PAYMENTS PROCEDURE
Vouchers for payment
601 - All payment entries in the accounts must be vouched for on one of the prescribed forms. Vouchers will be made out in favour of the person or persons to whom the money is actually due.
Vouchers: separate for separate sub heads
602-Separate vouchers will be used for separate sub-heads. Separate vouchers will also be used for the payment of different services.
Particulars on Vouchers
603- 1) All vouchers will contain full particulars of each service, such as dates, numbers, quantities, distances and rates, so as to enable them to be checked without reference to any other documents and will invariably be supported by relevant documents such as Local Purchase Orders ,Invoices, Special Letters of Authority, Time Sheets, etc.
2) The following particulars as may be applicable, must be given on vouchers:
a) Reference to contracts and details of any previous payment(s) under a contract;
b) Reference to the numbers, dates and stations of deposits vouchers in case of repayments;
c) Reference to special authorities;
d) The appropriate authority for expenditure as under;
i) General, or Provisional Warrant (G.W.Or P.G.W.)No./(Financial Year).
ii) Supplementary General Warrant (S.G.W.) No./Financial Year)
iii) Supplementary (Contingencies) Warrant (C.F.W.)No./Financial Year).
iv) Virement Warrant (V.W.) No./Financial Year).
v) Development Fund General (or Provisions) Warrant (D.F.G.W.) or (D.F.G.W.) No./(Financial Year).
vi) Development Fund Supplementary General Warrant (D.F.S.G.W.) No./(Financial Year).
vii) Development Fund Supplementary Warrant (D.F.S.W.)No./(Financial Year).
viii) Development Fund (Special) Warrant (D.F.(S) W.No./(Financial Year).
ix) Development Fund Virement Warrant (D.F.V.W.)No:/(Financial Year).
x) Vouchers for payments made under the authority of an A.I.E. must, in addition to one of the above authorities, also quote the number of the A.I.E. The A.I.E. should be applied strictly in accordance with F.R.506.
Preparation of payment vouchers.
604-The following rules shall be strictly observed in the preparation of Payment Vouchers.
a) Vouchers shall be made out either in ink or ball pointed pens or indelible pencil or shall be typewritten. All copies must be legible. The totals of all vouchers shall be written in ink words as well as in figures.
b) No erasures of any kind, whether in typescript or manuscript or the use of correcting fluid shall be allowed.
c) A single thick horizontal line shall be drawn immediately before, and immediately after the Naira (N) figure where it appears in words. Spaces shall not be allowed. Where the (N)figure is nil, the word "Nil" shall be entered in the appropriate space".
605-Only the originals of payment vouchers shall be signed in full in ink, or ball pointed pens, or indelible pencil by the certifying officer and the payee. Copies shall be initialed or stamped, Facsimile signature stamps shall not be used. Any name stamp used for copy vouchers must be strictly safeguarded by the officer concerned.
606 - Each certificate on a payment voucher shall be signed separately. Signatures shall not be written across one or more certificates.
607- Duplicate and triplicate,etc. copies shall be clearly marked "Duplicate","Triplicate".etc. copies shall not be accepted as payment vouchers.
Voucher: Alterations in
608- Alterations to the amount of a voucher whether in words or figure are not permitted. A new voucher must be prepared when necessary. Any other alteration must be supported by the full signature of the officer certifying the voucher or if the alteration is in the receipt,of the payee.
Vouchers:
Sub-Accounting officers duties before payment of.
609-A Sub-Accounting Officer may not make payment against a voucher unless:
a) The voucher is certified for payment by the officer who is authorized to do so.
b) The voucher is stamped "checked and passed for payment at......................... only"
(name of station)
and is duly signed to that effect by the checking officer in the appropriate place on the voucher.
c) Less than three months has elapsed since the vouchers were signed.
d) The voucher (other than a checked and passed voucher received under registered cover as provided for in Regulation 610) is accompanied by a schedule in the following form;
Departmental
Office of issue.......................... Serial No.of Schedule.............................
Date........................
Departmental
P.V.No. Payee N:K For payment at
666 Total
I certify that the above vouchers have been entered in Vote Book.
Signature of officer authorizing
The expenditure
e) The voucher is stamped, entered in the Vote Book and signed by the officer responsible for keeping the Vote Book.(see F.R.507).
610-When a voucher is submitted to a Sub-Treasury or Cash Office Vou for payment at another station, it will, after being checked and pay stamped in accordance with Regulation 609,be sent under security othe schedule of Transfer of Payment Vouchers through the Sub-stat Treasurer.
