Embed Size (px)
Citation preview
UNOFFICILA
TRANSLATIO
N
Published on May 2002
GOVERNMENT FINANCIAL REGULATIONS
Audit Office
UNOFFICILA
TRANSLATIO
N
2
Introduction
It has been many years since the publication of the 1992 edition of the Government Financial Regulations (Governments financial regulations on maintenance of accounts and disbursements of assets and funds) by the Presidents Office. Last year there have been numerous circulars from the Presidents Office regarding budget expenditure and Governments accounts. Further with the introduction of new offices and new civil servants, there have been difficulties encountered in implementing such regulations as there is no book consolidating all the changes and new circulars that have been released over time.
As such this new edition includes the relevant Presidents Office circulars since the publication of the 1992 version of the Government Financial Regulations. Further this edition also comprises of some relevant financial regulations which has already been introduced and is being followed.
This edition also includes certain relevant regulations that should be included as employees’ regulations which have not been included in the “Government Employees Regulations” published by the Presidents Office
It is the expectation that this book would facilitate and aid in resolving the problems encountered at present in the process of accounting for, managing and maintaining Government budgets, assets and funds.
18 Safar 1423
01 May 2002
Audit Office
UNOFFICILA
TRANSLATIO
N
3
Table of Contents
CHAPTER 01 ‐ RECEIPTS ....................................................................................................................... 10
1.01 Banking of receipts ...................................................................................................................... 10
1.02 Receipt of cash and issue of receipts. ......................................................................................... 10
1.03 Management of Funds Received ................................................................................................ 11
1.04 Preparation of Bill ....................................................................................................................... 12
1.05 Collection of Debts ...................................................................................................................... 13
1.06 Waiving off Government Debt .................................................................................................... 13
1.07 Taking Legal Action ..................................................................................................................... 13
1.08 Serial Numbering ........................................................................................................................ 14
1.09 Unidentified additional funds ..................................................................................................... 14
1.09 Maintaining Registry of income earning activities ...................................................................... 14
1.10 Returned Cheques due to insufficient account balance ............................................................. 14
1.11 Reconciliation of accounts of receipts ........................................................................................ 15
CHAPTER 02 ‐ Funds received as Revenue to Government Institutions. ........................................... 16
2.01 Funds received as Revenue ......................................................................................................... 16
2.02 Revenue generated from sale of books, magazines, tickets and the like. .................................. 16
2.03 Accounting for funds generated as Revenue .............................................................................. 17
2.04 Reporting Revenue ...................................................................................................................... 17
2.05 Late‐fine and penalties ............................................................................................................... 18
2.06 Fines incurred due to negligence ................................................................................................ 18
CHAPTER 03 ‐ Receipts to Government Institutions other than Revenue......................................... 19
3.01 Receipts as Foreign Aid ............................................................................................................... 19
UNOFFICILA
TRANSLATIO
N
4
3.02 Assets received under foreign aid ............................................................................................... 20
3.03 Receivables from Foreign Parties ................................................................................................ 20
3.04 Expenses incurred on subsequent reimbursement by Foreign Parties ...................................... 20
3.05 Private Aid received in the form of funds and assets ................................................................. 21
3.06 Opening of ‘Khairaath’/Donation boxes ..................................................................................... 21
CHAPTER 04 ‐ Government Expenditure............................................................................................. 22
4.01 Government Expenditure ........................................................................................................... 22
4.02 Preparation of Budget ................................................................................................................. 22
4.03 Expenditure ................................................................................................................................. 22
4.04 Payments to be made to the Government and Private Parties .................................................. 23
4.05 Budget alterations and changes from budget section to another. ............................................. 23
4.06 Making payments from the right budget item and not exceeding the budget .......................... 24
4.07 Settlement of bills (from the current budget) in the year of receipt and obtaining funds from previous year’s budget ............................................................................................................... 24
4.08 Maintaining Budget Accounts ..................................................................................................... 25
4.09 Finalization of Budget Accounts and Reporting .......................................................................... 26
4.10 Budget Closure ............................................................................................................................ 26
4.11 Handing over of Funds ................................................................................................................ 26
4.12 Handing over funds through employees..................................................................................... 27
4.13 Accepting cash issued through cheques ..................................................................................... 27
4.14 Handling withdrawn funds that have not been utilized. ............................................................ 28
4.15 Deposit of funds that are refunded after year‐end. ................................................................... 28
4.16 Preparation of Salary Payment Book or Salary Sheet ................................................................. 28
4.17 Pay‐out of Salary. ........................................................................................................................ 29
4.18 Medical Allowances of transferred staff ..................................................................................... 29
4.19 Pay raise after a certain duration ............................................................................................... 29
UNOFFICILA
TRANSLATIO
N
5
4.20 Over‐payment of salary and other funds. ................................................................................... 29
4.21 Permanent Staff Registry ............................................................................................................ 30
4.22 Maintenance of the Attendance Register ................................................................................... 30
4.23 Releasing of Government employed Lawyers to represent private parties ............................... 31
4.24 Changing working hours ............................................................................................................. 31
4.25 Ramazan Allowance .................................................................................................................... 31
4.26 Overtime register of Heads of the Entity .................................................................................... 32
4.27 Employees who are not entitled to Medical Allowance ............................................................. 32
4.28 Information relating to late‐fine, leave and vacation of transferred employees ....................... 32
4.29 Management of funds deducted for Provident Fund ................................................................. 32
CHAPTER 05 ‐ Travel Expenses ............................................................................................................ 34
5.01 Tickets for overseas trips ............................................................................................................ 34
5.02 Travel expenses on Government overseas trips ......................................................................... 34
5.03 Purchase of foreign currency for travel expenses ...................................................................... 34
5.04 Travel funds for people who are sent on courses ....................................................................... 35
5.05 Financial assistance given to scholarships granted by foreign governments ............................. 35
5.06 Payment of Salary for Government Employees Attending Training Courses ............................. 36
5.07 How to pay food and allowances for trips that are less than a day ........................................... 36
5.08 Cash and items left‐over in relation to travel expenditure incurred .......................................... 37
5.09 Staff sent to islands for employment .......................................................................................... 37
5.10 Travel allowances for employees who participate from another office ..................................... 37
5.11 Travel expenses for people who travel from one island to another for government purposes.. .. ....................................................................................................................................................... . .................................................................................................................................................... 37
5.12 Expenses paid to people brought on Government purposes ..................................................... 39
CHAPTER 06 ‐ Financial Regulations (General Section) ...................................................................... 40
UNOFFICILA
TRANSLATIO
N
6
6.01 Maintenance of cash and stock under the custody of a senior head of the Office .................... 40
6.02 Government Cash and Funds held under Governments’ Supervision ........................................ 40
6.03 Operation of bank accounts in banks other then the M.M.A. .................................................... 41
6.04 Statements of funds under the supervision of the Government ................................................ 42
6.05 Renting of items and places ........................................................................................................ 42
6.06 Renting Government Places ........................................................................................................ 43
6.07 Handing over contract of newly built or repair work of buildings and items ............................. 44
6.08 Tendering for high‐value works .................................................................................................. 47
6.09 Acceptance and opening of bid .................................................................................................. 47
6.10 Advance payments for High‐value works ................................................................................... 48
6.11 Tender Evaluation Board and High‐value works managed by the Government ........................ 48
6.12 Purchase of items through deductions from contract cost ........................................................ 49
6.13 Production of items for Government purposes. ......................................................................... 49
6.14 Maintenance of Accounting books and records in breach of regulations .................................. 49
6.15 Release of Government funds through cheques ........................................................................ 50
6.16 Authorizing for requisition of goods and services ...................................................................... 51
6.17 Procurement of Goods ................................................................................................................ 51
6.18 Conducting a business transaction from a business that is associated or linked to an employee . ................................................................................................................................................... 52
6.19 Stock Management of procured goods and items ...................................................................... 52
6.20 Approval to spend foreign currency ........................................................................................... 53
6.21 Sending two staffs to deposit and withdraw cash ...................................................................... 53
6.22 Sending fraud cases to court ....................................................................................................... 54
6.23 Sending and receiving funds from the atolls .............................................................................. 54
6.24 Managing Petty cash ................................................................................................................... 54
6.25 Providing tea and meals during special works ............................................................................ 55
UNOFFICILA
TRANSLATIO
N
7
6.26 Keeping cash in the safe .............................................................................................................. 55
6.27 Sending “Safe Report” for funds kept in Office .......................................................................... 56
6.28 Maintaining security and safety of the office. ............................................................................ 56
6.29 Procedure to be followed in cases of any damages caused on goods and funds. ...................... 57
6.30 Procurement of costly items, stocking and management of such items .................................... 57
6.31 Items printed by Government Entities ....................................................................................... 57
6.32 Items printed by Government Entities for sale ........................................................................... 58
6.33 Books and similar items received free from various parties. ..................................................... 58
6.34 Disposal of books and similar items that are printed for sale or received free .......................... 58
6.35 Writing page numbers in accounting books ............................................................................... 59
6.36 Non‐payment to employees for work carried out by employees ............................................... 59
6.37 Safekeeping of items that belongs to people under the custody of the Government ............... 59
6.38 Identification of signatures in accounting documents ............................................................... 60
6.39 Reconciling the book balance with M.M.A or bank balance at month‐end ............................... 60
6.40 Loan repayments and other funds receivable ............................................................................ 60
6.41 Payment of Freight ...................................................................................................................... 60
6.42 Giving cash after acceptance of cheque ..................................................................................... 60
6.43 Speedy travel arrangements for foreign staff brought for jobs .................................................. 61
6.44 Using Cellular Phones .................................................................................................................. 61
6.45 Annual Accounts of Public Enterprises, who utilizes their own Capital ...................................... 62
CHAPTER 07 ‐ Fixed Assets .................................................................................................................. 63
7.01 Government Assets and assets under the custody of the Government ..................................... 63
7.02 Exchange of assets owned by an office with another party ....................................................... 63
7.03 Repair of Fixed Assets. ................................................................................................................ 63
7.04 Release of Government Assets for subsequent return ............................................................... 64
UNOFFICILA
TRANSLATIO
N
8
7.05 Procedure to be followed for goods that are perishable ........................................................... 64
7.06 Goods that are under the supervision of a particular staff ........................................................ 65
7.07 Giving goods reared from trees to staff ...................................................................................... 65
7.08 Planting and cutting down trees from Government premises ................................................... 65
7.09 Sending goods to auction ............................................................................................................ 65
7.10 Maintenance of accounts of Fixed Assets ................................................................................... 66
7.11 Government Vessels and Vehicles .............................................................................................. 68
UNOFFICILA
TRANSLATIO
N
9
TEMPLATES OF BOOKS, REPORTS, AND STATEMENTS
1.10(c) ‐ Registry of Income Earning Activities …….…………………………………………………………………… 71 2.01(a) ‐ Deposit form of Income generated as revenue ………………………………………………………….. 72 2.03(c) ‐ Revenue Daybook ………………………………………………………………………………………………………. 73 2.04(b) ‐ Monthly Revenue Statement and Annual Revenue Statement ………………………………….. 74 4.08(g) ‐ Accounting for budget item details ………………………………………………………………………….… 76 4.08(g) ‐ Budget balance Book …………………………………………………………………………………………………. 77 4.08(g) ‐ Authorization Book ………………………………………………………………………………………………….… 78 4.09(f) ‐ Expenditure Report and Reconciliation Statement …………………………………………………….. 79 4.12 ‐ Book for Funds to be handed over to various parties through employees ……………….... 81 4.16(c) ‐ Salary Sheet ……………………………………………………………………………………………………………….. 82 4.16(c) ‐ How to write the payroll details in the Authorization Book …………………………………….…. 83 4.16(c) ‐ How to prepare payroll cheques ………………………………………………………………………………... 83 4.21 ‐ Permanent Staffs Registry ………………………………………………………………………………………..… 84 4.22(b) ‐ Attendance Register to be used during the formal hours ………………………………………..…. 85 4.22(b) ‐ Attendance Register to be used during non‐formal hours/overtime ………………………..… 86 6.03(d) ‐ Financial Statements for a specific account/project …………………………………………………… 87 6.03(d) ‐ Information form of specific accounts/projects ……………………………………………………….... 88 6.05(i) ‐ Deployment of rented vehicles ………………………………………………………………………………..… 90 6.06(c) ‐ Registry of places rented out ……………………………………………………………………………………… 91 6.16(d) ‐ Authorizing Book for Goods and Services …………………………………………………………………... 92 6.19(f) ‐ Stock Book …………………………………………………………………………………………………………………. 93 6.24(g) ‐ Petty Cash Book ……………………………………………………………………………………………………….… 94 6.27(h) ‐ Safe Report ………………………………………………………………………………………………………………… 95 7.01(b) ‐ Fixed Assets Register …………………………………………………………………………………………………. 96
UNOFFICILA
TRANSLATIO
N
10
CHAPTER 01 RECEIPTS
1.01 Banking of receipts
a. Apart from foreign aid, all funds received during the course of the day which allows sufficient time to deposit the funds should be banked in tact on the day of receipt to the relevant account.
b. Funds received with insufficient time to deposit should be entered in the ‘Day‐Book’ as funds received the following office working day.
c. The funds received should be quantified and categorized separately as per the type and activity.
1.02 Receipt of cash and issue of receipts.
a. Upon receipt of funds all Government institutions should prepare and hand‐over either a hand‐written or a printed receipt. In case of hand‐written receipts the receipts should be pre‐printed with the institutions name. And the following fields should be included.
i. Customer name ii. Purpose of payment iii. Monetary Amount and type (in amounts and in words) iv. Mode of Payment v. Date vi. Name and Signature of authorized person vii. Receipt Number viii. Office Payment Received Stamp (the template for the stamp as
shown in clause(e) below)
b. In case of endorsing the bill or invoice evidencing receipt of payment, then the following fields should be present.
i. Name of person receiving the funds or code number ii. Date of receipt iii. Serial Number iv. Monetary Amount v. The bill or invoice should be chopped with Payment Received Stamp
and signed‐off by authorized person. A copy of the receipt should be retained. Incase of bill or invoice the section of the bill or invoice evidencing receipt of payment should be filed.
c. All forms that are available for sale should be pre‐numbered in sequential order. Such forms can be sold separately without preparing a receipt. At the end of the day a receipt
UNOFFICILA
TRANSLATIO
N
11
has to be prepared consolidating all the forms sold. The receipt should indicate the monetary amount and type of forms that was sold.
d. Pre‐printed stickers or tickets with serial numbers can be sold without preparing receipts. But at the end of the day a single receipt needs to be prepared for each type sold.
e. The template for the stamp evidencing receipt of funds should be prepared as per the following sample
Presidents Office
Payment Received
Amount:Date:
Note: Presidents Office should be replaced with the name of the institution/office.
f. Payment received stamp should be under lock‐and‐key in the custody of the person authorized to receive payments. Such authorized persons name has to be notified to the Audit Office within 7 days and in case of any changes to the authorized person such changes and names should be notified to the Audit Office within 7 days.
1.03 Management of Funds Received
a. All funds received to Government Institutions should be under the supervision and custody of the staff who has collected it (cashier), until the funds are handed over to the responsible party.
b. The staff who is responsible for banking of funds should be accountable and liable for any funds resulting in stale cheques as a result of late and irregular banking.
c. In all Government institutions where safes are present, all government funds should be securely placed and deposited in safes.
d. The custody and supervision of funds and safe should be given to a cashier or a higher hierarchical rank in the institution.
UNOFFICILA
TRANSLATIO
N
12
1.04 Preparation of Bill
a. Bills prepared by Government institutions should be signed off and endorsed by designated staff outlined in section 1.03 (d).
b. For all bills raised by Government institutions the bill amounts should be collected within the stipulated time in the bill.
c. If the dues are not collected within the stipulated time, then the amount should be collected together with any fines that are levied on outstanding bills.
d. When issuing bills by Government Institutions to the public no additional daily fines should be levied other than any fines for overdue and late payments.
e. No fines should be charged for overdue payments for bills issued from one Government Institution to the other. Such fines can only be levied with the written consent and approval from the Presidents Office.
f. In instances where the due date of the bill amount falls on the last working day, and payment is made on the following first working day, then no fines should be levied as overdue payment for the holiday. But if the bill is not settled on the subsequent working day then the appropriate fines should be levied and collected with the settlement of the bill.
g. If for some reason the original bill is lost or misplaced before settlement, a request for a duplicate bill can be granted and generated. However, the copy of the duplicate bill should clearly state that due to misplacement of the original bill a duplicate has been raised and this should be signed and endorsed by an authorized personnel.
h. In the event of errors or mistakes made in a bill or receipt then such documents should be crossed void and stapled together with the original and copy
i. For bills or invoices sent to Government Institutions the credit period for settlement should be generally 14 days from the date of receipt of the bill or invoice.
