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REPU8LIQUE
Of: 'li/J!\"IU,Jif\W'UJOUf{\\lAL OF=FICIEL
25 SEP'l'EORE 1989 No.24 REPUBLIC
OFVA NUJ.l\''fU
OF '. FM"""1! 1\ Ii GA""7E- r ""'YT ". il ..... Lijl··".....,,,::..I \25 SEPTEMBER 1969
-________ :" ___ ·_,_' ........ . _______ . __ -_ ... ,.Sm P!.lBLDS LEa TEVES SUIV.w;S
ARRETE No
.34 DB 1989 1JtELATIF A
L'ADMINISfRlTION DBS ECOLES
(CONSEIL DU COLLEGE DE MALAPOA).ARRE'l'E No.35 DB 1989 SUR LES
INSTRUCTIONS FllWlCIERES (LIVRE
DE COMPTES). '
FINANCIAL INST.RUCTIONS (VOTE
BOOK) oanER No.'5 OF 1989.
PAGENOMINATION 1 LEGAL NO:rICES
2-:; portant: i mlti tuti on d' un Conmei 1 d' t!>col e pour 1 Ii> Collo!!ga de M ... l "'1'00',LE MINISTRE DE L'EDUCATlON
') en "er-t.u des pouvoir. qui lui sont conferee; par l'ad;)'cle 18 (1) du R*glltrnent No. 29 de 1960 sur 1 'administriiltio,n des ';'cola .. ,A R RET E
INSTITUTION D'UN CONSEIL D'ECOLE POUR l.E COLl .. EGE DE l"IAl .. APOA1.U est institue un Conseil. d'ec:ole qui sera corm .. ,;;ous i.'"
nom de Conlieil du College de Malapoa. ABR013ATION DE L 'ARRETE NO. 59 DE 1981 RELATIF ill L 'ADMINISTRATION DE;,ECOLES (CONSEIL DU COLLEGE DE MALAPOA)
) 2. L'ar-rete No. 59 de 1981 relatU' a J 'arJ",ini",tt""tion ';':''''', ",c:ol ee (Consei 1 du Coll &ge dill' Mal apo.d "'!lit aby·oge. ACTlF ET PASSIF DU CONSE!l. PRECEDENT ASSIGNES AU CON8EIL3. Nonobstant lee dil1>position!l; dE!! 1 'article 2, tout act,4 F 'J
comp .... illl taus bien .. qu'i.15 soient immobili,fWS ou mClbiU""i" D' qui apparti ennant. au Consei 1 du Coll ege OFt I'lal ",po@ OH ,;:;,,:, ben",fi t::i e Cll> tlerni eel'" 1e jc.1ur tie l' Olntni''''' en vi "W3tH "'" present. arrete lOt tout passi f tIu Conllf>"'ll 0:1\.. CoIl ",-q[' 'k' Mal apola sont, par 1 erG "'SIS;' gnl!1!i!< au Con",,,,)'': Colltllge de Malapoa institue conformement, ;;,u "'Tc:'!;,,;;'-,ENTREE EN VIGUEUR
4. Le pre!!lent: ",rrete entrera en vigul!tl."" le jour de !U\ pu,hU",';
tion au Journal official.EAll Port.-Vila, ls 7 5ept.embr·ef989.
s. REGEVANU !tim !!l t .... e d Ii) 1" g d w:: allPJ1 1 1 I IREPUBLIC or VANUATU
,\n Order to make proviaion for Financial In8tl'Uctionll ngulllt!.on or controlling the use, ma1ntenanee. record1ng. 6ecu~ity, endorsement or accounting of vote books and to provl<1h, for mat tars connected therewith. IN IXEJlClSE of the powers confened by Section 24(1) of the Public Finance Regulation, 1980, I, SEW! ... ,HOL1SA, Minl8t""r.· of Fiftanee andHousing. hereby make the following Order:-
INSTRUCTlONSOOHCIRNINC VOTE
1. The Instructions .set out in the Sehedule hereto B.nd
designated as Chapter 17 shall apply to or regulate all matters coftcerning . the u8e, maintenance, cantro!, keeping, recording, accounting, Bafe-keeping, security or eftdonelnane of Vote Books.COHMERCIIOIlfT
2. This Orde" shall come into force on the date of ft.. p\lblicatioll I..,
the Gazette.HADE at Port Vila, this , S{; day
VlBAMClAL IISTlUCTIOIS
von IIOOIt 'I.OCIDUIBSAP'LlCUILlTY 01' PllWlCXAL IRSTB.UCtIOIS
Thele Financial Instructions apply to any person involved with Government cuh or usets in any way, or with cub or anets entrusted to t.h,,,Government for safe-keeping.
