PART I - PRELIMINARY

1. These Regulations may be cited as the Financial Management (Ministries and Departments) Regulations, 1996.

2. In these Regulations-

"accountable officer" means a public officer, whether employed on contract or otherwise, including an accounting officer, concerned in, or responsible for the collection, receipt, custody, issue or payment of public moneys or other public property;

"accounting officer" means any person designated as such by the Minister pursuant to section 16 of the Financial Audit and Administration Act and charged with the duties of accounting for any expenditure in respect of which money has been appropriated under such Act or any other enactment;

"public body" includes a statutory body, a statutory authority and a government company;

"public moneys" includes-

1. public revenue; and
2. any trust or other moneys held, whether temporarily or otherwise, by a public officer in an official capacity, whether alone or jointly with any other person;

"revenue" means all tolls, taxes, imprests, rates, duties, fees, penalties, forfeitures, rents, dues, proceeds of sales, proceeds of loans and all other receipts by or on behalf of the Government of Jamaica over which Parliament has the power of Appropriation.

PART II - PARLIAMENTARY CONTROL OF PUBLIC MONEYS

3.1 The accounting officer of each department shall-

1. be directly and personally responsible for all expenditure charged under the votes which he administers, and shall be accountable therefor to Parliament through the Public Accounts Committee of Parliament;
2. control the acquisition, storage, issue and use of all materials, equipment or other public property to be used by his department, and shall caused to be kept such accounts in relation to them as may be prescribed under the Act;
3. establish a supply system appropriate to the needs of his department and provide for the assignment of duties and responsibilities by instructions issued under section 24F of the Act, and shall have such other functions in connection with the accounting for and control of public money as may be assigned to such accounting officer by or under this Act or any other enactment.

3.2 Each accounting officer shall certify to the correctness of the appropriation accounts of his department.

3.3 In this Regulation-

"correctness" means-

1. that the moneys voted are used only for the purposes for which they are intended by Parliament;
2. that the actual payments are in accordance with the laws, regulations, rules or instructions governing such payments;
3. that all prices are determined in accordance with prescribed procedures, and are incurred without waste or extravagance; and
4. that the accounts rendered are accurate.

4. The Financial Secretary shall be-

1. the principal advisor to the Government on matters pertaining to financial administration and public financial business:
2. responsible for the continuous improvement of financial and accounting systems throughout the departments of Government; and
3. responsible for ensuring that the mechanism for the collection of and accounting for public moneys is satisfactory in principle, and being complied with in practice.

PART III - PREPARATION, SUBMISSION AND FORM OF ANNUAL ESTIMATES

5. Every accounting officer shall be responsible for the preparation and submission of the annual estimates of revenue and expenditure within the time specified by the Financial Secretary for each department for which he has financial responsibility.

6. The Financial Secretary shall specify in Financial Instruction form and manner in which each accounting officer shall prepare or cause to be prepared the annual estimates of expenditure appropriate to the needs of any department under his control.

PART IV - COLLECTION OF PUBLIC MONEYS

7. Where the Financial Secretary considers it necessary, the Financial Secretary may authorize accountable officers to open bank accounts to which all their collections shall be lodged, and from which shall be transferred, from time to time, net revenue into the Consolidated Fund.

8. An accountable officer shall not assign the duty of collecting moneys payable to the Government to any person other than to an officer appointed permanently to the Public Service.

9. Except where the Financial Secretary directs otherwise, an accountable officer shall issue an official receipt in the form approved by or printed under the authority of the Financial Secretary, in respect of every sum of public money received by such accountable officer.

10.1 Subject to paragraph (2) an accountable officer shall not accept a cheque in payment of public money unless-

1. the cheque is certified; or
2. the cheque is drawn by a commercial bank licensed under the Banking Act or a financial institution licensed under the Financial Institutions Act.

10.2 An uncertified cheque may be accepted in payment of public money if and only if-

1. the accepting accountable officer is satisfied that the cheque will be honoured by the drawer's bank or financial institution; and
2. a senior accountable officer signifies his agreement that the cheque be accepted by endorsing his initial thereon.

10.3 An accountable officer who fails to comply with paragraph (1), may be held personally liable for any loss or deficiency in public moneys occasioned thereby.

11. An accounting officer shall every receipt or copy thereof issued by an accountable office in respect of a payment made by cheque, whether certified or uncertified, to bear a stamp inscribed as follows-

"cheque accepted as conditional payment only".

