fees and fines collected by the court will be paid to the Fees,etc.,to Sub-Treasury and credited to revenue except where otherwise revenue.be paid into instructed.
3811-Bailiff's fees, service, mileage and executive,are court fees Bailiff's fees.within the meaning of F.R. 3810 and must be paid into revenue
3812 -The following particulars should be shown on receipts for fees Particulars payable in Judicial proceedings:- required on (a) ..The amount involved where the fee receipts for depends thereon; the nature of fees.petition, claim or writ in other cases
(b) Hearing fees
..The causes for charging an additional fees, and the original fee paid for the summons.
(c) (i) Filing motion in the
Court below for leave To appeal, or give notice of appeal ..The Court to which the appeal lies.
(ii) Filing motion in the
Appeal Court for leave to appeal ..The Court below
(d) Subpoenas Number of case and name of witness
(e) Probate and administration The value of the property and
services rendered.
(f) Divorce and matrimonial
causes The petition or citation.
(g) Criminal matters The summons or warrant issued.
(h) Execution fees .. The services rendered; the number of days in possession, etc.
(i) Mileage fees The number of miles.
(j) Searching achieves The period embraced.
(k) For drawing b ill of costs.. The number of words
(1) For taxing costs The amount of the bill.
..(m) For copying documents The number of words and whether the copy is certified.
(n) Other services The nature of the service.
Deposit of money other than fees and fines.
3813-All money, other than fees and fines collected by the court and not paid out within forty-eight hours of the time of receipt to the persons entitled to it, must be placed on deposit with the Sub-Treasury,with the exception of those funds which may be dealth with in accordance with F.R. 3822. Money placed on deposit with the Treasury in accordance with these instructions is to be credited to the appropriate Court Deposit Account as directed by the Accountant-General from time to time. It is important that the details in the body of the Receipt Voucher shall include the name of the Court to which suit belonging to another court should at once advise that Court of the of Sub-Treasury where deposited.
3814 - Registers will obtain from the Sub - Treasury a receipt for all money paid in by them, which will be retained by the Registrar in support of his accounts.
3815 - Treasury receipts for money placed on deposit with the Sub - Treasury must be produced to the Sub-Treasury when it desired to withdraw any sum from deposit. The receipt should be kept in a guard book, and every care should be exercised to ensure their safe custody (see also F.R. 1605 AND F.R.1606).
Withdrawal of deposits made by Order of the Court.
3816-Money paid into Court by an order of the Court or a Judge Judge(Order XXVIII, rule B of the High Court Rules 1955). Treasury payment vouchers for the withdrawal of such money from deposit must therefore be supported by a certified copy of the order of the Court, or must be countersigned by a Judge or Magistrate, as the case may be, in addition to being supported by the relative Treasury Receipt.
3817 - Money paid into Court and deposited with Sub-Treasury, Withdrawal payable to a judgment creditor on account of a writ of execution, may of other be withdrawn from the Sub-Treasury upon the authority of the deposits.Registrar. The relative Sub-Treasury receipt must be attached to the withdrawal voucher (see also F.R. 1604).
Payments out of Court.
3818- Withdrawal vouchers must be made payable to the Assistant Registrar in the Federal Supreme Court or t the Registrar if in the High Court or in a Magistrate's Court, and the payee must give a receipt (Treasure Book 6A) for the sum withdrawn and must bring the amount to account as a receipt in his cash-book. This receipt will be attached to the Treasury Payment Voucher in addition to the receipt referred to in F.R. 3814, 3815, 3816 AND THE Registrar's receipt book must be produced to the Treasury Paying Officer, to enable the latter to sign the receipt.
Details required on receipts
3819- When money is paid out of Court to any party the Registrar must forthwith enter the payment in his cash-book (Judicial Form B4); required on he must require the party to complete the receipt portion of the Court receipts.Payment Voucher (Judicial Form B 2) and must certify theaccuracy of all details, including signatures, entered on Judicial Form B 2,which shall be retained in support of his accounts
Payment at other stations.
