General Financial Regulations (S.L. 601.1)

Inhalt

1. Art. 1
2. Art. 2 Cap. 601.
3. Art. 3 Accountant General.
4. Art. 4 Duties of Accountant General.
5. Art. 5 Irregularities in public accounts.
6. Art. 6 Responsibilities of accounting officers.
7. Art. 7 Permanent Secretary. Cap. 534.
8. Art. 8 Submission of estimatesbyHeads of Departments. Cap. 534.
9. Art. 9 Division and subdivisions of estimates.
10. Art. 10 Expenditure providedbyspecial law.
11. Art. 11 Abstracts of revenue and of expenditure.
12. Art. 12 Estimates of revenue to include gross receipts.
13. Art. 13 Heads of revenue.
14. Art. 14 Subdivision of heads of revenue.
15. Art. 15 Estimates of expenditure to be as accurate as possible.
16. Art. 16 Departmental estimates not to include unauthorized provisions.
17. Art. 17 Subdivision of estimates of expenditure.
18. Art. 18 Personal emoluments.
19. Art. 19 Emoluments to be included.
20. Art. 20 Operational and maintenance expenses.
21. Art. 21 Incidental expenses.
22. Art. 22 Miscellaneous head.
23. Art. 23 New heads and sub-heads.
24. Art. 24 Proposals for new works or services or additional personnel.
25. Art. 25 Full information and accurate estimate to accompany proposals. Provision of funds in excess of estimate.
26. Art. 26 Explanations to accompany estimates.
27. Art. 27 Capital expenditure.
28. Art. 28 Statement of assets and liabilities and statement of the estimated financial position.
29. Art. 29 Revised estimates of expenditure.
30. Art. 30 Excesses.
31. Art. 31 Revised estimates of revenue.
32. Art. 32 Receipt entries in the accounts.
33. Art. 33 Recording and receipting of revenue.
34. Art. 34 Licences and permits.
35. Art. 35 Remittance to authorised bank or Public Account.
36. Art. 36 Publkic Account deposits and receipts.
37. Art. 37 Receipt of public money by an officer who is not a regular collector of revenue.
38. Art. 38 Accounting of revenue to the Treasury.
39. Art. 39 Use of public money.
40. Art. 40 Loss of revenue by neglect or fault of officer.
41. Art. 41 Payments by cheque.
42. Art. 42 Statement by accountingofficers of revenue deposited.
43. Art. 43 Moneys received in deposit or trust.
44. Art. 44 Explanation for omissionofweekly statement.
45. Art. 45 Revenue not to be allowed to fall into arrear.
46. Art. 46 Recovery of over-payments. Accounting.
47. Art. 47 Refunds of revenue. Cap. 364.
48. Art. 48 Returns of arrears of revenue and of abandoned claims.
49. Art. 49 Disbursements of public moneys.
50. Art. 50 Warrant of expenditure.
51. Art. 51 Payment on vouchers.
52. Art. 52 Unauthorised payments.
53. Art. 53 Payments by one department for another.
54. Art. 54 How payments are to be made.
55. Art. 55 Paylists and vouchers.
56. Art. 56 Payments in cash.
57. Art. 57 Payments by draft.
58. Art. 58 Unpresented drafts.
59. Art. 59 Paid and unpaid vouchers.. Remittance of unpaid amounts to authorised bank.
60. Art. 60 Preparation and submission of vouchers.
61. Art. 61 Safeguards before payment.
62. Art. 62 Withholding of payments.
63. Art. 63 Separate vouchers for separate sub-heads.
64. Art. 64 Reimbursement of expenses to public officers.
65. Art. 65 Payees.
66. Art. 66 Payment of salaries.
67. Art. 67 Expenditure to be limitedtoapproved estimates.
68. Art. 68 Approved estimates to form basis of accounts of financial year.
69. Art. 69 Anticipated excesses.
70. Art. 70 Restrictions on expenditure.
71. Art. 71 Reserved expenditure.
72. Art. 72 Accounting of expenditure.
73. Art. 73 No payment to be made before it falls due and no unexpended balance to be held in reserve.
74. Art. 74 Accounting for the purchase or sale of securities.
75. Art. 75 Valuation of securities at close of financial year.
76. Art. 76 Transfer of securities from one fund to another.
77. Art. 77 Expenditure on services of a confidential nature.
78. Art. 78 Writing-off of losses of public moneys.
79. Art. 79 Accounts of enterprise administered by a department.
80. Art. 80 Recording of receipts and payments.
81. Art. 81 Closing of accounts by accounting officers.
82. Art. 82 Payments out of imprest.
83. Art. 83 Accounting of imprest.
84. Art. 84 Accounting of imprest to the Treasury.
85. Art. 85 Accounting of advances.
86. Art. 86 Lapse of authority under warrant.
87. Art. 87 Amountauthorised by warrant not to be exceeded.
88. Art. 88 Balancing of advance accounts.
89. Art. 89 Names of certain officers to be given to Accountant General and to Auditor General.
90. Art. 90 Certification of revenue collected.
91. Art. 91 No public moneys in private accounts.
92. Art. 92 Strong rooms and safes for the custody of public moneys.
93. Art. 93 Cash holdings.
94. Art. 94 Disposal of cash received.
95. Art. 95 Stock of stamps to be kept in safe or strong room.
96. Art. 96 Boards of Survey.
97. Art. 97 Cashshortagesand amounts in excess.
98. Art. 98 Record of cash discrepancies.
99. Art. 99 Investigation, refund, write off of cash discrepancies.
100. Art. 100 Detailed statements of cash losses.
101. Art. 101 Stamps stock book.
102. Art. 102 Stores.
103. Art. 103 Stocktaking by departments and reporting of deficiencies.
104. Art. 104 Items of value donated to Heads of Department.
105. Art. 105 Verification of stock by National Audit Office.
106. Art. 106 Condemnation of stores as unserviceable and writing-off thereof.
107. Art. 107 Record of receipt and disposal of stores.
108. Art. 108 Disposal of stores by tender.
109. Art. 109 Donations to institutes and organisations.
110. Art. 110 Loans to other departments.
111. Art. 111 Writing-off of losses of stores.