Kings Regulations & Admiralty Instructions - 1913 - Cash and Cash Accounts

Index
  
Kings Regulations & Admiralty Instructions - 1913

Chapter XLIII

Cash and Cash Accounts

SECTION   PAGE

I.

Obtaining Supplies of Money 565

II.

Banking 573

III.

Remittances 574

IV.

Disbursement of Public Money 576

V.

 Cash Accounts to be kept and rendered 579

SECTION I. OBTAINING SUPPLIES OF MONEY.

1637. General Instructions.- The Accountant Officer, under the authority of the Captain in every case, will carefully observe the following regulations in obtaining money for the ship or for the public service:

  1. Supplies are to be obtained from the Naval Accountant Officer at all home ports where such an officer is stationed, at Gibraltar and Malta,. and elsewhere out of the United Kingdom where there is a Naval Accountant but no Treasury Chest.

    2. At places out of the United Kingdom-other than Gibraltar and Malta-where there is a Treasury Chest, supplies are to be drawn direct from the Treasury Chest Officer.

    In all the above cases the money is to be requisitioned on form S. 5.

  2. The requisitions are to show the estimated amounts required for each particular service, and are to be approved by the Captain.
    3. When advances are made from the Treasury Chest, information of the amount of the advance will be sent direct to the Captain by the Treasury Chest Officer.
  3. Preparation of Requisitions.- The requisitions, whether upon the Treasury Chest or upon naval accountants, where sterling money is current, are to be for so many pounds sterling, as fractions of a pound are not to be demanded. At places where sterling money is not current, the requisitions are to be for so many dollars rupees, or other coins, the equivalent in sterling money being, however, also specified by the Accountant Officer, both on the requisition and on the receipt, as well as the issuing rate and the authority for it.
  4. Number of Requisitions required.- Requisitions upon the Treasury Chest are to be made out in triplicate ; two of them when receipted will be retained by the officer advancing the money; and the triplicate copy, when signed by him and receipted, is to be returned to the Accountant Officer, who is to forward it as a debit voucher to his cash account; if the money is obtained from a naval accountant, they are only to be made out in duplicate. See 461 (Supplies of Cash).
  5. Drawing of Bills.- Where there is no naval Accountant or Treasury Chest Officer the Accountant Officer is to draw bills upon the Accountant-General at three days' sight, forms S. 2 or 3 being used for the purpose. The Captain is to satisfy himself before approving a bill that the sum for which it is drawn is required. The rate of exchange as well as the premium, or discount, is to be distinctly inserted in each bill and certified by the manager of a local bank of repute,

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    and due allowance is to be made for the gain or loss by exchange. If for any reason such a certificate cannot be obtained from a bank the rate is to be certified by the British consul, or, in his absence, by two respectable merchants. When British coin is obtained at par abroad, the certificate of the rate of exchange is still necessary, the only exception being when payment is made under a contract or written agreement by bill at a fixed rate ; in such a case it is to be so stated on the bill and in the letter of advice, and the date of the contract is also to be stated.
  6. Letter of Advice.- The Accountant Officer on every occasion of drawing a bill for the public service is to prepare and carefully fill up a letter of advice (form S. 4), which he is to deliver when presenting the bill for his signature to the Captain, who will forward it to the Accountant-General by the most expeditious route, so that it may arrive, if possible, before, but at least as soon as the bill can be presented for payment. In the event of a bill being cancelled, a notification to that effect is to be inserted in the letter of advice for the next bill drawn.
  7. Bill Book.- Every bill drawn by the Accountant, Officer for public purposes is to be on the forms supplied in the bill form books, and each bill, or set of bills, is to receive a consecutive number, commencing with No. 1 in each book; the counterfoils are to bear corresponding numbers and to have the other particulars of the bills carefully inserted in the spaces left for the purpose. These bill books will only be supplied to Accountant Officers on special demands approved by the Senior Naval Officer.

    8. Special arrangements are to be made in every ship for the safe custody of these books, with a view to preventing their being obtained by persons not entitled to use them.

    If the Accountant Officer is superseded, they are to be transferred to his successor, whose receipt, stating the number of forms that remain unused, is to be sent into office with the final cash account of the Accountant Officer giving up charge ; when the ship is put out of commission, the books are to be sent to the Accountant-General.

2. Exemption from Stamp Duty.- By Act 33 & 34 Vict. cap. 97, and 35 & 36 Vict. cap. 20, bills drawn by the Lords Commissioners of the Admiralty or by any person under their authority upon the Accountant-General are exempt from stamp duty.

1638. Demands for Cash.- In order to ensure that the balance of public money on board His Majesty's ships is at all times kept at as low a figure as is consistent with the requirements of His Majesty's Service, the following regulations are to be observed by Accountant and Commanding Officers in connection with all demands for cash submitted and approved by them respectively :

  1. Ships may complete to the money required for one month with the approval of the Commanding Officer. Supplies are, as a rule, to be drawn as nearly before the date of monthly payment of wages as is practicable.
  2. Ships may complete to the money required for two months with the approval of the Senior Officer present.
  3. Ships will only complete with money in excess of two months' requirements when ordered to do so by the Commander-in-Chief or Senior

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    Officer present, who will inform the Admiralty of the orders given by him and the reason which necessitated them.
  4. In the cases referred to under (b) and (c) the orders given are to be quoted on the documents on which the actual demands for the money are approved.

    5. 2. One month's requirements.-In view of the provisions of Article 1782, a month's requirements (inclusive of postal orders and postage stamps) will ordinarily be less than 41. per head of the numbers borne in the complement, and, except in the cases of flag-ships, depot ships, and ships on detached or miscellaneous services, all demands for cash are to be considered with reference to this standard by the officers authorised to approve them.

    3. Demands in excess.- If on any occasion it is considered necessary to exceed this standard, an explanation of the circumstances is to be given on the document on which the demand for the money is approved. In flag-ships, depot ships, and ships on detached or miscellaneous services, no similar standard can be applied, and probable requirements are therefore to be estimated on the basis of current or anticipated expenditure.

    4. Disposal of excess Moneys.- Should any unforeseen cause render the balance in hand in any of His Majesty's ships materially in excess of probable requirements, the Accountant Officer is to inform the Commanding Officer, in order that the directions of the Senior Officer may be taken as to the disposal of the amount in excess.

