SALARIES
PART 1: GENERAL
1801 - The salary and allowances of an officer whose duty station is within Nigeria must be paid locally in Nigeria.
1802 - All officers shall have their salaries and allowances paid through a named bank after declaration on Treasury Form 14.
1803-Salaries and allowances which are based on an annual rate will be paid by monthly installments of one-twelfth of the annual rate. On retirement or termination of appointment, payment for part of a month will be calculated according to the number of days in that month.
1804- Salaries, allowances and pensions must not be paid in advance Not of the due date, except as provided for in chapter 17 and in Financial paid Regulation 1814.
1805 - The Accountant-General will prescribe dates in the month on which salaries and allowances will normally be paid to officers, or to groups of officers.
1806 - The Accounting Officer must ensure that personal emolument records are maintained on the prescribed forms to ensure that payments are made when they are due, that over-payments are not made, and that all the required deductions are made at the correct time.
1807 - The officer controlling expenditure must be informed by the fastest means possible of any contingency likely to affect an officer's salary (such as death, resignation, interdiction, suspension, dismissal, etc) in order that instructions to withhold pay may be issued without delay.
1808 - a) The officer who first received information about the Pe resignation, termination, dismissal, death, withdrawal or retirement, etc. of another officer shall pass the information promptly by making a copy of such a letter/notice available to the Accounts Department Dep before it is enclosed in the departing officer's personal file for so administrative processes.
The original letter/notice of such information will be endorsed to the effect that a copy has been sent to the Accounts Department who will immediately made a note on the officer's Personal Emolument Card to stop further payment to him.
b) The officer who first received the information and failed to pass a copy of it promptly to the Accounts Department and any other officer who defaults or contributes in any way whatsoever in a decision to withhold payment of salary as contained communicating in FR. 1807 shall be liable to surcharge and discipline for negligence and dereliction of duty.
Increments: Notice of
1809 - The officer controlling expenditure must be advised of increments granted. The Auditor-General need not be advised of the grant of a normal increment but he must be advised when an increment is withheld or deferred and subsequently restored.
Cessation termination etc
1810 - On dismissal from the service, or on termination of appointment, or on resignation, the salary of the officer will be payable up to and including the day on which the dismissal, termination, or resignation becomes effective. This shall be without prejudice to the provisions of Public Service Rules or any extant law.
Withholding of Salaries. 1811 - Any balance of salary or other moneys due to an officer who has been convicted of misappropriation of Government funds or theft of Government property, or who has been dismissed leaving sums due to Government, may not be paid without the authority of the Accounting Officer. etc.
Delay in payment.
1812 - Any undue delay in the application for payment of a pension or salary or any other regular recurrent payment must be investigated by the paying officer and, when appropriate, the circumstances must a be reported to the officer controlling expenditure and to the Accounting Officer.
Unclaimed salaries, etc.
1813 - Unclaimed salaries, allowances and pensions will be repaid to the Sub-Accounting Officer within seven days from the date of the withdrawal of the cash, and will normally be classified as an expenditure credit to the vote originally debited. All repayments made in accordance with this paragraph must be effected before the end of the financial year in which the salaries, allowances or pensions were drawn. The Sub-Accounting Officer will issue a Treasury Receipt (T.B.6) for each individual on-payment.
A sub-sequent out-payment of an amount paid into chest will be debited to the appropriate current vote of charge, under the supporting cover of a payment voucher T.F.I with the original Treasury Receipt attached.
1814 - The payment of a leave salary of an officer, when the salary is normally paid to a bank, will continue to be paid to the bank of the Salary: officer's choice or at the Station where the payroll is prepared, and will continue to be paid on the normal dates prescribed under Financial Regulation 1805.
Transfer of officers
1815 - When an officer is transferred from one Ministry, Extra- Ministerial Department or Unit to another, or from one Pay Officer to another within a Ministry, a Last Pay Certificate (the authority for the payment of the salary and the continuance of the deductions there from) will be conveyed to the new pay station by a letter under confidential cover, enclosing also a certified true copy of the personal emoluments record (see Financial Regulations 1806 and 1902), and both the last pay certificate and the record must show the date in which the last payment of salary has been made, and the record must show full details of deductions which have been made and which must continue to be made. With the employment of a system other than the standard system which does not require the personal emolument card, the dispatching officer must complete, by hand, a standard personal emoluments record for issue to the new office (see Financial Regulation 1902 (a), (b) and (c).
