5. Collection and Security of Public Money
Chapter 5 provides instructions and guidelines for the security of public money, handling of official receipts and procedures involved in examining public money.
Public money refers to all money in the custody of the Commonwealth, under the control of the Commonwealth and money in the custody of any person acting on behalf of the Commonwealth. Public money also includes money held in trust by the Commonwealth for the benefit of a person other than the Commonwealth (eg money held in the Consular Services special account).
When receipting public money collected from the sale of goods or services that are subject to GST (eg publications), a Tax Invoice must be issued.
The department can only retain and spend moneys that fall into three categories:
- FMA Act Section 31 receipts
- FMA Act Section 30 repayments
- Special Account Receipts
Other money received by the department must be treated as Administered Receipts.
Refer to FMM Chapter 15.15 (Retaining Money Received by DFAT) for more information.
5.2 Security of Public Money
- The Finance Manager is to ensure that adequate security arrangements are in force to prevent the loss of public money.
- The Finance Manager is to provide suitable secure receptacles for the storage of public money so as to ensure that a Cashier, Sub-cashier or Advance Holder has sole access to the receptacle.
- In Canberra it is the responsibility of Division Heads to provide suitable secure receptacles for the storage of public money so as to ensure that a Cashier or a Sub-cashier has sole access to the receptacle.
- A person responsible for the collection, receipt, custody or payment of money should ensure that adequate safeguards exist for its protection while it is under their control.
- Finance Manager
- Any person responsible for the collection, receipt, custody or payment of public money
- As required
- Determine the frequency of banking of money and issue instructions to the Cashier and Sub-cashiers in accordance with Chapter 6.6.
- Provide written instructions regarding the protection and safeguarding of money to persons charged with its custody. Refer to Forms and Templates for sample instructions. These instructions should include the required frequency of banking of collections and actions that employees must take in the event of a robbery.
- Implement internal controls, including the separation of duties where appropriate (see Chapter 2.3), to ensure adequate security of public money.
- Issue written instructions outlining arrangements where an outsider (eg Honorary Consul) is required to handle public money.
Persons responsible for the collection, receipt, custody or payment of public money
- Do not mix public money with private money.
- Do not deposit public money into a private bank account or into any official account other than the official account to which it should be deposited.
- Observe all instructions issued by the Finance Manager, and contained in the FMM, on the security and custody of public money including:
- receiving public money;
- operation of cash registers;
- issue of receipts;
- storage of public money;
- frequency of banking for Cashiers;
- for Sub-cashiers, frequency of lodgement with the Cashier; and
- procedures to be followed in relation to a loss of public money.
5.3 Appointment of Cashiers and Sub-cashiers
Appointment of Cashiers
- The Finance Manager, AS FSB, appoints the central Cashier (ie the 'National Cashier') in FSB. All references in this manual to Cashier are applicable to the National Cashier.
- A Finance Manager must not appoint a non-DFAT official as a Cashier, including an attached agency official, unless written approval has been provided by the CFO.
- A Finance Manager must appoint a Cashier (see Chapter 2) and provide written instructions specifying their responsibilities.
- A Finance Manager may establish a Cashier’s cash advance, to be held in the custody of the Cashier, for the purpose of providing change.
- A Finance Manager must record the change float advance and any Cashier's advance in the permanent cash advances register and in SAP.
- A Finance Manager is to provide the Cashier with a separate receipt book and/or have sole access to a cash register.
- A Finance Manager is to record any change float in the permanent advances register.
- See Chapter 10 for further instructions on advances.
Appointment of Sub-cashiers
- Where necessary, the Finance Manager may appoint Sub-cashier(s) (refer to Chapter 2) to collect public money and issue official receipts.
- A Finance Manager must not appoint a non-DFAT official, including an attached agency official, as a Sub-Cashier unless written approval has been provided by the CFO.
- A Finance Manager must provide Sub-cashiers with written instructions of their responsibilities, as per letter of instruction. Refer to the FMM Forms folder.
- A Finance Manager is to issue the Sub-cashier with separate receipt books or have sole access to a cash register or receipt recording system.
