Local Governments (Financial and Accounting) Regulations

1. These Regulations may be cited as the Local Governments (Financial and Accounting) Regulations,

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. These Regulations shall come into force on the 1st day of July,

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) These Regulations shall apply to all financial transactions and business of all local government councils and administrative units and to the management of all public moneys and public property in local governments.
2. (2) Nothing in these Regulations overrules any obligation conferred on a person by the Act or any other law.
3. (3) Where there is a conflict between these Regulations and any earlier regulations, instructions or circular, these Regulations shall prevail.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. "Accountant General" means the person designated as such under section 7 of the Public Finance and Accountability Act, 2003;
2. "Act" means the Local Governments Act;
3. "administration" means the entire administrative setup of a district, city, municipality, division, town, subcounty or any other lower council;
4. "allocated stores" means stores the cost of which is directly charged on the relevant programme, sub- programme and item of expenditure;
5. "bank" means a financial organization or institution registered with the Bank of Uganda to provide banking services under Part VII of these Regulations;
6. "cash in transit" means all forms of monies as defined in these regulations being remitted or transferred from one office or place to another;
7. "chief executive" means chief administrative officer or town clerk and includes assistant administrative officer, assistant town clerk or sub-county chief appointed accounting officer by the chief administrative officer of a district or the town clerk of a city or municipal council;
8. "chief finance officer" means an officer in charge of accounting and financial management of a district, city or municipal council;

23 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The financial transactions of local governments shall be under the general control of the accounting officer and shall be managed by the accounting officer subject to the Act and these Regulations

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The council shall perform the following functions in relation to financial management-
2. (a) authorise public expenditure, in accordance with section 82(1) of the Act;
3. (b) exercise general control over public revenue of the council in accordance with the Act, these Regulations and other instructions issued by a competent authority;
4. (c) approve all annual plans and budgets for local government expenditures;
5. (d) approve vote on account;
6. (e) approve supplementary estimates;
7. (f) approve policies;
8. (g) consider reports produced by the Local Government Public Accounts Committee and recommend action where necessary.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (b) to propose policies and projects for consideration by the council and upon approval by the council, monitor the implementation of the council's programmes and projects;
2. (c) at the end of each financial year, to consider and evaluate the performance of the council against the approved work plans and programmes;
3. (d) to review the annual and other accounts of the council together with the audit reports;
4. (e) to review the quarterly internal audit reports after being examined by the local government public accounts committee and report to the council;
5. (f) to recommend and exercise surcharge powers in accordance with regulation 118;
6. (g) to authorise the writing off of losses in accordance with regulation 117;
7. (h) to approve any re-allocation of the council's funds;
8. (i) to approve the annual cash flow budgets;

3 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (b) to review monthly revenue and expenditure returns, contracts committee reports and other reports and make recommendations to the council;
2. (c) to review budgets and plans of their sectors and make recommendations to the council;
3. (d) to monitor and review the performance of sectors under their functional responsibility;
4. (e) to perform other financial responsibilities that are delegated to it by the council; and
5. (f) to handle finance related matters referred to it by the council.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The chief executive shall be the accounting officer of the council.
2. (2) The duties of the chief executive shall include, among others-
3. (a) to ensure that the financial procedures established by the Act, these Regulations, the accounting manual and any instructions issued under the Act and these Regulations are followed and that accounting records are maintained in a form prescribed for accounting purposes;
4. (b) to ensure that the public monies, property and resources for which he or she is responsible as accounting officer are properly managed and safeguarded;
5. (c) to report to the Minister with a copy to the Auditor General, any cases of apparent waste, extravagant administration or failure to achieve value for money in addition to any weakness in financial procedures;
6. (d) to produce when required by the Auditor General or Accountant General or by such public officers as may be authorised by them, all cashbooks, stamps, records or vouchers in his or her charge;
7. (e) to reply promptly and substantively to any queries addressed to him or her by the Minister, Auditor General, Inspectorate of Government and the head of internal audit;
8. (f) to ensure the appointment of a qualified and competent head of finance, head of internal audit and such other staff as are necessary to carry out the accounting and financial management of the council;

