S.L. 601.1 Art. 51Payment on vouchers.

(1) Every claim for the payment of public moneys shall be put into a voucher in such form as the Accountant General may direct, and shall be charged against the proper head and sub-head or account and certified by the Head of the Department concerned or by any other officer not below the grade of assistant principal whom that Head of Department may delegate to sign on his behalf and whom the Accountant General will have recognized as the proper officer for the purpose.

(2) All vouchers shall contain full particulars of the materials, works and services, such as dates, numbers, quantities, distances and rates, so as to enable them to be checked without reference to any other document, and shall be accompanied by the relative invoices addressed to the department, sub-vouchers, bills, certificates and any other justifying documents.

(3) (a) On signing a voucher, the officer concerned shall confirm that all documentation is received before processing for payment, that the persons named in the vouchers are those entitled to receive payment, that the materials, works and services purchased have been duly taken on charge, and that the head and the sub-heads quoted can bear the charge.

(b) The documentation received in accordance with paragraph (a) shall include certification by the officers placing the orders of the specified materials, works and services.

(4) When the materials, works and services specified have been duly provided, there shall be attached to the voucher a certificate stating that the payments are in accordance with the terms of the contract or agreement, and that what has been agreed has been received.

(5) In the case of payment on account no more shall be claimed than the cost of the work certified to have been performed.

(6) When a deduction is made from the amount payable on a contract in respect of a penalty or fine the net sum only shall be paid.

(7) The Head of Department is to ensure that there is sufficient segregation of duties in the ordering, payment and receiving processes of materials, works and services, as may be directed by the Accountant General.