- Finance Manager
- As required
- Issue the Cashier with written instructions that cover:
- care and custody of public money;
- care and custody of accountable documents;
- issue of receipts;
- frequency of banking of collections; and
- the Cashier’s responsibilities in relation to Sub-cashiers.
- Issue written instructions to Sub-cashiers that cover:
- receipt and safe custody of public money;
- care and custody of accountable documents;
- issue of receipts and use of the cash register or receipt recording system; and
- the frequency at which collections are to be deposited with the Cashier or banked.
5.4 Temporary Unforeseen Absences of Cashier or Sub-cashiers
- Where a Cashier or Sub-cashier’s temporary absence from duty is unforeseen (eg sick leave), the Finance Manager and the person who has been appointed to assume temporary responsibility for the position, should prepare a handover/takeover statement to verify that:
- in the case of the Cashier's advance, expenditure plus cash on hand agrees with the level of the advance; and
- for collections, the change float added to the receipts issued since last banking/deposit agrees with cash on hand.
- In Canberra when the National Cashier is temporarily absent from duty (eg sick leave) the Director FPT must appoint temporary responsibility for the position and prepare a handover/takeover statement. For Sub-cashier’s it is the responsibility of the appropriate Division Head.
- On completion of the temporary period as Cashier or Sub-cashier, the person who assumed temporary responsibility for the position is to prepare a handover/takeover statement with the Cashier or Sub-cashier who has returned to duty.
- The Finance Manager should issue written instructions to the relieving Cashier or Sub-cashier.
- In the absence of an Honorary Consul or other non-official person Cashier or Sub-cashier, only a departmental employee or another approved non-official person (see Chapter 5 for information on the appointment of Honorary Consuls and non-official persons as Cashiers and Sub-cashiers) can be appointed to assume temporary responsibility for the position.
- Finance Manager
- As required
- Appoint the relieving person as a holder of cash advance and issue written instructions.
- Prepare a handover/takeover statement in conjunction with the relieving person.
- On return of the Cashier or Sub-Cashier, ensure the relieving person has prepared a handover/takeover statement in conjunction with the Cashier or Sub-cashier who has returned to duty.
- Check and sign the handover/takeover statement and retain on file.
5.5 Receiving Public Money
- The Finance Manager should ensure that, in accordance with the DFAT risk management framework, appropriate controls surrounding the receipt of money are in place to minimise the risk of fraud, misappropriation and other losses.
- The Finance Manager should issue written instructions to each person responsible for the collection of public money.
- The Finance Manager, in conjunction with the heads of attached agencies at a post, should ensure a schedule of fees is displayed in a prominent position, and in close proximity to the point of all fee collections. The schedule should be provided in both the local and the English language, where appropriate.
- In the event that a person receives public money in a non-bankable currency* the person must advise the Finance Manager and take reasonable steps to safeguard the money. The Finance Manager must seek advice from the CFO.
* Non-bankable currency means a currency that cannot be banked or a currency the banking of which would, in the opinion of the FMA Regulation 18 delegate, the CFO or AS FSB, involve significant costs or administrative difficulty.
- Finance Manager
- Upon receipt of cash, cheque, money order or postal note
- For Cashiers, when receiving a deposit of public money from a Sub-cashier
- Issue written procedures, including instructions for:
- the receipt of public money through the mail and over the counter;
- providing receipts (paper or document number) to payers;
- recording details on the receipt: including amount, account code, name of payer, date and reason for payment;
- signing receipts;
- cancelling receipts;
- banking collections and the frequency of banking; and
- safeguarding public money.
Persons who Receive Public Money
Mark cheques with a ‘not negotiable’ crossing if it has not already been done. This endorsement should accord with local banking laws. If local laws do not permit or recognise such an endorsement, use the maximum protection under local law to prevent the money from being deposited into a non-official bank account.
Cashier Receiving Money from a Sub-cashier
- Verify that the total money received or banked by the Sub-cashier agrees with the total receipts issued by the Sub-cashier since the last collection or banking by the Sub-cashier.