12.1 An accountable officer who receives any public moneys shall pay, daily or on the first banking day after such collection, into an official bank account the whole amount of such moneys.

12.2 No accounting officer or accountable officer shall, between the time of receipt of public moneys and the time of payment into a designated official bank account-

1. lodge or caused to be lodged any part of such moneys into any bank to the credit of a private account; or
2. mix or cause such moneys to be mixed with any private funds; or
3. advance, lend, cause to be advanced or caused to be lent any part of such moneys for which he is answerable to the Government, to any person; or
4. make use of such moneys in any way whatsoever.

13. Public moneys shall be conveyed by at least two authorized employees of the department and accountable officers shall take such steps as are necessary to ensure that such moneys are properly safeguarded while in transit.

14.1 All official receipt forms, except those for the time being prescribed by any law or by any rules of Court, shall be prescribed, printed and issued under the authority of the Financial Secretary.

14.2 No person shall issue or print any form of official receipt without the prior written approval of the Financial Secretary.

14.3 All official receipt forms shall be printed for the time being by the printer designated in writing by the Financial Secretary.

14.4 A person who contravenes paragraph (2) of this Regulation, commits an offence and is liable on summary conviction before a Resident Magistrate to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.

The Accountant­General shall be responsible for maintaining adequate stocks of official receipts to meet the requirements of the Public Service.

16.1 It shall be the duty of the Accountant­General to ensure that every official receipt contains-

1. the date of receipt;
2. the name of the payee;
3. the amount of money received (in words and figures);
4. the purpose for which payment is made;
5. the signature of the accountable officer who receives the money; and
6. any official stamp, seal, insignia or embossing which is required by the Financial Secretary.

16.2 Double­sided carbon paper shall be used so that the entries made on the face of the receipt are produced at the back of the original and on any copy retained for official use.

16.3 Each accountable officer shall ensure that every official receipt is properly completed before being issued.

17.1 The accountable officer to whom any receipt book is issued shall, account to the accounting officer for each receipt form in, or which should have been in, his possession.

17.2 In the event of the loss of a receipt book or of a form from a receipt book as a result of any negligence on the part of the account able officer to whom the receipt book was issued, shall be liable to appropriate disciplinary action.

17.3 The accounting officer shall cause the loss of a receipt book or a form from a receipt book to be advertised immediately on discovery of such loss in a daily newspaper printed and circulating in Jamaica.

18. Receipt books and other documents, whether used or unused, which directly concern the collection of public moneys, shall be registered when sent through the post.

19.1 The use of special official receipt forms as approved by the Financial Secretary, is authorized to meet the special needs of departments.

19.2 The responsibility for maintaining adequate stocks and for the custody and control of special official receipts rests with the account able officers concerned.

20.1 Every accountable officer shall! keep such number of cash books as may be specified and in the form approved by the Financial Secretary, and shall enter therein the amount of the collections, the manner of their disposal and the official receipt references.

20.2 The Financial Secretary shall specify in Financial Instructions, the time and the manner in which each accountable officer shall balance his book.

PART V - CUSTODY OF PUBLIC MONEYS

21. Accountable officers shall, with the prior written approval of the Financial Secretary, open official bank accounts to facilitate the keeping and paying f moneys collected to meet current demands.

22. In applying for authority to open a bank account, an accounting officer shall state-

1. the necessity for such account;
2. the approximate amount required to make payment for a month;
3. the bank in which the account will be kept; and
4. the names and posts of the officers authorized to operate the account.

23.1 It shall be the responsibility of accountable officers to ensure that official bank accounts are not overdrawn.

23.2 Unless written approval for an overdraft has been received from the Financial Secretary, accountable officers may be surcharged in an amount equivalent to the amount of bank charges in the event of bank charges arising from an unauthorized overdraft.

24. Accounting officers shall ensure that official bank accounts are reconciled monthly and at the end of each financial year.

PART VI - SAFES, KEYS AND COMBINATIONS

25.1 In all Government offices where moneys or other valuables are kept, the accounting officer concerned shall ensure that a safe is provided for the safe keeping of such moneys or valuables.

25.2 Where practicable all safes shall be embedded in concrete.

25.3 The accountable officer in charge of a safe shall keep the keys therefor in a safe place, and shall not give any unauthorized person access to the safe or its contents.

