15. (1) The Governor-General acting upon the advice of the Public Service Commission, may from time to time appoint a fit and proper person to be AccountantGeneral who shall hold office during pleasure.
(2) The AccountantGeneral shall be the custodian of the Consolidated Fund and shall perform such functions as are conferred upon him by this or any other enactment.
(3) The AccountantGeneral shall be responsible for ensuring that-
(a) such balances are kept in the Consolidated Fund as may be required by law and as may be necessary for the conduct of Government business;
(b) no disbursement is made from the assets of the Consolidated Fund except in accordance with law.
(4) The AccountantGeneral shall submit to the Minister such statements of account on the financial position of the Consolidated Fund, at such times and in such form as the Minister may require.
16. (1) The Minister shall from time to time designate in writing public officers who shall be accounting officers of the departments specified in such designation.
(2) An accounting officer shall be responsible for the financial administration of the department specified in a designation under subsection (1) and shall be accountable to the Minister for-
a. the assessment and collection of, and accounting for, all moneys lawfully receivable by his department;
b. ensuring that the purpose for which an appropriation is approved by Parliament is accomplished;
c. making any payment required to be made in relation to such appropriation;
d. the custody and proper use of all materials, equipment or other public property administered by him;
e. the administration of any fund for which he has been assigned responsibility pursuant to section 14 (3);
f. the discharge of any other financial responsibility assigned to him under this or any other enactment.
17. (1) An accounting officer shall not open any bank account (hereinafter referred to as an "official bank account") for the lodgement of public moneys without the prior written approval of the Financial Secretary, and any such approval shall stipulate the terms and conditions under which the account shall be operated.
(2) An accounting officer-
a. shall not permit an overdraft on any official bank account without the prior written approval of the Financial Secretary;
b. shall submit to the Financial Secretary and the AuditorGeneral, within the prescribed time a monthly return showing the balances in such
c. account at the close of business on the last working day of the month.
18. If in his opinion the exigencies of the financial situation render such action necessary, the Minister may-
a. specify the maximum limit of the amounts to be expended by any accounting officer; or
b. limit or suspend any expenditure charged under any Appropriation Act or by virtue of the provisions of section 13.
19. An accounting officer shall not-
a. make any payments in excess of the amounts specified by the Minister pursuant to section 18 (a) without the prior approval of the Minister; or
b. enter into any commitment in excess of-
i. the amount specified in the estimates of expenditure as approved by the House of Representatives; or
ii. such lesser amount as the Minister may direct.
19A. Appropriation.
19A. (1) Subject to subsection (2), any expenditure by an accounting officer shall be in accordance with the provisions contained in an Appropriation Act for the services required.
(2) The Minister may, if he thinks fit, reallocate expenditure in relation to such services as he may specify, so, however, that no such expenditure-
a. may be reallocated in respect of any new service not provided for by the Appropriation Act; and
b. shall exceed the aggregate sums provided for such services.
(3) The Minister may in writing delegate to an accounting officer the function specified in subsection (2) but no such delegation shall prevent the performance of such function by the Minister.
(4) Subject to section 24L, every appropriation by Parliament of public moneys in relation to any financial year shall cease to have effect at the close of that financial year and, except as otherwise provided in this Act, any unexpended balances in any accounts referred to in section 13 shall be paid into the Consolidated Fund Principal Bank Account.
(5) All accounting officers immediately after the end of each financial year, prepare and submit to the Minister a statement showing-
a. details of all commitments entered into for the supply of goods or services or the construction of any work during the year where such goods or services have not been received or such work has not been completed before the end of that year;
b. details of the delivery of goods and services or the completion of any work for which payment has not been made before the close of that year;
c. unspent balances of the appropriation, in such form as will indicate-
i. that such balances are sufficient to cover the amounts required to meet the undischarged commitments and liabilities referred to in paragraphs (a) and (b); or
ii. that any excess in respect of any such undischarged commitment or liability, as the case may be, has been approved by the Minister under section 19.
(6) Upon receipt of the statements referred to in subsection (5), the Minister shall issue directions to accounting officers as to the action to be taken by them to discharge such commitments or liabilities during the ensuing financial year and to maintain the provision of services on a regular basis.
19B. Regulations governing contracts.
19B. (1) All agreements for the supply of goods or services to, or the carrying out of any work for any department shall be on such terms and subject to such conditions as the Minister may by regulations, prescribe.