- Issue an official receipt (which is to show the receipt numbers issued by the Sub-cashier) for the total money received or banked by the Sub-cashier.
- Attach the original of this receipt in the Sub-cashiers Receipt Book opposite the copy of the last receipt issued by the Sub-cashier. If cash registers are used instead of receipt books see Chapter 5.9.
- Money received from other agency Cashiers does not need to be checked against receipt books/cash registers. Cashiers should ensure that collections are correctly identified by appropriate SAP GL codes.
5.6 Electronic Receipting
Electronic collection facilities allow money to be deposited to an official bank account without passing through the Cashier or a Sub-cashier. Electronic receipting includes credit card collections, Electronic Funds Transfer at Point of Sale (EFTPOS), BPay and direct credit to a departmental bank account. Electronic receipting can offer significant advantages in terms of speed and security.
Proposals to introduce electronic receipting facilities (eg EFTPOS) must be approved by the CFO. Refer to FMM Chapter 7.2 for more information.
- Prepare a business case of the proposal to introduce electronic banking facilities and seek prior approval from the CFO (refer to FMM Chapter 7.2 for more information).
- Do not provide a ‘cash out’ facility to clients where EFTPOS is used. Process the amount of the service fee / charge only.
- Ensure that direct credit receipts are promptly and accurately brought to account in SAP.
- Cashier and Sub-cashiers
- When notified of a direct credit
- Promptly process SAP entries to record electronic receipts.
5.7 Issue of Receipts
- At posts Cashiers and Sub-cashiers must issue an official receipt for collections of all public money. In the case of paper receipts, the Cashier/Sub-cashier should provide the person paying the money with the original of the receipt and retain the duplicate in the receipt book. See Chapter 5.9 for instructions relating to cash register receipts.
- In Canberra and State offices, where money is received from an employee the Cashier may not be required to provide a paper receipt if the payment is recorded immediately into SAP. As proof of receipt of money the Cashier must endorse the Customer Invoice with:
- the SAP receipt document number - this requires the Cashier to process the receipt journal immediately;
- the date; and
- the Cashier's signature.
- The Cashier may endorse the associated Customer Invoice immediately upon payment. See Chapter 5.5 for further details.
- A paper receipt should be issued if requested by the employee.
- The Cashier and Sub-cashier(s) must sign receipts in their own name.
- Where circumstances require, the Finance Manager may authorise an employee other than a Sub-cashier to sign and issue receipts on behalf of the Cashier.
- Sub-cashiers may use a receipt recording system (eg a cash register system or SAP electronic receipting) approved by the Finance Manager, to record all collections of public money.
- Sub-cashiers should transfer all collections to the Cashier for banking at the frequency directed by the Finance Manager, unless formal arrangements for Sub-cashiers to undertake their own banking are put in place. Takings should be accompanied by some form of summary to allow reconciliation. This should take the form of a cash register close-off summary, where a cash register is used. Where a cash register is not used a summary of daily takings giving evidence of the range of receipt numbers issued each day is required.
- The Cashier will issue a receipt for the money handed over by the other agency Sub-Cashiers but is not required to examine/check receipt books and/or cash registers. Cashiers should ensure that collections are correctly identified by appropriate SAP GL codes.
- The Cashier (or Sub-cashier) must deposit the total of all money collected by the Cashier into an official bank account. See Chapter 6, Bank Accounts, for instructions on the frequency of banking.
- The Cashier must record all money collected and banked in SAP to ensure it is credited to the correct area (eg administered revenue, FMA s31 revenue, special account revenue, etc).
- The Cashier (or Sub-cashier) must receipt unidentified money as administered revenue. (Refer to Chapter 5.10 for further information).
- Cheques receipted by a Cashier that are dishonoured by the bank are to be handled in accordance with FMM Chapter 7.10.
- The Cashier/Sub-cashier, if collecting money for the sale of a good or service subject to GST (eg publications), must provide the buyer with a Tax Invoice.
- Finance Manager
- Cashiers, Sub-cashiers and other persons authorised to sign receipts
- Immediately upon receipt of public money
- Issue instructions to all persons who collect public money, including procedures for:
- collection and safe custody of public money; and
- periodic transfer of collections to the Cashier.