10 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The assistant chief administrative officer in charge of the county shall be the accounting officer of the administrative unit at the county.
2. (2) The parish chief or ward agent shall be the accounting officer of the parish or ward in accordance with these Regulations.
3. (3) The chairperson of the executive committee of the village administrative unit shall be accountable to the village council.
4. (4) The duties of the assistant chief administrative officer, the town clerk or the parish chief as accounting officers of the county, town board or parish respectively shall include among others-
5. (a) to supervise and co-ordinate the preparation of draft annual estimates and submit them to the council for debate and approval by the fifteenth day of June;
6. (b) to carry out financial monitoring duties at the village level and prepare inspection reports on a monthly basis, to be submitted to the district headquarters or sub-county and to co- ordinate the preparation of annual budget estimates;
7. (c) to ensure that the councils prepare an income and expenditure statement at least twice a year and submit it to the chief executive of the district or sub-county;
8. (d) to ensure the collection of the county's or parish and village share of revenue from each sub- county within the area of jurisdiction and guide the sub-counties to distribute the revenue collected, in accordance with the Act and these Regulations;

6 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The head of finance shall be responsible to the chief executive for all financial transactions and accounts of the council, and shall be the receiver, paymaster and chief accountant of the council and his or her duties shall among others, be-
2. (a) to manage the financial affairs of the council prudently, efficiently and effectively;
3. (b) to ensure compliance with these Regulations, the accounting manual and all instructions issued by the Minister;
4. (c) to supervise and co-ordinate the budget desk officers in the preparation of work plans for submission to the chief executive and to the council by the required dates, in accordance with the budget cycle of the local government;
5. (d) to ensure that the approved estimates of expenditure on votes under his or her control are not exceeded and to keep watch over the expenditure of votes controlled by other officers and warn them if there is a danger of those votes being exceeded;
6. (e) to ensure that no expenditure is incurred before it has been authorized by the council and any other organ of the council authorised to do so;
7. (f) to maintain approved systems of accounting throughout the council in accordance with these Regulations;
8. (g) to supervise and ensure the prompt collection of all revenue due to the council and bring promptly to account all revenue or other receipt paid into the administration's bank accounts or accounted for to him or her under the proper directorate or programs, sub-programs and items;

34 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (b) to implement all relevant aspects of the internal audit manual and ensure that the prescribed standards and work programmes are adhered to where applicable;
2. (c) to prepare annual and quarterly work plans for the internal audit unit to ensure optimal deployment of resources to priority audit areas, and to submit the plans to the chief executive for approval;
3. (d) to supervise the conduct of audits, and review the draft audit reports and working papers of the unit staff to ensure that-
4. (i) all audits have been carried out to an acceptable standard following prescribed programs;
5. (ii) all matters arising have been properly dealt with and reported in the correct manner;
6. (e) to prepare internal audit quarterly reports for submission to the council within one month at the end of each quarter;
7. (f) to review the financial and accounting systems of operation in each department and establishment of the administration to ensure that they are adequate, effective and conform to the provisions of these Regulations and the internal audit manual;
8. (g) to audit revenue collection to ensure that all monies due to the administration are collected and banked, or otherwise accounted for in terms of these Regulations and the internal audit manual;