(2) Without prejudice to the generality of subsection (1) regulations made under that subsection may prescribe-
a. the extent to which an officer is authorized to enter into the agreement;
b. procedures relating to-
i. the offer and acceptance of tenders;
ii. the signing of such agreements;
c. the form of agreements and the conditions to be stipulated therein;
d. measures relating to the execution of agreements and the making of payments thereunder.
19C. Authorization of payments.
19C. (1) No payment shall be made from any Consolidated Fund Bank Account or any other official bank account unless the voucher for that payment is certified and the payment is approved and the accountable officer-
a. who gives such certification or approval, as the case may be, is properly authorized to do so and acts within the limits of that authority;
b. has taken the necessary steps to ensure that the payment may properly be made in respect of goods and services delivered or rendered in conformity with a valid agreement
(2) An accountable officer who approves or certifies any payment in contravention of subsection (1) shall be personally liable for any impropriety in relation to such payment.
20. SURCHARGE BY FINANCIAL SECRETARY
20. (1) If it appears to the Financial Secretary upon a report by the AuditorGeneral that any person who is or was an officer-
a. has failed to collect any moneys owing to the Government for the collection of which such person is or was at the time of such employment responsible;
b. is or was responsible for any improper payment of public moneys or for any payment of such moneys which is not duly vouched; or
c. is or was responsible for any deficiency in, or for the loss or destruction of, any public moneys, stamps, securities, stores, or other Government property, and if, within a period specified by the Financial Secretary, an explanation satisfactory to him is not furnished with regard to such failure to collect, improper payment, payment not duly vouched, deficiency, loss or destruction, as the case may be, the Financial Secretary may surcharge against the said person the amount not collected or such improper payment, payment not duly vouched, deficiency, loss or the value of the property destroyed, as the case may be, or such lesser amount as the Financial Secretary may determine.
(2) No such surcharge shall be made after the expiration of a period of three years from the date of such failure to collect, improper payment, payment not duly vouched, deficiency, loss or destruction, as the case may be.
21. (1) The Financial Secretary shall cause the Auditor-General and the accounting officer of the department concerned to be notified of any surcharge made under section 20.
a. The accounting officer on being notified as aforesaid shall notify the person surcharged and shall, subject to the provisions of sections 22 and 23, recover the amount surcharged from such person.
22. The Financial Secretary may at any time withdraw any surcharge in respect of which a satisfactory explanation has been received or if it otherwise appears that no surcharge should have been made, and in any such event the Financial Secretary shall notify the AuditorGeneral and the accounting officer of the department concerned of the withdrawal of any such surcharge.
23. REMEDY OF PERSON AGGRIEVED BY SURCHARGE
23. (1) Any person who is dissatisfied with any surcharge made against him under section 20 shall have the right to appeal to the Privy Council within a period of one month immediately after he has been notified of the surcharge:
Provided that the Governor-General in his discretion may authorize an appeal to be made after the expiration of such period of one month,
(2) After such further investigation as may be directed by the Governor-General acting in his discretion the Privy Council may make such order confirming the surcharge or directing that the appellant be released wholly or in part from the surcharge as may appear just and reasonable. A copy of every such order shall be transmitted to the Financial Secretary, to the accounting officer of the department concerned and to the AuditorGeneral.
24. The amount of any surcharge made under section 20 may, subject to the provisions of sections 22 and 23, be sued for and recovered as a debt due to the Government by action at the suit of the AttorneyGeneral in the Supreme Court or in a Resident Magistrate's Court, as may be appropriate having regard to the amount of the surcharge, or the Financial Secretary may direct that the amount of any such surcharge which way be due from an officer shall be recovered by monthly deductions from the salary of such officer in such amounts, not exceeding onesixth of the amount payable monthly to such officer in respect of salary, as the Financial Secretary shall authorize.
24A. GOVERNMENT ACCOUNTS.
24A. (1) For the purposes of this Act, "Government accounts" includes all accounts kept pursuant to this Act by the AccountantGeneral and all accountable officers, in relation to the transaction of public business and includes all documents and other records in any form whatsoever.
(a) It shall be the duty of every accountable officer to keep and present in accordance with this Act and any regulations made or directions given thereunder proper and accurate accounts of all transactions entered into by him and all public moneys or other property held by him.