- Where required, issue instructions to give permission to employees to issue receipts in their own name on behalf of the Cashier (eg John Smith—for the Cashier).
Cashiers, Sub-cashiers and Other Persons Authorised to Sign Receipts
- When issuing an official receipt other than by a cash register or electronically, ensure that each receipt indicates, in English:
- the name of the payer;
- the amount in words and figures;
- the date the money is received;
- the name of the official who collected the money;
- sufficient details to identify the payment and to enable it to be credited to an appropriate GL code;
- the mode of payment (eg EFTPOS, cash, cheque, etc). If the payment is by cheque, the cheque number and the name of the drawing bank should be recorded; and
- a straight line ruled through all blank spaces before and after the payer’s name and the amount to prevent alteration.
- The Cashier should accurately record all money collected.
5.8 Loss, Cancellation or Damage of a Receipt
- When a receipt book is issued the receiving Cashier or Sub-cashier should check the book to ensure that all receipts are present. The Cashier/Sub-cashier, upon receiving a new receipt book, must sign in the inside cover of the receipt book to confirm all receipts are present.
- If a receipt is found to be missing, or the Cashier/Sub-cashier loses a receipt before its issue, the Cashier/Sub-cashier should immediately report the loss to the Finance Manager and take appropriate action to locate the receipt.
- Where a receipt is damaged or an error occurred in completing it, the receipt should be cancelled immediately.
- When a receipt is lost, missing or cancelled.
- Take all steps to locate the missing receipt.
- Notify the Finance Manager immediately.
- Ensure that the receipt is not included in the bank reconciliation.
- Record a note on file.
- Where a receipt is cancelled or damaged, mark the original and copies as “CANCELLED”. This receipt is then void and cannot be re-issued.
- Retain all copies of cancelled receipts in the receipt book.
5.9 Cash Registers
The Finance Manager should have appropriate controls in place to ensure that access to cash register functions (eg key lock facility/password) is restricted to authorised operators (ie Cashiers and Sub-cashiers) only.
- The Finance Manager should issue instructions for the use of the cash register.
- The Finance Manager is to ensure that appropriate controls are in place for security of cash drawers (either separate cash drawers or handover statements where there is more than one employee operating the cash register). Only one person should have access to a cash register at any one time.
- The Finance Manager should ensure that there is a process for identifying cash register receipts to source documentation. Where possible, cash register validation stamping should be recorded on the document. Where there is no validation function on the cash register the receipt number should be written on the source document.
- Cash register receipts should contain the name of the issuing authority, an amount, the date, a serial/receipt number and some form of code identifying the service provided or the GL account code against which the receipt will be credited.
- Cash register receipts provided by the Sub-cashier to the Cashier at the time of collection should contain a sequential receipt number which will in turn link it to (and identify) the previous, and next, receipt issued. No gaps should exist between the last official receipt number of the previous collection, and the first official receipt number used in the following collection.
- Finance Manager
- As required
- Issue instructions for the use of cash registers. These should include requirements that:
- collections are to be totalled, reconciled and cleared from the register on a daily basis by the register operator;
- daily takings are to be stored in a receptacle to which the operator has sole access until they are either lodged with the Cashier in the case of a Sub-cashier, or banked in the case of the Cashier;
- the custody of cash register keys (originals and duplicates) is to be appropriately recorded;
- the keys enabling the general operation of the cash register and the production of daily totals ('Xcode total' on most registers) are to be held by the register operator. Keys to enable transactions to be voided, and to produce register totals ('Zcode total' on most registers) and reset the register, are to be held by the officer responsible for performing the 5.11 checks on the collections or, if more appropriate, the Cashier/Sub-cashier's immediate supervisor;
- keys are to be kept in the sole custody of the authorised persons;
- a handover/takeover statement is to be prepared when another person assumes responsibility for the cash register. The statement should be retained on file;
- Sub-cashiers should deposit their collections with the Cashier at a frequency determined by the Finance Manager;
- the Cashier should issue an official receipt to each Sub-cashier for the period’s collections;
- the Sub-cashier should file the receipt issued by the Cashier with the copy of the period summary or other document used showing total collections deposited;
- where the Sub-cashier banks the collections directly, they must obtain a stamped bank deposit slip and provide a detailed receipt summary to the Cashier immediately upon banking to allow the collections to be entered into SAP; and
- original financial documentation (eg completed cash register rolls, emergency issue manual receipts, copies of electronic receipts, etc) should be kept in a secure location for seven years.