5 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (a) being vote controller;
2. (b) approval of the department's commitments;
3. (c) being personally responsible for ensuring that all financial commitments of the department are within the commitment limits set by the head of finance or cash received, and in line with approved work plans;
4. (d) to ensure the availability of these Regulations to staff members, and that staff members are conversant with these Regulations;
5. (e) to submit to the head of finance their financial and progress reports within seven days after the end of each month;
6. (f) being responsible for the production of the department's annual work plans, budget framework papers, procurement and, investment plans, budget estimates, revenue enhancement plans, rolled capacity and development plans in accordance with the budget cycle and instructions issued by the Minister; and
7. (g) to produce a quarterly cash flow statement for the approval by the head of finance in the format issued by the Minister or provided in the accounting manual.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (b) exercise supervision over the receipt of revenue, ensure its punctual collection and banking and report immediately to the chief executive any defect or difficulty in the procedure for the collection of revenue which comes to his or her notice;
2. (c) exercise strict supervision over all officers under his or her authority entrusted with financial or accounting duties and bring to the attention of the chief executive or head of finance any incompetence, dishonesty or carelessness on their part and take precautions, against the occurrence of fraud, embezzlement or errors and maintain an internal check system;
3. (d) produce for inspection all cash, securities, books of account, records, receipt books or vouchers in his or her charge when required by the Auditor General, chief executive, head of finance, head of internal audit, or inspectors from line ministries or any other authorised person including donors;
4. (e) promptly reply to any queries addressed to him or her by any of the officers referred to in paragraph (d), giving in full the information or particulars required; and
5. (f) promptly prepare and submit financial returns and statements as required by any law, financial regulation, or instructions from the head of finance and requirements of central Government ministries.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) In accordance with article 164 of the Constitution, all public officers are personally and pecuniary responsible for the due performance of the financial duties of their offices, for the proper collection and custody of all administration monies, stores, and assets receivable by them or under their authority.
2. (2) If any public officer fails to account satisfactorily for or to produce any part of cash, stores or other items of value entrusted to him or her solely, he or she may summarily be required by the chief executive to make good the deficiency, which may be deducted from any monies due to him or her from the administration.
3. (3) Public officers to whom cash, stores or other items of value are jointly entrusted, such as the holders of keys of strong-rooms, safes and cash boxes, may be required to make good any deficiency jointly and or severally.
4. (4) If at any time revenue of the administration or other funds or stores managed by the administration sustains a loss by reason of the neglect or default of any officer, the officer shall be liable to be surcharged with the amount and any sums due to him or her from the administration may be withheld in satisfaction of the surcharge.
5. (5) The responsibility of the Auditor General and the head of internal audit to check and report any shortcomings in connection with the administration's accounts, finances and stores does not absolve any officer from his or her responsibility for complying, or securing compliance with instructions within the scope of his or her own authority.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The local governments public accounts committee shall examine the reports of the Auditor General, the head of internal audit and any other reports of commissions of inquiry in accordance with section 88 of the Act.
2. (2) The local government public accounts committee shall produce reports for submission to the council and the Minister.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. A local government council shall formulate, approve and execute budgets and plans in accordance with section 77 of the Act.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The chief executive shall ensure prompt production of annual plans and budgets for the council.
2. (2) The chairperson of a local government shall, not later than the fifteenth day of June of each year, cause to be prepared and laid before the council, estimates of revenue and expenditure and annual plans of the council for the next financial year.
3. (3) The budget estimates shall be based on the objectives to be achieved for the financial year and during implementation efforts shall be made to achieve the agreed objectives or targets, as the programme of the council.
4. (4) The chairperson of the council shall sign the approved estimates on behalf of the council.
5. (5) The approved budget estimates shall be submitted to the Ministries responsible for finance and local government and to the Local Government Finance Commission immediately after approval by the council.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Each local government council shall have a budget desk composed of officers specified in the accounting manual or the instructions issued by the Minister.
2. (2) The duties of the budget desk shall include-
3. (a) coordinating the departments to produce annual plans and budgets for submission to the chief executive.
4. (b) following up the budget cycle issued by the Minister and the chief executive and be responsible for informing the executive committee and the council of the progress of the budgeting process.
5. (c) ensuring that the council departments produces realistic budget estimates and development plans.
6. (d) ensuring that planning is linked to the budgeting.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The annual estimates of revenue and expenditure shall give full information concerning the policy which the council intends to pursue during the year of the estimate in the form of background to the budget and shall contain as much details as is consistent with clarity and conciseness.
2. (2) The descriptive titles in the estimates and explanatory notes of various items shall be framed with accuracy and where an item covers a number of different, though related purposes, a break down of the figure shall be given.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The estimates of recurrent and capital development expenditure shall be produced in a format provided for in the accounting manual or the instructions issued by the Minister

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Feasibility studies, work plans, cost benefit analysis, environment impact assessment and effects on taxation shall be indicated clearly before any project takes off and explanatory notes shall be provided to show the purpose and need for each project, and what the source of finance is to meet the full cost of the scheme