UNOFFICILA
TRANSLATIO
N
13
1.05 Collection of Debts
a. Payments should be collected within 01 month upon completion of any work done or services rendered by Government Institutions.
b. If the total value of any work specified in sub‐section (a) exceeds Mrf 25,000.00, then the amount should be collected as per subsection 6.10 of this regulation.
c. If a bill has been unsettled and is due for more than 01 month, then apart from debt collection procedures carried out, the Government Institution should write to the Audit Office and the Ministry of Finance and Treasury together will all the details and efforts made to date to collect the overdue amount.
d. All necessary action should be taken to collect all Government debts within the stipulated timeframe.
e. For collection of debts as per (d) above, if a fine has been levied on the debt then the debt should be collected inclusive of all such fines and penalties.
1.06 Waiving off Government Debt
Any dues to the Government can only be waived off by the President. Such requests should be written with reasons and justifications to the Presidents Office for approval.
1.07 Taking Legal Action
a. All efforts made to collect any outstanding due to the Government Institution should be recorded and documented.
b. Concerned authorities should take all necessary action to collect all outstanding debts to be received to the Government from various parties
c. All old and long debts and outstanding should be reviewed and sent to court for legal action.
d. Appropriate and necessary action should be taken to expedite any delays in finalizing prompt legal action against long debts pending without settlements.
UNOFFICILA
TRANSLATIO
N
14
1.08 Serial Numbering a. Cash bills and receipt books should be serially numbered in order. The same serial
number should be stamped for each of both the original and the copy of the receipt/bill.
b. Forms, certificates and the like which are being prepared for sale should also be sequentially serial numbered. Forms those are prepared for distribution is excluded from this clause.
c. For those item mentioned in subsection (a) and (b), the serial number should be changed once the number reaches 1,000,000. The serial number sequence should be continued from one year‐end to the following if the serial number doesn’t reach the above benchmark. Serial numbers need not be changed for different prints that are made of the same type.
1.09 Unidentified additional funds
Any fund additions that cannot be traced or identified should be deposited to the Government institutions revenue account.
1.09 Maintaining Registry of income earning activities
a. All Government institutions should maintain a “Registry of Income Earning Activities” book and write in detail the income earning activities of the Institution.
b. The information contained in the registry mentioned in clause (a) should be sent to the Audit Office together with the relevant law number, Presidents Office letter number, Announcement number or any other reference numbers which sanctioned to collect the type of revenue.
c. Template of the registry mentioned in clause (a) is given in page 71 of this book.
1.10 Returned Cheques due to insufficient account balance
a. Any Cheques that is received by Government Entity and is returned back due to insufficient funds, then the party should be notified and signature obtained stating that the amount due would be settled by the party in cash within the following 24 hours.
UNOFFICILA
TRANSLATIO
N
15
b. If cash is unrealized for a cheque and the cheque is returned to the original party, then this should be documented in a special book where the signature of the party should be obtained to evidence that the cheque has been returned to the party. And once funds are received and deposited in the respective account this book should be updated to reflect this.
c. For returned cheques, the accounts should be updated and adjusted to indicate and reflect the transaction as a receivable.
d. If the returned cheque is for a payment for a fine due to default in payment for a specified date and if the date has elapsed once the cheque is received, then cash for the amount in the cheque should be collected with any fines that is due up‐to‐date.
e. If there is a payment default in the 24 hour period specified in clause (a), then the issue should be referred to the relevant authorities for collection.
1.11 Reconciliation of accounts of receipts
a. If funds are deposited to the Maldives Monetary Authority or any other bank, the respective office should maintain the bank account and update the balance regularly.
b. At the end of each month, account balances as stated in clause (a) should be reconciled with the cash balance maintained by the office and a reconciliation statement prepared.
UNOFFICILA
TRANSLATIO
N
16
CHAPTER 02 Funds received as Revenue to Government Institutions.
2.01 Funds received as Revenue
a. In order to transfer Government revenue to Ministry of Finance and Treasury, all funds received as revenue should be deposited to the respective revenue account of the institution held in the Maldives Monetary Authority. In addition to completing the deposit slips of the revenue deposited, a form outlining the detail of deposited funds (with categorization) should be completed in 01 original and 01 copy. These documents should be filled and submitted to the Maldives Monetary Authority at the time of deposit. Both the original and copy of the detail form outlining the deposited funds should be endorsed and signature obtained from Maldives Monetary Authority, and the original should be retained and filed in the respective institution.
A template of the “Deposit form of Income generated as revenue” to be filed with Maldives Monetary Authority at the time of deposit is given in page 72 of this book. In preparing this form and in categorizing revenue consultation and guidance should be obtained from the Ministry of Finance and Treasury.
b. Funds received on 31st December and any prior funds received but not deposited till date should be banked in full and in tact to the respective account.
c. If December 31st falls on a holiday then the preceding working day should be used to comply with subsection (b).
d. Public Enterprises which governs on their own Capital should deposit revenue in the
respective and relevant bank account created for the purpose.
2.02 Revenue generated from sale of books, magazines, tickets and the like.
a. Government Institutions who earns revenue by sale of books, magazines, tickets and similar activities should write and get special written approval from the Ministry of Finance and Treasury if such institutions are to treat such funds in any other way apart from depositing it to the relevant revenue account.
b. Books and documentation for income generating activities mentioned in (a) above should be maintained properly in a manner which allows subsequent review and examinations. (For e.g. Tickets sold for an exhibition, entertainment show or a sports tournament should be either two or three folds/counterfoils and the counterfoil of the ticket should be retained with the institution for subsequent examinations.)
UNOFFICILA
TRANSLATIO
N
17
c. Adequate stock of the items mentioned in subsection (a) should be maintained.
d. Accounting books and documentations with regard to such activities should be set‐up in
consultation and as per the guidance provided by the Audit Office.
2.03 Accounting for funds generated as Revenue
a. Funds received as revenue should be accounted for and documented in the following manner.
b. Daily receipts should be entered in the “Revenue Daybook”, and should state for which activity revenue was generated, name of customer, bill or receipt number denoting the amount received. The daily revenue generated should be totaled at the end of the day. And the total of the “Revenue Daybook” should be completed and categorized as per the source and each activity of the income generating activity. This categorization should be followed in completing the “Deposit Form” sent to the Maldives Monetary Authority.
Note: A template of the “Revenue Daybook” is given in page 73 of this book.
c. If any income is to be pardoned and waived off, then such details and amounts should be properly written and documented.
d. Accounting books and documentations with regard to such activities should be set‐up in consultation and as per the guidance provided by the Audit Office.
2.04 Reporting Revenue
a. All funds received as revenue should be accounted for and completed separately for each account in compliance with 2.03 of this chapter. The monthly Revenue statements should be sent to Ministry of Finance and Treasury and the Audit Office before the 15th of the subsequent calendar month.
b. Previous years Annual Revenue statements detailing account‐wise revenue generated should be sent before the end of January of the current year to the Ministry of Finance and Treasury and the Audit Office in accordance with instructions in 2.03.
Note: Templates of Monthly Revenue Statement and Annual Revenue Statement is given in pages 74 and 75 respectively.
UNOFFICILA
TRANSLATIO
N
18
2.05 Latefine and penalties
a. Amounts received as late‐fines from employees, penalties and any other amounts realized due to a fine should be treated and accounted for as revenue.
b. Late‐fines and penalties collected from employees should be deducted from the respective monthly salaries.
c. If a staff resigns with an outstanding amount to be collected in relation to (c) of this
clause, and the staff in‐charge of payroll through negligence fails to collect such dues in the form of deduction from the departing staff, the staff responsible of payroll would be accountable for the uncollected dues.
2.06 Fines incurred due to negligence Any fines incurred and payable to third‐parties due to Government staff negligence should be collected from the respective staff as a fine. Such fines collected should also be treated as revenue. However, the fine payable to the third‐party should be spent from the entity’s budget.
UNOFFICILA
TRANSLATIO
N
19
CHAPTER 03 Receipts to Government Institutions other than Revenue
3.01 Receipts as Foreign Aid
a. Funds received as foreign aid should be accepted in a currency that is approved by the Maldives Monetary Authority.
b. Foreign Aid or Grants received to various Government Institutions should be sent to Ministry of Finance and Treasury without delay to be deposited to the relevant bank account.
c. When conforming to subsection (b), complete details of the funds should be sent.
(Recipient, Donor, Amount, Purpose, Account to be deposited).
d. Out of the Funds sent as per subsection (b) that constitutes funds allocated for expenditures like travel, capital expenditure, procurement of spare‐parts should be spent upon provision of full details to the Ministry of Finance and Treasury. Such expenditure should be incurred as per the Ministry of Finance and Treasury’s’ policies and upon deposit of the funds to the relevant account.
e. The Government Institution should get prior written approval from the Ministry of
Finance and Treasury before spending any balance funds left after incurring all required expenses from foreign aids or spending such funds for any other purpose other than originally provided for.
f. Foreign Aid received would be exempted from subsection (b) of this section if the Funds
received are to a foreign business operated locally or for a foreigner working in the Maldives. But subsection (c) would still need to be complied with.
g. Foreign aid or foreign funds received in any other manner should be managed, spent
and accounted in accordance with financial rules and regulations governing public funds.
h. For Projects implemented in Maldives in affiliation with a foreign body and in
connection with a foreign party, expenses to project staff and related costs, like salaries and wages for project staff, food and similar allowances should be given after consultation with Ministry of Finance and Treasury and as per the Ministry of Finance and Treasury’s policy. This does not include costs and expenses incurred in relation to contract policies and contract works executed for projects that carried out in association with a foreign party.
UNOFFICILA
TRANSLATIO
N
20
i. For various activities carried out and expenses incurred through foreign projects, previous months accounts should be sought, compiled and submitted before the 15th of the current month to the Ministry of Finance and Treasury and the Audit Office.
j. The following expenses incurred in relation to foreign funding should be reported to the
Audit Office within 01 month after completion of the said course or meeting.
i. Expenses incurred in relation to scholarships, fellowships, training courses and similar funding received by foreign parties and
ii. Foreign funding received and incurred in relation to participation in meetings, seminars and the like.
3.02 Assets received under foreign aid
All Assets received under foreign aid should be reported with the asset value and other full details and information to the Ministry of Finance and Treasury and copied to the Audit Office within a maximum of 15 days from the date of receipt. This includes construction of buildings and procurement of other assets for project related activities.
3.03 Receivables from Foreign Parties
In case of any funds receivable from foreign parties to the Government, such details (Type and Amount of Funds, Name of party, details of expenditure to be incurred) should be notified to the Ministry of Finance and Treasury and the Audit Office.
3.04 Expenses incurred on subsequent reimbursement by Foreign Parties
a. Expenses should be incurred on the notion of subsequent reimbursement by Foreign Parties upon writing and notifying Ministry of Finance and Treasury and after written consent and approval by the Ministry of Finance and Treasury.
b. With regard to such funds mentioned in subsection (a), In the event of such funds being unrealized or unrecovered full details of such funds (Expenditure amount, Date, Purpose of the Expenditure, Name of party reimbursement would be received from, schedule of reimbursement, agreed period of reimbursement) should be duly sent to the Ministry of Finance and Treasury and the Audit Office in order to resolve the issue.
UNOFFICILA
TRANSLATIO
N
21
3.05 Private Aid received in the form of funds and assets
a. In case of private funds received for various activities carried out by the Government or funds received to a specific Government Institution, such funds should be deposited to the Ministry of Finance and Treasury to be deposited to the relevant account. Such private aids received to be deposited to fund accounts are excluded from this clause.
b. For any assets received for those identified in subsection (a), such assets should be properly stored in a suitable safe place and Ministry of Finance and Treasury notified at the earliest.
c. If funds are provided by a private party to procure an asset in relation to a specific activity or to the Government entity, such funds should firstly be accounted for by the Government entity. The staff of the entity should not assume responsibility of the funds in order to procure the assets.
3.06 Opening of ‘Khairaath’/Donation boxes
a. For clearing of funds in Donation boxes it should be opened by 2 staff who are above secretary level in the presence of a supervisory level staff.
b. As per sub‐clause (a), after the opening of the boxes the funds should be duly counted and accounted for in a book created for this specific purpose. This book should be signed‐off by the personnel mentioned in sub‐clause (a).
c. At the time of opening of donation boxes as per sub‐section (a), funds collected should
be duly accounted for by the Government Institution and receipts prepared.
UNOFFICILA
TRANSLATIO
N
22
CHAPTER 04 Government Expenditure
4.01 Government Expenditure
All Government expenditure should be made as per the governing regulations and policies of that specific expenditure. No expenditure should be incurred in contrary to the above.
4.02 Preparation of Budget
a. The National Budget and its relevant accounting statements would be prepared by the Ministry of Finance and Treasury.
b. Government Ministries and Offices should prepare the annual budget as per guidelines provided by the Ministry of Finance and Treasury. During the budgetary process Government Ministries and Offices should bring in the individual estimated budgets of its branches, departments and any other offices under its supervision and after consultation should tally and prepare and bring in line all budget estimates into one policy in order to prepare an estimated consolidated budget. The annual budget of individual Ministries and Offices should reach the Ministry of Finance and Treasury before 31st August.
c. The Details of development projects that are budgeted under capital expenditure and
those that are planned to be implemented in the following year should be sent in the month of July of the current year to the Ministry of Planning and National Development as per their guidelines.
d. When preparing the annual budget as per subsection (b), prior approval should be
obtained from the Presidents Office for any additions or inclusions of any designations that are in the Staff Registry.
4.03 Expenditure
a. Budgeted expenditure should be incurred only to the extent and amount necessary.
b. Any expenditure should be incurred after proper authorization and approval has been obtained through signature in the “Expenditure Authorization Book” by the designated and authorized staff.
UNOFFICILA
TRANSLATIO
N
23
c. Expenditure deducted from the budget and expenditure in relation to specific activities
that applies to a regulation that needs prior approval to be obtained, such expenditure should only be incurred after confirmation of reimbursement of the deducted expenditure or upon proper authorization and approval.
d. Any item should be procured or payment should be made for any procured item after
proper checks has been made to verify the cost of the item.
e. In case of participation and representation of the Government Entity in any sports activity no expense should be authorized and incurred from the entity’s budget for such activities.
f. If the budget does not have a budget item or do not include specific funds for
procurement of sports items and instruments then such expenditure should not be incurred from the budget or any other account.
4.04 Payments to be made to the Government and Private Parties
If there are no discrepancies in the bill, payment should be made within 14 days or within the agreed time frame. In case of any discrepancies the bill should be returned to the party and upon rectification of the error payment should be made within the new agreed timeframe.
4.05 Budget alterations and changes from budget section to another.
a. Any budget alterations and changes from one budget type to another will be made by the Ministry of Finance and Treasury.
b. For offices that are managed and governed under specific Ministries, acquiring of funds to the budget and getting financial and budgetary approvals from the Ministry of Finance and Treasury should be carried out in liaison and through the governing Ministry.
c. If any Government Ministry wishes to transfer budgeted recurrent expenditure from
one section to another within the recurrent expenditure division, then such issues should be submitted to the Ministry of Finance and Treasury. For any alterations the Ministry should submit the justification and reasoning for the alteration and such expenditure should be one for which funds has been allocated for within the budget.
UNOFFICILA
TRANSLATIO
N
24
d. Request for any changes to the budget as per subsection (b) should be made even if such deductions to the budget item ensure that all budgeted activities would be managed for the year with the remaining balance of the budget.
e. Any alteration that needs to be brought to the budget due to changes to the staff
registry or salary and any amendments or revisions would be carried out by the Ministry of Finance and Treasury.
4.06 Making payments from the right budget item and not exceeding the budget
a. All expenditure should be incurred emphasizing on not to exceed the budgeted amount and from the most appropriate budget item. This is to ensure that reports can be generated to reflect budget expenditure based on specific activities spent from the proper budget item. (For example: Since item number 05 is repair and maintenance, all items purchased for repair and maintenance should be spent from code number 5.01 and not 4.08).
b. No expenditure should be incurred for any unbudgeted activity. If any expenditure has to be incurred for an unbudgeted activity then the issue has to be referred outlining the reasoning for such expenditure and expenditure should be incurred after obtaining written approval from the Ministry of Finance and Treasury.
c. Budgeted expenditure related directly to employees, like food and tea for employees
should be incurred upon writing and getting approval from the Presidents Office. This does not include prior policies implemented by the Presidents Office in relation to payment of food and overtime to employees.
d. For activities which have been specifically budgeted but do not occur regularly the
Presidents Office has to be notified and written approval sought before inception of such activities.
e. The annual budgeted expenditure for expenditure like telephone and electricity where
monthly payments has to be made based on bills received should be divided by 12 and monthly budget derived so as to ensure and monitor that the actual expenditure do not exceed the budgeted monthly amount.