All Government employeel are covered, whether they be permanent, temporary, or daily rated staff. For the sake of clarity, it is emphasised that these financial instructione do apply to all political employees. -1 -III'IIOIIUCTIOH
17.1 The Vote Book is the moat important document used in maintaining
financial control. Used correctly, it ensurell that the Government does not overllpend the amount authorised by Parliament, and in thie context has an important legal function. It has an equally important fuction in ensuring that Government's atrategy for attaining financial independence is achieved; it therefore plays a vital role in the development of Vanuatu. The basis of financial control in the Vote Book is commitments. not payments. Because of this. if an accounting officer follows the system properly, it is impossible to be overspent.IIAlllDlWlCl 01' 'lOTI JIOOU
17.2 (1) Every accounting officer sball keep and maintain Vote Books
in the form reqUired by the Acc.ountant General. All entries shall either black or blue ink (except receipts, which are entered in red). (2) A Vote Book shall be maintained to show the follOWing details (a) (1) for Recurrent Expenditure Votes -the orig1nal author bed provision, including any subsequent dereservation, virement, or supplementary esti --1-) -------------~.~ (if.) for Development Fund Votes -the amount on the green form DBR2, "Applicaiton for Min:l.stry'; of Fimince Approval to commence a DevelopmentProject"; a1l0 any additional· later author
ized on the green "Further Funda" form. -2 - (b) individual commitmentll entered blto, !.ncludingtp.e.date ordered, the supplier, the Local Purchase Order (LPO)Number or other reference, and details of the.
ordered; (c) total commitments entered intO; (d) the balance of funds still avaUableafter taking int" account "Total COlllllitments" to date; (e) the. actual expenditure incurred, and the date of payment. (3) Note that each Ume an LPO; overseas requisition, etc., is placed that:- (a) the "TOtal C01lllllitments" increase by .the value.of th order; and (b) the "Balance of Funds Remaining" reduces by the value of the order. (4) The Vote Book ahall be kept and maintained manually. Compertetized System. to replace the manual Vote Books may only be introduced with the written consent of the AccountantGeneral.
1-----------------------.--
J.CCOUI'flJIG OI'PICIU PUSOHAL LIABILIty
170'3 ··Under no circumstances shall allY I.PO, overseas requisition, etc,
be· sent· out where DO funds exist to pay the supplier. If orders are placed when 110 funda exht, the accounting officer may be held personally liable for the expenditure, at the dhcretion of the Minister of Finance, al!d _y be subject to disciplinary action. This appliea equally to Recurrent and Development Expenditure. J -3 - For the purposes of this Finaneial Instructions, a "VoteController means -
(a) for Reeurrent Budget Heads. the penon so designated in the Annual Estimates (the lIese! of Departmemt, or fOll: CabinetOffices, the First Secretary);
(b) for Development Heads. the person do designated in Section A3 on the Green Form DBR2, "Application for Ministry of Finance Approval to commence a Development Project". For Recurrent ExpendIture, where necessary. a dereservlItion, virement, or supplementary warrant must be applied for before the doeument is sent out. Provided that where a request is made for & virement, no funds shall be transferee! between personal emoluments ·and other charges, and that savings .... xist on the sub-head from whieh the funda are transfered. Such applications shan be accompanied by a "Vote Book Return'". If an application is not accompanied by a "Vote Book Return" Or the Vote Book is considered by the Aecountant General not to be Batisfactorily kept, the application shall be rejected, and shall not be re-considered until the situation is rectified to the sBtisfactton of the Accountant General.OI'lllIIG BlIt'II.US IR VOTE BOOltS
17.4 (1) For Recurrent Expenditure Votes -
(a) At the commencement of each financial year, Vote Controllers shall prepare new vote book sheets, one for ------eacb-ttem--of Rlrcurrent Expenditure under-their control. and shall enter the amount shown on tbe AccountingWarrent.
(b) The opening warranted figure shall be adjusted as and when additional Bums are autborised by dereservatl.on of previously reserved funds. the issue of virement warrantB, contingency warrants or any other supplen>-" entary authorisation; the references. dates and amount of each such authorisation Shall be entered in the VoteBook in the requisite spaces.
_. 4 _. (2) For Development Project Yotes, when an flpproved green DBR2 is received, a new' Yote Book Sheets shall be prepared for each different Bub-head, show:!ng the amount "pproved on the DBR2 for that sub-head. (3) If further Development Projects funds are approved, the amount and reference shall be added on each sub-head receiving additional funds. (4) For Development Project Votes, the same Vote Book Sheets . r shall be used throughout the life of the Project (Il new sheet does not need.to be made out for each year).UCOIDIIlG or COIIIl'DlU'fS IN VOTE IIOOE.