    1639. Money for Custody only.- Men desirous of depositing money in the hands of the Accountant Officer for custody only are to be permitted to do so; provided that when the amount at deposit in any specific case exceeds a sum of 501., the authority of the Captain is obtained.

    2. Transactions of this nature are to be recorded by the Accountant Officer on form S. 37 as they occur, and the correctness of each entry is to be attested on the form by the signature of a Lieutenant or other officer of the Military Branch, one of whom is always to be present whenever deposits or withdrawals take place. The form S. 37 is to be produced at the time the money is verified in accordance with Article 588.

    3. Ship's Fund, Canteen, &c., Moneys.- Money deposited in this manner, as well as all moneys in the charge of the Accountant Officer belonging to the ship's fund, service canteen, wine, mess and other funds, and any sums held by him in custody for a canteen tenant, are to be stored, apart from the balance of public money, in a partition of the large money chest fitted with combination lock, whenever such a chest is provided, and in other cases in a spare chest. In no case is public money to be mixed with other moneys.

    4. Losses.- The State is not liable to make good losses which may occur in respect of any of the deposits referred to in this Article, and officers and men before depositing money are to be so informed.

    1640. Postage Stamps and Postal Orders.- On commissioning the Accountant Officer is to obtain a supply of postage stamps and postal orders for the use of the crew.

    2. As regards stamps, he will, with the approval of the Captain, and unless otherwise authorised by the Admiralty, purchase out of the money in his charge such quantity and different values as it may be anticipated will meet requirements for postage, wireless telegrams, &c.

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    The following scale is not intended to fix an arbitrary maximum or minimum limit, but merely for guidance :

      Foreign Service, except Mediterranean and China. Home Service and China. Mediterranean.
    Ships with complements-      
    exceeding 600 50 30 40
    from 301-600 30 20 30
    from 101-300 20 10 20
    not exceeding 100 10 5 10

    3. When English stamps are not procurable abroad, the Accountant Officer is to apply by letter to the Accountant-General for the supply required.

    4. Damaged Stamps.- The value of any of these postage stamps which may be damaged is to be credited in the cash account under Cash transferred, and the damaged stamps are to be forwarded with the cash account as a voucher in support of the credit.

    5. Postal Orders are to be obtained by requisition, in duplicate, addressed to the Accountant-General, on form S. 34 ; the acknowledgement of the receipt of the orders is to be forwarded as directed on the form.

    6. Limit of Supply.- The postal orders in charge of the Accountant Officer are not to exceed at any one time the estimated requirements of officers and men for the undermentioned periods, viz. :

    For ships on home stations, two months.

    For ships on foreign stations, six months.

    7. These postal orders, which are for certain fixed sums, from 6d. to 21s., will be cashed at any of the post offices in the United Kingdom and in most of the British possessions and protectorates, as well as at British postal agencies in certain foreign countries.

    8. The following are the amounts for which postal orders are issued::- 6d. Is., Is. 6d., 2s., 2s. 6d., 3s., 3s. 6d., 4s., 4s. 6d., 5s., 5s. 6d., 6s., 6s. 6d., 7s., 7s. 6d., 8s., 8s. 6d., 9s., 9s. 6d., 10s., 10s. 6d., 11s., 11s. 6d., 12s., 12s. 6d., 13s., 13s. 6d., 14s., 14s. 6d., 15s., 15s. 6d., 16s., 16s. 6d., 17s., 17s. 6d., 18s., 18s. 6d., 19s., 19s. 6d., 20s., 21s.

    9. The number of each description of postal order demanded is to be five (5), ten (10), or multiples of ten (10) only, with the exception of orders for 5s., 10s., and 20s., of which ten (10) and multiples of ten (10) only are supplied.

    10. Broken amounts (exclusive of fractions of a penny) may be made up by the use of stamps, not exceeding three in number and 5d. in total value, affixed to the face of a postal order in the spaces provided, but the stamps are not to be cancelled by the Accountant Officer, either when issuing or paying the same.

    11. Return of Postal Orders.-A return on form S. 35 showing the number and value of the postal orders sold and remaining unissued is to be forwarded by the Accountant Officer to the Accountant-General as follows:

    1. On the last day of each month;
    2. When the ship is paid off;
    3. When the officers and crew of one ship are transferred to another, although no change of Accountant Officer may be involved;
    4. On the supersession of the Accountant Officer;
    5. When no postal orders have been sold in ships in which postal orders are in charge of the Accountant Officer.

    12. Dating Stamp.- The date of actual issue is to be clearly impressed upon each postal order; a stamp will be supplied for that purpose or renewed on

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    requisition to the Accountant-General. On the paying off of a ship, these stamps are to be returned to the Accountant-General. A memorandum stating the name of the ship from which the stamp has been sent is to be placed inside the box.

    13. Each postal order must be signed or initialled by the Accountant Officer in the place set apart for the signature of the Postmaster, and must bear the name of the ship (either written or stamped).

    Postal orders must not be signed or stamped until the day of actual issue.

    14. Postal Orders damaged or spoiled are to be cancelled, and their value credited in the cash account under " Cash transferred," and the postal orders are to accompany the cash account as a voucher (form S. 35a), but are not to be included in S. 35. In the quarterly abstract the entry is to be " Cash transferred to Postmaster-General, postal orders cancelled."

    15. The postage stamps and postal orders are to be kept as public money in hand; on issuing them the Accountant Officer is to receive the value thereof from the persons supplied, without showing the transaction in his cash account, as either the money, or the stamps and orders, are to be forthcoming when the balance is inspected. When it may be necessary to receive foreign instead of English coins for them, the value in sterling of the stamps or orders issued is to be entered on the credit side of the cash book and monthly cash account, and the foreign coins received, and the value in sterling, are to be entered on the debit side. Vouchers are not required for such transactions, and the entry is to be in one sum at the end of the month. These transactions are not to be shown in the quarterly cash account (S. 30).

    16. Ship leaving Foreign Station.- Before a ship returns home from a foreign station or pays off abroad, the balance of stamps and postal orders is to be transferred to the Accountant Officer of the Senior Officer's ship, who is to give receipts, as for a transfer of cash, on forms S. 511 and S. 5.

    These forms are to be used on all occasions when stamps or postal orders are transferred from one Accountant Officer to another.

    Form S. 511 must also be rendered when the officers and crew of one ship are transferred to another, although no change of Accountant Officer may be involved.