4.07 Settlement of bills (from the current budget) in the year of receipt and obtaining funds from previous year’s budget
a. Budgeted recurrent expenditure which arises on a regular basis should be incurred from the current budget. For previous years’ bills received for expenditure like electricity and
UNOFFICILA
TRANSLATIO
N
25
telephone, the expenditure on settlement of the bills should be made from the current budget.
b. Funds can be released in the current year for settlement of previous years budgeted amounts from the previous years budget for activities relating to capital expenditure, budgeted subscriptions to overseas parties and repayment of loan amounts.
c. With reference to items mentioned in subsection (b) above, funds will be released from previous years budget till the month of March of the current year. No funds will be released for bills received for activities mentioned n subsection (b) above after the month of March of the current year.
4.08 Maintaining Budget Accounts
a. All expenditure details of the budget, expenditure incurred from the budget and the budget balance should be updated and maintained in the “budget accounts” book.
b. Budget accounts should be maintained as per subsection (a) above so as to key‐in and reflect the appropriate budget item, code number, and such expenditure should be entered and updated for recurrent expenditure in the total for recurrent expenditure and for capital expenditure in the totals of the capital expenditure and also properly reflected in the budget total as well.
c. When keying‐in expenditure in the budget accounts as per subsection (b) above, all
relevant information (date of funds released for purchased items, amount, type, size, supplier, rate, cost, if bill is issued bill number, receipt number and cheque number) regarding the expenditure should be present in the appropriate budget item from which the expenditure was made.
d. When keying‐in expenditure for other sections than the items (appropriate item for
expenditure) mentioned in subsection (c) giving the date, cheque number, amount and balance would be sufficient.
e. All expenditure written in the “Authorization Book” should be properly checked before
getting the signature for authorization. These details should be checked by a person other than the staff who has written the details. And both the staff who has written and checked the details should write their names and sign in the “Authorization Book”.
f. If any other actions or alterations need to brought to the budget apart from bringing
such alterations through the budget control forms then such actions should be taken at the earliest.
g. The details regarding maintenance of budget accounts as outlined in clauses (a), (b) and
(e) and templates of maintenance of budget items, maintenance of items from
UNOFFICILA
TRANSLATIO
N
26
expenditure incurred from budget items and authorization book are given in pages 83, 84, 85 and 86.
4.09 Finalization of Budget Accounts and Reporting
a. All expenditure authorized to be incurred should be promptly entered daily into respective budget items and balances updated.
b. Any additions to and deductions from the budget should be promptly entered and updated on the day of receipt of Budget Control Forms.
c. Monthly expenditure statements (total monthly expenditure, cumulative expenditure
till date) should be prepared categorized into respective sections and finalized.
d. The previous months’ expenditure statement as outlined in subsection (c) should be sent to the Ministry of Finance and Treasury before the 15th of the current month. The accounts sent to Ministry of Finance and Treasury should be ordered and arranged according to budget items. A copy of this report should be sent to the Audit Office.
e. Each year when finalization of accounts in December, bank reconciliations should be
prepared to tally with the book balance and account balances with the Maldives Monetary Authority or any other bank. Special attention should be given to collection of funds from the cheques that have been made.
f. Template of “Budget Expenditure Statement” report to be sent to the Ministry of
Finance and Treasury is given in page 79 and 80.
4.10 Budget Closure
The Ministry of Finance and Treasury if they deem should write to the Presidents Office and obtain approval for budget closure of Government Entities which continuously violates in complying with these regulations in Budget expenditure.
4.11 Handing over of Funds
a. Funds withdrawn in relation expenditure should be handed over to the specific recipient of the money. Funds should be handed over to an alternative person in the event if the appropriate person is out of the island or due to any other similar valid reason of not being able to collect the funds at the time of expulsion of the funds. Such funds can only
UNOFFICILA
TRANSLATIO
N
27
be submitted to an alternative person upon submission of a signed letter by the original person authorizing the release of the funds.
b. Money dispersed and handed over in relation to purchase of supply items for preparing food for employees and other supply items like wood, coconut shells, fish and the like which are bought in relation to special works carried out by Government Funds and items procured from the fish‐market and dhonis anchored in the harbor need not comply with subsection (a).
c. Any staff involved in the handling cash or in the preparation of financial reports should
not act as an alternative person in accepting funds as outlined in subsection (a).
d. The name and signature of the recipient of money withdrawn for expenses should be obtained. And if the recipient is a party which issues a supporting document than a bill, invoice or a receipt should be duly obtained. If the party has a stamp then the stamp should be chopped and date written evidencing receipt of funds. The cheque number should be present for all expenditure involving payment by cheque.
4.12 Handing over funds through employees.
If money is given to a staff to be delivered to an external party then the staff should count and evidence receipt of these funds in a book by writing and signing it. Such money sent outside through staff should be checked to ensure that the funds have been received to the correct person in full. At the end of the day if any funds are brought back then the responsible staff should document it, sign and receive the funds the same day. This clause defines funds or money as cash and anything which is accepted as cash‐equivalent. Template of the book to be used to deliver cash and to accept returned funds is given in page 81 of this book.
4.13 Accepting cash issued through cheques
Cheques should be given to staff for withdrawal after writing the details and obtaining their signatures to this effect. Such written details should include the cheque number and monetary amount. And upon withdrawal and return the responsible staff should accept the funds in full and sign‐off.
The template given in section 4.12 should be used to give cheques for withdrawal and acceptance of the withdrawn cash in the manner detailed in this section.
UNOFFICILA
TRANSLATIO
N
28
4.14 Handling withdrawn funds that have not been utilized.
a. Details of any unutilized funds at the end of the year that has been withdrawn earlier should be notified to the Ministry of Finance and Treasury with the history and details of the transaction including the respective budget item from which it was drawn and the amount.
b. In order to resolve the issue of unutilized funds as detailed in subsection (a), an AD form would be issued by the Ministry of Finance and Treasury. Details and how this matter was resolved should be clearly stated in this form and sent to the Ministry of Finance and Treasury.
c. How to resolve the matter of any funds that has been withdrawn but which has not
been expensed or utilized is given in page 77 of this book.
4.15 Deposit of funds that are refunded after yearend.
After finalization of annual expenditure statements at year‐end if funds are refunded of the expenditure incurred during the year, particulars of such expenditure and it details should be clearly stated and deposited back into revenue account.
4.16 Preparation of Salary Payment Book or Salary Sheet
a. Such Government entities which employ less number of staff could prepare the salary and pay‐off using Salary Payment Book. However, entities which have a large staff count can prepare a computerized salary sheet in order to minimize any errors and to avoid any hassles or difficulties.
b. After preparation of salary sheet, instead of entering all the details of the salary sheet into the Authorization Book, only the totals of the salary sheet should be entered into the Authorization Book. The totals should tally with the cheque amount issued for the payroll.
c. Templates of the salary sheet, how to write the payroll details in the Authorization Book
and how to prepare payroll cheques are given in pages 82 and 83 of this book.
UNOFFICILA
TRANSLATIO
N
29
4.17 Payout of Salary.
a. If for a valid reason salary has not been paid out to all the staff in the day the salary is paid out, then salary should be paid out to the remaining staff in the following day or as soon as possible.
b. For staff that has been transferred or terminated their services, the salary should be given within 7 days from the date of transfer or termination.
c. Where the last day of the month falls on a holiday and salary has been paid out the previous day and a staff terminates his/her service during a day of that month, in such instances any access salary paid need not be recovered from the staff.
d. For a staff who is under arrest for 7 days (as per Government employees regulations
number 7 of section 3), then the salary for the replacement should be given out from the previous staffs’ salary item. If the staff is released and proven innocent then the funds needed to pay out the salary of the staff should be written and sought from the concerned authorities.
4.18 Medical Allowances of transferred staff
The medical allowances of staff who has been transferred from one entity to another should be given out from the office where the staff works during the period when medical allowance has to be paid.
4.19 Pay raise after a certain duration
Jobs that warrant pay raises at the end of certain duration, such pay‐raises should be given after notifying the issue and upon written approval of the Presidents Office.
4.20 Overpayment of salary and other funds.
a. In case of over‐payments of salary, other allowances, overtime money, or any other funds that are directly paid to employees, the responsible staff should deposit such overpayments in any way either through collection of the additional amounts from the respective staff.
b. Transport allowance should not be given out while on leave for civil servants working in Villingili who are based in Male’ and those working in Male’ and based on Villingili.
UNOFFICILA
TRANSLATIO
N
30
4.21 Permanent Staff Registry
a. Each Government Entity should maintain a staff registry of permanent staff who are employed in their payroll. This registry should be designed to reflect any changes that are brought to the designation or salary. The following information should be included in the said registry;
Name and Address Service record card number Identity card number Job and classification Employment number Employment chit number and date of employment Salary Allowances Additional information
b. Template of the “Permanent Staffs Registry” is given in page 84 of this book.
4.22 Maintenance of the Attendance Register
a. Each Government Entity should maintain an Attendance Register or a card machine which confirms the presence at the beginning of the formal hours of all the permanent and temporary staff employed. The attendance should be evidenced on the register upon reporting to work on the designated time.
b. The templates of the attendance register to be used during the formal hours and the attendance register to be used during non‐formal hours is given on pages 85 and 86 respectively.
c. Responsibility of maintenance of the register, identification of late employees and any
other function associated with attendance and attendance register should be handed over to a separate staff. The name of the staff responsible for the above should be notified to the Audit Office.
d. If a working day for some reason is deemed a holiday after signing of the employees on
the register, then the attendance, late attendance, leaves should be accounted for as that of a working day.
e. If an employee reports late during informal hours in‐addition to reporting to work on
time during formal hours then late fines should be collected as per the late‐fine table. If an employee is to be collected late‐fines due to delay in reporting during formal hours and on the same day reports late during informal hours as a result the late‐fines to be
UNOFFICILA
TRANSLATIO
N
31
collected exceeds his daily salary, then the additional amount should be collected from the employee as a fine when salary is paid.
4.23 Releasing of Government employed Lawyers to represent private parties
a. Government employed lawyers can be released during formal hours to represent private parties or as an alternative to represent such parties, if such releases do not interrupt or disorder the day to day work of the Government entity by whom the released lawyer is employed.
b. Such releases as outlined in subsection (a) above can only be given for a maximum of 7 hours per week.
c. Lawyers who are released to represent private parties in court would not be entitled to
the salary during the time period for which such releases are allowed. Salary for such employees should be calculated after deducting the monthly salary payable for the released period from the total monthly salary. (Amount charged per hour is calculated by dividing the monthly salary by 22 and further dividing this by 7).
d. Overtime money should be paid to those staff identified in subsection (a) above, after deducting the total monthly overtime hours worked from the monthly hours for which the staff is on release.
e. The staff should attend a court of law for legal representation after noting the case in the office, getting approval from an authorized superior and after writing and signing‐off in the “staff going‐out book”.
4.24 Changing working hours
Any changes to the working hours apart from those working on duty‐basis can only be brought after written approval from the Presidents Office.
4.25 Ramazan Allowance
Out of foreign staff employed in the Government, ramazan allowance is entitled to Muslims only.
UNOFFICILA
TRANSLATIO
N
32
4.26 Overtime register of Heads of the Entity
a. For those heads of the entity who are entitled to overtime, an overtime register outlining the overtime work carried out by the heads of the Entity should be maintained as per (e) of clause 4 of section 6 of the Governments Employee Regulations.
b. If a head of the entity who is entitled to overtime as per (a) above goes on leave and a temporary head is assigned to manage the office then the head of the entity need not be given the overtime money.
c. If the office is assigned to be managed by another employee of the office due to factors
mentioned in (b) above, then the assigned employee instead of his normal overtime, the employee would be entitled to an amount equivalent 1/3 of the employees salary for the duration of his management.
4.27 Employees who are not entitled to Medical Allowance
Medical allowance should not be given to those employees whose employment agreement specifically states provision of treatment in medical circumstances.
4.28 Information relating to latefine, leave and vacation of transferred employees
Information on the status of late‐fines, vacations and sick leaves of employees while working in the ex‐office once transferred from one office to another, should be obtained from the transferred office and necessary actions taken as per the prevailing regulations.
4.29 Management of funds deducted for Provident Fund
a. A separate cheque should be prepared on the pay‐day for the amount payable to the provident fund as contributions from the employees who have joined the fund. The cheque should be sent to the Ministry of Finance and Treasury before the pay‐days’ closure together with the original and a copy of the required detailed list as per the direction and instruction of the Ministry of Finance and Treasury.
b. For those employees who have joined the provident fund and salaries are paid from Public Enterprises who manage their own budgets and non‐budget accounts, a cheque should be issued for 5% of the salaries and sent to the Ministry of Finance and Treasury
UNOFFICILA
TRANSLATIO
N
33
as per clause (a) above. Similarly a cheque should be issued for the same amount and sent for deposit to the Ministry of Finance and Treasury as contribution from the entity.
c. For salary funds sent to employees working in the islands the 5% contribution of the
staff who are members of the provident fund should be retained in the account and the balance sent out.
d. Employees who work in Government Entities in Male’ and newly employed staff who
has sent letters to participate in the provident fund before 3 days of the payday and filled up and submitted the necessary forms, 5% of their monthly salary should be included in the amounts paid to the provident fund.
e. If an Employee who is a member of the provident fund is transferred to another office
then a copy of the application form with reference to the transferred chit and with a letter should be sent by the previous office before 3 days of the pay‐day to the transferred office. This correspondence should be copied to the Ministry of Finance and Treasury.
UNOFFICILA
TRANSLATIO
N
34
CHAPTER 05 Travel Expenses
5.01 Tickets for overseas trips
The most beneficial way should be followed for trips made on behalf of the Government and cases where the Government is obligated to issue tickets.
5.02 Travel expenses on Government overseas trips
a. Funds on account of expenses for Government trips should be utilized as per the assigned and agreed upon policy (that is, to keep within budget food, accommodation and other expenses to be incurred in that country). Expenses to be incurred from incidental expenses include e‐mail, telephone, telex, tax, land transport and other similar expenses which have to be made in an urgency. Such expenses cannot be utilized for food and accommodation.
b. For all foreign currency issued for overseas trips, detailed expenditure statements and balances if any should be collected from the respective office within 3 days from the return and details of balance of funds received and expenditure statements should be sent to the Audit Office.
c. As outlined in subsection (b) above, any balance funds from overseas trips reflected in the expenditure statements should not be utilized for any other activity or another staffs’ travel expenses. Such access funds should be sold to the M.M.A and local currency purchased to be deposited to the account from which it was withdrawn as indicated in section 4.14 of this regulation.
5.03 Purchase of foreign currency for travel expenses
Foreign currency required for Government overseas trips should be purchased from the Maldives Monetary Authority. Such trips requiring purchase of foreign currency should be trips that have been approved by the Presidents Office.
UNOFFICILA
TRANSLATIO
N
35
5.04 Travel funds for people who are sent on courses
a. Travel expenses should be given to people sent overseas on scholarships, fellowships and training courses in the following manner
1. Departure to a moderate climatic country ‐ Mrf 700.00 2. Departure to a cold climatic country ‐ Mrf 1,400.00 3. Departure to attend a course during both warm and cold climatic conditions ‐
Mrf 2,100.00
b. Travel expenses should be given in the manner stated in (a) above if the course to be attended is for a duration of more than a month and such expenses should be given for once a year. But during a year if the course to be attended is in a country with cold climatic conditions and the next time it is in a country with moderate climatic conditions, then funds should be released as per 1 and 2 of subsection (a). Even for departure on long term courses travel expenses should be given once during the initial departure.
c. For staff going out on scholarships and courses apart from funds given for course expenses by the sponsors or funding agency and funds given out as per clause (a), no additional funds need to be given out even if the staff requests for other expenses in relation to the course or scholarship.
