Register, Recovery and Escalation of Outstanding Payment Vouchers

A Sub-Accounting Officer releasing a payment voucher in place of a cash/cheque order form must maintain the prescribed register of outstanding vouchers, TF 73. The authorising officer must ensure completion and production of the register, inspect it at least weekly and follow up outstanding entries. For an outstanding voucher, written requests are required at successive seven-day intervals; if it remains outstanding after the second request, the matter is escalated through the Accounting Officer to the Accountant-General, and the Departmental Officer who withdrew the voucher is responsible for the amount.

Reference: Federal Government Financial Regulations, FR 627(i)–(ii); 629(a)–(c)