    When it is found to be inconvenient or inexpedient to transfer the postal orders abroad, such orders as remain in the ship upon arrival home should be transferred to the general depot at the port of paying off.

    17. Free Issue.- Postal orders are to be issued free of poundage to the officers and crews of His Majesty's ships on the following conditions:

    1. They must not be used for remittances of more than 31. 3s. 0d.
    2. As far as possible one order only should be taken for sums up to 21s.
    3. The name of the payee and, if possible, the name of the place of payment, must be written on the order.
    4. Postage stamps for the purpose of making up broken amounts must not exceed three in number and 5d. in total value, and must be affixed in the spaces provided on the orders.

    (A notice, embodying these conditions, should be exhibited in the ship's office.)

    18. Every facility is to be given to the crew for obtaining postage stamps and postal orders from the ships office.

    19. When to be issued.- Postal orders are to be issued once or twice a week at the discretion of the Captain and the convenience of the Service. In ships on foreign stations, if considered desirable, supplemental issues may be made at convenient times, prior to the departure of a mail to England, &c.

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    20. Applications.- Application is to be made to the Accountant Officer on form S. 36 by officers or men requiring postal orders, a day or two before the time fixed for the issue.

    21. Issuing Officer.- Postal orders are to be issued by the Accountant Officer himself, or by an Assistant Paymaster deputed by him, or, if there be no Assistant Paymaster available, by a commissioned officer appointed by the Captain. On no account are Writers or other similar persons to perform the duty.

    22. Counterfoil.- Every person to whom a postal order is issued should retain the counterfoil to facilitate inquiry at the post office if the order should be lost. The attention of the man should be called to the directions on the order.

    23. Stock Book.- The Accountant Officer is to keep a postal order stock book in which to record all receipts and issues of postal orders, and is to comply with the " Rules for the transaction of postal order business at money order offices " so far as they relate to the issue and payment of such orders and are not inconsistent with the instructions in this Article.

    24. Verification of Stock.- At least once a week when furnishing the Commanding Officer with a statement of the balance of cash in hand (Article 1335), and whenever the public cash is counted by the Commanding Officer (Article 588), the' balance of postal orders remaining on charge is to be verified by the Accountant Officer personally, the value of the orders of each denomination being entered in the appropriate column of the stock book, and the total thus arrived at carried to the cash balance book (Article 1666).

    25. Cashing of Orders.- In home waters, postal orders received by officers and men of His Majesty's ships are not, as a rule, to be cashed by the Accountant Officers, except in the rare cases in which an official remittance by postal order, such as is permitted in special circumstances under clause 29 of this Article, is made from one ship or establishment to another.

    Abroad, however, in view of the possible absence of facilities for cashing them otherwise, orders may be cashed without restriction.

    26. Disposal of Paid Orders.- Paid postal orders, duly receipted by the payee, are to form vouchers to the cash account (S. 35a), the transactions being shown under the head of " Cash transferred to His Majesty's Postmaster-General, postal orders paid."

    27. Fresh poundage, which is equal to the amount of the original commission, is not to be recovered unless six months have elapsed between the last day of the month in which an order was issued and the day on which it is presented for payment.

    28. The observance of rule 23 (b) of the " Rules for the Transaction of Postal Order Business at Money Order Offices " is not insisted on, but in cases of exceptional delay an explanation of the circumstances should be forwarded.

    29. Adjustments of pay, mess debts, savings, extra pay, &c., due from or to officers and men discharged from one ship to another, should, where possible, be effected by means of a reference sheet or extract from pay list, but when this course is not considered practicable, postal orders may be used, provided they be filled in, in accordance with directions on the order, and that a record be kept of their numbers and other particulars. Postal orders posted in the United Kingdom should be sent in registered envelopes. In the event of the loss of postal orders so utilised, which have not been issued in conformity with the above instructions, the Accountant Officer will be held responsible for their value.

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    30. When a " crossed " postal order is presented for payment, either of the following courses may be adopted:

    1. The holder may be requested to return the order to His Majesty's Postmaster-General, London, with a view to the issue of an uncrossed duplicate order.
    2. A " crossed " postal order may be cashed, provided the Accountant Officer is satisfied that the payee is the rightful owner and certifies accordingly on the back of the order.

    1641. Money for conveyance.- Public money received on board one of His Majesty's ships for conveyance to any other ship or ships, or to naval establishments, is to be placed in charge of the Accountant Officer of the ship conveying it, who will give receipts for it to the officers by whom it is supplied, obtain receipts from the officers to whom it is delivered, and account for it in his cash account ; such money is never to be placed in charge of the Captain, and no freight for its conveyance will be allowed in any circumstances.

    1642. Money Chests.- In order to prevent the possibility of unauthorised -persons having access to the keys of money chests, and thus obtaining opportunities of making duplicate keys with unlawful intent, the following arrangements are to be observed :

    1. Precautions.- Money chests are not to be issued to a ship until absolutely necessary, and when supplied, the keys are to be issued personally by the Naval Store Officer to the Accountant Officer, and his receipt taken for the same.
    2. In regard to chests with combination locks, full instructions showing how the combination is worked and particulars of the actual combination in use will be supplied in a sealed envelope by the Naval Store Officer, at the same time as the keys are personally handed over. The instructions are to be regarded as confidential. The combination can afterwards be altered by the Accountant Officer as desired, and a record of the combination in use is to be kept in a sealed envelope in the steel chest supplied for the safe custody of confidential books, &c.
    3. When a ship is paid off, the keys are to be tried in the chests to which they belong. and are then to be placed in sealed covers and handed to the Naval Store Officer for custody until required for re-issue with the money chests. Before being re-issued, the keys are again to be tried in the locks in the Store Officer's presence.
    4. On the return of a chest fitted with combination lock the instructions showing how the combination is worked and the particulars of the combination in use are to be enclosed in the sealed cover with the key.

    2. Use of Chest.- The Accountant Officer is to take care that the iron chests furnished for the deposit and security of the public money are used for this purpose and no other, as he will be held responsible for any loss of such money that may occur, and no explanation will be admitted in respect to such loss until it is satisfactorily proved that the public money had always been kept in the chests provided for that purpose, and that the keys had invariably beet kept in leis personal custody. .See 1638 (Canteen Money, &c.1.