5.05 Financial assistance given to scholarships granted by foreign governments
a. For scholarships and courses granted by foreign governments which are for a duration of more than 01 year and if the funding provided is deemed insufficient to cover the expenses incurred during the duration of the course, then the respective office should request for financial assistance and resolve the issue by writing to the Presidents Office. This financial assistance is not applicable to staff who leave on scholarships with pay‐leave.
b. Financial assistance as per clause (a) should be granted in consistent with law number 29/76 where it is agreed and endorsed that additional 02 years of service is included to the existing service period.
c. Acceptance and endorsement as detailed in clause (b) should be obtained in the
acceptance of service agreement form. If the student is currently overseas then a letter agreeing to serve for the required extension should be obtained.
UNOFFICILA
TRANSLATIO
N
36
d. Financial assistance as per clause (a) should be given out from the date of departure to the date of arrival.
e. This financial assistance should not be given for periods spent as vacations in Male’ that
extends for more than 01 month.
5.06 Payment of Salary for Government Employees Attending Training Courses
a. Out of the employees who have terminated the employment due to participation in training courses and attends such courses after serving for more than one year, then the salary as per their designation at the time of departing for the course should be paid if such employees signs as per clause (b) of this subsection.
b. Salary should be paid as per clause (a) in consistent with Law number 29/76 where the staff agrees to serve additional ½ of the initial service bond period which the staff is required to serve.
c. Salary paid to employees who departs on training courses is an amount which is
equivalent to what was paid to them before departure to the training course. Even if there is a change in the designation during the course period the salary paid will not change and original salary when the staff was given out at the time of departure should be paid. Any expenses in relation to spouse and kids should not be paid for such staffs who attend training courses with salary being paid.
5.07 How to pay food and allowances for trips that are less than a day
Food expenses should be paid out in the following manner for trip that are less than a day.
a. ½ of the daily allowance should be paid for, if time elapsed includes the time for one meal and one tea or one meal or one tea.
b. The full daily allowance should be paid if the time elapsed includes in addition to the time required for a meal and a tea and also the time required for one meal or one tea.
c. If the time is spent is 12 hours or more then the full allowance to be paid for one full day and night should be paid.
UNOFFICILA
TRANSLATIO
N
37
5.08 Cash and items leftover in relation to travel expenditure incurred
a. Trips made to the islands ends earlier than the expected duration then the surplus cash in relation to food expenses should be deposited to the same account from which the food allowance were originally withdrawn.
b. In situation mentioned in clause (a) above, but items are brought for the surplus food money, then the balance items should be auctioned and processed as per the regulations.
5.09 Staff sent to islands for employment
Travel allowances should not be paid to staff who are sent to islands to be based in a place operated by the same office, since such assignments do not account for days spent on trips.
5.10 Travel allowances for employees who participate from another office
If a government employee from one office is required to participate in a trip organized by a different office then food money and allowances should be paid to the staff accordingly. The expenses for these allowances should be borne and paid by the office which the staff is employed.
5.11 Travel expenses for people who travel from one island to another for government purposes
Food allowance and transport fee should be paid to people who travel from one island to another on government purposes.
a. Basis of transportation fee for travel from Male’ to atolls or from atolls to Male’
UNOFFICILA
TRANSLATIO
N
38
Atoll Transport expenses (including food)
H.A Thiladhumathee Uthuruburi Mrf 55.00
H. A Thiladhumathee Dhekunuburi Mrf 50.00
Sh. Miladhunmadulu Uthuruburi Mrf 45.00
N. Miladhunmadulu Dhekunuburi Mrf 40.00
R. Maalhosmadulu Uthuruburi Mrf 35.00
B. Maalhosmadulu Dhekunuburi Mrf 30.00
Lh. Faadhippolhu Mrf 30.00
K. Male’ Atholhu Mrf 20.00
A.A Ariatholhu Uthuruburi Mrf 30.00
A.Dh Ariatholhu Dhekunuburi Mrf 30.00
V. Felidhu Atholhu Mrf 20.00
M. Mulaku Atholhu Mrf 35.00
F. Nilandheatholhu Uthuruburi Mrf 40.00
Dh. Nilandheatholhu Dhekunuburi Mrf 40.00
Th. Kolhumadulu Mrf 45.00
L. Hadhunmathi Mrf 50.00
G.A Huvadhuatholhu Uthuruburi Mrf 80.00
G.Dh Huvadhuatholhu Dhekunuburi Mrf 80.00
Fuah Mulaku Mrf 100.00
S. Addu Atholhu Mrf 110.00
b. For inter‐island trips for per person a daily allowance of Mrf 10.00 should be given for food expenses and Mrf 5.00 for transport fees for days spent on such trips.
UNOFFICILA
TRANSLATIO
N
39
c. 1. For inter‐atoll trips made in the north, a daily allowance of Mrf 10.00 should be
given for food allowance and Mrf 15.00 for transport fees for days spent on such trips.
2. For inter‐atoll trips made in the south, a daily allowance of Mrf 10.00 should be given for food allowance and Mrf 15.00 for transport fees for days spent on such trips.
5.12 Expenses paid to people brought on Government purposes
For people brought to Male’ on Government purposes a daily allowance of Mrf 30.00 should be paid for food and accommodation for the days spent in Male’. If the person is brought for purposes of more than one office then this expense should be borne by the office which is liable and responsible for him.
UNOFFICILA
TRANSLATIO
N
40
CHAPTER 06 Financial Regulations (General Section)
6.01 Maintenance of cash and stock under the custody of a senior head of the Office
a. In addition to clerks and secretaries involved in the management and maintenance of accounting records regarding cash and stock a senior head of the office should oversee, check and supervise the work of such employees.
b. In compliance to clause (a), the responsibility of ensuring that financial transactions are in compliance with the relevant regulations, routine expenses are under control and ensuring actual expenses are in‐line with the budgets are the responsibilities of the staff assigned and in‐charge and management of accounts.
6.02 Government Cash and Funds held under Governments’ Supervision
a. All funds held under Governments’ supervision apart from funds withdrawn for expenditure, temporary cash not yet spent and funds used as petty‐cash should be kept in the respective bank account. If the account to be deposited is unknown then such funds should be deposited to the temporary cash account and funds deposited to the temporary account should be handed over and paid to the required party as soon as possible.
b. Out of the funds deposited to the temporary account, those funds that are unidentified and is unaware of which action ought to be taken should be referred to the required authorities and relevant information collected and resolved as necessary. Funds that are unidentified and any actions not taken and that have been held in the temporary account for 5 years should be disclosed to the Ministry of Finance and Treasury.
c. At the end of each calendar year, account statement should be sent to the Audit Office
stating the statement of balance funds pending to be handed over out of the total amount deposited to the account.
UNOFFICILA
TRANSLATIO
N
41
d. The details of funds deposited to the account as outlined in clause (a) above should be sent to the Ministry of Finance and Treasury as per their requirements.
6.03 Operation of bank accounts in banks other then the M.M.A.
a. Any Government funds or any funds under the custody of the Government should be deposited in any other financial institution (both local and overseas) other than the Maldives Monetary Authority after writing to the Ministry of Finance and Treasury detailing the full information about such funds and getting written approval from the Ministry of Finance and Treasury.
b. Full statements should be sent to the Ministry of Finance and Treasury as per their direction of any accounts being operated of those outlined in clause (a).
c. Annual financial statements of all accounts should be prepared for years ending 31st
December. These statements should be sent to the Audit Office by 31st March of the current year. These statements should comprise of the following;
1. Summary of all receipts (with subtotals of income received for each section).
2. Summary of expenses or disbursements (with subtotals of expenditure items for each section)
3. Annual total of income over expenditure or expenditure over income, whichever the case maybe.
4. Out of the total funds deposited details of commitments made or funds to be paid‐off to creditors.
5. Details of funds to be given out to various creditors which are 05 years old.
6. Total amount of capital or accumulated fund amount at year‐end 7. Details of any advances taken or details of any items to be paid off to
creditors 8. List of Fixed Assets procured (with cost) out of the total receipts
deposited to the account 9. Details of any advances given or details of any funds to be received in
any way from debtors
d. If the account being operated as per clause (a) is for operation of a specific fund or to function certain project activities then annual financial statements detailing the profit and loss or surplus or deficit from operations and the Balance Sheet as at 31st December for the account/project should be prepared and submitted to the Audit Office
UNOFFICILA
TRANSLATIO
N
42
before 31st March of the current year. Templates outlining the format of such statements are given in pages 87 and 88. And the template of the information form of specific accounts/projects to be submitted with the annual financial statements is given in page 89 of this book.
6.04 Statements of funds under the supervision of the Government
a. Proper Accounts should be maintained in compliance to appropriate governing regulations and policies of Committee funds, School funds, Scouts Cash, or any other such funds which are under the supervision and custody of the Government.
b. Receipts from various activities organized, where the expenditure is incurred from the budget account should be deposited to any other account after depositing all the expenses that has been incurred from the budget account to the revenue account and in case of surpluses if any.
6.05 Renting of items and places
a. Renting of any vessels, vehicles, or any other item for an activity or function organized by any Government Entity, if such items are available should be sought from the Government or an entity which is associated with the Government.
b. If the required items are unavailable as per clause (a), such items should be rented from private parties after publicly advertising, checking the available places for the most appropriate item for the purpose and from the most economical party.
c. Government Entities before renting items and hiring places should identify the rental or
hire charge, duration of the rental and terms of rental or hire. While renting vessels and vehicles should seek and resolve the issues of seeking and recruiting drivers, repair and maintenance to be on the account of the owners and no rental to be charged for any period for which the item is unable to provide service. And also should enforce that in instances where the rented item breaks‐down or a similar incident happens where the item cannot be used, then the owners should provide an alternative item of the same quality without any additional charges.
d. A log‐book should be maintained for vessels and vehicles rented for long periods with
the following information;
• Date of the trip
UNOFFICILA
TRANSLATIO
N
43
• Start time/Time of Finish
• Purpose of the trip
• Signature of the staff responsible for the trip
e. Vessels, vehicles or property should be rented for long term by any Government Entity with a rental agreement signed by both the parties. Vessels and vehicles should be rented for long term periods after assessing the option of financial costs and benefits of renting the item and purchasing a new item. The decision should be based on the alternative which yields the most profitable option for the Government.
f. Cars or pickups should not be rented by any Government Entity for distribution of letters or bills. Where such items are rented for transportation purposes incurred in relation to the work of the Government entity, then apart from the rental charges no additional amount should be paid as service charges.
g. When seeking rooms for provision of accommodation for personnel in the Maldives by
the Government, if the required quality places are available from the Government then accommodation should be provided in such places. If for important reasons accommodation need to be provided in a resort then approval from the Presidents Office should be obtained.
h. When renting places for Government use information such as the area, how the place is
constructed, quality, purpose of renting the place, rent should be sent and approval obtained from the Ministry of Finance and Treasury.
i. When hiring vehicles used in land transportation, information such as the trips made,
duration hired or time should be maintained in a book. Template of this book is given in page 90.
6.06 Renting Government Places
a. The following information about the rented Government Entity should be provided to the Audit Office within 15 days after renting the place.
• Name and Address of the place
• Details of dimensions, conditions and purposes for which the place has been built
• Agreed rental charges
• Copy of the rental agreement and a signed copy by the party renting the place of the list of fixed assets
UNOFFICILA
TRANSLATIO
N
44
b. A Registry should be maintained in relation to places offered for rent with the following
information.
• Name and address of the place
• Rented party
• Rental charges
• Rented date
• Date of receipt of rent, receipt or bill number and amount
• Date of termination of rent
• Additional Information (Duration of the agreement and amendments in relation to the rental agreement)
c. Template of the “Registry of places rented out” is given in page 91 of this book.
6.07 Handing over contract of newly built or repair work of buildings and items
The following policies should be adhered to when identifying parties to hand over contracts by the Government for constructing or building items and places and repairing of items and places.
a. If the contract value (including labor cost) for construction of the item or for repairing the item or for carrying out the work is below Mrf 10,000, then an appropriate party should be identified for such works and the contract awarded.
b. If the contract value (including labor cost) for construction of the item or for repairing the item or for carrying out the work is between 10,000 and Mrf 500,000, then in order to select the most appropriate party, such works should be publicly announced.
c. After public announcement as per clause (b), the contract should be awarded to the
party which proposes the most appropriate cost/fees, completes the work as per the requirements of the entity and to the most appropriate party.
d. Estimates submitted for construction purposes should include the rates for individual
works that would be carried out within the contract. In addition, it should also state the estimated grand total for the entire works and the estimated total for procurement of items for the contract.
e. Works that need to be finalized on an urgent basis should also be handed over after
discussion by both parties regarding the cost/fees and after signing a mutually agreeable agreement.
UNOFFICILA
TRANSLATIO
N
45
f. The following procedure should be followed for estimates and proposals submitted for
various works with total contract value (including labor cost) that are less than Mrf 500,000.
1. Estimates for various works should be submitted in a form
which includes only the necessary information. 2. The form should include information on current project/works
handled by the contractor and a summary on any form of quality work that discloses the contract value.
3. The estimates/proposals should be collected at the designated time.
4. Any estimates/proposals that are submitted after the designated time should not be accepted.
5. The parties submitting the estimates/proposals should attend and be present at the designated time.
6. The estimates/proposals should be in sealed envelope. The envelope should indicate the name of the party and the nature of work which the party is bidding for.
7. The sealed envelopes should be opened at the designated time in the presence of all the parties present.
8. It should be checked whether the proposed fees/cost in the estimates includes all the information required by the entity and is duly signed by the proposed party.
9. A paper should be prepared which provides the cost/fees, duration and the name of the party.
10. If estimates/proposals have not been submitted by at‐least 03 parties then the estimates/proposals submitted should be considered null and void and publicly announced again.
11. The estimates/proposals should be duly evaluated and should check whether the proposed parties have the appropriate machinery required to carry out the proposed work/contract.
12. The successful party for the contract/work should be selected after evaluating the proposals/estimates by a committee comprising of heads of the entity. The successful party should win the majority in ensuring that the contract/work would be carried out in the quality acceptable to the entity and in the most appropriate manner.
g. If the contract value (including labor cost) for the proposed work is above Mrf 500,000, then an appropriate party should be identified after submission of the drawings to the Ministry of Construction and Public Works and through the Tender Evaluation Board.
UNOFFICILA
TRANSLATIO
N
46
h. For works submitted to the Tender Evaluation Board as per clause (f), and upon
identification of the successful party, the work should be officially handed over to the successful party by the Government Entity.
i. For works/contracts handed over as per clause (g), any payment for and acceptance of
completed work should be carried out after quality review and upon certification of the works by the Tender Evaluation Board.
j. Any Government work should be handed over to any party after signing an agreement
by both parties regarding the work that is to be carried out. And if the work is above Mrf 10,000, the agreement should incorporate the following points. For works below Mrf 10,000 the Government Entity should include points and clauses that the entity may deem fit to be included in such an agreement.
• Details of the works (Place to be repaired or how the finished item has to be, its drawings and complete details)
• The agreed rate for the work
• The duration for completion of the work
• If the work is not completed within the agreed duration, how any fines would be levied and deducted.
• Agreement on providing tools and items to carryout the work
• The determination of quality of the work
• Details on retention money
• Action to be taken in the event of non compliance to any agreement clauses
• Action to be taken if an incident arises that is not documented in any of the clauses of the agreement
• Action to be taken if the work does not proceed and progress at an acceptable rate
• Details of any event that require special attention when carrying out the work
• Details on how to give any advance payments from the total cost/fees
• Payment terms
k. For high‐value Government works/contracts if it is envisaged that the work would be completed faster and the difficulties encountered would be minimized if the work/contract is carried through utilizing the contracted parties items or tools, then such works/contracts should be carried out in that manner. Any other work that is contrary to the above should be carried out through provision of all necessary items or tools to the contracted party by the Government Entity.
UNOFFICILA
TRANSLATIO
N
47
l. Contract works as per clause (b) should be carried out as a whole and together for works that is assumed to be one. Estimates should not be obtained separately and on a piecemeal basis for works that can be carried out singly.
6.08 Tendering for highvalue works
a. Bidding documents in relation to inviting tender for high‐value works and projects should be prepared by the respective office or company in accordance to Governments’ policies and procedures and as per the Government’s regulations.
b. In case of any issues that need to be discussed amongst concerned offices, then such meetings should be arranged amongst all concerned offices and a work‐plan developed through such discussions.
c. If there are any issues that need to be clarified or resolved and any approvals to be
obtained in relation to tendering for such projects then these should be referred to the Presidents Office and necessary approvals taken.
d. Any legal issues arising in the preparation of bidding documents should be referred to
the Attorney Generals Office and advice obtained.
e. After completion of bidding documents the office or company concerned should publicly announce the tender, accept the proposals from bidders, carry out the bid opening process as per the regulations and submit the bids for evaluation to the Ministry of Construction and Public Works as per clause (g) of section 6.07.
f. Government companies and companies that have a Government shareholding of more
than 51% should also comply with this section.
