(1) Salary advices must be submitted promptly to the Ministry of Finance where there is any
change to personnel emoluments or deductions such as appointments, promotions,
transfers, acting allowances, dismissals and resignations, income tax
allowances, housing deductions, or other charges or deductions.
(2)
A
deduction from the salary or wage of an employee, other than a deduction made
in accordance with a statutory requirement, may be made only on the signed
authority of that employee.
(3)
Salary
and wage input forms must be checked and signed by an officer independent of
the officer preparing it.
(4)
Salary
and wage payments must be made by direct credit to the employee’s bank account
wherever possible.
(5)
Any
payments of salaries and wages in cash must be signed for by the employee in
person and witnessed in writing by two officers.
(6)
Any
unclaimed salaries or wages must be kept in a secure place pending payment, for
a maximum period of 48 hours. On the next working day, the unclaimed salaries
or wages must be banked and:
(a)
credited
to the relevant expenditure account if they relate to the current year; or
(b)
credited
to revenue if they relate to the preceding year.
(7)
The
Accounting Head must ensure that payroll
reconciliations are carried out fortnightly for salaries and weekly for wages
and copies sent to the Ministry of Finance.
(Financial Instructions 2005 s(26))
(Proforma Finance Manual)