RECEIPTS AND LICENCE BOOKS
General control.
1001 - The Accountant-General is responsible for the control of Books (T.B. 6) and Revenue Collectors receipt books (T.B. 6A). Accounting Officers are responsible for the control of Receipt and Licence Books and Fixed Fee Tickets, etc. as specified in Appendix 7. These officers (and such others as may be so authorized by the Accountant-General) will maintain their own Stock and Distribution Registers and will comply with the principles laid down in this Chapter in respect of receipt books, etc. controlled by them.Accounting Officers are also responsible for the safe custody of all revenue receipt books and licences/tickets that may be released to them.
Printing of Receipts and Licences.
1002- Receipt and licence books must be printed in the form prescribed by Law or by these Regulations. All forms which they contain will bear printed consecutive numbers, and each set of forms (duplicate, triplicate and quadruplicate, as the case may be) will bear the same printed number.
Indents for receipts books,etc.
1003 - The Accountant-General and the Accounting Officers specified in Appendix 7 are the only officers authorized to place indents with the Government Printer or the Nigerian Security Printing and Minting Company or its. subsidiary for the supply of receipt and icence books and fixed fee tickets. Every issue made by the Government Printer to the Accountant-General or Accounting Officers will be accompanied by a Receipt Book Issued Note. The Government Printer will furnish the Auditor-General with a copy of each issue (see Regulation 1006). On no account may revenue earning receipt and licence books or fixed fee tickets be obtained from any printer other tha the Government Printer.
Receipts by the Accountant -
1004-All books received shall be taken on charge in a stock and Distribution Register in the prescribed form (see end of chapter) Receipt will be recorded in serial order of books, and each book will be entered individually. In large offices it may be convenient to use a subsidiary Distribution Register in addition to the main Stock Distribution Register (see end of Chapter).
1005- Indents for Treasury Receipts Books will be submitted quarterly to the Accountant General. Accounting officers will include in their indents and requirements of collection of revenue who account to them. All Issues by the Accountant-General will be recorded in the Receipt Book Issued Note.
Receipts Book issue Notes
1006-Every issue of a receipt book or books will be accompanied by a Receipt Book Issue Note which will be serially numbered and printed in quadruplicate. (see Appendix 7 for specimen RBIN). Distribution of the four copies of each issue note will be as follows;-
a) Original and duplicate copy to the officer to whom the issue is made. The duplicate will be receipted by him and returned to the issuing officer who will gum it to the quadruplicate copy.
b) Triplicate copy to the Auditor-General.
c) Quadruplicate copy will remain in the book at the office of issue.
Issuing Officers must ensure that the duplicate copy of each Receipt Book Issuing Notes is receipted and returned without delay and that all triplicates are sent to the Auditor-General immediately.
1007-Receipt and licence books will be issued by Sub-Accounting Issue Officers for use as required by themselves, or to Revenue Collectors who account to them. Every issue will be entered in the Stock and Distribution Register and issues to Revenue Collectors will be accompanied by a Receipt Book Issue Note.
1008- Revenue Receipt Books will be issued to Revenue Collectors State by Pay Officers who will follow the procedure laid down in Regulation 1006, and in addition, for security purposes draw their attention to the serial numbers of the receipt books together with number of the Security Book Issue Note.
Order of use.
1009-Receipt and licence books will be issued for use in strict serial order.
Revenue collectors not to hold stocks
1011 - Issue of receipt and licence forms to Revenue Collectors will not exceed the number required for day to day use. Individual Revenue Collectors must not hold a stock of receipt and licence forms.
Responsibility for checking all issues
1012 - Every issue of receipt and licence books must be checked with each book examined for defects in numbering, printing, etc, any discrepancy in the quantity for the numbering of the books supplied will be reported immediately to the supplying officer with a copy to the Accountant-General and the Auditor-General.The receiving officer will be held responsible for any errors discovered after the duplicate copy of the Receipt Book Issue Note has been receipled and returned to the supplying officer.
Taking on charge and safe custody by users
1013 - All receipt books, etc. issued from main stocks for use must be recorded in a Receipt Book Register in the prescribed form (see end of Chapter) by the receiving offce. He will be responsible for ensuring that the books are locked in a safe or strong-room at the close of business and that adequate measures are taken to safeguard them during the day, Cashiers or clerks to whom issues are made for daily use will be responsible for them during the day, but the responsible officer must ensure that they are locked up at night Similarly.cashiers or clerks will be responsible for the custody of such receipt and licence books as it may be necessary to leave with them for the performance of routine business during any temporary absence of the responsible officer.It will, however, be the duty of the latter on his return to examine the books, satisfy himself that there has been no loss or misuse and make a test check of the receipts and Hicences ssued with the entries in the Cash Books.
Transfer of receipt and licence books
1014- Receipt and licence books will not be transferred between Sub-Accounting Officers without the consent of the Accountant-General, except in special cases of emergency when the circumstances will be reported to the issuing officer and the procedure laid down in Regulation 1006 will be followed.
