MISCELLANEOUS

Treasury Forms.

2201-Accounting forms for general use bear Treasury numbers and are issued under the authority of the Accountant-General.Accounting Forms for special use may not be used without the authority of the Accountant-General. (see Appendix No. 15).

2202-Except in the case of Drawing Offices, where they may be required for the preparation of maps and plans, the use of green ink or restriction pencils in the recording or checking of accounting or store the use of.transactions by other than the members of the Office of the Auditor-General is strictly forbidden.

Estate of

2203-a)Accounting Officers are responsible for paying to the Legal representative of the deceased officers estate on production of a valid Letter of Administration or to the appropriate State Administrator-General,all sums such as salary and allowances,due by Government to the estate of a deceased officer of their Ministry/Extra-Ministerial Department, and at the same time, inform both the Accountant-General and the appropriate State Administrator-General of any amount due by the estate to the government or of any liability of government fom any guarantee arrangement. Personal Emoluments and Pensions are payable up to, and inclusive of, the date of death.Those aspects of funeral expenses not provided for in government regulations must be borne by their estate.

b) In making payments to the Legal Representatives as required in sub-paragraph (a) above, Accounting Officers shall inspect the original Letter of Administration to assure himself that it is valid and thereafter attach copy to the payment voucher.

c) The gratuity and pension of a deceased pensionable officer shall be calculated in accordance with the Public Service Rules and related legal authorities. Amounts due by the estate to government shall be deducted before such payments are made.

2204-When an-overpayment of expenditure charge to a Head of the Estimates of Recurrent Expenditure is recovered in the same financial year as that in which it was incurred, it will be credited to the allocation o expenditure head and sub-head concerned. When recovery is in respect of expenditure incurred in a previous financial year, it will be credited to Revenue Head: Miscellaneous, Sub-Head: Over-payments Refunded.

When a recovery which it was incurred.hod and sub-head concerned irrespective of the financial year in which it was incurred

Revenue Refunds.

2205-All refunds of revenue (excepting refunds of custom duty, refunds of income tax and auctioneers commission will e charged to the "Refunds General " Sub head of the ministry of finance head. the vouchers covering a refund of each revenue may be issued only in accordance with the provisions of Financial Regulations 502 to 505.

Rent of Government Quarter.

2206 - officers in charge of salary payrolls will ensure that the appropriate rent is deducted from the salary of an officer who occupies a Govemment quarter. On a change of occupancy,rent will be chargeable to the hand-over,and against the incoming officer from and including the day of the take-over.

Use of correction fluid prohibited.

2207-In order to prevent forgery and falsification of accounting records and documents, the use of correction fluid (e.g. TIPPEX OR LIQUID PAPER)is prohibited.