(1) The bill or other voucher presented as claim for money shall be received and examined by the Executive Officer and if the claim be admissible, and duly sanctioned by the competent authority, he shall make an order for payment at the foot of the voucher and sign it. The officer making a payment order is personally responsible that the voucher is complete and affords sufficient information as to the nature of the payment being made.
Note. - The officer should also be required to satisfy himself that the payee actually receives the sum passed.
(2) After the order to pay has been entered on the voucher and passed, a cheque shall be drawn up in the name of the actual payee, and entry shall be made in the general cash book (form 34), the voucher shall be stamped "paid by cheque No............dated......" and filed for purpose of audit and the payee's receipt, when received, attached to it.
(3) When a bill is presented by a person who is not the actual payee or his duly authorised agent, he may be required to produce a letter authorising him to take the payment. The signature of the messenger or his thumb impression, if illiterate shall be taken on the bill as a proof that the messenger actually received the money on behalf of the payee. In cases in which the endorsement on a bill is unauthorised.in complete or otherwise irregular, the Executive Officer shall refuse payment of the bill and return it to the person who presents it with a memorandum explaining why payment is refused.
(4) Special precautions must be taken by the Executive Officer as regards all bills and documents showing signs of alteration of the head of the office shall be formally drawn to the irregularity. No document bearing any erasure can be accepted and payment on such document shall be refused by the Executive Officer and a fresh document called for.
(5) When a person not in Board's employment claims payment for work done, services rendered or articles supplied, the Executive Officer shall use special precautions for satisfying himself of the identify of the applicant for payment.
(6) In cases in which money due by the Board is paid by postal Money Order, the cost of remittance shall in the absence of any special rule or order to the contrary, be borne by the payee.
(7) Payment orders not on files.-Payment order shall on account be made on files. Each payment order shall be made on a bill except in the case referred to in rule 79(6), a note being made in the file concerned referring to the number and date of the voucher. A reference shall also be made on the bill to the file to which it appertains.
Note. - The pay order shall specify the amount payable both in words and figures. It should be made in ink and signed by hand not by stamp with date thereunder.