25.4 Every accountable officer shall be personally liable for the loss of public moneys or any valuables from a safe under his control.

26. An accountable officer shall not keep or allow to be kept in a Government safe under his charge, any items of value other than-

1. public moneys;
2. moneys which by virtue of his office he is required to receive and account for; and
3. valuables which fit is his duty to keep and account for.

27.1 The duplicate keys and combinations of all safes and strong rooms in Government offices shall be deposited in a sealed envelope with the Accountant­General, who shall keep them in his vault and maintain a record of all such duplicate keys and combinations.

27.2 The duplicate key to or combination of the vault of the Accountant­General shall be deposited in a sealed envelope with the Bank off Jamaica.

27.3 Duplicate keys or combinations in the custody of the Accountant­General shall be issued only with the approval of the Accountant­General or such officer to whom he has delegated such authority in writing.

27.4 The combination of a combination lock, shall be set by the accountable officer responsible for such lock and no other officer shall have knowledge of it.

28. Whenever the accountable officer in charge of a safe is replaced, the combination shall be changed by the incoming officer, and a copy of the new combination deposited with the Accountant­General in place of the previous one, which shall be destroyed.

29.1 Where a key to a safe is lost, the accountable officer in charge of the safe shall send a report forthwith to the Accountant-General and a copy to the Auditor­General and the Financial Secretary.

29.2 On receipt of a report under paragraph (1) the Accountant-General may authorize the issue of the duplicate key, and a note shall be made in the records maintained by him.

29.3 Where a duplicate key has been issued in lieu of a lost key, the accountable officer concerned shall arrange forthwith for the lock to be replaced by a locksmith approved by the Financial Secretary.

30. Any expenses incurred in altering the wards of a lock or in the re­making of a new key, shard be borne by the accountable officer responsible for the custody of the original key, unless that officer is relieved of the responsibility for payment by the accounting officer.

31. Each accounting officer shall cause to be maintained an inventory of all valuables kept in all Government safes under that officer's control.

32. Each accounting officer shall ensure that weekly checks are made, by an officer in the department other than the officer directly responsible, of cash and other valuables kept in any Government safe under the control of the officer directly responsible.

33.1 It shall be the duty of accounting officers to appoint at the close of each financial year, Boards of Survey each consisting of at least two officers for the purpose of inspecting and reporting on the cash, stamps, securities, gasoline coupons and other valuables held by their department.

33.2 Every Board of Survey shall submit a report of its findings to the Auditor­General, Financial Secretary and the accounting officer not later than seven working days after completion of the survey.

PART VII - PAYMENT OF PUBLIC MONEYS

34. Unless authorized by law or by resolution of the House of Representatives no, payment of public moneys shall be made as a charge against the Consolidated Fund.

35. Except with the prior written approval of the Financial Secretary an accounting officer shall not vire funds.

36.1 Accounting officers shall settle payments by their departments for Al goods and services received from other departments, public bodies, individuals and private institutions out of the monthly warrant issued for the purpose, within a period of thirty days of their receipt.

36.2 Where the amount authorized by warrant is sufficient and any delay in payment resulting in loss or damage to the suppliers is caused by the negligence of the officer concerned, the Financial Secretary may impose surcharge in accordance with section 20 of the Act.

37. (1) A public officer, whether employed on contract or otherwise, shall not commit the Government to any expenditure unless that officer has been authorized so to do in writing by the relevant Accounting Officer, and has been advised in writing by the Accounting Officer, that funds are available for the specific purpose of the proposed expenditure.

(2) A public officer who fails to comply with the provisions of paragraph (1) is liable to a surcharge of a sum equal to the amount of the unauthorized payment.

38. Except where-

1. special authority has been obtained from the Financial Secretary; or
2. cheques are prepared and signed by a mechanical process, cheque for the payment of public moneys drawn on an official bank account shall be signed by at least two authorized officers.

39. Certification and authorization of payment vouchers shall be carried out by an officer other than the officer contracting for the goods or services to which the payment relates.

40.1 Where a service is undertaken by a private person, a private firm or other private enterprise on behalf of a department, the price and other terms and conditions of the service shall be clearly understood and agreed upon prior to implementation, and shall be in writing.