3820- When Court money is placed on deposit with the Sub-Treasury at one station another station dhecked and passed Treasury payment voucher (A.T.F 18) whic vouchers will be classified as chargeable to the Court Deposit e ont of the Cour which is making the remittance, that is to the account to deposit. Court fees and fines must on no account be remitted in this manner. They must be credited direct to revenue in the first instance as provided in F.R.3810.
Court deposit Ledgers.
3821 - All Courts are required to keep deposit ledgers in which should be entered all sums deposited with and withdrawn from the Treasury. Reference to Treasury voucher numbers and to the corresponding entries in the Judicial cash-books should be shown against each transaction recorded in these ledgers. For the purpose of reconciliation with the deposit accounts in the Treasury, each Court is required to send to the Accountant-General through the Sub-Treasury concerned immediately after 30th June & 31st Dec., a list in duplicate of credit balances in the deposit ledgers as at the close of business on those two dates,together with details of the relative receipt voucher.
Trust funds and estate.
3822- Trust funds, estates of minors and other estates or property which officers of the Court may be directed by the Court to hold or administer must be dealt with separately from the ordinary Court accounts. Officers administering or holding such funds must keep a cash-book, ledger and Revenue Collector's receipt books relating to these transactions alone, and these books must be subject to Treasury and Audit examination. Funds so held may be deposited with a Bank and need not be paid to the Sub-Treasure (see also Chapter 39 of Financial Regulation).
Receipt
3823-The Chief Registrar and all Registrars of the High Court and of Magistrates' Courts are required to comply with Chapter 10 of Financial Regulations.
Books. Examination of accounts.
3824-All accounts kept by a Registrar shall be liable to examiriation by the officer-in-charge of the Finance Branch of the Chief Registrar's Office or any person acting in that capacity at such time and in such manner as the chef Registrar may direct.
Part B-Sheriff's Accounts
3830-The term Sheriff, herein, includes all deputy sheriffs within the Definition of meaning of the Sheriff and Civil Process Law (Cap.118) Sheriff.
3831 - The Regulations governing the delivery service and execution receipt of money by bailiffs, are laid down in the Sheriffs and Civil Process Law and the Judgments (Enforcement) Rules, 1945.
Cash-book
3832 - A cash-book (Judicial Form B 4) will be kept by all Sheriffs,into which must be entered all receipts and payments at the time of and not by the bailiff. The cash in hand must be checked daily and compared with the cash-book which must be balanced and ruled off at least once a week, and also on the last day of each month.
Bank account: Maintenance of ledger.
3833-If the Sheriff has a bank account, he must observe the rules enumerated in Chapter 8 of Financial Regulations, and he must keep a ledger in which to record transactions relating to the collecting of money by bailiffs by installments. An account in the ledger should be opened for each suit, in which will be recorded all collections credited to the bank account and the ultimate deposit in the Sub-Treasury of the total amount realized, in respect of each suit. The balances appearing in the ledger must be reconciled with the balance of the Sheriff's bank account every three months.
Bailifrs receipt books
3834-The issue and use of Bailiff's Receipt Books are government by the judgments (Enforcement) Rules, 1945, Part II, Order I, Rule 5.Every bailiff must be furnish with two receipt books (Sheriff's Form 29) from which he must give a receipt for any sum collected by virtue of his service.
Sheriffs receipt book
3835 - All money collected by bailiffs is payable to the Sheriff or where the offices of Deputy Sheriff and Magistrates' Court Registrar are held by the same person to the Magistrate's Court Registrar who will give a receipt on Treasury Form 6A for all sums so received.
3836-At the close of every month each bailiff is required to make a Bailifrs full return to the Sheriff of all writs in his possession (Judicial Form return of 30) and of all sums collected by him during the month (Judicial Form writs.31).
the counterfoils of the bailiff s receipt book and with the Sheris Sheriff's return of ccounts.He is required to certify thereon that these returns have been writs.