6.09 Acceptance and opening of bid
a. Bids submitted should be accepted and opened in the presence of all bidders at a predetermined time declared in the public announcement.
b. After opening of all bids, the project fees should be announced and the name of the bidders and the corresponding fees should be documented in the specified book and signatures obtained from all bidders to confirm the stated information.
UNOFFICILA
TRANSLATIO
N
48
6.10 Advance payments for Highvalue works
If the total contract amount exceeds Mrf 25,000, then advance payments can be made as per the following procedure. Such payments should be made for works that are included in the annual budget.
a. If the contracted party within a week after awarding of the contract requests for advance payment 15% of the total estimated contract cost.
b. If the contracted party requests for advance payment after completion of 2/3 of the project, then 30% of the total estimated contract cost. It should be considered that 2/3 of the works has been completed by assessing and averaging the extent of work completed, procured items and expenditure incurred.
6.11 Tender Evaluation Board and Highvalue works managed by the Government
a. The Tender Evaluation Board is a board formed to evaluate and determine a party to award high‐value works managed by the Government, to assess and supervise such works and to maintain the quality of such works that are being carried out. This Board would be run and administered by the Ministry of Construction and Public Works.
b. For contracts/works that are submitted to the Tender Evaluation Board a successful party would be determined out of the parties who have completed and submitted the tender document issued by the Ministry of Construction and Public Works to the most appropriate party after assessing and evaluating the proposals submitted and the quality of works/contracts completed by the parties.
c. During the evaluation of estimates by the Board as detailed in clause (b), a senior official
of the office requiring the works/contract and who has full knowledge and information about the required works/project should be participate and be present in these meetings.
d. The Tender Evaluation Board should check the progress, status and quality of those
works/projects carried out that falls under the criteria of works/projects detailed in this section.
UNOFFICILA
TRANSLATIO
N
49
e. For works/projects that are awarded under this section the Tender Evaluation Board should check the quality of the works upon completion and if satisfactory standards have been met the Board should issue certificate to this effect. And if the quality is unsatisfactory the Board should notify and inform the contractor to redo the work. For such rebuilding works carried out no additional expenditure should be incurred by the Government.
f. In case international tendering carried out for projects implemented under foreign aid,
the successful party should be selected through submissions of proposals to the Project Coordinating Committee and upon agreement and endorsement of the funding agency.
6.12 Purchase of items through deductions from contract cost
For contracts that warrant purchase of items for contract purposes and upon completion of the works the items are to be returned to the Government Entity and reimbursements are to be made to the contractor for the procured items then such issues should be resolved and off‐set with the contract amount/fees. Upon handing over of such procured items the contractor should be notified in writing as to the quality and standard and procedure to be followed in case of damages and breaking‐down of any items.
6.13 Production of items for Government purposes.
For production of items like furniture the finished product should be assessed as to whether it has been made from good wood and in accordance with acceptable quality standards. If not then such items should not be accepted.
6.14 Maintenance of Accounting books and records in breach of regulations
a. If the books of accounts are not maintained as per the regulations then the funds should be deducted from the salary of the responsible staff as per the following guidelines. For such incidents that occur for the first time these deductions should be made for 3
UNOFFICILA
TRANSLATIO
N
50
months. For second timers the deduction should be for 6 months and if such events occur for the third time deductions should be for 1 year. And if these incidents are repeated again for the fourth time then the staff should be expelled.
• Deduction for the first time is 5% of the employees’ salary
• Deduction for the second time is 10% of the employees’ salary
• Deduction for the third time is 15% of the employees’ salary
b. After deductions have been made from the staff for the third time in accordance with clause (a), and the staff commit fraud for the fourth time then the matter should be referred to the Presidents Office.
6.15 Release of Government funds through cheques
a. Funds released from one Government Entity to another should be issued in crossed cheques. Funds given to private parties apart from salary payments and for amounts that are less than Mrf 1,000 (one thousand) should be issued in crossed cheques. Upon signing the cheque the authorized staff should sign the counterfoil as well and should verify and ensure that the amount in the cheque tallies with that in the counterfoil.
b. Payments made by offices in relation to where food is prepared and expenditure
incurred to purchase fish, coconuts and other such items to be procured from the market and food supply items procured to be sent to the islands in relation to food expenses incurred for Government trips are excluded from clause (a).
c. Cheques issued for Government purposes that are to be en‐cashed from M.M.A or other
banks it should state the name of the entity and the name of the staff withdrawing the cheque.
d. Cheques prepared that exceed Mrf 10,000 (ten thousand), signatures from two of the
authorized staff should be present.
e. A special stamp should be made to be chopped on cheques issued by Government Entities and cheques should be issued only after chopping the stamp. The stamp should be under the custody of a staff who is authorized to sign the cheques. Blank cheques should not be chopped with the stamp. The special stamp to be chopped on cheques should be in any one of the following templates. “Audit Office” should be replaced with the respective name of the Office using the stamp.
UNOFFICILA
TRANSLATIO
N
51
Aud i t O f f i ce
Ma l e ’ R e p ub l i c o f
Ma ld iv es
Audit Office
Male’, Republic of Maldives
f. Government cheque books should be treated similar to cash and should be kept locked in the safe. Upon completion of cheque books the counterfoils should also be kept under lock and key in a place where it can be retrieved easily.
6.16 Authorizing for requisition of goods and services
a. When requesting for goods and services required for Government Entities, such requisitions should be documented and signed for in the ‘Goods and Services Requisition Authorizing Book’.
b. Expenditure should be incurred for Requested goods and services after obtaining
approval signature from the designated authorized staff.
c. With regard to requested goods and services as mentioned in clauses (a) and (b) upon procurement and receipt of goods and attaining the services it should be evidenced and signed in the “Goods and Services Requisition Authorizing Book”.
d. Template of the “Authorizing Book for Goods and Services” is given in page 92 of this
book.
6.17 Procurement of Goods
a. Government offices should procure imported goods and items from State Trading Organization Ltd if the required goods are available there. Goods and items those are unavailable at S.T.O should be bought from private parties after obtaining price from at least 03 parties in the most beneficial manner to the Government.
b. Prices can be obtained as mentioned in clause (a), by sending a Book to note the price or
through telephone or fax/mail. Whatever manner the prices have been checked it should be recorded and documented and authorization signature obtained from a senior staff for approval of the price.
UNOFFICILA
TRANSLATIO
N
52
c. While checking the price of goods and items that are unavailable from S.T.O from
private parties as mentioned in clause (a), if the price of the good is less than Mrf 500 (five hundred), then a total of not more than Mrf 5,000 worth of goods should be bought from private parties in a month.
d. While checking the price of goods and items that are unavailable from S.T.O from
private parties as mentioned in clause (a), if the price of the good is more than Mrf 500 (five hundred), then the item should be bought after referring the item for price approval from the Ministry of Trade and Industries and should be bought at a price that is acceptable and approved by the Ministry of Trade and Industries.
6.18 Conducting a business transaction from a business that is associated or linked to an employee
A Government Office should buy any item or obtain any services from a business that is associated or linked to an employee after obtaining a written permission from the Anti‐Corruption Board.
6.19 Stock Management of procured goods and items
a. Goods and items that are consumed individually should be properly stocked and important information documented and individual balances ascertained in a “Stock Book”.
b. Instead of entering and signing for in the “Goods and services requisition authorizing
Book”, goods and items that are bought for special purposes can be directly handed over to the requesting staff and the respective signature obtained. Such items bought that can be used for long periods and constitute as fixed assets should be entered in the Fixed Assets Register.
c. Expensive stock items in Government offices (such as spare‐parts, steel, wood, flooring
sheet, cement, sand aggregate, river sand) should be released after noting down in the stock book the amount released, type, date of release, purpose for which the good is released and obtaining signature of the staff to whom the goods are released and the authorizing senior officials signature for the release of the goods.
d. When releasing goods as per clause (c), the name and address of the person to whom
the goods have been handed over to should be obtained together with the signature.
UNOFFICILA
TRANSLATIO
N
53
e. The function of stock management should be assigned to a staff who is not involved
with cash and accounts.
f. Template of the stock book is given in page 93 of this book.
6.20 Approval to spend foreign currency
If foreign currency needs to be spent for overseas expenditure or to send funds for a purchased item, then such issues should be referred and approval obtained from the Ministry of Finance and Treasury.
6.21 Sending two staffs to deposit and withdraw cash
a. Two staff from a Government Office should be sent when depositing or withdrawing any amount exceeding Mrf 100.00. Out of the two staff sent one should the identity card for withdrawing cash. In case of withdrawal or deposit of foreign currency whose value exceeds Mrf 100.00 the same procedure should be followed.
b. In adhering to clause (a) above, a clerk and a peon or 2 staff with similar designations
should be sent.
c. Every office should make identity cards to withdraw cash for 02 staffs. And if the Government Office requires identity cards for more than 02 staffs due to the nature and extent of the workload, then additional cards should be made in consultation with the Audit Office.
d. Identity cards for staff as per clause (c) should be made by the Audit Office.
e. If the employment of a staff who has an identity card to withdraw cash is terminated or
the job designation is changed or anything happens that renders the identity card void, then the identity card should be immediately taken from the staff and the reason for cancellation written on the card. Upon cancellation of the identity card the card should be returned to the Audit Office as early as within 03 days.
f. The identity card should be under lock and key in the office safe at all times apart from
the periods where the card is used to withdraw cash.
UNOFFICILA
TRANSLATIO
N
54
6.22 Sending fraud cases to court
All cases of fraud by Government staff to Government funds or goods should be sent and resolved through court of law.
6.23 Sending and receiving funds from the atolls
a. For sending funds to Government Entities in the atolls where the services of the Bank of Maldives are available then such funds should be sent through the Bank of Maldives. Funds should be sent to other atolls through the respective regional offices in these atolls.
b. If funds are sent through a staff associated with the office to atolls where there is no
branch of the Bank of Maldives then clause (a) above does not apply.
c. Funds sent and received from atolls should accompany a formal note stating the amount and sufficient details explaining the particulars and identity of the funds. A copy of the note should be sent to the Audit Office.
6.24 Managing Petty cash
a. Petty cash should be maintained in a Government Office after referring to and to the amount approved by the Ministry of Finance and Treasury.
b. The approved amount to be used as petty cash should be withdrawn from the budget
account, and accounted in a manner not to include it in any expenditure item and the full amount expensed from the budget.
c. A proper system should be designed to manage petty cash and all expenditure noted in
a book and managed accordingly.
d. Clause (b) of section 4.03 and clause (a) of section 4.11 should be followed when incurring expenditure and handing over funds from the petty cash.
e. All expenditure incurred from petty cash should be entered to the appropriate item in
the budget and withdrawn from the budget at‐least once a month. At the end of the month, when preparing the expenditure statement, the amount taken as petty cash should be denoted in the reconciliation statement.
UNOFFICILA
TRANSLATIO
N
55
f. At year‐end the amount withdrawn as petty cash should be reimbursed and deposited to the budget account as per the directions from the Ministry of Finance and Treasury. The amount approved as petty cash as per clause (b) can be withdrawn again from the budget.
g. Template of the “petty cash book” is given in page 94 of this book.
6.25 Providing tea and meals during special works
a. While engaging all employees of a Government Entity in special big works carried out and if it is foreseen that tea and meals need to be provided during the process then the matter should be referred to the Presidents Office and tea and food given in the manner as approved by the Presidents Office. The request should clearly state the type of work to be done and the urgency to complete the work.
b. The tea and food to be provided as per clause (a) is Mrf 20.00 for a meal and Mrf 10.00
for a tea.
c. The timings of tea and meals to be given as per clause (a) are; Morning breakfast 6.00 am – 7.30 am if work is being carried Afternoon Lunch 2.30 pm – 4.00 pm if work is being carried Evening Tea 4.30 pm – 6.00 pm if work is being carried Night Dinner 7.00 pm – 8.30 pm if work is being carried
If work is continued and carried out after 11.00 pm, then a tea should be provided.
6.26 Keeping cash in the safe
a. As per clause (a) of number 6.02, apart from funds that are deposited in a specific account, all temporary funds needed to be kept in the office should be kept in the safe with prior authorization from a senior staff. No funds should be kept anywhere else apart from the safe. This does not include cash kept at the cashiers till when funds are being received and cash taken from the safe and kept in the drawer to be handed over to another party.
b. Funds taken out from the safe as per clause (a) should be handed over to the respective
party within a maximum of 03 days. If such funds are not handed over within the 03 days then number 6.02 should be complied with.
UNOFFICILA
TRANSLATIO
N
56
c. In instances where a period of holidays approaches and huge amounts of funds are in the safe then with the consultation of M.M.A arrangements should be made to keep the funds at M.M.A before the holidays.
6.27 Sending “Safe Report” for funds kept in Office
a. At the end of each week the funds kept in the safe should be accounted for (cash, cheques, in case of foreign currencies the amount for each currency) by the staff who has been assigned with the safe and in addition, a senior staff should check the accounts, count the money and an office head should continuously check these accounts.
b. The details of amounts of funds held as cheques, cheque numbers, date of cheques, and
the monetary amount should be clearly stated in preparing the weekly report on funds held in the safe.
c. The details of cash held in safe together with the date the amount was withdrawn from
the account or the date the amount was received should be stated in preparing the weekly report on funds held in the safe.
d. The Safe weekly report should be prepared as per clause (c) and sent to Audit Office on
every Sunday before office closure.
e. In addition to signing the report sent to the Audit Office by a senior head of the office, the staff in charge of the safe and the staff who has checked the report should have their signatures as well.
f. Funds belonging to staff or any private parties and items such as expensive jewelry
should not be kept in the safe or desk drawers, and in places like cupboards.
g. If any funds and items specified in clause (f) are found these would be considered as belonging to the Government.
h. Template of the “safe report” is given in page 95 of this book.
6.28 Maintaining security and safety of the office.
Office should be opened daily even on holidays to check and ensure that no damage has been caused to any of the office items and nothing has been stolen. As such the name
UNOFFICILA
TRANSLATIO
N
57
and signature of the staff and the opened and closed time should be noted on the book assigned for the purpose.
6.29 Procedure to be followed in cases of any damages caused on goods and funds.
a. In case of items being stolen or any mishap occurs with any funds belonging to the
Government or an associate entity the concerned authority should be notified and case pursued. In addition, a case report should be compiled detailing the action that has been taken and the report sent to the Presidents Office copied to the Ministry of Finance and Treasury and Audit Office without delay.
b. In case of occurrence of events as specified in clause (a) above, the matter should be
pursued if the Presidents Office does not detail and inform an alternative. Information has to be sent to the Audit Office of problems that has been determined in this manner.
6.30 Procurement of costly items, stocking and management of such items
a. Costly items (spare‐parts, steel, wood, flooring sheet, sand aggregate, river sand and
includes similar goods) should be procured after ensuring that an adequate system is in place for secure stocking and management.
b. Items must be entered into stock as per clause (a) after assigning a separate staff to
manage these items and assigning full responsibility and accountability to the staff for these items.
6.31 Items printed by Government Entities
a. For printing expenses that exceeds Mrf 10,000, such assignments should be carried out after advertising and based on estimates received, handed over to the most appropriate party.
b. Items should be printed through a private party by a Government Entity after obtaining
at least 03 estimates from available printing parties and in a manner which is most beneficial to the Government.
UNOFFICILA
TRANSLATIO
N
58
6.32 Items printed by Government Entities for sale
a. For items printed by Government Entities for sale stock should be maintained of such items detailing the amount printed, amount sold and the balance remaining.
b. Out of any items that are printed for sale any item should be given free after
establishing a specific policy for such procedures and in compliance with such policies.
c. When giving out such items for free under clause (b), the amount given out, the name of the party and date should be noted in a specific book made for this purpose.
6.33 Books and similar items received free from various parties.
a. Stock of books and similar items received free should be maintained as per clause (a) of number 6.19.
b. Such books and similar items received free should be distributed or sold after establishing a specific policy for such procedures and in compliance with such policies. The section that is distributed and the section that is sold should be noted and maintained separately.