40.2 Unless provided for by contract, no advance or interim payment of money shall be made in respect of goods or services and payment shall be made only on delivery of the goods or satisfactory completion of the service.

41. Where a sum of money is proposed in the annual estimates of revenue and expenditure for contribution towards the cost of services undertaken by a body other than a department of Government, such money, when its payment has been authorized, shall be paid in equal quarterly installments at the beginning of each quarter or at such other intervals as may be authorized by the relevant accounting officer.

42.1 Before a contribution referred to in regulation 40 is made, the accounting officer may, if he thinks it necessary, call upon the recipient body to furnish any audited or unaudited accounts of the body or other financial statements relevant to such contribution.

42.2 The Minister may request the Auditor­General to conduct an audit at the accounts of any person or organization, which has received funds under regulation 40.

43. Where the Minister is satisfied that the contribution when paid is likely to be utilized for purposes other than those for which it voted, the Minister may issue directives for the cancellation or rat auction of such contribution.

44.1 subject to paragraph (2), on the retirement, resignation, dismissal or death of a public officer, the outstanding balance of any advance or debt due to the Government from the officer shall, unless otherwise determined by the financial Secretary, be recovered for any amount payable by the Government to the officer or from his estate.

44.2 Where any amount required to be recovered under paragraph (1) is not so recovered the relevant accountable officer may be held liable to a surcharge for that amount.

45. Accountable officers shall remit all statutory and other authorised deduction from earnings to the recipient organization within fourteen days of the effective date of the deductions, in accordance with the requirements of the enactment or power under which the deductions are made.

46.1 Salaries and allowances shall not be paid beyond the date of expiration of vacation leave unless there is written indication that the officer has resumed duties.

46.2 All officers granted vacation leave, study leave, half­pay leave or other leave shall advise their various heads of department of the date of their resumption in writing.

46.3 Where an officer fails to resume it shall lie the duty of the Head of the relevant department to advise the appropriate authority that the officer has failed to resume duties.

46.4 An accountable officer who fails to comply with the requirements of regulations 44­46 may be liable to surcharge for any penalty or costs accruing to Government as a consequence of such failure or to disciplinary action in accordance with the Public Service Regulations.

47. The approval of the Financial Secretary shall be obtained as a condition precedent to the establishment of any impress or the variation of the amount of imprest.

48.1 Every it wrest holder shall keep a cash book and shall be held personally responsible for an unexpended balance of his impress.

48.2 The surrendering of impress to any officer shall be dealt with in accordance with regulation 67.

48.3 Imprest shall be surrendered at the end of the Financial year.

48.4 Any public officer to whom an impress has been issued shall surrender such impress at the time specified by the Financial Secretary before the end of the financial year in which the impress was issued or, if some earlier date is specified, on or before that date.

PART VIII - LOSS OF PUBLIC PROPERTY

49.1 Where-

1. any deficiency, loss, dance or destruction occurs in respect of public moneys, stamps, securities, stores, motor vehicles or other Government property, whether by misappropriation, theft, fire, accidents, or damage caused completely or partially by rain, flood or any other agency, either directly or indirectly: or
2. any accountable officer fails to receive and duly account for sums received by him,

it shall be the duty of the accounting officer or Head of department to report the full details of such deficiency, loss, damage or destruction, as the case may be, immediately to the Financial Secretary and to the Auditor­General, even when such loss has been made good by the person responsible for it.

49.2 Failure oft the part of an accounting officer to comply with paragraph (1) may render him liable to a surcharge in accordance with section 20 of the Act, or to disciplinary action in accordance with the law-governing the Public Service

50.1 Where an accounting officer is satisfied that no criminal offense or negligence is involved, he may write-off any deficiency, loss, damage or destruction of allocated public stores and equipment which do not require a vote by Parliament up to the maximum sum approved by the Financial Secretary.

50.2 The authority for the writing-off of any deficiency, loss, damage or destruction of public moneys, stamps. securities, stores, motor vehicles, gasoline coupons or other Government property vests in the Financial Secretary.

PART IX - ACCOUNTING FOR PUBLIC MONEYS

5l. The accounts of Government shall be kept in a manner as current as possible with the heads of estimate proposed by Parliament as embodied in the annual estimates of revere arid expenditure, the Appropriation Act, and in accordance with the Financial Instructions issued by the Financial Secretary under section 51 of the Act.