    When insecure.- When a key of a money chest is missing,, the proper lock should at once be so altered that the missing key may be rendered useless. On a money chest becoming from this or any other cause insecure, the Accountant Officer is immediatelv to report the circumstance to the Captain, in order that a survey may be held on it, the report of which is to be transmitted to the

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    'Commander-in-Chief, for the information of the Admiralty, with a statement of the measures adopted for the better security of the public money.

    3. Receipt for Money Chest.- Before a money chest is returned to a yard or depot, the Accountant Officer of the ship is to obtain a receipt for it from the Carpenter, stating whether the chest and its locks are in good condition and the keys complete.

    4. Report on condition of Chest.- When a survey is held on the death or removal from any cause of the Accountant Officer during the ship's commission, a statement is to be made upon the report of survey whether the money chests and their locks are in good condition and the keys complete.

    5. Loss of Keys.- If any of the keys are missing, the Superintendent of the yard or depot at which the chest, &c. is landed is to ascertain to whom the loss is due, and is to report the result to the Commander-in-Chief, in order that the cost of altering the lock and making the keys complete may be charged against the officer responsible for the loss, in accordance with Article 1373.

    1643. Bank Note Record.- The Accountant Officer is to keep a manuscript record showing the numbers of all Bank of England notes received on charge, with particulars as to the disposal of each. This record will not in the ordinary course be required in office, but is to beheld available for production if necessary.

    1644. Foreign Coins.- In all cases the Accountant Officer will account for foreign coins at the rates laid down from time to time, debiting himself with the gain, or crediting himself with the loss, as the case may be. When British money cannot be procured on advantageous terms, or at places where British money is not current, but foreign coins can be conveniently procured, they are to be taken up for naval payments, brought to account, and disbursed as required by Article 1651.

    1645. Departure from fixed rates.- At places where British money cannot be procured on advantageous terms, or is not current, and where the foreign coins for which a rate has been established, cannot be procured, or can only be obtained on unfavourable terms compared with the rate of exchange for local currencies, and the Captain considers that it would be advisable to depart from the foregoing regulations, he is to represent the circumstances to the Commander-in-Chief, or Senior Officer on the station, who may authorise the local currency to be taken up for naval payments, and paid to the crews of His Majesty's ships, either at the current rate at which the coins were procured, or, if more convenient, at an even value approximating thereto, according as the Commander-in-Chief may direct, so that the loss to the Crown, if any, or to the officers and men of His Majesty's ships paid in such coins, may be as small as possible.

    2. Fixing rates for Local Currencies.- In fixing the even rate to be adopted for such local currencies, when authorised to be taken up in these exceptional circumstances the Commander-in-Chief will be guided not only by the rate of exchange at the time, but also by the rate at which the coins will probably be procurable while the ship remains on the station, and by the probable saving to the Crown that would result from such local currencies being taken up and used for naval payments, instead of the foreign coins for which fixed rates have been established. The rates so fixed are to be communicated to the Accountant-General.

    3. Before a ship leaves a foreign station, or moves from one part of a station to another, any local currencies which may have been so taken up are to be transferred to some other Accountant Officer, or otherwise disposed of, as may be most advantageous to the Service, and not employed in making payments

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    to the crews of ships at places where such money is not current, or current only at a discount.

    1646. Cash Receipts.- The Accountant Officer is to debit himself with all cash receipts arising from transactions given under the head of receipts in the classification of cash accounts.

    1647. Bills Received.- He is not to debit himself with any bills authorised to be received in payment for supplies to merchant ships under Article 1812, or any other accounts. Such bills are always to be immediately transmitted, with the vouchers to which they relate, to the Accountant-General.

    1648. Discharges by Purchase.- He is to debit or credit himself with the amount of any purchase money received or refunded. See 0,302, 603, 1172 (Discharge by Purchase of Seamen and Marines) ; also 1337 (Duties of Accountant Officers as regards Purchase Money).

    2. The following particulars are to be noted on the cash voucher:

    1. The name, rank, or rating, and official or divisional number of the person for whose discharge the purchase money has been lodged.
    2. The name of the person from whom the money has been received or to whom it has been repaid; the address being added if the person is not serving in the Navy or Marines.
    3. In cases where the full amount of purchase money for complete discharge from the Service is not paid, the reason for the smaller amount being accepted.

    SECTION II. BANKING.

    1649. Opening of Accounts.- Banking accounts are not to be opened without the specific sanction of the Admiralty, and such sanction will not be given unless it is clearly in the interests of the public service to do so.

    2. An application to the Admiralty for permission to open a banking account should state fully the name and branch of the bank proposed (preference being given, whenever practicable, to branches of the Banks of England and Ireland), the reason for its choice, and the terms on which the bank is willing to keep the account.

    3. Certificate from Bank.- Upon a banking account being authorised to be opened, a certificate from the bank in the following terms is to be at once transmitted by the Captain to the Accountant-General:--" The account " standing in the name of ________is _______ held by the bank as money " belonging to the Admiralty Department of His Majesty's Government, and "the bank will at all times comply with any directions which may be given " by the Admiralty in respect of such account."

    4. Balance.- The balance at the bank is at all times to be kept as low as possible, consistent with the requirements of the public service.

    5. Accountant Officer's Responsibility.- The Accountant Officer will be held personally responsible that the public money is kept as a distinct account. He is strictly prohibited from receiving into the public account any money not applicable to the public service, and also from applying any of the money in his charge as a public officer to any purpose or in any manner not authorised by these Regulations. He is never to withdraw for his own private purposes any sum for which he is accountable.

    6. Accountant Officer's Signature.- The Accountant Officer is to lodge at the bank his own signature, as well as that of the officer authorised to take charge of the public money during his absence.

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    7. Heading, &c., of Cheques.- Each cheque is to be crossed and headed " On His Majesty's Service," and as, by Act 45 & 46 Vict., cap. 72, section 10, all cheques used by officers of public departments in drawing upon public accounts kept at banks are exempt from stamp duty, the Accountant Officer is to use unstamped cheques.

    8. Record of Transactions.- The Accountant Officer is to keep a record of all sums paid into the bank, and of cheques drawn upon the bank.

    9. Every sum paid in, and each cheque drawn, is to be entered in the Accountant Officer's record at the time of the transaction, so that the available balance of public money may be ascertainable at arty time.