611 - Payments shall be made only to the persons named in the vouchers or their properly authorized representatives. Paying Officers must satisfy themselves that the person claiming the payment is the person authorized to receive the amount and it is the duty of the Ministry or Extra-Ministerial Department authorizing payment to furnish proof of identity if required.
This can be done by a member of the Ministry or Extra-Ministerial Department attesting payment at the Treasury or Cash Office.Vouchers must be receipted in the presence of the paying officers by the payee or his properly authorized representative at the time payment is actually made, and the ar:ount in the receipt completed in words.
Payments: when witness neccessary
612-When a payee is illiterate his or her mark must be witnessed by a literate official other than the paying officer. A description of the witness should be given,e.g. rank, title, etc,on the voucher, When necessary,a witnessed sub-receipt bearing the names and marks of the payee shall be attached to the voucher. Receipts in vernacular characters should likewise be certified and witnessed.
Payments to legal representatives.
613- When payments are made to legal representatives, authorities such as powers of attorney, letters of administration, etc. must be presented to the Sub-Accounting Officer for inspection and a certificate showing that they have been seen should be appended to the voucher, if possible the authority itself should be attached to the voucher.The only exception to this rule is that provided by section 64 of the Administrator-General's Ordinance (Administrator-General Act Cap. 473) governing payment to the legal personal representative of a deceased person when the amount of the estate does not exceed N2,000(see Chapter 22 (2203) (Estates of Deceased officers).
Payments to firms.
614-Payments to firms, shall be made only by cheques crossed"not negotiable","Account Payee only",in favour of the firm. For the purpose of cheque collection, each firm shall forward to the Ministry/Extra-Ministerial Department a letter of introduction on the company letter-head,signed by the Chief Executive (or Managing Partner in the case of partnership) authorizing payment to an accredited representative whose specimen signature and passport photograph must be given.Direct payment to a firm's bank account may be arranged on request.
Certificate of payment.
615- When it is impracticable to obtain receipts for petty disbursements,a certificate to the effect must be given on the face of the voucher by the paying officer.
Payment officially received
616-Any payment due to or receipted by any Government Payment officer in his official capacity shall be paid to the treasury
Stamp when necessary
617-Receipts given on payment vouchers are liable to Stamp Duty in accordance with the Stamp Duties Ordinance (Stamp Duties Act Cap.411). The following tables show briefly the nature and amount of payments which are (i) liable to and (ii) exempt from Stamp Duty.The tables are comprehensive and in doubtful cases reference should be made to the Ordinance. It should be noted that a receipt given without being stamped may only be stamped after execution under penalty.
a) Nature of Payment liable to N5.00 Stamp Duty
i) Receipts given for payment for goods supplied or services rendered.
ii) Advances to purchase bicycles and motor vehicles.
iii) Refunds of amounts deposited in the Treasury, unless the receipts for such payments are exempted under Table (b).
iv) Fees drawn by normal salaries e.g.Language Examiners,etc.
v) Gratuities for passing Language Examinations.
Bvi) Exempt from Stamp Duty Nature of Payment
i) Payment for goods supplied or services rendered
ii) Advances of salary
iii) Salaries,duty pay,Seniority pay
iv) Wages
v) Duty Tour,Traveling and Transport Allowances
vi) Refund of out-of-pocket expenses incurred and paid by officer in the course of their duties
vii) Pensions,Gratuities,
Compassionate Allowances.
If the amount is N1,000 or over a N5.00 stamp is required in respect of each signature acknowledging an among liable to Stamp Duty (where the arrangement of a voucher makes such action possible,amount payable to the same person may be bracketed together and be receipted by one signature).
Conditions under which no Duty is payable if the amount is under N1,000.00.
Exempt under all
conditions.
Exempt under all conditions
Exempt under all conditions
Exempt under all conditions
Exempt under all conditions
Exempt under all conditions
619 - Immediately after payment has been made the paying officer shall stamp the original voucher and all copies, all invoices, warrant or other supporting documents "PAID"
620-where a payment voucher is presented at a Sub-Treasury or Cash Office for the purpose of obtaining cash for payment to be made elsewhere,as in the case of drawing cash from the payment of salaries,wages, etc. it shall be accompanied by a cheque/cash order form signed by the officer authorizing the voucher, and bearing the signature of the officer authorized to receive the cheque/cash. A separate cheque/cash order form is required for each voucher. At the end of payment, the officer authorized to receive cheque/cash shall receipt the form which should be retained by the Sub-Accounting Officer as a temporary voucher until the Payment Voucher is returned duly receipted by the payee, whereupon the cheque/cash order form shall be released to the authorized officer. On no account should a cheque/cash order form be released until the receipted voucher is back in the hands of the Sub-Accounting Officer except as provided in Regulation 621.