No transfers between Revenue Collectors
1015 - Except when one Revenue Collector is officially relieved by another, no used or unused receipt or licence books may be passed, transferred or lent by one Revenue Collector to another Revenue collector.(see Regulation 1027 re-handing over certificate).
Receipts not to be altered
1016-All revenue receipts, etc., will be issued to payers in strict serial order and they will not be altered in any way, not cut, nor dividend.
spoiled receipts and licence forms
1017-When a receipt or licence form is spoilt or damaged it will be cancelled and all copies endorsed in ink or indefible pencil "Cancelled" and retained in the receipt book for audit.
Disposal of original receipts and licence form
1018 - The original receipt or licence form will be handed or delivered to the payer.
Disposal of duplicate copies of receipt and licence form
1019-The duplicale of all receipts and licences (excluding,fixed fee licences and tickets of the counterfoil type) issued by Sub - Accounting Officers and by Revenue Collectors will be sent with the monthly account to the Accountant - General or Accounting Officer (see Regulation 309).
Disposal of triplicate copies of receipt and licence forms
1020 - Audited used receipt or licence books printed in triplicate may be destroyed one year after the date of the audit inspection unless advice that a particular book should be retained has been received from the Accountant-General, Accounting Officer, Auditor-General or Commissioner of Police.
Fixed fee receipts and licences
1021-In the case of receipt and licence forms which bear a printed value, the receipt voucher on which the revenue is brought to account in the Sub-Accounting Officer's cash book must give reference to the opening and closing serial numbers of the receipts and licences issued.
Monthly returns
1022 - Every officer having in his charge revenue receipt,etc., books will render with his monthly accounts a certified return showing in respect of each type of receipt or licence in stock and in use:
a) Serial numbers of unused receipts on hand at commencement of the month.
b) Serial numbers of receipts during the month.
c) Serial numbers of issues during the month.
d) Serial numbers of unused receipts on hand at end of the month.
Collectors of Revenue, including holders of special departmental receipts or licences, shall render their returns monthly to the Sub-Treasurer, Sub-Accounting Officer, Pay Officer as the case may be to whom they account,who will forward them with his accounts after checking. Holders of special departmental receipts shall send a copy of each monthly return to the office of issue. For purpose of the returns submitted by Revenue Collectors as required by this Regulation, the at the end of month" is to be interpreted as meaning the date on which the last payment in a month is made to the Sub-Accounting Officer.
Monthly returns to continue though no receipt to licences issued
1023 - In cases where a Sub-Accounting Officer or Revenue collector does not issue any receipts or licences during a month, he will nevertheless submit a monthly return as prescribed by Regulation 1022 so long as he holds a receipt or licence book.
Surplus receipt and licence books and forms
1024 - Unused surplus Receipt and Licence Books should be returned to the office of issue and the Accountant-General (or Accounting Officer as the case may be) and the Auditor-General informed. (see Regulation 1006).
Certified true copies.
1025 -If an issued receipt form is lost and application is made for the issue of a duplicate, the Accountant-General (or Accounting Officer concerned) may issue a certified true copy. Under no circumstances may a printed receipt form be used, nor may a copy of the licence be issued unless the Law makes specific provision therefore.
Missing receipt and licence books.
1026-Every officer responsible for the safe custody of receipt and licence forms must investigate any loss immediately and report the particulars to the officer who supplies him. The Officer to whom the loss is reported will ensure that the investigation is brought to conclusion and will render a report to the Accountant-General (with a copy to the Auditor-General) so that particulars of the missing forms can be published in the Gazette. No lost book or counterfoil may be written off without the specific authority of the Accountant-General which, when received, should be noted in the register or the book as the case may be. The Auditor-General must be notified of any approved write-off.
Handing over certificates.
1027 - When one officer hands over to another, certificates signed by both officers are required in respect of all receipt or licence books or forms on charge. The certificates should be supported by detailed lists showing the quantity and serial numbers of each type of book, and the officer taking over should sign below the last entries in the stock Register.
Destruction of Exhausted counterfoil receipt
1028 - Audited fixed fee licence and ticket counterfoil may be destroyed at the expiration of seven years from the date of issue of the last receipt therein.
Destruction of obsolete unused receipts etc.
1029 - Accounting Officers may authorize the destruction of obsolete Destruction of obsolete presence of three senior officers of whom two must be from other unused departments.
Destruction may only be effected by total burning. The unused receipts must first be carefully examined to ensure that they are complete as to originals and all copies and that they are in fact unused.The unused receipts actually destroyed must be carefully listed on a destruction certificate signed by all three officers and a copy will be forwarded to the Auditor-General. The main Stock Register must also show details of all books so destroyed. The destruction of any obsolete receipt books, etc., containing used forms is also governed by the requirements of Regulations 1020 and 1028.
Auditor - General to be notified
1030 - Prior notice of intention to destroy unused receipts must be given to the Auditor-General so as to enable an Audit officer to attend and witness the destruction, if the Auditor-General so desires.