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Where the estimates are not approved by the local government council before the commencement of the financial year to which they relate, the local government council may pass a vote on account by resolution authorising expenditure on established services provided for in the estimates up to an amount not exceeding twenty five percent of all revenues including central transfers and locally generated revenues for the preceding year.
2. (2) A vote on account shall be valid for a period of three months.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Expenditure for which there is insufficient or no provision in the approved estimates shall not be incurred until a supplementary estimate has been approved.
2. (2) Expenditure shall not be incurred on a service which cannot be completed with the funds authorized for it within a financial year.
3. (3) A commitment involving a supplementary estimate shall not be entered into until the supplementary estimate has been approved by the council.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A revision of estimates may fall into one of the following categories-
2. (a) virement, which involves the reallocation of approved funds between votes or items under the same sub-program, excluding any transfer between "employee costs" and "other charges";
3. (b) re-allocation, which is the re-allocation of approved funds between "employee costs" and "other charges" and between items under different programmes of expenditure with the prior approval of the executive committee;
4. (c) supplementary estimates, involving additional funds required for recurrent expenditure or capital development purposes and involves an increase in the total approved estimated expenditure for the year.
5. (2) A virement may be approved by the chief executive and subsequently reported to the executive committee but re-allocation shall require the prior approval of the executive committee and clear savings shall be declared by the chief executive before re-allocation in the case of personal emoluments.
6. (3) Supplementary estimates made under subregulation (1) are subject to strict conditions and require prior approval of the council.
7. (4) The details of the procedure for revising estimates shall be set out in the accounting manual.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An application for virement shall be made by the vote controller concerned to the chief executive showing the amount(s) to be transferred and the votes under the same programme of expenditure affected, but virement should not be used-
2. (a) to transfer funds between "employee costs" and "other charges";
3. (b) to create a new post or alter an approved salary scale;
4. (c) to implement any new policy or principle, or materially alter the pattern of expenditure as approved by council in the estimates.
5. (2) If neither the chief executive or head of finance has any objection, the chief executive shall issue a virement warrant to the vote controller concerned, with copies to the head of finance, head of internal audit and Auditor General.
6. (3) In case of district hospitals, the hospital or medical Superintendent shall be authorised by the finance or management committee of the hospital to issue a virement warrant and send a copy to the chief executive.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An application for re-allocation shall be made by the vote controller concerned to the chief executive showing the amounts to be transferred from one sub-program to another and the votes affected but reallocation should not be used-
2. (a) to create a new post or alter an approved salary scale;
3. (b) to implement any new policy or principle, or materially alter the pattern of expenditure as approved by the local government council in the estimates.
4. (2) The chief executive, after consultation with the Head of Finance, shall submit the application for re-allocation to the Executive Committee where the head of the department and chairpersons of standing committees concerned shall attend to explain or clarify the reasons for the re-allocation.
5. (3) If the executive committee approves the re-allocation, the chief executive shall issue a re-allocation warrant to the vote controller concerned, with copies to the head of finance, head of internal audit and Auditor General.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) If new or additional funds are required over and above the approved budgetary provisions, which cannot be met by virement reallocation, the vote controllers concerned shall apply to the chief executive for a Supplementary provision.
2. (2) An application for supplementary estimates must quote savings from another vote, or identify additional revenue or external funds which shall cover the cot of the additional requirements.
3. (3) After consultation with the head of finance, the chief executive shall submit the application for supplementary estimates to the executive committee where the vote controller and Standing Committee concerned shall attend to explain or clarify the reasons for the supplementary estimates and after scrutinizing the application, the executive committee shall make recommendations and submit the application for supplementary estimates to the council for approval.
4. (4) On approval by the council, the chief executive shall issue a supplementary provision warrant to the vote controllers concerned with copies to the head of finance, head of internal audit and Auditor General.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) When a virement, re-allocation or supplementary estimates warrant has been issued, the vote book must be amended to reflect the corresponding increases and decreases and the approved estimates are thereby formally amended.
2. (2) Re-allocation of donor funds shall not be effected except with the agreement of the donor concerned.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) On the final adjustment of accounts at the end of the financial year, the schedules and explanations of vote controllers shall be submitted by the accounting officer to the Auditor General.
2. (2) Where there is unauthorized excess expenditure, the vote controller must then show cause to the executive committee why they should not be surcharged with any excess in respect of their departments within 30 days of notification by the head of finance and the schedules and explanations of vote controllers shall be submitted by the accounting officer to the Auditor General along with annual accounts for audit, within the statutory period.
3. (3) Unauthorised excesses may be surcharged against the officers responsible in accordance with the provisions relating to loss of public monies, stores and other assets.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) On approval of the complete estimates by the local government council, the council may collect the revenue, incur the expenditure and generally put into operation the provisions of the estimates.
2. (2) The chairperson of the council shall sign the approved estimates of which summaries shall be published throughout the jurisdiction of the council, in a local newspaper, as well as distribution to all lower local government notice boards by the fifteenth day of the second month after the approval of the estimates by the council.
3. (3) The Minister may issue instructions on sharing of revenue collected by councils and receipts from central Governments.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) In respect of the various forms of revenue, including taxes, rates, fees, rents and other income, prescribe revenue registers shall be used to show details of revenue due, revenue collected and all arrears, including a record of steps taken to collect all arrears.
2. (2) All arrears carried forward at the end of each accounting period shall be duly brought forward at the beginning of the next accounting period.
3. (3) Details of the format of all accounting documents shall be found in the accounting manual.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A revenue collector shall be any officer, cashier, sub-accountant or an officer in an established post, authorized in writing by the chief executive to collect revenue.
2. (2) No officer may act as a revenue collector unless he or she is in an established post, except in cases of emergency where written authority of the Head of Finance must be obtained and reasons for appointing that officer shall be forwarded to the accounting officer.
3. (3) In the case of an appointment at a sub county or district level, the Accounting Officer at the subcounty or division level shall liaise with the head of finance of the district or municipality when appointing revenue collectors.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) If any unused receipts, tickets, licences or other forms or documents are lost, the loss shall immediately be reported to and investigated by the head of internal audit and the relevant police authority, and shall be reported to the officer who issued them, with a copy to the head of finance, and chief executive, and advertisements shall be placed in the local press warning the public of possible fraudulent use.
2. (2) If an issued receipt is lost and the payer applies for a duplicate, a "certified true copy" may be furnished but a new receipt form must not be used.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. A local government council shall accept only the nationally accepted legal tender, issued by the Central Bank