6.34 Disposal of books and similar items that are printed for sale or received free
a. The balances of books and similar items printed for sale or such items received free is
resolved to be disposed due to the items being sold for a specified duration or ordered not to sell after certain time period or due to any other reason then a physical verification of the items should be carried out and tallied with the balance shown in the stock book together with signatures of the person in‐charge of managing the stock book and the person involved in checking the stock book. In case of major discrepancies with the physical verification and book balance then the incident should be examined and documented noting down as to how the matter was resolved with the signature from a senior staff.
b. Before disposing of books and items as mentioned in clause (a) above, the matter
should be written to the Audit Office and their consultation and advice obtained.
c. Upon authorization and approval of concerned party of the office for disposal of the items to be disposed, the items should be disposed as per the advice given by the Audit
UNOFFICILA
TRANSLATIO
N
59
Office and a statement prepared and signatures obtained as to how the disposal process was carried out in the presence of and by the staffs involved in the process.
6.35 Writing page numbers in accounting books
a. Government Offices should have page numbers in all books maintained in relation to accounting and book‐keeping.
b. Page numbers should be given as per clause (a) from right to left for accounting books
maintained in Dhivehi and left to right in accounting books maintained in English.
6.36 Nonpayment to employees for work carried out by employees
If a work is carried out by an employee in relation to his post that is outside the employees’ normal work then such work should not be considered as a work that is being outsourced to private parties and no payment should be made.
6.37 Safekeeping of items that belongs to people under the custody of the Government
a. For any reason if any items belonging to a private party is to be kept in any Government
Entity it should be kept in a safe and secure place. The items should be cared for until they are returned back to the owner.
b. For such items that are kept particulars of the items giving full details should be entered
in a book. The book should also have the name and signature of the person in‐charge of the items safekeeping.
c. In case of any damages caused to any items of private parties kept in a Government
Entity under the care of the entity, the responsibility should be taken by the staff under whose custody the items have been held.
d. Items belong to private parties held under the supervision of a Government Entity
should be returned back in the manner prescribed and agreed and in the absence of such procedures these items should be returned back as soon as possible and signature of the owner obtained.
UNOFFICILA
TRANSLATIO
N
60
e. In case of delays in returning items belonging to private parties held in Government Entities under the entities supervision, such matters should be sent to court through the Attorney Generals Office.
6.38 Identification of signatures in accounting documents
If signatures made in any of the accounting documents and records are not readable then the name should be re‐written near or under the area where the signature has been made.
6.39 Reconciling the book balance with M.M.A or bank balance at monthend
a. In case of any differences in the book balance and the M.M.A of bank balance, a
reconciliation statement should be prepared identifying the causes for such differences and sent to the Ministry of Finance and Treasury together with the Account Report.
b. In addition to the staff preparing the reconciliation statement a concerned head of the
staff should check and sign endorsing that the statement as being correct and accurate.
6.40 Loan repayments and other funds receivable
In case of default in payment of a fixed amount in the pre‐determined period of any funds receivable to the Government or Government Entity decided through a court verdict or in any other manner, the issue should be referred to the Presidents Office to be decided in compliance with Act number 27/76.
6.41 Payment of Freight
Government Entities in sending goods to the islands and in bringing goods from islands should pay freight as per rates and guidelines set and informed by the Ministry of Atolls Administration.
6.42 Giving cash after acceptance of cheque
UNOFFICILA
TRANSLATIO
N
61
No cash should be given out from the funds in the safe after acceptance of a cheque of the Government Entity or from any other parties account.
6.43 Speedy travel arrangements for foreign staff brought for jobs
Foreign staff should be bought for jobs after making all necessary arrangements for immediate recruitment upon arrival. Foreign staff to be sent to the islands should not be brought without arranging prior and necessary travel arrangements to the respective islands. And foreign staff who are to be sent abroad should be sent off as soon as possible.
6.44 Using Cellular Phones
Cellular phones should be used by Government offices in the following manner;
a. In case of a need for cellular phones, the respective office should write and get approval from the Presidents Office.
b. Staffs who has been authorized to use cellular phones should use cellular phones in
instances where due to the nature of the work a land line cannot be used. Cellular phones should not be considered as a replacement to normal land lines.
c. Personal calls should not be made from cellular phones given by the office.
d. Cellular phones should not be considered as a replacement by people using V.H.F.
e. In order to reduce the number of calls made from cellular phones and to minimize the
time spent on such calls special attention and emphasis should be given to use if available normal land lines for the desired calls and to reduce and minimize the talk‐time on cellular phones.
f. Only when necessary and required should normal office land lines should be used to call
cellular phones, since tariff is charged in accordance to that charged to cellular phones for calls made from normal land lines to cellular phones.
g. International calls should not be made from such cellular phones.
UNOFFICILA
TRANSLATIO
N
62
6.45 Annual Accounts of Public Enterprises, who utilizes their own Capital
a. Public Enterprises should take on 31st December, year‐end stock and fixed asset
verification for preparation of annual accounts.
b. In verifying and updating the fixed asset register, information such as the date of purchase, for assets like furniture should disclose the size and type and for those assets that has model numbers and serial numbers these numbers should be written down.
c. Bills should be prepared before 31st December for all works carried out during the year
that needs to be billed.
d. The preparation of accounts is the responsibility of the Public Enterprise and upon preparation the final accounts should be sent to the Audit Office before end of March.
e. The recommendations proposed based on observations made during the conduct of the
audit should be implemented as adjustments in the subsequent year during preparation of annual accounts.
UNOFFICILA
TRANSLATIO
N
63
CHAPTER 07 Fixed Assets
7.01 Government Assets and assets under the custody of the Government
a. All fixed assets procured or donated to the Government should be entered in the Fixed
Assets Register. The Register should be either maintained manually in a book or keyed in to the computer. The following information should be included in the Registry;
Code Number (this number should be featured in the asset) The full name and details of the asset (brand, model, serial number, dimension
or weight, condition of the asset, or any other important information should be included).
Location of the asset Date of receipt Cost Any other information (subsequent changes)
b. The template of the Fixed Assets Register is given in page 96 of this book.
c. There has to be an agreement or a formal document stating type and details of the ownership of any Land or Building. Copy of such formal document, agreement, or renewed copies should be sent to the Ministry of Finance and Treasury and Audit Office.
7.02 Exchange of assets owned by an office with another party
Government assets or assets under the custody of the Government should be exchanged for assets from another party should be made upon written approval from the Presidents Office. Full details of exchanged assets (cost, age and quality) should be reported.
7.03 Repair of Fixed Assets.
Government Asset or assets under the custody of the Government should be sent for repairs after obtaining approval from the authorized senior staff. And in sending fixed assets for repairs vital information such as the place where the asset is being taken, person who will be in‐charge of the asset, condition of the asset should be specified in a
UNOFFICILA
TRANSLATIO
N
64
specific book. And upon return of the asset, this should be noted and evidenced in the book.
7.04 Release of Government Assets for subsequent return
a. An asset from one Government office to another would be released for subsequent return if a written request is made from the requesting office stating the purpose and the duration for which the asset is required. This request should be signed by an authorized head of the office and should clearly state that if the office releasing the asset requires it back the asset would be returned without delay and that the office would also be accountable and liable for any damage caused while in their use. And if the asset is not returned back in the stipulated duration then any necessary action should be taken in order to obtain the asset and resolve the issue.
b. Even if any item or assets procured by a Government office or from an activity or from foreign aid has to be stored for long periods such assets should not be released to any other party apart from Government entities without obtaining written approval from the Presidents Office.
c. If the asset released as per clause (b) is damaged beyond use upon return, then such issues should be resolved upon discussion with the Presidents Office as per their direction.
d. Any item of asset should be released to any party after obtaining the signature in the designated book stating that the items has been released to be returned after the specified purpose and within the agreed duration.
7.05 Procedure to be followed for goods that are perishable
If it is envisaged that certain item of goods would be destroyed or are perishable then such issues should be resolved after notification and as per the Presidents Office guidance. Such requests should be sent to the Presidents Office giving adequate and sufficient time for any action to be taken.
UNOFFICILA
TRANSLATIO
N
65
7.06 Goods that are under the supervision of a particular staff
Any item of Fixed Asset should be placed under supervision of a particular staff after formally handing over and getting signature from the staff.
7.07 Giving goods reared from trees to staff
a. Goods reared from trees that grow in Government properties which are used for staff accommodation should be given‐out to the staff residing in such properties.
b. Goods reared from trees in other Government properties that are not used for accommodation purposes should be given‐out to the property’s supervisors and laborers
7.08 Planting and cutting down trees from Government premises
a. Any trees should be planted in Government premises after obtaining permission and approval from the designated head or person in‐charge.
b. The regulations for cutting down Government trees should be complied with when cutting down public trees that can be used as timber which are in Government premises. Other trees in such properties should be removed or cut down after obtaining permission and approval from the designated head or the person in‐charge.
7.09 Sending goods to auction
a. All Government Entities apart from Public Enterprises that operates with its own capital should send its old and unusable items to the Maldives Transport and Contracting Company (M.T.C.C) for auctioning. If the Offices in the islands have items to be auctioned then they should contact their main office in Male’ and advertise the auction through local radio and carry out the auction. Items that need to be destructed by ways of burning, totally useless items and waste items are not included as items that are requested for auctioning.
b. Items that can be reused and unused items remaining after contract works carried out by Government Entities or special works carried out directly by the entity should be sent
UNOFFICILA
TRANSLATIO
N
66
to auction without delay. Machinery, equipments, tools and similar items that can be utilized again are not included in such items that need to be sent to auction.
c. If it is envisaged that a value can be realized for items rejected by the auction by selling them, then an appropriate party should be sought and the items sold instead of auctioning them.
d. Detailed accounts of items that are sent for auction as detailed in clause (a) should be maintained.
e. Parts of items that are sent to auction such as bicycles (seat, bell, wheel and similar parts) specified in clause (a), should not be removed or replaced.
f. Entities whose capital has been ascertained should sent items for auctioning by themselves. And the amount received should be deposited as revenue.
g. Before transporting any items, the number of items and type should be noted in a book and in addition to the staff who has carried out the work the details should be verified by a secretary level staff as being correct. Both the staff who has entered the details and the staff who has checked the details should sign the book.
h. An office head should verify the contents as specified in clause (g) and provide the authorizing signature for the items to be sent for auction or to be sold or to be disposed of as junk.
7.10 Maintenance of accounts of Fixed Assets
a. Records of Fixed Assets in Government Entities should be maintained categorizing them into different sections with any changes or alterations that are brought to these Fixed Assets. Such goods that are included in this are those that have an economic life of for more than a year.
b. In order to maintain accounts sections should be allotted as mentioned in clause (a) in the following manner
01. Property 02. Furniture and Fixtures 03. Office Requisites 04. Machinery and Equipments 05. Transportation Assets
UNOFFICILA
TRANSLATIO
N
67
06. Working Tools 07. Working Appliances and other assets.
c. Details of sections of Fixed Assets that has been categorized
Property
This section should include all properties individually. In addition to the Property list made, details such as the area, how the property has been constructed, value and date should be provided. This does not include properties that have been rented.
Furniture and Fixtures
This section should include items such as chairs, desks, cupboards and similar assets that are affixed on the Property such as ceiling fans, wall clocks and such assets that can be removed without any damage.
Office Requisites
This section should include assets such as paper punchers, staplers, numbering machines, calculators and similar assets that can be used and sustained for long periods and those that are used in the office as stationary items.
Machinery and Equipments
This section should include engines, refrigerators, water pumps, stoves, walkie talkies, T.V, air‐conditioners, computers, photocopy machine, printers, cameras and similar assets.
Transportation Assets
This section should include vehicles used for land, vessels used for water and boats used for air transportation. This also includes assets that are towed and items that operate attached to tractors. All exceptional information about the particular assets should also be noted and documented.
Working Tools
This section should include chisel, saw, driller, wrench and similar items used in workshops and tools used to work with and repair engines and machines and tools used in laboratories.
UNOFFICILA
TRANSLATIO
N
68
Working Appliances and Other Assets
This section should include plates, pots, curtains, pillow case, tin cans, and similar items that are not included in any other section or category.
d. Physical verification of fixed assets for existence should be conducted at least annually. And it should be checked whether proper work has been carried out to sustain the assets in good condition. In order to ensure completeness of fixed assets a copy of the Fixed Assets Register should be obtained and tallied with the actual assets with that of the Register and signatures obtained of both the staff responsible for the Fixed Assets and that of the staffs who have checked the Fixed Assets.
e. In case of any discrepancies during the verification outlined in clause (d), such matters should be investigated and documented together with the signature of the concerned senior head detailing how the issue was resolved.
7.11 Government Vessels and Vehicles
a. “Dh.S.” (Acronym to identify belonging to Government) should be inscribed on Government bicycles and cycles.
b. The vessel or vehicles should display the name of the registered office or where the
office uses a symbol it should be displayed.
c. Bicycles denoted “Dh.S” should be given to the following people • Supervisors of peons • Peons and similar staff who have to go to and fro from office for office
purposes. • Supervisors • Inspectors • Foreigners who are on Government employment and foreigners working for the
Government that require bicycles.
d. Bicycles with “Dh.S” should not be used by any other person other than to whom it has been released.
e. Cars, Pickups, lorries, vans and similar vehicles used for Government purposes should not be driven by any other person other than to whom it has been released and assigned.
UNOFFICILA
TRANSLATIO
N
69
f. While driving the authorized vehicle or vessel (bicycle, cycle, car, pickup, lorry, van, launch, boat, tug, landing craft and similar assets) assigned to the staff the staff should possess and have “the permit to drive Government vessels and vehicles” registered under the name of the office.
g. In case of any damages occurred to the vessel or vehicle due to breach of appropriate government regulations by the authorized staff who drives the vessel or vehicle, the responsibility for such damages lies with the staff who is authorized and assigned to drive such vehicles and vessels.
h. The authorized staff to whom the vessel or vehicle is assigned to should not give the
vessel or vehicle under the staffs’ custody to be used or operated by another person. In case of any damages inflicted as a result of breach to this regulation the liability and responsibility of such damages lies with the staff to whom the vessel or vehicle has been originally assigned.
i. Government vessel or vehicle should be released to any other staff other than those
mentioned in clause (c) after referring to the Presidents Office and making particular arrangements for this purpose.
UNOFFICILA
TRANSLATIO
N
70
TEMPLATES OF BOOKS, REPORTS, AND STATEMENTS
UNOFFICILA
TRANSLATIO
N
71
Date authorised to withdraw
moneyReference No. Details of the withdrawal
Authorised Rate
Additional Information
17/01/1997Raees Office Letter No. 1-B/69/96/341
Immar set Registration Fee Rf 1000/-
Inma set Registration fee is a fee that is to be paid to for the registration of each inma set and renewal of the registration. The registration has to be renewed every year.
30/05/1978 Act no: 35/78 Amateur Radio License Fee:
Temporary License for 3 months Rf 25/-
Annual Fee Rf 100/-
30/05/1978 Act no: 35/78 Transmitting License Annual Fee Rf 100/-
Reference to Regulation no 1.10(c)
R egis try of Income E arning Activities
UNOFFICILA
TRANSLATIO
N
72
………………….……………..Maldives
Item Code no: Detail of the Item Ammount
4 November 2001 Income
12.1 Recipts from the sale of Books 532.00
14.1 Staff late fine and Penalty 1040.30
14.3 Other Penalties 218.00
17.4 Income on Items sold at the Auction 215.00
Total Deposts of the day 2005.30
Balance amount at the previous day of this month 6652.02
Total recipts for the month 8657.32
Balance amount at the end of previous month 21440.62
30097.94
Deposit Alip No
98-C
Reference to Regulation no 2.01(a)
c
Received in full to Maldives Monitory Authoriy total amount deposited at the date of this statement: (Two thousand five ruffiyya and thirty laari).