5.10 Receipts received by mail
The Finance Manager should issue written instructions to ensure that all money received through the mail is promptly brought to account, including the GST component if applicable.
- All money received by mail should be actioned in accordance with FMM Chapter 5.16 and should be transferred with the Remittance Register to a Sub-cashier or Cashier for the issue and recording of receipts and the subsequent deposit of the money into the official account. The Finance Manager should regularly review the Remittance Register (eg every calendar month) to ensure items have been receipted.
- Where there is uncertainty about the purpose for which a payee has remitted money, the Cashier or Sub-cashier should make a reasoned judgement as to the Agency and revenue code to which the money should be assigned. For example, unidentified revenue should be credited to the relevant DIAC revenue code if the Cashier believes the money belongs to DIAC.
- Money received by DFAT but whose purpose cannot be identified must be processed as Administered revenue and returned to the Official Public Account (OPA) by crediting GL code 19200 in Company Code 2000 ‘Unidentified /Found Money’ to transfer unidentified receipts to the OPA. The transactions should include the work unit’s consular/passport receipts internal order. State and Territory Offices should use their consular receipts internal order in Company Code 2000.
- If the owner / purpose of unidentified funds is subsequently established, the amount must be refunded using GL code 19205 in Company Code 2000 ‘Refund of Unidentified/Found Money’. The transactions should include the work unit’s consular/passport receipts internal order. State and Territory Offices should use their consular receipts internal order in Company Code 2000.
- The Cashier must maintain adequate records of the receipt and subsequent refund (if applicable) of unidentified money.
- Finance Manager
- As required
- Issue instructions to persons responsible for remittances received through the mail, including:
- the requirement to record all money received in a hard copy Remittances Register that contains details of:
- the date on which a remittance is received;
- its value and form;
- the signature of the receiving employees; and
- the receipt number issued by the Cashier or Sub-cashier for the remittance;
- the requirement that all money be receipted by the Cashier or Sub-cashier as soon as practicable after all the mail has been opened;
- money received in the mail that clearly is to be held in trust should be credited to the appropriate Special Public Money special account (eg Consular Services Special Account, Other Trust Moneys Special Account, etc);
- where there is uncertainty as to the purpose of money received in the mail, the Cashier should make a reasoned judgement about the Agency and the correct revenue GL code to which the money should be assigned;
- the number of persons who should be present when opening mail. Where it is the practice to receive revenue in the mail, two persons should open the mail. In other cases the Finance Manager may determine that it is sufficient to nominate one person to open the mail. (See sample instructions at Forms and Templates); and
- the Finance Manager must review the Remittance Register regularly to ensure items have been receipted.
Employees appointed by the Finance Manager
- Verify the money received;
- Record the details in the Remittance Register;
- Sign the register; and
- Pay the money to the Cashier or Sub-cashier and obtain a receipt and forward to the person who sent the money.
5.11 Examination of Public Money and Accounts
The proper examination of public money and accounts is one of the most important checks as a deterrent against fraud.
The Finance Manager or an employee appointed by the Finance Manager for the purpose, should examine the accounts, public money and accountable documents held by officials, including Honorary Consuls.
- 5.11 checks of Working Cash Advances are not required. Refer to FMM 7.17 for more information.
- The official appointed to perform the 5.11 check should be independent of the Cashier or Sub-cashier process.
- The Finance Manager is to ensure that the mandatory forms for the Cashier and Sub-cashier at Forms and Templates are used to undertake checks of public money including collections and cash advances. The forms are to be completed in handwriting and not electronically. It is considered best practice for the Finance Manager to ensure that all supporting documentation that can be used to validate the figures on the 5.11 check should be attached and filed appropriately.