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An unconditional grant shall be considered as part of local government revenue and shall be integrated in the local government budget, to be spent on priorities determined by the council taking into consideration national priority programme areas, in accordance with section 83 of the Act.
2. (2) Conditional grants from the Government shall be part of local government revenue but planned for, recorded and accounted for according to the grant conditions.
3. (3) Conditional grants shall be budgeted following an agreement between Government and the local governments and accountability and reporting for conditional grants shall be agreed with the responsible line ministry or donor.
4. (4) Equalisation grants shall be handled in accordance with the procedures agreed upon with the central Government.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Local governments that receive donor funds shall ensure that those funds are spent solely on the objectives and activities specified in the agreements between the donor and the central Government or between the donor and the respective local governments.
2. (2) Donors' funds shall be treated according to the conditions attached and agreed upon, and without prejudice to the foregoing-
3. (a) unconditional donors grants shall be integrated into the local government revenue, as part of the general fund.
4. (b) other donor funds shall be treated and utilised according to the agreement and separate accountability statements shall be submitted to the donors in accordance with the terms agreed upon, which shall include the format of reporting where necessary, and in accordance with these Regulations and the Local Government Act and copies of the statement shall be given to the Auditor General, the Minister and the Resident District Commissioner.
5. (3) Rules of reallocation and supplementary estimates as specified in Regulation 32 and 33 shall apply to donor grants except where agreed otherwise.
6. (4) Local governments shall make progress reports on how donor funds are utilised and regular financial statements shall be submitted either on a monthly or quarterly basis in accordance with the agreement entered into with the donor.
7. (5) Reports made under subregulation (4), shall indicate facts and figures relating to specific funded activities and overall achievements based on set targets and objectives and in case of construction works, performance certificates issued by a competent authority shall accompany the reports and in addition costs of repairs and the mechanical conditions of motor vehicles shall be included in the report on a monthly basis.
8. (6) Subject to the agreement entered into, external audits shall be carried out during the implementation of the activities and the local government shall be availed with any report made by external auditors and make any comments and both the report and comments thereon shall be submitted to the local government public accounts committee.

