QR&O: Volume III - Chapter 202 Cash Accounts and Banking Arrangements

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Amendment List:

History:

202.01 - MAINTENANCE OF CASH ACCOUNTS

(1) An accounting officer shall maintain, in the manner prescribed in orders issued by the Chief of the Defence Staff, proper records of all receipts and disbursements of public funds for which he is responsible.

(2) An accounting officer shall immediately report to his commanding officer any shortage or surplus of public funds. The commanding officer on receiving the report shall notify the Chief of the Defence Staff through the officer commanding the command concerned.

(G)

202.02 - PUBLIC FUNDS BANK ACCOUNTS

(1) When banking facilities are available, an accounting officer shall deposit public funds for which he is responsible in a bank account that the Receiver General for Canada has authorized the Minister of National Defence to establish in a chartered bank designated by the Minister of Finance. (2 December 1975)

(2) When the Minister of National Defence requests authority to open a public funds bank account, the request shall be sent to the Receiver General through the Chief, National Defence Division, Public Works and Government Services Supply and Services Canada. (2 December 1975)

(3) When the Receiver General has authorized a Department of National Defence public funds bank account to be established, the accounting officer shall open and maintain the account in his official capacity under the designation of "Department of National Defence, Accounting Officer, (Unit) (Location).

At the time the account is opened, he shall obtain from the bank and forward to the command comptroller the following undertaking:

"The account maintained under the designation "Department of National Defence, Accounting Officer, (Unit), (Location)" is held by this bank as money belonging to the Department of National Defence, and the bank will at all times comply with any directions that may be given to the bank by the Chief of the Defence Staff, the Receiver General, the commanding officer (Unit), the command comptroller (Command), the formation accounting officer (Formation), or the base comptroller(Base) notwithstanding that these directions may be in conflict with those of the accounting officer who is the authorized signing officer of the aforementioned accounts."

(2 December 1975)

(4) An accounting officer shall not deposit personal funds in any public funds bank account or use public funds for personal transactions.

(5) An accounting officer, in making withdrawals of cash from a public funds bank account, shall not withdraw cash in excess of immediate requirements or retain cash at the unit or other element in excess of the current requirements.

(G) (P.C. 1975-4/2821 of 2 December 1975)

202.03 - SECURITY OF PUBLIC FUNDS

The commanding officer shall, in accordance with any orders issued by the Chief of the Defence Staff, ensure that:

  1. safes or other adequate depositories are provided for the safeguarding of all public funds at his unit;
  2. an adequate guard is provided for safeguarding public funds in transit to and from a bank; and
  3. all reasonable protection, whether by a guard or otherwise, is provided for areas at the unit or other element in which the funds are kept.

(G)

202.04 - REQUISITIONING OF PUBLIC FUNDS

(1) An accounting officer shall requisition funds for the issue of pay, allowances and other disbursements, but those funds shall not be in excess of expected requirements except that an officer commanding a command may, in exceptional circumstances, authorize the requisition of excess funds.

(2) A command or formation accounting officer shall maintain a record of advances made to other accounting officers and, except to the extent that excess funds are authorized under paragraph (1) of this article, shall ensure that those advances are not in excess of expected requirements.

(G)

(202.05 TO 202.99 INCLUSIVE: NOT ALLOCATED)

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