(3) The Minister may issue directions and make regulations-
a. respecting the preparation, submission and form of estimates;
b. respecting the collection, disbursement, management and administration of, and the accounting for, public moneys;
c. respecting the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other Government property;
d. respecting the keeping of Government accounts and other records;
e. prescribing forms and other matters required to be prescribed under this Act;
f. (f)respecting the establishment of bank accounts;
g. for any other purpose necessary for the efficient administration of the financial business of the Government.
(4) The Minister or any officer authorized by him shall be entitled to inspect such offices and to have such access to official books, documents and other records as may be necessary for the exercise of his functions under this Act.
24B. Basis of accounts.
24B. (1) Government accounts which are required under this Act to be published shall be prepared on such basis as may be prescribed.
(2) When any Government accounts are published there shall be appended thereto explanatory notes indicating the basis on which the accounts have been prepared.
(3) It shall be the duty of all accounting officers to establish proper accounting systems for the purpose of recording-
a. all amounts payable into the Consolidated Fund and all liabilities and commitments charged on and payable out of such Fund; and
b. if so directed by the Financial Secretary, the cost of work undertaken by their respective departments.
24C. Retention money.
24C. (1) Any amount payable under a contract which is withheld to ensure due performance of the contract may be charged to the appropriation for that contract and any amount so charged shall be paid into a bank account in accordance with regulations made under section 24A and may, notwithstanding the provisions of section 19C be paid out in accordance with the contract.
(2) Any such amount which is not paid out as authorized under subsection (1) shall be paid into the Consolidated Fund Principal Bank Account.
24D. External loan accounts.
24D. (1) If, in accordance with any agreement for a loan to the Government designated in foreign currency, any amount is paid from the lender's account for goods and services purchased on behalf of the Government, the amount so paid shall be notified by the Financial Secretary to the AccountantGeneral who shall record that amount as a liability of the Consolidated Fund and as an amount payable to that Fund in the currency of Jamaica.
(2) Amounts in the currency of Jamaica, derived from the use or sale of goods and services purchased by means of a loan as mentioned in subsection (1) shall be forthwith paid over to the AccountantGeneral or, as the case may require, deposited in an account kept for that purpose at such bank as the Financial Secretary may determine in the custody of the AccountantGeneral.
(3) Such amounts shall constitute a reserve cash asset of the Consolidated Fund and may only be utilized by transferring such assets to the Consolidated Fund Principal Bank Account in accordance with the terms of the relevant loan agreement.
(4) The AccountantGeneral shall ensure that all such amounts as are referred to in subsection (2) are paid into the Consolidated Fund Principal Bank Account.
24E. Credit agreements.
24E. (1) In this section "credit agreement" means an agreement whereby goods or services delivered or supplied to a department are to be paid for at some future date extending beyond the end of the financial year within which such goods or services are delivered or supplied.
(2) No credit agreement shall be entered into without the prior approval of the Minister.
(3) Where, pursuant to subsection (2), a credit agreement has been entered into, the amount payable for the relevant goods or services shall, upon the delivery or supply thereof, be charged to an appropriation and shall be recorded as a liability of the Consolidated Fund and thereafter, notwithstanding the provisions of section 19C, may be paid out in accordance with the credit agreement and the directions, if any, issued by the Minister.
(4) The liability created by a credit agreement shall form part of the public debt.
24F. Financial instructions.
24F. (1) Subject to subsection (2), it shall be the duty of all accounting officers upon whom financial accounting responsibilities are conferred by this Act or any regulations made hereunder, to issue in keeping with the provisions of this Act, written instructions to other accountable officers in their respective departments in relation to the duties and responsibilities of those officers under this Act and in particular-
a. the assignment of duties for the assessment, collection or accounting for revenue;
b. the making of commitments and payments;
c. the receipt and disbursement of deposits;
d. the holding and use of stores and other public property;
e. the accounting procedures applicable to and the forms to be used in the conduct of financial business;
f. the designation of officers authorized to operate bank accounts;
g. the contents of internal financial reports and dates for submission thereof.
(2) No instructions shall be issued pursuant to paragraph (e) of subsection (1) without the prior approval of the Financial Secretary.
24G. Annual statements.