05/11/2001
Reference No: 98/2001Account No: 1051
Depos it form of Income generated as revenue
UNOFFICILA
TRANSLATIO
N
73
DateRecipt
No.Detail Recipt Total Royalty
Sale of forms
Company Rule Book
Late Fine / Penalty
Total
Balance of Previous Page 132,564.00
29/11/2000 1038 Ek aster investment 23,640.00 23,640.00
1039 Marine export 11,820.00 11,820.00
1040Forms and regulation books sold
240.00 200.00 40.00
1041 Late Fine 40.00 40.00
Deposited at 20/11/2000 35,740.00 35,460.00 200.00 40.00 40.00 35,740.00
30/11/2000 1042 Nashid Rasheed 23,640.00 23,640.00
1043Forms and regulation books sold
420.00 360.00 60.00
Deposited at 30/11/2000 24,060.00 23,640.00 360.00 60.00 - 24,060.00
Total: November 2000 192,364.00
Total: End of October 2000 44,250.00
Total: End of November 2000 634,864.00
Reference to Regulation no 2.03(b)
R evenue Daybook
UNOFFICILA
TRANSLATIO
N
74
………………………….……………………..Maldives
Number:
DateTourism Tax
(3)Resort Rent
(9.29)
Fees From Foreign
Investment (6.13)
Tax on Bank Profits (5)
Late Fine and Penalty (14.2.1)
From Auction of old goods
(18.01)
Fines for Breach of Law
(14.2.1)Total
03/12/00 250.00 150.00 820.00 800.00 - 1,230.00 1,500.00 10,312.00
04/12/00 500.00 220.00 650.00 1,470.00 - 1,460.00 950.00 9,780.00
08/12/00 400.00 250.00 960.00 800.00 - 1,210.00 1,600.00 8,670.00
11/12/00 700.00 210.00 675.00 1,300.00 - 1,190.00 800.00 8,530.00
14/12/00 600.00 400.00 425.00 1,740.00 - 1,070.00 750.00 9,435.00
19/12/00 350.00 170.00 715.00 1,460.00 - 890.00 650.00 7,915.00
25/12/00 750.00 200.00 535.00 940.00 - 910.00 1,400.00 7,608.00
31/12/00 600.00 100.00 620.00 1,290.00 9,400.00 1,340.00 800.00 8,050.00
Total 4,150.00 1,700.00 5,400.00 9,800.00 9,400.00 9,300.00 8,450.00 70,300.00
Ministry of Finance and TreasuryMale' / Maldives
Copy: Audit Office
Assistant DirectorMohmed Ali(Signature)
6 January 2001
c
Monthly R evenue S tatementDecember 2000
Reference to Regulation no 2.04(b)
UNOFFICILA
TRANSLATIO
N
75
………………………….……………………..Maldives
Ref. no:
Item Details January February March October November December Total
Tourism Tax 4,150.00 9,200.00 8,265.00 6,569.00 4,569.00 4,569.00 55,630.00
Resort Rent 1,700.00 7,600.00 6,140.00 6,532.00 6,658.00 6,658.00 73,689.00
Fees From Foreign Investment 5,400.00 6,100.00 4,395.00 2,659.00 5,958.00 5,958.00 67,310.00
Tax on Bank Profits 9,800.00 3,600.00 1,445.00 6,856.00 8,754.00 8,754.00 99,630.00
Rent on un-inhabited Island 3,900.00 2,200.00 7,230.00 6,163.00 8,851.00 8,851.00 79,463.00
Business Fee for Imported Good's 6,500.00 9,300.00 8,195.00 5,569.00 6,985.00 6,985.00 59,489.00
Company Annual Fee 6,450.00 8,900.00 7,300.00 9,854.00 4,862.00 4,862.00 85,357.00
Company Registrationl Fee 2,000.00 6,600.00 2,750.00 8,756.00 9,452.00 9,452.00 77,987.00
Imcome received for Revenue Stamp 3,250.00 6,300.00 5,195.00 4,689.00 4,469.00 4,469.00 86,369.00
Late Fine and Penalty 9,400.00 2,300.00 3,290.00 6,651.00 6,651.00 6,651.00 97,456.00
From Auction of old goods 9,300.00 6,800.00 3,280.00 3,258.00 3,258.00 3,258.00 75,258.00
Fines for Breach of Law 8,450.00 5,600.00 7,235.00 7,100.00 7,100.00 7,100.00 86,381.00
Total 70,300.00 74,500.00 64,472.00 74,656.00 77,567.00 77,567.00 944,019.00
Ministry of Finance and TreasuryMale' / Maldives
Copy: Audit Office
(Signature)Mohmed Ali
Assistant Director
Reference to Regulation no 2.04(b)
c
Annual R evenue S tatement
6 January 2001
UNOFFICILA
TRANSLATIO
N
76
Code no. 4.01 Books and Stationaries
Date No. Qty Detail Expenses Balance
20/12/1999 12/99Released from Ministry of Finance and Treasury 2,400.00
2,400.00
January 2000:
08/01/2000 48001 4 Calander 60.00 2,340.00
Ashrafee bookshop
10 Cello Tape 1" 5.65 2,334.35
24/01/2000 48004 2 Plastic Ruler 2/- 20.00 2,314.35
31/01/2000 48005 Paper Ream ……. 196/65 393.30 1,921.05
Total: of January 478.95
February 2000:
02/02/2000 48007 4 Box file 85A 9/- 36.00
1 1 box copy paper 100pgs 52.00 1,833.05
* this box was not available
09/02/00
08/02/2000 48009 4 Refill Parker Red 6/25 25.00
4 Refill Blue 6/25 25.00 1,783.05
138.00
* Withdrawn for expenditue, but unexpensed
What to be done if any funds withdrawn has been returned within that month
1Returned from supply department, the funds withdrawn on 2/2/2000 to purchase box of copy paper.
(52.00) (86.00)
86 1,697.05
If any expence on an item has been returned back, it should be noted with the specific date on all previous entries
Reference to Regulation no 4.08(g)
Accounting for budget item details
UNOFFICILA
TRANSLATIO
N
77
Date No. Details Expense Balance
24/01/2000 12/99Released from Ministry of Finance and Treasury the budget expenditure for the year 2000 40,000.00
40,000.00
January 2000:
08/01/2000 48001 A Cheque withdrawal 7.15 39,992.85
12/01/2000 48002 A Payed by cheque to STO supply department 21.50 39,971.35
21/01/2000 48003 A Cheque withdrawal 270.91 39,700.44
24/01/2000 48004 A Cheque withdrawal 30.00 39,670.44
31/01/2000 48005 A Cheque withdrawal 2,870.00 36,800.44
3,199.56
February 2000:
01/02/2000 48006A Payed by cheque to STO supply department 88.00 36,712.44
02/02/2000 48007A Cheque withdrawal 150.00 36,562.44
03/02/2000 4/2000-6 * Budgetary additions through the budget control form of Ministry of Finance and Treasury 500/-
37,062.44
Cheque withdrawal 251.20 36,811.24
Cheque withdrawal 50.00 36,761.24
Cheque withdrawal 21.75 36,739.49
560.95
10/02/2000 Expenditure amount authorised on this day 66.10
48011A * Less Balance remaining on 02.02.2000 from funds withdrawn for the expenditure of books and stationaries (52.00)
14.10 36,725.39
Previous Balance 36,725.39
19/02/2000 48012A Cheque withdrawal 37.50 36,687.89
28/02/2000 48013 A Cheque withdrawal (Staff Salary) 2,370.00 34,317.89
Total of February 2000 2,982.55
Total of January 2000 3,199.56
Total from 1st January to end of February 6,182.11
Budget balance Book(MMA Account No. … … … … … … … … … )
Reference to Regulation no 4.08(g) and 4.14(c)
UNOFFICILA
TRANSLATIO
N
78
Date Qty Amount Total
29 November 2001 4.01 Items purchased with regard to Stationaries
S.T.O Peoples Choice no: 119/2001 bill
10 Monitor Book @ 15/- 150.00
50 Red Leaf Pen @ 5/- 250.00
30 Parcel Paper @ 5/- 150.00
3 Tip-ex Bottle @ 25/- 75.00
15 Box File @ 35/- 525.00
5.01 Repair and Maintenance of the Building
S.T.O Home Improvement no: 568/2001 bill
15 Ply wood @ 60/- 900.00
5 Water Colur Tins @ 150/- 750.00
Total (Two Thousand Eight Hundred Ruffiyya) 2,800.00
Authoration is given for this expenditure
cheque no. 953875 A
Written by: Name: Sign:
Checked by: Name: Sign:
Reference to Regulation no 4.08(g)
(Signature)
Mohmed Shareef
Director, Administration
Authorization Book
Detail
Previous Balance
UNOFFICILA
TRANSLATIO
N
79
………………….……………..Maldives
No: 2001/10
Monthly Expenditure
September 2001
Expenditure at the End of September
2001
Balance at the End of September 2001
Recurrent Expenditure 234,708.92 2,754,351.98 496,595.86
Capital Expenditure 28,900.00 108,349.00 3,501.00
Grand Total: 263,608.92 2,862,700.98 500,096.86
Recurrent Expenditure
1. Staff Expenditure 184,286.99 1,988,580.72 117,742.05
2. Travel Expenditure 1,402.00 99,211.76 76,788.24
4. Items bought to be kept and used in the office 11,967.50 107,950.75 109,049.25
Total: 234,708.92 2,754,351.98 496,595.86
Capital Expenditure9. High value items purchased, expinditure on land and construction cost
28,900.00 108,349.00 3,501.00
Total: 28,900.00 108,349.00 3,501.00
1. Staff Expenditure
1.01 Salary and Wages 123,716.77 1,364,123.82 48,955.61
1.02 Overtime Allowance 2,553.36 41,015.69 8,984.31
1.03 Higher Education Allowance 4,766.00 44,939.62 7,512.32
Ministry of Finance and Treasury
Male' / Maldives
Copy: Audit Office
Assistant Director
S eptember 2001
09 August 2001
Reference to Regulation no 4.09(f)
E xpenditure R eport
c
Account No: 1051
21 Rajab 1422
(Signature)
Ahmed Hassan
UNOFFICILA
TRANSLATIO
N
80
………………………….……………………..Maldives
Item DetailsCheque
No.Date Amount
Budget balance at the end of September 2001 497,096.86
Balance of Petty Cash 3,000.00
500,096.86
To Add: Undeposited cheques at the end of September 2001
B-537975 24/09/2001 788.70
B-537976 24/09/2001 965.48
B-537977 24/09/2001 6,810.40
B-537978 26/09/2001 840.00
B-537979 26/09/2001 2,300.00
B-537980 26/09/2001 908.00
B-537981 26/09/2001 125.00
B-537982 26/09/2001 1,544.00
B-537983 26/09/2001 115.00
B-537984 26/09/2001 100.00
B-537985 26/09/2001 230.00
B-537986 26/09/2001 7,195.06
B-537987 26/09/2001 1,500.00
B-537988 30/09/2001 285.00
24,831.64
Less: Pettry cash balance amount (3000.00)
24,831.64
MMA account Balance at the end of September 2001 521,928.50
21 Rajab 1422
09 October 2001
Reference to Regulation no 4.09(f)
c
Reconciliation Statement
(Authorised Signature)
Stamp
UNOFFICILA
TRANSLATIO
N
81
Name Sign Sign Date
02/08/2000 Dhiraagu Ahmed Nasir 19,462.42 (sign) B-504824
07/08/2000 Dial Services Ahmed Nasir 1,170.00 (sign) B-504825
07/08/2000 M.M.A Ahmed Nasir 1,765.50 (sign) B-504827
07/08/2000 Reef Side Company Ahmed Nasir 960.00 (sign) B-504829
07/08/2000 S.T.O Limited Ahmed Nasir 50.00 (sign) Cash
07/08/2000 Funds Sent to S.T.O Ltd 250.00 (Name) (sign) (sign) 7.8.2000
07/08/2000 Maldives Post Limited Ahmed Nasir 71.30 (sign) B-504831
07/08/2000 Haveeru News Office Ahmed Nasir 73.75 (sign) B-504832
13/08/2000 Fathimath Inaya M.Maanafushi Ahmed Nasir 1,160.00 (sign) B-504833
13/08/2000 Ali Nadheem G. Green Lin Ahmed Nasir 1,220.00 (sign) B-504834
13/08/2000 Check Sent to Ali Nadheem G. Green Lin B-504834 1,220.00 (Name) (sign) (sign) 13.8.2000
13/08/2000 Aminath Niuma H. Adhunge Ahmed Nasir 1,530.00 (sign) B-504835
13/08/2000 M. Vaadhee Rose Ahmed Nasir 6,500.00 (sign) B-504837
16/08/2000 Bank of Maldives Ahmed Nasir 83,422.07 (sign) B-504839
16/08/2000 Provident Fund / Ministry of Finanace Ahmed Nasir 4,787.31 (sign) B-504841
16/08/2000 S.T.O Limited Ahmed Nasir 6,505.60 (sign) B-504842
16/08/2000 Insite Consultancy Services Ahmed Nasir 5,400.00 (sign) B-504843
Reference to Regulation no 4.12
Received byPayeeFunds Returned by
Book for Funds to be handed over to various parties through employees
Date Amount
Funds returned to office
Received by Checque/Cash
Received Signature
Cheque no. / Cash
Amount
UNOFFICILA
TRANSLATIO
N
82
………………………….
……………………..
Maldives
Domestic Market
Allowance
Technical Allowance
Others
Hours Minutes Total Bank Staff Name Sign Date
1 Ahmed Mohmed / H. Ravee Manzil Director 912 3,275.00 11 1,162.10 163.75 195.65 464.84 1,658.84
2 Ahmed Jameel / M. Naan D. Director 898 3,000.00 3,000.00 150.00 250.00 1,200.00 4,300.00
3 Hussein Mohmed / G. Fullaage D. Director 34 2,725.00 2,725.00 136.25 54.45 7 50 138.61 110 250.00 1,090.00 4,122.91
4 Mohmed Manik / M. Grace S. Secretary 887 2,725.00 2,725.00 136.25 3 30 44.24 250.00 272 10% 1,090.00 4,244.99
5 Mohmed Luthfee / M. Mit house A. Director 881 2,225.00 2,225.00 111.25 250.00 222.5 10% 890.00 3,476.25
6 Hassan Saeed / M. Misty Editor 10093 2,340.00 2,340.00 117.00 35.59 644.00 8 15 185.36 250.00 468 20% 936.00 3,282.86
7 Fathimath Saeed / H. Sandy Shade Editor 20985 2,100.00 2,100.00 105.00 52.60 250.00 840.00 3,032.40
8 Inaya Mohmed / M. Raanaage Editor 19201 2,100.00 2,100.00 105.00 13.15 788.00 250.00 840.00 2,283.85
9 Naseem Faisal / Ma. Dhagadhugadha
A. Editor 917 1,950.00 1,950.00 97.50 12.50 52 650.00 250.00 250.00 780.00 40% 780.00 4,550.00
10 Hassan Ahmed / M. Hukuradhidha A. Editor 10072 1,880.00 1,880.00 94.00 168.00 250.00 376.00 20% 376.00 752.00 3,700.00
11 Ibrahim Raqeef / Ma. Neeloafaru A. Editor 35966 1,880.00 1,880.00 38.40 250.00 752.00 2,843.60
12 Mohmed Musthafa / H. Hadhuvaru Ad. Officer 8465 1,800.00 1,800.00 90.00 97.05 669.00 150.00 250.00 360.00 20% 1,703.95
12098 86.50 220.00 250.00 20%
250.00
75 Muna Latheef / M. Sunshine Clark 23163 1,140.00 1,140.00 90.00 250.00 1,373.00
76 Ahmed Ihsaan / M. Nooranmaage Peon 1109 1,150.00 1,150.00 250.00 200.00 841.67
77 Ali Mihaadh / H. Anzamaan Peon 14820 1,120.00 1,120.00 250.00 200.00
78 Mareenaa Shihab / H. Shady Region
Labourers 31602 1,030.00 1,030.00 250.00 200.00
119,480.97 5,067.50 803.99 13,100.08 1,323.72 5,040.00 18,945.66 600.00 6,990.50 6,440.00 11,190.71 61,325.54 89,714.45 - - -
Prepared by: Checked by: Authorised by:
Moosa Shareef Hussein Shamraah Ahmed JameelAccounts Officer S.Secretary D.Director
S alary S heetDecember 2001
Long Term Allowance
Reference to Regulation no 4.16(c)
Salary Incriment Allowance
Designation
No. of Days
Salary is to be
Paid
Monthly Salary
Medical Allowance
Less: Provident
Fund
Amount paid as Salary
Recived ByRecord Card #
Over Time Total GivenDeduct: Credit
Scheme
Less: Late Fine
UNOFFICILA
TRANSLATIO
N
83
Cheque no. Rf. Rf.