    10. The Accountant Officer is frequently (at least monthly) to compare his record with the bank pass book, and to set off in the former each cheque shown as paid by the latter. Any differences are to be promptly explained to the Captain.

    11. Inspection of Balance of Public Money.- When the balance of public money is inspected, as required by Article 588, the Accountant Officer is to produce his own record and the bank pass book, showing in the former, in red ink, any difference between the balances in the two books, and noting any cheques drawn by him but not entered in the bank pass book as paid.

    12. The Captain is personally, or by letter under his own signature, to obtain from the bank a statement of the balance there on the day of inspection.

    13. Interest.- If it is the custom of the bank to allow interest on current accounts, the sum accruing, being public money, is to be brought to account in the cash account in due course.

    14. On change of Accountant Officer.- It is to be understood that a public banking account is an impersonal and a continuing one, and is not affected by a change of officers authorised to draw upon it. On a change of Accountant Officers taking place the new Accountant Officer is not to require the bank to furnish a new pass book or to open a fresh account, but is to obtain from the bank a certificate of the existing balance for comparison with his predecessor's record.

    SECTION III. REMITTANCES.

    1650. General Instructions.- Officers, petty officers, seamen, marines and boys are to be allowed to remit once a month and on paying off. A supplementary remittance may be permitted once a month when necessary for the payment of mess debts. The amounts are to be paid over to the Accountant Officer, who is to debit himself therewith in his cash account (form S. 64), and as a rule, they are not to be allowed to exceed the sum received by or due to the remitter on account of pay and allowances during or for the month, except in the case of remittances in payment of accounts due from messes, which are to be distinguished on the remittance lists (form S. 66). Should, however, some exceptional cause render it desirable, in the opinion of the Captain, that a remitter should be allowed to remit a sum in excess of his pay and allowances, a report of the circumstances attending the deviation from the rule is to accompany the list on which the exceptional remittance is shown. See Appendix XIX. (9) (Remittances in time of Way).

    2. When to be made.- Sums intended for remittance are to be received by the Accountant Officer at the time of the monthly or quarterly payments, when paying off, and on all other occasions of payment ; and, as a security to the remitter, the Accountant Officer is to furnish a receipt on form S. 65 for the sum to be remitted, which is to be retained by the remitter. The Accountant

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    Officer will retain the counterfoil and state on it and on the receipt the amount remitted in words and in figures.

    3. The Captain or other officer present at the payments is to see that the amounts are received, and the receipts delivered to the persons remitting.

    4. How paid.- Remittances payable in the United Kingdom, Channel Islands, and Isle of Man, for sums exceeding �10., will be paid by drafts on His Majesty's Paymaster-General, and those for sums of �10 and under by post office orders.

    5. The same remittance list is to be used for officers and men, but sums above 101. are to appear on separate lists from sums of �10 and under. A separate list must also be made for remittances to places abroad, &c., referred to in clause 7, but this list should embrace sums both under and over �10.

    6. Lists and Receipts.- The lists and receipts are to be prepared, so far as possible, before the time of payment of wages, and receipt of the sum to be remitted.

    7. Details to be attended to.- All remittances are to be made on form S. 66, and as the number to be dealt with in office is very large, strict attention to the following minutiae is enjoined:-

    1. As a rule, but one remittance should be made in each month by any officer or man, except as provided in clause 1 for the payment of mess debts.
    2. The name and rank of each remitter, the amount which he desires to remit, the Christian names, surnames and full and complete addresses of the persons to whom the remittances are to be paid, must be clearly specified. It will materially facilitate the issue of money orders if all remittances of 101. and under to the same places are entered on the lists in consecutive order, such as those to Portsmouth, Landport, Plymouth, Devonport, &c., &c.
    3. When remittances are in favour of married women, their own Christian names must be inserted.
    4. The addresses are not to be underlined.
    5. When a remitter is remitting to himself on paying off or other occasions, a statement to that effect is to be placed on the list.
    6. Any writing that it may be necessary to place in the title page of the list is to appear below the words " Remittance List."
    7. No erasure in the lists is to be allowed. Any necessary alteration is to be made in writing by the Accountant Officer, who is to affix his initials to the correction in verification thereof.
    8. When a ship is paying off, the Accountant Officer should explain to those who remit to themselves
      1. That the payments will be paid by bill or post office order, and not as allotments.
      2. (ii) That whenever ordinary addresses can be furnished, the address " Post Office " should not be given, observing that, in London, only the General Post Office and the Charing Cross Office are allowed to keep letters awaiting application. From all other London post offices the letters are at once sent to the dead letter office. When, however, it is not possible to furnish any other address than a post office, the remittees should apply to the local postmaster for letters addressed to them, and not for payment of remittances.
    9. Separate lists are to be prepared and forwarded direct to the ships and establishments concerned, for remittances payable on board any of His Majesty's ships, at the marine headquarters, home dockyards, naval

      10. 575

      hospitals, Royal Naval College, and for investment in naval savings banks.
    10. Remittances to places abroad are allowed only to those places where there is a naval accountant, and the remittees are to be informed, on reference sheet, form S. 546, signed by the Accountant Officer, and despatched on the same date as the remittance lists, of the amount of the remittance, the name of the remitter, and the Accountant Officer to whom they are to apply for payment. The lists mentioned in this and the foregoing clause are not to be forwarded to the Accountant-General, but the total amounts thus remitted to each ship or establishment are to be shown separately on the voucher to the cash account (form S. 64). Lists for such remittances should embrace sums both under and over 101.

    8. All persons remitting must sign their names on the list as authority for the payment on their account of the sums named, and as proof that the Christian names, surnames, and addresses of the remittees are correctly shown.

    9. Remittance Book.- The counterfoils, accompanied by an abstract on the form provided in the receipt book (S. 65), showing the total received, and signed by the Accountant Officer and initialled by the Assistant Paymaster, are to be produced whenever the balance of public money in the hands of the Accountant Officer is being certified under Article 588.

    10. Checking Remittances.- The Captain is to satisfy himself that the amount received for remittance has been duly entered in the cash book. With this view, he, or an officer deputed by him, will ascertain that all the entries in the counterfoils are accounted for in the abstract, and that the total agrees with that of the remittance list, before the latter is approved. Particular care should be taken in such examination to see that the printed pages in the counterfoil book are consecutive in their numerical order. In case of any page becoming accidentally damaged, both the receipt form and counterfoil are to be cancelled in an unmistakable manner, but should not on any account be destroyed.