- On signing the mandatory form the Finance Manager is to ensure that they are satisfied the checks have been prepared thoroughly, are correct and where supporting documents include records with sequential numbers, that they are in sequence and no gaps in their sequence is evident.
- Further entries can be added to the mandatory form to enable it to be used for cash floats that are used to refund or return change to clients.
- Finance Manager or an employee appointed by the Finance Manager
- These checks should be performed randomly and without prior warning to the holders of public money within the frequencies set out below.
|Public money||Minimum frequency|
|Cash advance up to $500||Once every six calendar months.|
|Cash advance less than $10,000||Once every three calendar months.|
|Cash advance equal to or greater than $10,000||Once every calendar month.|
|Cash advance or receipts held by Honorary Consul||Once per year by a visiting officer from the supervising mission or more frequently as the Finance Manager deems necessary.|
|Cash advances held by Minister’s Office||During a visit by an appropriate employee as deemed necessary by the Director MEL/EXB.|
|Cashier's and Sub-cashier’s receipts||Once every calendar month.|
- Conduct separate checks of receipts for the Cashier and each Sub-cashier.
- Prepare a reconciliation between the amount banked (or in the case of Sub-cashiers, the amount deposited with the Cashier), cash on hand and the total of receipts issued since the previous check using the mandatory forms at Forms and Templates. The form is not to be altered and is to be completed in handwriting, not electronically.
Receipt books/Cash Registers and Unbanked Deposits
- For checks on collections of the Cashier and Sub-cashiers ensure that:
- item A, cash on hand from previous check, is recorded and reconciles to the figure shown as item D, cash on hand, from the most recent check undertaken;
- item B, total of collections, includes all receipts issued since the previous check was undertaken and confirm that all receipts are sequentially accounted for including in respect of cash register receipts, etc;
- item C, amount banked since last check, includes: (a) in the case of the Cashier, the total of all deposit slips issued by the bank for money deposited to the post's/office's bank account(s) since the time of the last check or (b) in the case of a Sub-cashier, the total of all receipts issued by the Cashier for lodgements of collections with the Cashier by the Sub-Cashier from the time of the last check;
- item D, cash on hand, includes all cash/cheques on hand at the time the current check is conducted; and
- item E, which is the result of the calculation of item A plus item B, less items C and D, should be nil. If not, discrepancies exceeding the equivalent of AUD 10 are to be investigated and an explanation in writing is to be provided on, or attached to, the 5.11 form.
Review of Advances
- For cash advances ensure that:
- item A, total amount of advance, is the approved level of the advance as recorded on the advances register in SAP;
- item B, cash on hand, includes all cash/cheques on hand at the time the check is conducted;
- item C, less expenditure (as per supporting vouchers) equals the total of all completed petty cash claim forms or FMA 001s on hand for payments that have been made from the advance at the time the check is conducted; and
- item D, balance, which is the result of A less B less C is nil. If the balance is not nil then any discrepancies exceeding the equivalent of AUD 10 are to be investigated and an explanation in writing is to be provided on the 5.11 form. Where there is a loss of public money refer to Section 5.12.
- If a check of receipts is not completed at the required frequency, a statement outlining the reason why the check was not undertaken must be prepared and signed by the employee responsible for undertaking the examination of public money. The statement should be noted by the Finance Manager and retained on file.
- The Finance Manager is to ensure they are satisfied the checks have been thoroughly prepared, are correct and where supporting documents include records with sequential numbers, that they are in sequence and no gaps in their sequence is evident.
5.12 Loss of Public Money
- All people who have nominal custody of public money are personally liable for accounting for that money.
- A person has nominal custody of public money if the person holds the money by way of a petty cash advance, ‘change float’ or other cash advance or the person has received the money that has not been banked.
- If a person in custody of public money is threatened in any way, under no circumstances should they endanger their own or any other person's safety.
- If a loss of public money occurs the loss should be reported as soon as possible to the Finance Manager (or AS FSB in Canberra).