Accounting procedure for deductions from Emoluments
1816 - The gross amount of the emoluments must be charged against the relative personal emoluments sub-head of the current Estimates. The paying officer will enter the total of each type of deduction from emoluments as a receipt in his cash book and enter the gross amount of the emoluments as a payment.
Receipts for deductions
1817 - The receipt entries for deductions from Salary (Financial Regulation 1816) will be allocated receipt voucher numbers in the cash book sequence. Treasury Receipts (T.B.6) will be issued for certain categories of deductions as may be instructed by the Accountant-General. a bank.
PART II:
Procedure: Approval by Accountant - General
1901 - The procedure and method to be employed by Ministries, Departments or units for the recording and the calculation of personal emoluments must be approved by the Accountant - General.
Standard system
1902-The standard payroll system to be employed in all offices,Standard hand-written multi-purpose method whereby the etries in the system.
a) Personal Emoluments Record (A.T.F. 174 (a) or A.T.F. 174(b).
b) Payroll,in duplicate(A.T.F.2PRA or T.F.2PRB)together with a bank paying-in advice slip, or in the case of non-pensionable employees,a National Social Insurance Trust Fund advice slip.
c) Pay Statement to be issued to the individual officer (A.T.F.2PSA or A.T.F.2 PSB).
Personal Emoluments Record:Form of.
1903- The Officer controlling expenditure will ensure that the standard Personal Emoluments Records (A.T.F. 174 (a) or A.T.F.174 (b)show:
a) In the top section of the front of the card.Inter alia:
Standard rate of pay of the officer.
Incremental date.
Standard allowances.
Salary and other advances issued.
Income Tax P.A.Y.E.Free Pay Allowances.Aggregate gross emoluments, including, separately taxable allowances,
Income Tax P.A.Y.E. assessments.
Standard deductions from emoluments.
Net emoluments payable.
1904 - The Accounting Officer and the officer controlling expenditure will ensure that the Personal Emoluments Records cards are kept under strict security arrangements,and that when they are not in use they are lodged in a fire-resistant cabinet, safe or strong-room. (see Financial Regulation 935 for period of retention)
Personal Emoluments Record Form
1905-Every officer must complete the Personal Emolument Record Form annually.
1906- The Salary Section must be informed in writing ofany variation that may affect the salary of any officer (e.g. increment,resignation,or termination,etc) at the earlier possible time. There is therefore the need for close link between the Administration Department and the Accounts Division.
Variation Advice
1907 - Salary variation advices should be issued for all changes Variation affecting salary as indicated in Section2006.Five copies of the Advice.Variation Advice should be prepared for distribution as follows:
a) One copy to Payroll Section;
b) One copy to Variation Control Section;
c) One copy to Internal Audit Unit;
d) One cpy in variation control file;
e) One copy in the officer's personal file.
Variation Control.
1908-The officer controlling expenditure will ensure that a Variation Control Record on Treasury Form 208 is maintained to show each variation in the month under review, of emoluments, taxable allowances, and the standard deductions from emoluments for each officer. The sum total of these variations will be added to or subtracted from the relative total of the previous month,and from this will be calculated the totald of emoluments, taxable allowances, gross taxable emoluments and each type of standard deduction for the current month. The officer controlling expenditure will ensure that:
a) the totals of the various columns of the payroll for the month agree with the respective pre-determined totals of the variation control.
b) The officer directly in charge of variation control should be an officer not belowthe rank of Principal Executive Officer (Accounts) and must not be the officer directly in charge of preparation of payroll.
c) The monthly payroll should be prepared in the manner as set out in F.R. 1901-1904 above and attention should be paid to the following:
i) Balancing of the monthly deduction with the amount being paid as on-payments to the receiving authority.
ii) Balancing of the Vote Book to reflect figures of transactions at the end of the month and completion of Monthly Return of Expenditure.
d) The internal audit division should re - schedule the vouchers to the cash office on completion of pre-payment auditing exercise.
e) the cash office should prepare salary cheques according to banks and make banks accordingly, Cheques for on-payments of deductions will be made to the receiving authority in the same month as the payment of the net emoluments.
f) For cash payments, cheques should also be drawn to withdraw money from the Bank. The Cash Office/Pay masters should prepare Cash Specification from the Payrolls, to ease enveloping operation, and arrange to draw money from the Bank.
g) Precautionary measures for protection of Cash-in-Transit should be taken particularly in relation to the various categories of officers who can collect and make lodgment of various sums from or to the Banks,viz:
Under N250,000.00: Confirmed employees not below Executive Officer (Accounts).
