Officer Controlling Expenditure

No expenditure may be incurred by an officer on any service, whether or not included in the Estimates, until authority has been received in accordance with the Financial Regulations. An officer controlling a vote or part of a vote who incurs expenditure without such authority does so on his sole responsibility and is pecuniarily responsible. After a virement warrant is received, expenditure against the sub-head from which provision was transferred must not exceed the reduced balance; officers controlling votes are personally responsible for compliance.

Reference: FR 301; FR 317

Disbursements of public funds are made by the Accountant-General on the authority of the appropriate warrant and by Accounting Officers entrusted with expenditure falling within their votes. Officers controlling votes are specified in the Annual Estimates. Ultimate responsibility for control of votes rests with Accounting Officers. An Accounting Officer may formally delegate day-to-day control of expenditure to a subordinate officer by letter or written instruction. The delegated officer must maintain a Vote Book and may not sub-delegate the responsibility wholly or partly without the knowledge and approval of the officer controlling the vote.

Reference: FR 401; 404

The Officer Controlling Vote must maintain a Payment Voucher Register and must not sign a voucher until it has been entered in the register and the officer has confirmed the accuracy of the entries.

Reference: FR 605

The Officer Controlling Expenditure, where applicable, is responsible for initiating the accounting entries required under FR 2525. For a self-accounting ministry, the adjustment passes through its own accounts; for a non-self-accounting unit, the full adjustment voucher set is forwarded to the Accountant-General for incorporation into the accounts.

Reference: FR 2526