2 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The chief executive of a lower local government shall ensure that a higher local government's share of revenue collected is remitted promptly.
2. (2) The chief executive of a higher local government shall ensure that revenue collected by the higher local governments is remitted to lower local governments.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An Accounting Officer is the officer with the overall authority and responsibility for payments under his or her control.
2. (2) Except as otherwise provided in these Regulations, all payments of public monies in Uganda shall be made in accordance with the authority and procedures prescribed in the Act and these Regulations.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The date of payment of any amount governs the date of the record of the transaction in the accounts; and therefore in no circumstance may payments be made before they are due for the purpose of utilising an anticipated saving on an item; nor may the inexpedient portion of any item be retained for the purpose of setting it in reserve to meet impending payments or to be carried to a deposit or other account.
2. (2) Expenditure properly chargeable to the account of a given year must, as far as possible, be met within that year and must not be deferred for the purpose of avoiding an excess on the amount provided in the estimates.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. All disbursements of public moneys shall be properly vouched on payment vouchers prescribed in the accounting manual or issued by the Minister

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Payment of a recoverable salary advance to a council employee shall be authorised by the chief executive.
2. (2) Administrative advances to council employees shall be authorised by the chief executive and shall be accounted for within a month.
3. (3) The chief executive shall not authorise any advance to a council employee who has not accounted for any of the previous advances.
4. (4) The chief executive may authorise payment of an advance to a person or an organisation for the purchase of works, goods or services against a valid bank guarantee or in accordance with the Local Governments (Public Procurement and Disposal of Public Assets) Regulations, 2006.
5. (5) Administrative advances shall not be paid to non salaried members of the council.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The chief executive shall appoint vote controllers, every year after the approval of the budget estimates, who may be the head of a department or section or unit responsible for the votes within the approved estimates of the department or section and ensure that expenditure is not incurred in excess of provisions authorised in the approved estimates, or as may be amended by properly authorised virement, re-allocation and supplementary estimates.
2. (2) While retaining the ultimate overall responsibility for the votes under his or her control, a vote controller may delegate the powers to authorize or order payment for goods, services and works authorised by the contracts committee to his or her deputy or the most senior officer in the department.
3. (3) The chief executive shall appoint bank agents for each official bank account opened by a local government.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The chief executive shall issue departmental warrants to vote controllers every financial year after the approval of budget estimates.
2. (2) The warrants shall give the following details-
3. (a) name of the vote controller; and
4. (b) full details of the vote, including the intended activities for the voted funds.
5. (3) The vote controller shall enter the above details in the vote book and keep them reconciled with the head of finance's general ledger.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Each vote controller and each agent in receipt of a departmental warrant shall maintain a vote book, in the form prescribed under these Regulations, to record commitments and expenditure on all votes under his or her control, including recurrent expenditure, capital expenditure and below- the-line accounts.
2. (2) The vote book shall represent the department's comprehensive and up-to-date record of provisions authorized by the approved estimates or by official warrants, as amended by authorized virement, re-allocations and supplementary estimates.
3. (3) A record must be kept in the vote book of the commitment of funds when local purchase orders, contract certificates and payment vouchers are raised, and their ultimate disbursement when payments have been made.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Vote controllers and their delegates signing cheques and authorizing payment vouchers and supporting documents, including local purchase orders, petty contract vouchers, contract certificates shall register their specimen signatures with the head of finance and head of internal audit and shall notify them of any cancellation or change of the authority.
2. (2) A member of the executive committee or any other councillor shall not be a signatory to any local government council financial document, including cheques, promissory notes or any other financing document.
3. (3) The head of finance shall send copies of all specimen signatures to Administration sub-treasuries and require all staff to satisfy themselves by scrutiny and comparison that signatures on accountable documents, vouchers and cheques match the specimen and in case of doubt, payment procedures shall be delayed until satisfaction is met.
4. (4) Files containing copies of specimen signatures shall at all times be available for the use of the head of internal audit, Auditor General and local government inspectors in the performance of their duties.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Payments to contractors and suppliers arising from the issue of authorized contract certificates and local purchase orders shall be made by a crossed cheque.
2. (2) Petty cash payments may be made by imprest holders in accordance with these Regulations.
3. (3) Open cheques may only be issued in respect of the following-
4. (a) in the designation of vote controllers for encashment and payment of salaries, wages and allowances of support staff;