621- Vouchers withdrawn against cheque/cash order forms must be returned to the Sub-Treasury or Cash Office within seven days. If payment cannot be effected within that period the cash should be paid days with into the Sub-Treasury or Cash Office along with the un-receipted payment voucher. A Treasury Receipt shall be issued for the amount of cash returned and the cheque/cash order form released. Particulars of the Treasury Receipt shall be endorsed on the un-receipted voucher as evidence that the amount has been refunded.
622-Advances recovered or any other sums recoverable from payments due must be inserted in the payment voucher,the gross amount being shown as a debit in the cash book and necessary credit entries shall be supported by receipt vouchers (Treasury Form T.F.6).
623-a)Payments outside Abia State are normally effected under arrangements made by the Accountant-General. Heads of Departments must make such payments under these arrangements with the following exceptions:-
i) the regular expenditure of the Abia State liaison offices at Abuja and Lagos is made on the authority of an allocation to incur Expenditure issued by the secretary to the State Government.
other payments made exceptionally by the Abia State liaison offices at Abuja and Lagos on behalf of a Ministry, in all such cases an Allocation to Incur Expenditure must be issued.When Allocation to Incur Expenditure are issued to the Permanent Secretary of Abia State Liaison Office at Abuja and Lagos the normal accounting procedure for dealing with such allocations must be followed.Correspondence in such matters should if necessary be forwarded by Courier service.
Payment Voucher Register
624- Every officer authorized to sign Payment vouchers shall maintain a Payment Voucher Register on the following lines and should under no circumstances sign a voucher until it has been entered in the Register.
| (1)De | (2)P | (3) | \(4\) | \(5\) | \(6\) |
| partment | ayee | Amount | | | |
| P.V.No | | N K | Officer | Officer | Date Cheque |
| | | | | | Order |
| | | | aut | signing | |
| | | | horizing | | Form collected |
| | | | | Cheque | |
| | | | Voucher | order | from |
| | | | | | Sub-Treasury |
| | | | initials | Form | |
| | | | and date | initials | or Cash Office |
| | | | | | |
| | | | | and date | |
The above specimen Register provides minimum requirements and may be elaborated to meet Departmental needs.The authorizing officers shall ensure that the Register, with the first three columns ompleted by the voucher clerk, is produced to him each time he is asked to sign a voucher and/or Cheque/Cash Order Form. The Authorizing Officer shall then complete columns 4 and 5. He will complete column 6 when the voucher clerk produces the Cheque/Cash Order Forms retrieved from the Sub-Treasury or paying Cash Office. The authorizing officer shall ensure tnat the Register is produced for his inspection at least once a week. Gaps in column 6will be followed up as to why any voucher is still outstanding and if payment cannot be made the cash must be immediately refunded to the Sub-Treasury or Cash Office from which it was drawn. (see Regulation 621).
Officers drawing/cash cheques
625- Officers authorized to draw cash/cheques should not normally be below the rank of Assistant Executive Officer (Accounts)
Outstanding voucher return paying officer
626-If a voucher is outstanding the following steps should be taken to secure its return.
a) Not later than seven days after payment the paying Sub-Accounting Officer shall apply in writing to the Departmental Officer responsible, requesting the immediate return of the receipted voucher, or the un-receipted voucher and equivalent cash as the case may be.
b) Not later than seven days after issue of the first written application, the paying Sub-Accounting Officer shall again apply in writing to the Departmental Officer for the return of the outstanding voucher,with a copy to the Accounting Officer concerned.
c) If the voucher is still outstanding seven days after issue of the second written application,the paying Sub-Accounting Officer will notify the Accounting Officer who will immediately inform the Accountant-General.The Departmental Officer who withdrew the voucher may be held responsible for the amount of the outstanding voucher.
Lost Payment Voucher
627-If a payment voucher is reported lost, prompt investigation will be made. It must be established immediately whether payment has been made or whether the cash drawn is still on hand. If a loss or fraud has occurred, action will be taken in accordance with F.R.Chapter 15. Where the Accounting Officer is satisfied that no loss or fraud has taken place he will submit a report on the circumstances of the loss of the voucher to the Accountant-General.The report will be accompanied by a copy of the voucher with the following certificate thereon signed by the authorizing officer:
I am the officer
*(a)who signed the original voucher
*(b) now controlling the vote
and I certify that to the best of my knowledge and belief this is the true copy of the original voucher and that no fraud has been perpetrated.The Accountant-General will consider the Circumstances of the case and on behalf of the Commissioner of Finance, rule whether the copy voucher is admissible to support the accounts.