N250,000.00-N500,000.00: Not below the ranks of Higher
Executive Officer (Accounts).
Over N500,000.00: Not below the grade of Senior
Executive Officer(Accounts and
at least two other relatively senior
employees).
h) The assistance of Police Escort must be sought and secured for security of cash-in-transit. The following guidelines shall be followed.
i) Communications to the Police in relation to movement of Cash should be classified"SECRET"
ii) Police Escort shall be in the following categories: Group A - up to N500,000.00-One NCO or two Police Constables; Group B- N1,000,000.00-N5,000,000.00-One NCO and three Police Constables; Group C-N5,000,000.00-N10,000,000.00-One NCO and four Police Constables; Group D-over N10,000,000.00-One Inspector,one NCO and four constables.
iii) Cash for salaries should not be withdrawn on the last day of the week to avoid keeping large amount of cash over the weekend. Detailed standing instructions in writing for security precautions to be taken in the handling of money for payment of salaries should be given.
submission of payroll to paying officer
1909-The monthly payroll will be submitted to the paying officer in the following manner:
a) Payroll(A.T.F.86) in original, to contain details of salary computation,duly grouped according to separate pay point or separate bank branch iavolved.
b) Payroll summary Voucher (T.F.21 or A.T.F.91), in duplicate to summarize the totals of the various columns of the separate payrolls and to provide the covering certificates of the officers employed in the preparation and internal check of the payrolls,and also to constitute the authorization of the officer controlling the expenditure for the payment.
c) Advice of Deduction from Salary (A.T.F. 31), for each deduction sub-head or account,in duplicate,to show the total of the appropriate deduction on the Payroll Summary Voucher and to show,when required by the Accountant-General,the full detail of the deduction made from the emoluments of each officer.
d) Bank Payment Advice Slip,in original, together with (A.T.F.87) in original to be attached to:
e) Payment Voucher, A.T.F. 93,in duplicate,to support the on-payment to the appropriate receiving authority of the deductions from payrolls,together with supporting copies of A.T.F.31.
1910- a) Deductions from emoluments which are on-paid to a n of Classificatio receiving authority,(e.g. Income Tax P.A.Y.E., VAT,Union Dues, deductions.Co-operative Thrift and Loan Society Contributions), will be classified to the appropriate Head and Sub-head and be supported with the total amount due.
b) The officer controlling expenditure will ensure that a separate section of the relative personal emoluments vote book is maintained to record the details of the on-payments, the details of the totals of the deductions,and to show the link between the relative entries.
Internal Check
1911 - Officers controlling expenditure will ensure that a complete and detailed internal check (not to be confused with an Internal Audit)is executed on each payroll before payment,and that the officers employed on the internai check are officers other than those who have been currently employed on the preparation of the payroll. The Voucher Certificate on the Payroll Summary Voucher ATF 91, under the title of "Checked by" will be signed by the officer directly in charge of the internal check.
Deductions on payment of to the Receiving Authority.
1912 - The on-payments of the deductions made under Financial Regulation 1910 (a) will be made to the receiving authority at the 1910as the authoritysame will be made with a payment voucher A.T.F. 93 in support (see FINANCIAL regulation 1909 (e). The payments will be and the oficer controlling expenditure will ensure that a separate section o the details of the on-payments,the details of the totals of the deductions, and to show the link between the relative entries.
Paying Officers.
1913-The payment of salaries must be made by an officer of not less witnessed in person and the payee identified by the officer in charge any other Officer,who was currently employed in the preparation of the payroll,be a witness to the payment of salaries.
Surplus Cash.
1914 - Surplus cash remaining unaccounted for after payment of salaries and overtime will be brought to account immeditely as an expenditure credit to the vote to which the salaries or overtime were originally charged.
Cash deficiency.
1915-Deficiencies of cash will be treated as a loss of fund under the provisions of Chapter 15.