SUB-ACCOUNTING OFFICER'S CASH BOOK AND MONTHLY ACCOUNTS

Sub - Accounting Officer to maintain Cash Book

201- A Sub-Accounting Officer as defined by FR 105 is required to keep a Treasury Cash Book No 153 or 153A (see Appendix 4) or a cash book in such form as may be approved by the Accountant-General, in consultation with the Auditor-General together with such other books of account as may be prescribed by the Accountant-General or the Accounting Officer of the self-accounting unit with the approval of the Accountant-General.

Numbering of vouchers and prompt entry in Cash book

202- A Sub-Accounting Officer will enter promptly in the cash book all sums of money received by him or paid by him as a public officer, for whatever service, and every entry will be supported by a receipt or payment voucher on the prescribed form containing full particulars of the transaction. Vouchers, both receipts and payments, will be numbered consecutively, from No. 1 each month in the order in which the amounts are received or paid, and will be entered in the cash book accordingly.

Submission of vouchers to Sub- Accounting Officer.

203 - Revenue expenditure and below-the-line vouchers will be submitted to Sub-Accounting Officers in duplicate, except as may be otherwise directed from time to time by the Accountant-General. The words Revenue and Expenditure refer to receipts and payments under Heads appearing in the Estimates both recurrent and capital. The term below-the-line refers to all other receipts and payments.

Cash Specification Unpaid cheques not to be held as cash

204 - The cash book will be ruled off and balanced daily by the cashier who will enter the cash specification of the balance in hand in the cash book. The Sub-Accounting Officer will check the cash against the specification and will initial the cash book. Cheques held as cash at the close of business will be paid to the bank or otherwise cleared on the next business day. In no circumstances may a cheque which has been presented to the bank and returned unpaid be held as cash. The procedure for dealing with dishonoured or unpaid cheques is laid down in Chapter 8.

205- The cash book will be signed at the end of each month by the Sub-Accounting Officer whose signature will be taken as certifying the correctness of the entries and cash balance. The cash book will be supported by a balance statement as follows:

N K

Opening balance(i.e.the closing

balance of the previous month) .. ..

Add:Total receipts for the month .. ..

Deduct: Total payments for the

Month .. ..

Closing balance ... ... ...

............................................................................................

Signature of Sub-Accounting Officer

Bank Reconciliation, Preparation of

206 - Where a bank account is maintained, a bank reconciliation statement and bank certificate of balance at the last business day of the month will be attached to the cash book. Bank reconciliation statements will be prepared as follows, individual items being specified to explain any variation from the balance shown in the cash book.

Cash book balance as at (date...............................)

Add cheques issued but not presented to bank

Add credits in bank not in cash book

Deduction credits in cash book not in bank .....................

Deduct debits in bank not in cash book ....................

Bank Balance as at (date...............) .................

Submission of monthly account

207- Sub-Accounting Officer at the Liaison office shall ensure the dispatch of the accounts by the 14th of the following month either by diplomatic bag, Courier service or registered mail

a) Original and duplicate receipt and payment vouchers (with additional copies where instructed).

b) Balance Certificate

c) Bank Reconciliation Statement

voucher substitute

208-In the event of all vouchers not being available to accompany the account, a list of outstanding vouchers will be forwarded (Treasury Form 34) and substitute vouchers in (duplicate) inserted. Vouchers substitutes will show month and year of account and will also contain:

i) Classification;

ii) Amount to be debit;

iii) Pay office Number;

iv) Sufficient detail to permit Identification of the transaction

Register of outstanding vouchers.

209-A register of outstanding vouchers (Treasury Form 73) will be kept by each Sub-Accounting Officer and marked off as vouchers are received. Such vouchers when received by Sub-Accounting Officer will be forwarded to support the account at the first opportunity. The disbursement of public moneys is not properly accounted for until it has been supported by the appropriate voucher. It is the sub-Accounting Officer's personal responsibility to obtain acquittance for the payments out of Public Funds and this responsibility exists until he has obtain the completed receipt vouchers (or unreceipted vouchers and cash). See Regulation 621). Should a Sub-Accounting Officer be unable to obtain the return of an outstanding voucher, he will take action as laid down in Regulation 626. The procedure for dealing with lost vouchers is detailed in Regulation 627.

Accounts of self- accounting unit

210 -The officer in charge of the accounts of a self-accounting unit will bring to account in his main and subsidiary ledgers all transactions conducted by his Sub-Accounting Officers and will submit the consolidated account of the unit to the Accountant-General.