24G. (1) In respect of each financial year and as soon as possible after the end of such financial year, the Minister shall lay the following statements on the Table of the House of Representatives-
a. the statement of the receipts and payments in respect of the Consolidated Fund Principal Bank Account;
b. a statement of assets and liabilities of the Consolidated Fund showing balances in respect of current assets and liabilities;
c. a summary of the transactions of the Consolidated Fund Principal Bank Account as compared with budget forecasts;
d. a statement of the revenue and expenditure of the Consolidated Fund Principal Bank Account as compared with the original and revised budget forecasts.
(2) The statements referred to in subsection (1) shall be prepared in accordance with the accounts as at the end of the relevant financial year and shall be signed by the AccountantGeneral.
24H. Finance accounts.
24H. (1) In respect of each financial year or within a period of four months after the end of such financial year the AccountantGeneral shall prepare, sign and submit to the AuditorGeneral statements showing-
a. current assets and liabilities of the Consolidated Fund;
b. revenue actually paid into the Consolidated Fund Principal Bank Account as compared with the estimates of revenue;
c. actual expenditure from the Consolidated Fund Principal Bank Account as compared with the estimates of expenditure;
d. the public debt of Jamaica, showing transactions for the relevant year of account and the balance of sinking funds held against redemption;
e. advances and loans from the Consolidated Fund showing transactions for the year of account and, for those accounts in respect of which no recovery is reported during that year, the date of the most recent recovery;
f. capital investments of the Consolidated Fund showing transactions for the year of account, the securities held and the proportion of equity held on behalf of the Government;
g. balances held by the AccountantGeneral on deposit at the end of the financial year and the outstanding advances made therefrom;
h. expenditure in respect of those services which by law are directly charged upon the Consolidated Fund as compared with budget forecasts;
i. outstanding loans or credits guaranteed by the Government;
j. receipts and payments of the Contingencies Fund;
k. such other matters as the Minister may direct for the purpose of amplifying the information required under paragraphs (a) to (i).
(2) The AccountantGeneral shall submit the statements referred to in subsection (1) to the Auditor General who shall certify them and the statements as so certified shall be laid on the Table of the House of Representatives.
24I. Departmental accounts.
24I. (1) In respect of each financial year and within a period of four months after the end of such financial year, all accounting officers shall prepare, sign and transmit to the Minister and the AuditorGeneral the statements relating to the financial activities under their control showing in respect of each head of estimates-
a. revenue actually collected and paid into the Consolidated Fund or other approved depositories or applied as appropriationinaid, and including any drawbacks or other moneys paid out of such collections;
b. appropriation accounts for expenditure as against approved estimates, including explanations for major variations therefrom;
c. particulars of funds administered by them, including-
i. a balance sheet;
ii. a statement of receipts and payments in respect of transactions relating to each fund; and
iii. such other statements as may be required by the rules governing any particular fund or by directions issued by the Financial Secretary.
(2) The statements mentioned in subsection (1) shall be certified by the AuditorGeneral and shall be laid on the Table of the House of Representatives.
24J. Erroneous payments.
24J. Notwithstanding anything to the contrary contained in this Act, the AccountantGeneral may, with the concurrence of the AuditorGeneral, authorize withdrawals from any Consolidated Fund Bank Account of such sums as may be required to repay or adjust amounts erroneously paid into that account.
24K. Confidential expenditure.
24K. (1) Where any payment is made from a provision in the Estimates of Expenditure for services of a confidential nature, a certificate of payment shall be prepared and signed by the accounting officer concerned stating that the payment has been properly made.
(2) A certificate referred to in subsection (1) may, without further enquiry, be accepted by the AuditorGeneral as proof that the payment mentioned therein has been properly made.
24L. Settlement of undischarged commitments after close of financial year.
24L. (1) Subsections (2) and (3) shall apply charged in any case where -
a. a statement has been submitted by an accounting officer in relation to goods delivered, services rendered or work completed before the close of that financial year; and
b. amounts remain outstanding for such goods, services or work before the close of that financial year; and
c. an unspent balance exists in the relevant appropriation for that financial year.
(2) The unspent balance referred to in subsection (1) may within a period of three months after the close of the relevant financial year be used for making payments due and owing for the goods, services or work mentioned in subsection (1).
(3) Any amount of the balance which is not dealt with in accordance with subsection (2) shall be paid into the Consolidated Fund Principal Bank Account.