Sheriffs returns into Court.
3838-A Sheriff's payment into Court must be effected by deposit at the Sub Treasury in favour of the Court Register. The Sheriff will hand the Treasury Receipts to the Registrar who d issue a Court receipt for a like amount in exchange for it. The Sheriff will quote the number of the Court receipt in his cash-book against the entry of the payment into the Sub-Treasury. The Registrar will enter on the receipt side of his cash-book the amount represented by the Court receipt issued to the Sheriff and on the payments side he will enter a similar amount as having been paid into the Sub-Treasury, quoting the number of the Treasury receipt handed to him by the Sheriff.
When the deposit is withdrawn from the Sub-Treasury by the Registrar the amount will be brought to account on the receipt side of his cash-book and when payment is made by him to the suitor to whom it is due, it will be entered on the payment side of the cash-book and reference made to the Judicial Form B 2 on which the suitor signs for the money.
Account of sale.
3839 - When paying money to the Court, Sheriffs are required to submit an account of any sale effected. This account, which must be signed by the Sheriff, is endorsed on the back of or should accompany the writ and must give details of all deduction from the amount realized, to facilitate audit. The writ is retained by the Court for filing in the respective suit jacket.
Payments by Sheriff's other than to Treasury.
3840-Sheriffs must obtain a receipt for payments made other than to the Sub-Treasury. The approved book form for this purpose is Judicial Form B 12, the entries in which must be entered in the sheriff's cash-book.
Fees paid to Bailiffs.
3841 - All fees due to unpaid bailiffs under the Judgments (Enforcement) Rules 1945, Part II Rules, Order I Rule 4, will be paid to bailiffs monthly, or at convenient intervals, on Treasury Payment Vouchers signed by the REGISTRAR OF THE court here the fees will be necessary if the Registrar is also the Deputy Sheriff.
These vouchers are charged to the appropriate expenditure sub-head in the Estimates and should contain full particulars of the service and, where possible, of the Treasury receipt voucher number on which the fees were credited to Revenue. These payments should not be passed through the sheriff's book.
Bank Accounts.
3842 - At stations served by banks, sheriffs will conform with the ordinary procedure of making payments to the Sub - Treasury through the State Government account at the bank (see Chapter 8 Financial Regulations)
Books to be submitted for examination.
3843 - Sheriffs are required to pay all money received to the Sub -Treasury at least once a week, and at the time of payment they are required, like all other Revenue Collectors, to produce their cash books and Revenue Collector's receipt books for examination by the Treasury (see Chapter 3 of Financial Regulations)
Payments at or for other stations
3844-Sums payable by sheriffs to the court at another station must or for other Payments at be paid to the Sub-Treasury to the credit ofthe appropriate deposit stations.account in accordance with F.R. 3813. The deposit receipt may then be transmitted to the Registrar of the Court concerned. Fees payable at other stations should be paid by voucher A.T.F. 18 in the ordinary way (see Chapter 6 of Financial Regulations and F.R. 3841).
Money not to be paid direct to creditor
3845-On no account shall any money realized by any writ or warrant Money not be paid by the sheriff or by a bailiff direct to the execution creditor or to be paid to his lawyer or agent. Payment shall be made in accordance with F.R. direct to 3813 OR 3817 whichever is applicable.
Special Deposit Account of the Probate Registrar.
3846 - The probate Registrar shall maintain a Special Deposit Account in respect of money rer by him in favour of estates of deceased persons, and for Legal Notice publications of all estate matters. Such deposits shall be paid direct to the bank and not deposited with the Sub-Treasury. Withdrawals shall be made by cheques issued by the Probate Registrar in favour of the Legal Personal Representative of the deceased persons, or to Publishers of the Legal Notices. The cash-book, revenue collector's receipt books,deposits ledger and cheque books shall be submitted to the Sub-Treasurer weekly for checking.