Section 105

The Head of Department is responsible for making ar-rangements for the payment in cash of salaries and wages in his

Department and is to ensure, as far as possible, that all payments are made on the due date. These arrangements shall be such that:-

77

Mechanised

System.

Payment into

Bank

Accounts.

Payment in

Cash.

Vouchers not to be altered.

Broken period.

105.1 officers responsible for the preparation of paysheets should not participate in the actual pay-out of cash.

105.2 in addition to a Paying Officer there shall be in attendance at each payout a Witness, who shall be an officer of not less than Supervisory grade, who shall identify the entitl-ed persons. The Paying Officer and Witness must both sign each individual paysheet as Witnesses that the payments were made in their. presence.

105.3 in cases where it has not been possible to make payment because of the absence of the payee the discharge space on the pay sheet should be endorsed ''UNDRAWN'' and the unpaid salaries or wages should be returned to the departmental officer responsible for cash. Both the Paying

Officer and the Witness jointly should obtain from hirh a receipt by way of endorsement on the paysheet showing details of the name(s) of payee(s) and amount(s). The departmental officer responsible for Cash shall return the paysheets to the Treasury within 7 days together with any unpaid salaries or wages and obtain a Treasury Receipt in·

acknowledgement which shall be affixed to the original paysheet.

10S.4 An occasional surprise visit should be made by an in-dependent (preferably senior) officer at pay-out. He should authenticate the paysheets by adding his signature.