    11. Mode of Payment for.- When the amount to be remitted consists of the whole or part of the pay to be received, it will not be necessary for the actual coins due to be handed over and received back ; but payment can be made partly in coin and partly by the receipt for the sums received for remittance. Only such coins are to be received as will be suitable for future disbursements.

    12. Transmission of Lists.- The lists are to be transmitted as soon as possible after completion and by the most direct route.

    13. Duplicate Lists.- Duplicate lists are not to be transmitted unless there as reason to believe that the originals have miscarried, in which case they should be accompanied by explanatory letters, the reason of their transmission being also explained on the face of the lists. .

    Whenever it is necessary to transmit duplicate lists they are to be prepared from the counterfoils of the receipts in the remittance receipt book (S. 65), and the Captain is to satisfy himself, before approving them, that the total amount shown thereon as remitted corresponds with the entry in the cash book.

    SECTION IV. DISBURSEMENT OF PUBLIC MONEY.

    1651. Coins to be used.- The Accountant Officer is to make all payments to the officers and men at home in British money : but abroad, either in British or foreign coin, whichever may be current, and can be procured on the best terms at the least loss to the Crown and inconvenience to the public service.

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    2. Rate of Foreign Coins.- When payments are made in foreign money, the coins are to be disbursed at the established rates, or at the current rates if procured under clause 1 of Article 1645.

    1652. In Local Currency.- He will make all payments for purchases, or for services rendered by persons not in His Majesty's Service, or only temporarily employed therein as pilots when not engaged at a daily rate of pay, men hired to assist in repairing the ship, &c., in the currency of the place where such purchases are made or services performed according to the certificates obtained.

    2. If it be impracticable to pay in the local currency, the relative exchange value of such currency, and of the coins in which payment is made, is to be certified in the manner pointed out in Article 1667 as to cash vouchers. See 1781 (Payments for Purchases of Stores).

    1653. Payments authorised.- Under the authority of the Captain, in every case, he is to make the following payments out of the public money in charge, the items being shown on vouchers to the cash account, supported by the necessary receipts :

    1. All pilotage to local pilots abroad, where there is no resident naval accountant or consul; at home these payments are made by the Accountant-General.
    2. The authorised allowances for stationery to himself and other officers, and for providing slates, paper, and other necessary materials for the use of the schools, according to the same scale, and to the directions laid down in Articles 656 and 1452.
    3. Every other authorised contingent or incidental expense.

    2. Officers who have received the allowance (b) in advance, and who may be superseded before the period expires for which it has been paid, are to deliver to their successors, in money or in kind, the proportion of such advance for the unexpired period.

    1654. Advances for Sick Mess Fund.- The Accountant Officer is to advance to the Medical Officer such an amount as the latter may consider necessary for the sick mess fund, in accordance with Article 1274.

    2. This advance is not to appear as a credit entry in the cash account ; but the approved requisition and Medical Officer's receipt are to be kept in the chest and accepted by the Captain or by the deputed officers, when inspecting the balance, as in lieu of a corresponding amount of public money.

    3. Renewal of the advance.- As provided for by Article 1274, the Medical Officer is to render to the Captain a statement, on form S. 16, detailing the payments which he has made, and the Accountant Officer is then to repay the amount expended.

    4. The statement, duly receipted, with the sub-vouchers attached will be a voucher to the cash account.

    5. Balance of Account, &c.- The balance in the Medical Officer's hands is to be returned to the Accountant Officer before the ship is paid off. The same course is to be followed in case of the Medical Officer dying or being superseded ; his account is to be closed, and a fresh advance made to his successor.

    1655. Disposal of Messing Allowance.- This Article is under revision. See 1699 (Messing Allowance) ; and 856, clause 8 (Payment of Canteen Bills).

    1656. Stationery Allowance.- Unless otherwise specially provided for, the Accountant Officer may pay himself on commissioning six months in advance and afterwards at the commencement of each quarter an allowance at the rates

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    laid down in Appendix V. for providing the stationery required in the performance of the public duties of the Captain, and the heads of departments of the ship, for binding the ship's books, and also for any supplies that may be necessary for tenders. The payment is to be made from contingent money, and the Accountant Officer is to send into office his receipts for the same. See 1369 Stationery Allowances).

    2. For broken periods.- On being superseded, he is to hand over to his successor the proper proportion of the advance in respect of the unexpired period, or articles in kind equivalent in value thereto ; the succeeding Accountant Officer, on the other hand, is to reimburse his predecessor for whatever necessary outlays on the above heads he bas made, which are not covered by the allowance already drawn, and in the event of the two Accountant Officers not being able to agree on these points, reference is to be made to the senior surveying officer, whose decision is to be final.

    1657. Payments authorised by Captain.- Payments made under the Captain's authority for repairing the ship, for purchase or salvage of stores, for pilotage, for hire of vessels, or for other services not immediately connected with the Accountant Officer's duties, will be allowed upon the production of satisfactory vouchers; but the amounts will be charged against the Accountant Officer should there be any irregularity or deficiency in the vouchers attributable to him. See 590 (Captain's Responsibility). These payments are also dealt with by Article 1853.

    2. Carriage Hire will be allowed in the following cases only :

    1. On foreign stations to Flag Officers and Commodores and members of their staff when accompanying or representing them, and to Commanding Officers of His Majesty's ships at places where they have no official residences and the use of a carriage is necessary :
      1. when paying any of the visits of ceremony prescribed by Articles 96 to 100 ;
      2. when paying other visits of ceremony which occasion may demand in foreign, Indian or colonial ports to the chief naval, military, civil or municipal authorities present in the port ;
      3. when attending levees of British Governors or of foreign Sovereigns, Chiefs of State or Governors, not, however, as a general rule to exceed one levee of the same functionary in the year and under the same conditions as visits of ceremony.
    2. To officers generally, whether at home or abroad, when attending as a matter of duty ceremonial functions held by public authorities at places at which the officers are not resident. It is to be distinctly understood that carriage hire is only to be ordered by the senior officer present on these occasions when in his opinion the attendance of the officers in question is required from motives of policy or in the public interest, &c., &c. (This is to be certified on the statement of exceptional payments on form S. 164, forwarded under Article 1853.)

