Sub-Accounting Officer
A Sub-Accounting Officer is entrusted with receipt, custody and disbursement of public money and must keep a recognized cash book and other prescribed accounting books. The term includes specified finance and pay officers including the Director of Finance and Accounts or Head of Accounts, Sub-Treasurer of the Federation, Federal Pay Officer, Police Pay Officer, Customs Area Pay Officer and Pensions Pay Officer.
Reference: Federal Government Financial Regulations, FR 115
Also covered in
Before payment, a Sub-Accounting Officer must satisfy himself that expenditure is authorised by warrant and correctly classified according to the Estimates or Supplementary Estimates; voucher information is correct, necessary certificates are completed and the voucher is appropriately signed; and required salary deductions, repayments of advances and other liabilities have been duly deducted.
Reference: FR 420
A Sub-Accounting Officer must not make payment against a voucher unless it has been certified for payment by an authorised officer, stamped and signed as “checked and passed for payment” at the named station, is not more than three months old from the date it was signed by the officer controlling expenditure, and is accompanied by the prescribed schedule.
Reference: FR 611(a)–(d)
The Sub-Accounting Officer, where applicable, is responsible for initiating accounting entries required under FR 2525 and ensuring that an additional copy of the accounting document is sent to the Accountant-General together with the Treasury Form 146 loss report.
Reference: FR 2526