5. (b) to imprest holders for replenishment of their imprest.
6. (c) to councillors in respect of their emoluments, allowances and other authorized expenses.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An officer shall not make cash payments unless he or she holds an established post, except in cases of emergency where the written authority of the head of finance must be obtained.
2. (2) Under no circumstances shall cash payments be made out of revenue collected.
3. (3) Payments which shall normally be made by cheque on behalf of a higher Council shall not be made by cash at a sub-treasury or from any imprest but shall be referred to administration headquarters for cheques to be drawn
4. (4) Cash payments of personal emoluments, allowances, pensions, and other payments, shall only be made out of funds separately made available for the purpose.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Where it is necessary for an officer to be issued with official cash funds for disbursement on administration purposes for which the normal pre-authorization procedures cannot apply, he or she shall be issued with an imprest.
2. (2) A "general imprest" shall be issued on a regular basis to a sub-accountant or senior departmental officer for the purpose of regular petty cash payments of the sub-treasury or department concerned.
3. (3) A "special imprest" shall be issued to a senior officer of the administration for a specific purpose and time, for example, for the duration of a project, official function or visit.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Each imprest holder is responsible for the full amount of his or her imprest until it has been properly retired and any disbursements from his or her imprest, shall be made against properly certified imprest cash vouchers with supporting documents and receipts and entered in his or her cash book as prescribed in the accounting manual.
2. (2) A safe shall be maintained by the imprest holder to safeguard imprests held in the form of cash and officers holding larger amounts above the authorized standard petty cash, may deposit surplus cash not immediately required in official bank account with the permission of the head of finance, and the Accounting Officer shall be informed accordingly.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Replenishment of an imprest requires the balancing of the cash book and completion of a payment voucher summarizing all transactions and vote codes and submitting them to the head of finance with all supporting documents and a cheque shall be issued which shall restore the imprest to its original amount.
2. (2) Retirement of an imprest requires the balancing of the cash book and the completion of a retirement voucher summarizing all transactions and vote codes and submitting them to the head of finance with all supporting documents and any cash balance shall be paid in and a receipt issued in the name of the imprest holder.
3. (3) Special imprest shall be retired on or before the date specified on the imprest warrant but general imprests shall be retired on or before the last day of the financial year.
4. (4) Imprest shall be repaid when no longer required, or reduced when found to be excessive.
5. (5) Officers who have not retired imprest shall be surcharged and shall not receive additional imprest until the previous imprest is accounted for.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Each head of department shall be responsible for the maintenance of an establishment register recording full personal details and rates of pay of all established staff in the department and the register shall be kept up-to-date in accordance with the approved respective local government structure, to agree with the central personnel records, pay records kept by the head of finance and the nominal rolls upon which the approved estimates are based.
2. (2) At the end of each month, a head of department shall make a return to the chief executive indicating the number of employees and grades and any details of those who have resigned, died or absconded from duty.
3. (3) Personnel departments shall design an appropriate reporting form.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Payment of salaries and pensions shall be a first charge on local government revenue.
2. (2) All employees shall be paid monthly salaries and employees' salaries and pensions shall be due and payable on the last day of each month but arrangements may be made to effect earlier payment, particularly at times of public holidays.
3. (3) All local governments shall be up to-date with salary and pension payments and shall keep a separate bank account for salaries and the chairperson of a council and the Chief Executive shall be held responsible for any contravention of this regulation.
4. (4) Payments for terminal benefits and compensation shall be in accordance with the Workers Compensation Act and other instructions issued by the Minister.
5. (5) Unclaimed salaries shall except in the case of out stations with shift workers or employees on the trek be immediately paid back to the vote from which they were paid using a receipt voucher.
6. (6) In the case of out stations with shift workers or employees on trek, the unclaimed salaries or wages shall be entered into an unclaimed salaries register and locked up in a safe.
7. (7) The employees claiming the salaries or wages kept under subregulation (6) shall sign the register with a witness before receiving the salary and wages.
8. (8) Salaries and wages entered in an unclaimed salaries register shall be paid back by receipt voucher if not collected within five working days of entry in the register.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Payments of employees costs shall, as far possible, be made by direct bank transfer.
2. (2) If deemed necessary by the head of finance, payment may be made by cheque.
3. (3) Only in exceptional circumstances, certified by the chief executive, shall cash payments be made, in accordance with the system laid down in the accounting manual.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The Minister shall issue instructions on payments of local governments emoluments and allowances in accordance with regulation 1 to the First Schedule of the Act