    Levees, &c., at Home : exception.- Carriage hire will not be admitted for the attendance of officers at levees at home nor, generally, in attending balls at home or abroad. When, however, an officer, or small number of officers are detailed to attend a ball as a matter of duty or from motives of policy, &c., the expense will be allowed.

    3. Officers and men on duty.- When specially ordered or approved by the Captain, the cost of cab hire or of other conveyance may also be allowed to officers and men on duty in exceptional cases. The reasons for incurring the expenditure are to be fully set forth on the vouchers.

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    4. Commander-in-Chief's scrutiny.- These payments are always to be considered as exceptional, and they will be dealt with under Article 1853, by Commanders-in-Chief, who will scrutinise every case.

    1658. Boat Hire.- No expense for the hire of boats or other craft is to be incurred except in the case referred to in Article 470 ; the Captain's order, when Senior Officer, setting out the particulars, and the reasons why the work could not be accomplished by ship's boats, is to accompany the voucher for all such payments.

    1659. Warehousing and Commission.- Payment is not to be made for warehousing provisions or stores, except in special circumstances referred to in Article 470, nor is commission for purchasing victualling or naval stores to be paid to any person except a consul, under Article 1772, sub-clause (f). If the Accountant Officer, in his endeavours to counteract monopoly, and to obtain the best articles on the most moderate terms, should be put to any travelling or personal expenses to which he would not otherwise be liable, he may, with the Captain's sanction, repay himself provisionally out of the contingent money, rendering as a voucher with his cash account an account of such expenses, approved by the Captain, for the consideration and final decision of the Admiralty.

    2. Insurance of Stores, &c.- No charge for insurance of provisions, stores or specie against sea risk or loss by wreck, fire, or other casualty, is to be incurred either by direct action of any officer, or by the admission of such items in claims for freight or land carriage.

    1660. Bank Charges.- Payments made or allowed to banks for cashing or discounting bills or cheques drawn by the Accountant Officer of a home ship are to be supported by receipts from the bank showing the date, amount of the bill, rate charged for discount and the authority for the same.

    1661. Surplus Cash and Foreign Coins : disposal.- When the ship is ordered home, he will transfer so much of the balance of public money in his charge as is not likely to be required for future payments, to the Accountant Officer of another ship, or to the resident Naval Accountant, but never to the local War Department Officer. Should any foreign coins remain, he will dispose of them under the Captain's direction as laid down in Article 1645, clause 3.

    1662. Disposal of Public Money on paying off.- After the ship is paid off and the balance has been verified as directed by Article 588, the Accountant Officer will at once return the whole of the public money in his hands to the Cashier of the yard unless otherwise directed.

    1663. When superseded.- If superseded, the Accountant Officer is to leave with his successor a statement showing to what dates periodical payments not shown in the ledger have been made, such as allowances to Flag Officers and others for stationery and their contingent and incidental expenses and allowances for materials for use of schools. He is also to furnish his successor with any other necessary particulars to enable him to carry out correctly the various cash duties of the ship.

    SECTION V. CASH ACCOUNTS TO BE KEPT AND RENDERED.

    1664. Cash Book.- The Accountant Officer is to keep a cash book (form S. 29) which is to contain the whole of his daily receipts and payments.

    2. The debit side is to contain entries of all moneys received, including gain by exchange on bills drawn, or on moneys received and disbursed.

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    3. The credit side is to contain payments of every kind which the Accountant Officer has made upon proper authority, together with any loss that may have been incurred on the negotiation of bills, or on account of moneys received and disbursed.

    4. Production to Captain.- The cash book is to be produced to the Captain whenever he shall require to inspect the balance in the Accountant Officer's hands.

    1665. Sequence of Entries.- Except as provided in Article 1666, clause 2, every item, whether of receipt or payment, is to be entered daily by the Accountant Officer himself in its actual order of occurrence, so that by striking a balance the amount which should be in his hands may be ascertained at any time ; when, however, several payments are made on the same day for the same service, such as recruiting expenses, each payment need not be entered in detail in the cash book, but a list on form S. 27 is to be attached to the vouchers where necessary, and the total amount paid during each day for each service is to be entered as one item in the cash book. This list, which is not to be closed until the end of the month, must bear one number as a single voucher, and the receipts or sub-vouchers must bear inner numbers corresponding with those assigned to them on the list.

    2. No sums are to be taken credit for in any cash account, unless they have actually been paid within the period of the account ; no payments are, therefore, to be made on the last day of the month unless the vouchers for such payments can be closed, and the daily cash book completed on that day, so as to admit of the actual cash balance being verified as directed by Article 588.

    1666. Cash Balance Book.- At least once a week when furnishing the Commanding Officer with a statement of the balance of cash in hand (Article 1335), and whenever the public cash is counted by the Commanding Officer (Article 588), the Accountant Officer is to count the balance of public money in his charge, including stamps and postal orders, and record the number of coins, &c., of each particular denomination in the cash balance book (form S. 39), taking care to ensure that the total thereof agrees with the balance due by the cash book.

    2. Advances to the sick mess (Article 1654), casual payments of wages recorded in the casual payments book (Article 16112, clause 9), and payments for postage recorded in the postage book, are to be shown in the cash balance book as part of the public cash balance in hand, until such time as the relative vouchers or sub-vouchers to the cash account can be prepared.

    3. On foreign stations the cash balance book is to be amended in manuscript, as necessary, so as to afford a record of the actual currencies in use.

    4. The balances due on all other accounts, if any, with which the Accountant Officer may be entrusted with the approval of the Commanding Officer, e.g., cash deposited for custody (Article 1639), Service canteen, canteen ship's fund, wine, mess, band and sports funds, are also to be entered in the cash balance book. Such entries are, however, to be kept distinct from the balance of public money in hand, and to be made in aggregate sums, particulars of the coins constituting the balances on these relatively small accounts being dispensed with.

    5. Method of making Entries.- All entries in the cash balance book are to be made in ink and signed by the Accountant Officer personally, no erasures are to appear therein, and no unauthorised person is to have access thereto.

    6. It is to be regarded in all respects as a public record, and is to be held available for examination at the Admiralty if required.

    580

    1667. Entries of Foreign Money.- All entries of receipts or payments in foreign money are to show the descriptions and number of coins received or, disbursed, and the rates of exchange, as well as their corresponding amounts in British sterling money at the fixed rates or such rates as may be authorised under Article 1645 ; and all vouchers to receipts or payments are to show the total number and description of the coins in which the transactions were effected, or, in the case of payment by bill, the number and date thereof.