52. The Statement of Revenue actually collected and paid into the Consolidated Fund Bank Account or offer approved depositories shall show, for the purposes of comparison, the approved estimates for the current year and the collections for the year of account and the year immediately preceding the year of account.

53. All classes of books used for the accounting of public money and records thereof, shall be carefully preserved for the minimum period prescribed by the Financial Secretary in the Financial Instructions, after which, approval for their destruction may be sought from the Financial Secretary.

54. The Accountant­General shall prepare separate requisitions for withdrawal of funds from a consolidated Fund account and such requisition shall be authenticated by the Auditor­General.

55. Accounting officers shall, within a period of not later than the fourteenth day of each month, prepare, sign and submit to the Auditor-General and the Financial Secretary in the form and manner prescribed by the Financial Secretary financial statements in respect of the preceding month for the departments under their control.

Surrenderable Balances

56.1 The Auditor­General shall report to the Financial Secretary the amount of any unspent balances to be surrendered from the respective votes.

56.2 The Financial Secretary shall, upon receipt of the report referred to in paragraph (1), direct accounting officers to surrender the certified balances to the Accountant­General for lodgement to the Consolidated Fund.

57. Any retention money payable under a contract which is being held at the end of the financial year to ensure due performance by the contractor shall be charged to the appropriation for the contract, and held in an official bank account until satisfactory performance of the contract by the contractor.

Deposits

58. Where not otherwise provided for under any other enactment, the Financial Secretary may authorize an accounting officer to maintain a deposit account at a specified bank for the collection and payment of deposits' or for the administration of any special or trust fund.

59.1 Subject to paragraph (2), any deposit which is unclaimed for six years shall be paid into the Consolidated Fund.

59.2 Where any person entitled to a deposit which is unclaimed for six years, subsequently proves, to the satisfaction of the Financial Secretary, his claim to that deposit, the Financial Secretary shall thereupon approve a refund of the amount to that person.

PART X - INVENTORY

60. Every accounting officer shall, in the form and manner approved by the Financial Secretary, keep a complete inventory of all Government property (including property acquired by way of a gift) under he custody or control of that accounting officer.

61 Accounting officers shall-

1. ensure that all inventories are checked at least once per year by someone other than the accountable officer responsible for keeping the records; and
2. shall report forthwith any discrepancies found in such inventories to the Financial Secretary and the Auditor­General.

62. Accountable. officers shall ensure that there is no waste, extravagance or abuse in the use of Government property under the custody or control of their department.

63. Except with the prior written approval of the Financial Secretary, Government property shall not be transferred from or to any department.

64.1 The Financial Secretary may authorize the sate by an accountable officer of Government property by-

1. public tender or auction, subject, in the case of serviceable materials and equipment, to a minimum price determined by a suitable qualified person independent of the department controlling the items to be sold; or
2. sale at fixed prices determined by the Financial Secretary.

64.2 The proceeds of sale made under paragraph (1) shall be paid into the Consolidated Fund.

65. The financial Secretary may authorize the disposal of unserviceable materials and equipment by destruction, salvage, gift or any other cleans, as he thinks fit.

66. Where any chance of title, whether by sale or otherwise, of Government property requires documentary evidence there if, authentication of the change of title shall be provided by the Accountant­General who shall endorse the appropriate document with his official seal authenticated by his signature, and deliver the document to the owner.

67. The Accountant­General shall not endorse a change of title under regulation 65, unless he first confirms that-

1. the necessary authority for the transaction as prescribed under these Regulations has been given; and
2. any consideration arising out of the change of title and payable into the Consolidated Fund has been received.

Handing Over

68.1 Where an officer whose duties involve financial and accounting responsibilities-

1. intends to resign; or
2. is assigned, whether by way of transfer or otherwise, to perform new duties,

that officer shall,, not more than three working days before the date of resignation or the date of commencement of the new assignment, formally hand over to his successor or supervisor all public property in his possession and any records relating thereto.

68.2 The handing over of property under paragraph (1), shall be evidenced in writing signed by the outgoing officer, the incoming officer, and another officer, designated by the Accounting officer as the certifying officer, who shall be an officer on the permanent establishment of the Civil Service.

PART XI - GENERAL

69. The Financial Secretary may, in exercising the functions prescribed under section 49 of the Act, appoint a committee of not less than three persons, one of whom shall be nominated by the Attorney-General.

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