17.5 (1)
An. accounting officer shall enter, as a in '.he
"Orde:r Value" column of a Vote Book, the value of each LrO, overseas or other procurement document. "hen tiv.' . document is issued; where the exact cost of the commitment h not known at the time, the accounting officer shall entH iini estimate in the Vote Book that 18 as accurate as poss:lblb The reference number of the document, its date, the st1l'l'li.er, and brief details of the expenditure shall be in tlwVote Book.
(2) AD each commitment is. entered in the Vote Book the accounting off icer sha 111 (a) reduce the balance in the "Balance of Funds Remaining" column by the value of the order; (b) fncrease the total committed in the "Total committed" column by the value of the order. - 5 - (3) The accounting officer shaH ensure that where pd",,", quotation" or offera te. BUPP},:, are Imide in ,:erma of overseas currency. sucb co'sts shall be converted into Vatu !At i:.he; latest known rate of exchange, and the Vatu lllilount entered in the Vote Book. For the entering of orders in eh" Vote !look, the appropriate exchange rate shall be a6 notified by the Accountant General from time to time by Circulars. (4) For Recurrent Expenditure Votes, all commitments not <:leared by the clOsing down date specified in the Accountant General' 8 "Year End Accounting Procedures Circular" shall be individually brought forward into the new Vote Book a3 commitments for the new year. (5) lIb.en an LPO etc, is"cancelled , it should not be ruled out or obliterated with whitener. An adjusting entry shall be on the next free line, all tot&ls adjuBted, and the t .. "" entries cross-referenced in the "Notes" column. (6) Honey or credit notes received shall also be entered on the next free' line, and the "Total Committed" reduced .and "Balance of Funds 'Remaining" increased. Receipts shall be -) entered in red ink.UCOJDlJIG OF PAYIIJIlITS IBVOTl! BOOK:
ilha~Henter.~~a8~-lIn~elDecember or earlier.
account1ng~offl'eerSharrm(lke'a~fju8-tmeni:s to· th .. Vote Book in' respect of any journal voucher entry that affects any sub-head of expl!tldiute under his control. He shall take particular care to ensure that any "credit" entry 1& entered correctly' 'and'" the ' .. "Balance of Funds Remaining'" adjusted accordingly (ie. increased). and "Total Commi tted" He shall record the Treasury Division reference of journal vouchers in the Vote Book. -8 - (2) The Af!count.mt General shall ensure that· the Tro",su,·y Division forward copies of all journal "",uchen te> ,,11 accounting offlcerswhose head of expenditure lire "ffec.t"d by the entry on the Voucher.17.8 (1) Where a vote controller 1aaues a Departmental Warullt.
del elating authority to spend to another officer, the valu\\! of such a Warrant shall be shown 8S8 commitment in the Vete Book maintained by the vcite controller. and the balance of available funds reduced accordingly. (2) The officer receiving a Departmental Warrant shall keep and maintain a subsidiary Vote Book of his own, and ahall record all commitments and subsequent payments against the provision granted under the authority of the Departmental Warrant. (3) OfficeJ:'/; .. to wbom a Departmental Warrant has been issued Bod who maintain a subsidiary Vote Book, shall submit a monthly return to the vote controller, showing details of expendi.tu .. e incurred for the month, total expenditure to date, total outatand1ng commitments and the balance of the· provision still available. (4) The commitments an.d payments entered in the subsidiary Vote Book maintained by the OfTl.cer-rece1vlng the Departmental Warrant, shall not be entered in the maid Vote Book maintained by the vote controller, until such time as - (a) the funds provided by the Departmental Warrant shall he totally exhausted; (b) the J:ea80n for the luue of the Departmental Warrant shall no longer exist; OJ:, ._)------ (5) -9 - (e) the filnanc:ta 1 year ill lit an end. Where any of the events referred "to .in paragraph (4)(,,) ,{.b),j,. or (c) occurs, the sub5fdiary Vote Book shaH be handed to the vote controller who shall check its accuracy and then make th .. neceasary entrieH in hb main Vote !look,whlch whall have the Departmental Warrant shown therein as a commitment. The vote controller shall ensure that the "Balance of Funds Remaining" and the "Total Conun:l.tments", particularly after taking into account any unexpended amount. of the origInalDepartmental Warrant, is correct.
(6) Varraata in reapect of future expenditure Where it :la known that large expenditure will have to be incurred late in the, year, the vote controller may issue " Departmental Warrant to himself in January. This shall h" 'in the Vote Book as a commitment, effectively "reserving" those funels for use bter in the year.quotesdbs_dbs46.pdfusesText_46[PDF] le livre d'eli streaming vostfr
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