    1668. Monthly copy of Cash Book.- The cash book is to be totalled and balanced on the last day of every month, on the day of supersession, and on that of paying off, and a schedule of the transactions, on form S. 29, together with all documents and vouchers in support thereof, is to be prepared for the Accountant-General. See 588, clause 4 (Delivery to Captain). Receipts or payments for similar services during the month are to be entered as far as practicable in one total for each service on either side of form S. 29, the individual totals of the several transactions being abstracted on form S. 27, as indicated in Article 1665.

    2. Cash Account for broken periods.- Should the Accountant Officer join the ship after the first of a month, his first account is to be rendered from the date of his taking charge to the last day of that month. The account is to commence with the balance transferred to him from his predecessor, after the amount thereof has been verified as directed by Article 588.

    3. On the removal of an Accountant Officer, or on the ship being paid off, the balance is to be verified as directed by Article 588, and the Accountant Officer before being discharged is to render the account in the same manner for the broken period to the Captain of the ship on the books of which he is borne, adding his own address or that of his agent, when it is a final cash account.

    Should the ship be paid off abroad, he is to comply with clause 5 of Article 588.

    1669. The outside sheet of the monthly cash account is to be filled in according to the form.

    1670. Inspection of Cash Account and balance.- The accounts are to be inspected as directed by Article 588, and the result is to be shown in the certificate on the outside sheet of the monthly cash account, and certified to in the cash book (form S. 1002), and both certificate and cash book are to be signed by the Captain or by the examining officers, but if signed by the latter, they are to be approved by the Captain. See 1332 (Accountant Duties).

    2. The balance on the last day of each month is to be counted, and the amount remaining is to be shown in the certificate in sterling money, and if any of it is in foreign coins their numbers and descriptions are to be specified.

    1671. Examination of Accounts.- All cash accounts and vouchers are to be examined by the Assistant Paymaster or Clerk of the ship, as well as by the Accountant Officer, before transmission, and their initials are to be affixed thereto.

    1672. " Nil " Accounts.- Although there may be no cash transactions during the month, he is to render an account exhibiting any balance remaining thereon; when there is no balance or transaction to record, a " nil " account is still to be rendered for the period.

    1673. Quarterly Abstract Cash Account.- The Accountant Officer is to prepare an abstract cash account on form S. 30 for each quarter, and also on supersession and on paying off, and is to deliver it to the Captain, who is

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    personally to transmit it to the Accountant-General not later than 10 days after the termination of the period for which the account is rendered.

    1674. Debit Vouchers.- The Accountant Officer will be required to produce vouchers, except for moneys obtained by bills of exchange, for all sums received by him for the public service. The documents forwarded in support of the items of receipt, which are always to accompany the monthly cash account to which they relate, are to be distinguished by letters of the alphabet, commencing with letter A, on the first day of each quarter. When the alphabet is exhausted, it is to be re-commenced as often as may be required, the series of letters being then distinguished as A2, B2, and so on.

    1675. Credit Vouchers.- When credit vouchers contain the full particulars necessary to verify debits in the cash account, e.g., deductions for income tax, the number of the credit voucher is to be quoted against the entry of the debit, instead of forwarding a separate debit voucher.

    2. All payments are to be supported by vouchers, which are to be distinguished by numbers, commencing with No. 1, on the first day of each quarter; the vouchers for receipt and payment should correspond in size with the monthly cash account and be attached to the cash account by a ribbon, and not folded more than one-half lengthwise.

    3. On the face of every voucher the nature of the transaction and the authority, whether general or special, for the receipt or payment are to be distinctly shown. Vouchers are not to be endorsed, but the letters and numbers assigned to each are to be noted on the upper right-hand corner.

    4. Accountant Officer superseded.- If the Accountant Officer is superseded or removed before the termination of the quarter, his successor is to commence with a new series of letters and numbers for the vouchers appertaining to his account.

    5. Different Services.- Payments relating to different services are not to be included in the same list or voucher.

    6. All payments included in the returns of exceptional payments (form S. 164) are to be distinguished in the cash accounts.

    1676. Duplicate Vouchers.- All vouchers for payments except those on documents assigned by the Accountant-General, are to be prepared in duplicate. The original vouchers are to be forwarded with the cash account for the month in which the payments have been made, excepting ledgers and bounty lists, which are to be transmitted into office by the earliest opportunity and most direct route after the payments have taken place. The duplicate vouchers are to be retained by the Accountant Officer ready to be produced in office in the event of his being called upon to furnish them.

    1677. Fractions.- Fractional parts of a penny are to be excluded from the totals of all vouchers and lists, and are not to be inserted either on the debit or credit side of the cash book, monthly or quarterly abstract cash accounts.

    1678. Receipt Stamps.- He is to cause a receipt stamp to be attached to the original vouchers for all payments amounting to 21. and upwards, which he may make in the United Kingdom to persons not belonging to the public service. The stamps are to be provided at the expense of the persons receiving the money.

    2. Payments to persons belonging to His Majesty's Naval and Military Services, for duties performed by them, or to which they may be entitled in respect of their employment in His Majesty's Service, do not require stamped receipts.

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    1679. When no printed Forms.- Foolscap is to be used for accounts and vouchers for which printed forms are not supplied. See 1866, sub-clause (f) (Correspondence).

    1680. Certificates for Boat Hire, &c.- Vouchers sent in support of payment for carriage, boat hire, and other small charges on account of naval and victualling stores, are to be supported by a certificate on form S. 20. When the form cannot be fully complied with, it is to be adapted to afford such information as will enable the payment to be properly examined before it is allowed. The nature of the stores, i.e., whether naval, victualling, medical, ordnance, &c., is to be stated in all cases, together with the amount paid in respect of each.

    1681. Expenses escorting Army Deserters, &c. All expenses incurred by naval or marine escorts in escorting deserters from the Army, or by naval or marine witnesses in attending army courts-martial, are to be borne by naval funds.

    2. Military Escorts for Naval, &c., Deserters.- Army funds will in like manner bear any expense incurred by military escorts in escorting deserters from the Royal Navy or Royal Marines, or by military witnesses in attending naval or marine courts-martial, and no claim that may be made locally by army Paymasters for such service is to be admitted.

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