Check to be done
Salary and Allowance B-1257865 61,325.54
Salary and Allowance (to deposit direct to the Bank) B-1257866 89,714.45
Late Fine B-1257867 803.99
Provident Fund B-1257868 5,067.50
S.T.O Credit scheme B-1257869 13,100.08
170,011.56
How to Write in the authorisation book
1.01 Salary and Wages 119,480.97
1.03 Over Time 1,323.72
1.04 Higher Educatuin Allowance -
1.05 Technical Allowance 6,440.00
1.06 Long Term Allowance 6,990.50
1.07 Ramazaan Special Allowance -
1.08 Madical allowance and Domestic Market Allowance 19,545.66
1.10 Salary Incriment Allowance 5,040.00
1.11 Others 11,190.71
170,011.56
Deductions
Provident Fund 5,067.50
S.T.O Credit Scheme 803.99
Ministry of Human Resources Employment and Labour 13,100.08
Salary and Allowance (to deposit direct to the Bank) -
89,714.45 108,686.02
61,325.54
170,011.56
Prepared by: Checked by: Authorised by:
Moosa Shareef Hussein Shamraah Ahmed Jameel
Accounts Officer S.Secretary D.Director
How to write the payroll details in the Authorization Book and
Reference to Regulation no 4.16(f)
How to prepare payroll cheques
UNOFFICILA
TRANSLATIO
N
84
Chit no. Date %
Assistant Secretary 155 D/1082/68(1) 6/10/68 Rf500/-
Secretary 140 D/911/73(3) 18/11/73 Rf600/-
Secretary Grade 2 220/79/D 12/12/79 Rf625/-
450/83/D 28/09/83 Rf650/- chage in job classification
28/12/83 chage in job classification
Secretary Grade 3 1-D/9/83/214 Rf25.00
Approval of allowance of Mrf 25 by the Presidents Office for completion of Certificate
in Arabic and Dhivehi Handwriting,
Senior Secretary 138 D/761/88(15) 05/10/88 Rf800/-Award for pension with
promotion
D/981/88(1) 06/10/88 Rf800/-Assignment of job after
pension
982/89/D 01/11/89 Rf160.00Technical allowance due to
completion of I. M. A's A.A.T diploma certiciate
D/1833/94/(8) 11/10/94 Rf80.00 10%
Approval of long-term allowance on 7/10/93 due to
completing 05 years after pension
Long Term Allowance
Mohmed Akram Nihad Gd. Madhaveli/Velassaru ID no. A-183265 Date of Birth 02/07/69 H.R.C no: 2352
Permanent S taffs R egis try
Reference to Regulation no 4.21
Designation and Classification
Designation no.
Salary Other Allowances Additional DetailsEmployment Higher
Education Allowance
Technical Allowance
UNOFFICILA
TRANSLATIO
N
85
Signature Time in Signature Time in Signature Time in Signature Time in Signature Time in
1 1 Tuesday 07:12 (signature) 07:29 (signature) 07:29 (signature) 07:27 (signature) 07:29 (signature) 07:28
2 2 Wednesday 07:10 (signature) 07:28 Leave 9 11 (signature) 07:29 (signature) 07:29 (signature) 07:27
3 3 Thursday 07:13 (signature) 07:27 (signature) 07:25 (signature) 07:26 (signature) 07:29 (signature) 07:26
4 4 Friday - - - - - - - - - -
5 5 Saturday - - - - - - - - - -
6 6 Sunday 07:14 (signature) 07:26 (signature) 07:38 (signature) 07:29 (signature) 07:24 (signature) 07:29
Information that has to be enclosed on the Register.
* Name and Address
* Designation
* Current Salary
* Date of employment
* Leave mentioned on the signature column is leave authorised without a medical certificate
* Dash indicates Fidays and Saturdays
* The specific occation should be written on holidays other than Fridays and Saturdays,
* This book should be prepared in a manner that the whole month is adjusted on a single page.
Reference to Regulation no 4.22(b)
Attendance R egis ter to be used during the formal hours
Administrative Officer
Rf 1590/- (30/9/87)
Assistant Director
Rf 2225/- (28/10/92)
Senior Secretory
Rf 1480/- (18/7/83)
Budget Officer
Rf 1680/- (1/5/84)
Director
Rf 3275/- (26/6/91)
August
2000
Jum
aad
hal U
la 1
421
Offic
e O
pen
ed a
t Ali Abdulla / G. Fathangumaa
Days of the Week
Ali Naseem / M. Westwind Mohmed Hameed / M. Hudhumaa Aminath Shameema / G. Hithigas Mareena Hussein / G. Navaazaa
UNOFFICILA
TRANSLATIO
N
86
Date Work done Time Signature Time Signature
21 June 2000 to 20 July 2000
02/07/2000 To file documents could not be filed during formal hours 14.00 20.00 6.00
05/07/2000 To finish work that were not completed during formal hours 9.00 13.00 4.00
15/07/2000 To finish budget work 20.00 21.00 1.00
16/07/2000 To file documents could not be filed during formal hours 18.00 20.30 2.30
19/07/2000 To finish work that were not completed 9.30 14.30 5.00
18.30
Attendance R egis ter to be used during non‐formal hours/overtime
Ali Rasheed (Secretary)
H.R.C. no. 2233
Reference to Regulation no 4.22(b)
Work Started Work Finished
Salary: 1566
Total no. of hours
Authorised Signature
UNOFFICILA
TRANSLATIO
N
87
………………….……………..Maldives
Cost Depreciation Book Value
Rufiyya Rufiyya Rufiyya
Fixed Assets 6,173 446 5,727
Machineries 1,900 400 1,500
Equipment 4,589 276 4,313
Furniture 12,662 1,122 11,540
Other Assets
Fertilizers and Pesticide stock 989
Debtors 1,045
Cash at Bank 5,098
7,132
Less: Liabilities
Travelling 550
Payable for Fertilizers and Pesticides 892 1,442
Working Capital 5,690
17,230
Financed by
Accumulated Funds 15,744
Surplus 1,486
17,230
Income and Expenses statement should be included with this statement.
Reference to Regulation no 6.03(d)
as at 31 December 2001
c
F inancial S tatements for a specific account/projectBalance S heet
UNOFFICILA
TRANSLATIO
N
88
Rufiyya Rufiyya Rufiyya
Things Sold 19,350.00
Income from sale of Seed 1,310.00
Income from sale of fertilizers 2,120.00
22,780.00
Less: Expenses
Wages 9,000.00
Maintenance 1,853.00
Stationaries 529.00
Fertilizers and pesticide 4,492.00
Seed 2,450.00
Travelling 2,409.00
Depreciation
Machineries 223.00
Equipment 200.00
Furniture 138.00 561.00 21,294.00
Surplus (Profit) 1,486.00
This statement should be included with the balance sheet
Reference to Regulation no 6.03(d)
31 December 2001 Y ear E nd
Information form of specific accounts/projectsIncome and E xpenses Hisaabu
UNOFFICILA
TRANSLATIO
N
89
………………….……………..Maldives
Account Number and Name: 9045 / Ziyaraihfushi account
Banker: Maldives Monitory Authority
Account Opened on: 2 July 1998
Reference letter no. to request aproval for the opening of the account: A-7/211/1998/89
Objective for opening of the account: Improve local agriculture and strengthen economy
Means of initial funding and amount for account opening: Loan, MRf12,500.00
Balance at the begining of the year: MRf 204.00
Balance at the end of the year: MRf 5,098.00
Funds deposited to the account during the year (catogeried into sections and section wise totals)
Income from sale of goods: 18,305.00
Income from sale of seeds: 1,310.00
Income from sale of fertilizers: 2,120.00
Ruffiyya 21,735.00
Details of accounts recievable:
Shifana Nadheem, H. Greensun 583.50
Ismail Inaaz, M. Titan 461.50
Ruffiyya 1,045.00
Details of accounts payable:
Amount on bill No. 32/01 Gromo, male' 982.00
Amount on bill No. 91/01 Nooru Dhoni 550.00
Ruffiyya 1,532.00
Names of authorised signatories signing the cheques: Ali Haidhar, Mohmed Naseer
Account operated by: Ali Haidhar, Ahmed Athif
Details of the Accounts Other than Budget Account Ziyaraihfushi Agricultural Project
end of 31 December 2001
Reference to Regulation no 6.03(d)
c
UNOFFICILA
TRANSLATIO
N
90
Name Signature
03/04/2000 Secretary Hussein Fulhu (Sign) Transport gas from STO to warehouse 08:00 10:00 Pick-up rented on monthly basis from Royal Taxi on 03/04/2000
03/04/2000 Secretary Hussein Fulhu (Sign) Transport gas from STO to warehouse 11:00 12:00
03/04/2000 Secretary Hussein Fulhu (Sign) Transport gas from STO to warehouse 16:00 19:00
04/04/2000 Secretary Hussein Fulhu (Sign) Transport gas from STO to warehouse 08:00 09:00
Reference to Regulation no 6.05 (i)
Deployment of rented vehicles
DateTrip requested by
Beynun Starting Time Ending
TimeAdditional Information
UNOFFICILA
TRANSLATIO
N
91
Address: Ha. Atoll Shop Rent depositing account: 312 M.M.A
Tenant: Ibrahim Zaki / M. Koari
Rent: 15,000/- Rufiyya
Contract no. and date: 2/00 (1/1/2000)
Released / terminated date: ……………………………
Month Date Recipt no. Amount Addition Information
1. January 08/01/00 11/00 15,000.00
2. February 07/02/00 15/00 15,000.00
3. March 03/03/00 19/00 15,000.00
4. April 05/04/00 25/00 15,000.00
5. May 09/05/00 30/00 15,000.00
6. June 02/06/00 39/00 15,000.00
7. July 08/07/00 45/00 15,000.00
8. August 05/08/00 51/00 15,000.00
9. September 03/09/00 59/00 15,000.00
10. October 01/10/00 65/00 15,000.00
11. November 06/11/00 77/00 15,000.00
12. December 03/12/00 87/00 15,000.00
Reference to Regulation no 6.06(c)
R egis try of places rented out
Rent payment due date: before the 10th of every calander month
Duration of the contract: 3 years starting from 1 February 2000
UNOFFICILA
TRANSLATIO
N
92
Amount Goods/Service Purpose Name Sign Name Sign Reference no. Date Amount Name Sign Date
21/03/00 50 Diskette Stock Ali Adam Sign Mariyam Mihaadh Sign 7-A/2000/20 23/03/00 50 Ali Adam Sign 24/03/00
22/03/00 5 Bottle Tip-ex Stock Ali Adam Sign Mariyam Mihaadh Sign 7-A/2000/21 25/03/00 5 Ali Adam Sign 25/03/00
04/04/00 2 Bottle Stamp pad ink Stock Ali Adam Sign Mariyam Mihaadh Sign 7-A/2000/22 10/04/00 2 Ali Adam Sign 11/04/00
12/05/00 Repair flush tankBecause toilet flush tank was damaged
Hussein Fulhu Sign Mariyam Mihaadh Sign A/2000/55 16/05/00 Hussein Fulhu Sign 16/05/00
01/06/00 1 Pen holder For Director's use Moosa Saeed Sign Mariyam Mihaadh Sign 7-A/2000/24 05/06/00 1 Moosa Saeed Sign 07/06/00
14/07/00 15 Plastic ruler 1' Stock Ali Adam Sign Mariyam Mihaadh Sign 7-A/2000/25 19/07/00 15 Ali Adam Sign 19/07/00
19/08/00 2 Bristle board For Seminar use Ali Adam Sign Mariyam Mihaadh Sign 7-A/2000/26 20/08/00 2 Ali Adam Sign 22/08/00
30/09/00 1 Ledger book To do Budget Balance Moosa Naseer Sign Mariyam Mihaadh Sign 7-A/2000/27 30/09/00 1 Moosa Naseer Sign 30/09/00
06/10/00 Paint office outer wallTo Decorate for Independence Day
Hassan Fuaadh Sign Mariyam Mihaadh Sign A/2000/56 08/10/00 Hassan Fuaadh Sign 28/10/00
This book must be prepared to fit two pages of a monitor book
Reference to Regulation no 16.6 (d)
Authoriz ing Book for Goods and S ervices
Date
Goods and Services requested Authorised by Goods/Services Received Goods/Services Accepted
UNOFFICILA
TRANSLATIO
N
93
Monitor Book
Date Detail Sign Time Entered Released Balance
05
07/01/2001 handed over to Hussein Mohmed Sign 8.00 2 03
08/01/2001 handed over to Ali Ibrahim Sign 9.50 1 02
14/01/2001 handed over to Mohmed Agleem Sign 10.20 1 01
16/01/2001 Bought from Novelty Sign 2.20 12 13
24/01/2001 Bought from Asters Sign 11.30 10 23
29/01/2001 handed over to Ali Ikraam Sign 12.40 2 21
05/02/2001 handed over to Mohmed Ibrahim Sign 11.30 2 19
07/02/2001 Bought from Ashrafee Bookshop Sign 9.50 5 24
09/02/2001 handed over to Ali Naseem Sign 10.00 1 23
10/02/2001 handed over to Ismail Ali Sign 12.00 1 22
This book must be prepared to fit two pages of a monitor book
S tock Book
Balance of previous page
Reference to Regulation no 6.19(f)
UNOFFICILA
TRANSLATIO
N
94
Sign Name
22/02/2000 Balance of Previous page 171.00 171.00 776.30
25/02/2000 02To purchase a 3 pin plug from Vaadhee Hardware
20.00 20.00 Sign 20.00 Sign 756.30
27/02/2000 01 Pack Plastic Bag Red 60.00 60.00 Sign 60.00 Sign 696.30
28/02/2000 05 To purchase Dustbin bag from Zamaanee Store 20.00 20.00 Sign 20.00 Sign 676.30
371.00 371.00
03/01/2000Withdrawn and deposited by checque no. B-585623 to re-emburse the expenses from 01.2.2000 to 29.2.2000
323.70 1000.00
03/02/2000 01 Plug Cable (To purchase from Oceanique Store) 20.00 20.00 Sign 20.00 Sign 980.00
03/05/2000 Dhoni Rent 75.00 75.00 Sign 75.00 Sign 905.00
This book must be prepared to fit two pages of a monitor book
QuantityDate
Reference to Regulation no 6.24(g)
Deposited BalanceTotal
P etty C ash Book
Received byAuthorised Signature
Amounts of funds
acceptedExpenseDetail
UNOFFICILA
TRANSLATIO
N
95
………………….
……………..
Maldives
Date Detail deposit Withdrawn Balance
28/11/2001 Previous week report's balance - 28895.46
28/11/2001 Deposited to M.M.A - 24089.34 4806.12
28/11/2001 Deposited to M.M.A - 110.00 4696.12
29/11/2001 Receipts from water tank 1177.67 5867.79
29/11/2001 Receipts from water tank 14891.03 20758.82
29/11/2001 Staff's late fine 618.9 21377.72
From a/c no. 1155 (Salary) 1050.1 22427.82
Total: 17737.7 24199.34
Cash
To be re-deposited to a/c no. 1155 1177.1
Staff's late fine 618.9
Food and Allowance 1950
Receipts from water tank 16062.7
Cheques
No. A-954851 Cheque to pay a bill 2619.12
Total: 22427.82
Cash 19808.7
Cheques 2619.12
Total of cash and cheques: 22427.82
Incharge of safe Checked by:
(sign) (sign) (sign)
Hanim Ali Mariyam Moosa Ali Amir
Senior Sectretary Sectretary Director
Audit Office
Male'
Maldives
Reference to Regulation no 6.27(h)
Details of Cash by the end of 29/11/2001
S afe R eport25.11.2001 to 29.11.2001
c
No: 09/2001
UNOFFICILA
TRANSLATIO
N
96
Code No. Name and Detail Location of the asset Date acquired Cost Additional Information
94-99-04-01-01 Fridge 265Liters Philips A-R-G 636 Whirlpool Tea Room 04/01/99 2500.00 Broken and disposed on 03/08/2001
94-99-04-04-01 Computer Monitor Prolin (15") V.D. 569A Computer Room 04/01/99 2500.00
94-99-04-12-01 HP Scan Jet 5 P Serial No. 4563 Computer Room 08/05/99 6000.00
94-99-04-13-01 T.V (Sony 21") S.B.T 2056 Administrative Section 06/09/99 4500.00
94-99-02-01-01 Office Table (30"x56"x36") D Section 29/09/99 1900.00
94-99-02-01-02 Office Table (30"x56"x30") D Section 06/10/99 1800.00
94-99-02-02-01 Arm Chair E Section 05/11/99 340.00
94-99-02-03-01 Cuttlery Cupboard (24"x12"x38") C Section 25/11/99 600.00
Type wise serial number Name (number to identify the type) Catogary No. (Machinery and Equipment) Year Office
F ixed Assets R egis ter
Reference to Regulation no 7.01(b)
UNOFFICILA
TRANSLATIO
N
97