- Where the amount of the loss is AUD 2,000 or more outside Canberra, the matter is to be referred to the AS FSB as soon as possible.
- The Finance Manager, once aware of the loss, should appoint a person to investigate the loss and provide a written report of the circumstances surrounding the loss (see Action below). The Finance Manager is to determine, in writing, whether the person who had custody of the public money at the time of the loss is partly or wholly liable.
- A person is liable to pay the Commonwealth an amount (whole or partial) for a loss of public money where they did not take reasonable steps in the circumstances to prevent the loss, or the loss resulted from misconduct.
- Where a reasonable standard of care has been demonstrated by the person and the person has been robbed, the person would not normally be held liable for the loss.
- Where the loss is wholly or partly attributable to the actions of the person, a debt should be raised for the amount that the person is found liable for. Thereafter instructions for the recovery of debts apply (refer to Chapter 11.2).
- Documentation related to loss of public money including the investigation report, the Finance Manager's determination of liability and any other relevant documentation, is to be retained on file.
- Where it is suspected that the loss is the result of fraudulent activity the matter should be referred immediately to the Conduct and Ethics Unit for specific advice.
Posts, State and Territory Offices, Passport Offices and Torres Strait Treaty Liaison Office
- Finance Manager
- Official appointed by Finance Manager to undertaken investigation
- Finance Manager, AS FSB (amount of AUD 2,000 or more)
- Finance Manager, AS FSB
- Official appointed by Finance Manager to undertake investigation
- As required
Person in nominal custody of public money at the time of the loss
- Report the loss in writing as soon as known to the Finance Manager (posts and Offices), the Head of Mission (one officer posts) or Finance Manager (Canberra). Include the following details:
- date and time of loss;
- amount of loss; and
- circumstances surrounding loss.
Overseas and STO Finance Managers, Finance Manager, Canberra
- If the amount is equal to or greater than AUD 2,000 report the loss to the Finance Manager Canberra.
- If deemed appropriate, contact the police to investigate the matter further (eg in the case of a robbery).
- Contact the Conduct and Ethics Unit if fraud is suspected.
- Appoint an employee to investigate the loss and provide a written report outlining:
- the amount involved, the person in nominal custody of the money at the time of loss and whether the person contributed to the loss by failing to take reasonable steps to prevent the loss, including through misconduct or disregard of standards of care;
- particulars of any mitigating circumstances in support of a reduction in liability of a person including extent of work experience, supervision, training and provision of adequate instructions;
- findings of the investigation including whether any shortcomings in official practices and procedures may have contributed to the loss; and
- any other relevant matters.
- Determine the liability of the person(s) involved. For cases involving AUD 2,000 or more refer the case to the Finance Manager, Canberra.
- Ensure that a debt is raised against any person(s) found partly or wholly liable for the loss (refer to Chapter 11).
- If it is determined that the person is not liable for the loss record the decision in writing and retain all documentation on file.
- Implement measures, as appropriate, to prevent recurrence of loss of public money (eg through revising procedures, providing additional security and/or training, etc.).
5.13 Keys and Combinations - Receptacles used to hold Public Money
A person entrusted with public money must retain sole custody (with the exception of the copy held by the custodian of duplicate keys) of the keys and/or combinations to a strongroom, safe, cash register, cash drawer or other receptacle used for the custody of public money.
The custodian of duplicate keys/combinations is to maintain the security of keys/combinations in accordance with these instructions and with further instructions issued by the Finance Manager.
The Finance Manager should take into account the frequency with which the combinations of receptacles holding public money are changed.
- Finance Manager
- Custodian of duplicate keys
- As required
- Issue instructions to the Cashier, Sub-cashiers and the custodian of duplicate keys/combinations clearly setting out their duties and responsibilities. Forms and Templates provide a sample instruction for the custodian of duplicate keys.
Custodian of Duplicate Keys
- Maintain a register controlling the issue of keys to Cashiers and Sub-cashiers and keep it in a secure place;
- Place the duplicate key or combination in a sealed envelope signed by both the holder of the original key/combination and the custodian of duplicate keys; and
- Store the envelope in the Finance Manager’s or registry safe.