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The Minister shall in consultation with the Accountant General issue the accounting policy and chart of accounts to be used by the councils

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Notwithstanding these Regulations, the accounting procedures, methods, forms, formats of accounting records and other requirements to be used by local governments are as set out in the accounting manual or shall be issued by the Minister in conformity with these Regulations.
2. (2) The accounting manual is an official subsidiary document of these Regulations, and all systems, procedures and controls specified in the accounting manual represent the lawful application of the principles contained in these Regulations.
3. (3) An accounting system, policy or basis shall not be introduced and a change made in the existing system or policy unless the system or change has been approved by the Minister in consultation with the Accountant General and the Auditor General.
4. (4) In order to comply with required accounting systems, the properties, and assets of a local government, shall be properly registered, titles issued, and valued and that requirement shall apply to both movable and immovable properties and assets and it shall constitute a fixed asset register.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (a) a cash book;
2. (b) a journal;
3. (c) a general ledger and subsidiary ledgers;
4. (d) abstracts;
5. (e) an asset register;
6. (f) a vote book.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Each administrative unit shall keep the following accounting records-
2. (a) a cash book;
3. (b) a revenue register;
4. (c) a general ledger; and
5. (d) a vote book.
6. (2) In addition, each parish or ward and village council shall maintain registers of all tax payers and business units and make returns to the sub-county council or the division council as the case may be.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The medical superintendent of a district hospital shall account to the chief executive in accordance with these Regulations.
2. (2) The accounting system in existence at the commencement of these Regulations shall continue until the Minister issues instructions for district hospitals to change from that system.
3. (3) The medical superintendent shall prepare financial statements in accordance with these Regulations and submit them to the chief executive on a monthly basis and the end of each financial year income and expenditure statements shall be prepared and presented to the council as part of final accountability for the year.
4. (4) The accounting officer shall keep the line Ministry responsible for health services informed of the financial status of district hospitals.
5. (5) Conditional grants to district hospitals shall be transferred to the respective hospital without any deductions and in accordance with the conditions attached by the Government.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The officer in charge of a health unit is responsible for the assets and funds and shall ensure accountability to the chief executive and that a bank account is maintained on which money received is banked.
2. (2) Signatories to the bank accounts shall be registered with the sub-county chief and the executive committee of the sub county shall be informed.
3. (3) The officer in charge of a health unit shall maintain a cash book for recording receipts and payments of the health unit transactions and the cash book shall be reconciled monthly to bank statement.
4. (4) The officer in charge of a health unit shall submit monthly financial statements to the sub-county and where the health unit is unable to prepare the financial statements, assistance shall be sought from the sub-accountant of the sub-county.
5. (5) Copies of the financial statements shall be copied to the district chief executive.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Capitation grants shall be transferred to the secondary schools in districts in accordance with the policy governing such grants.
2. (2) The head teacher shall account to the relevant council at the end of the each academic term and income and expenditure statements shall be presented to the council at the end of each calendar year.
3. (3) The head of internal audit of the district shall audit books of accounts of schools and submit a copy of the Audit report to the Local Government Public Accounts Committee.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The head teacher is responsible for the grants, fees and education tax received and shall ensure that a bank account is opened on which money received is banked.
2. (2) Signatories to bank accounts of any primary school shall be registered with the subcounty chief and the executive committee of subcounties shall be informed.
3. (3) A minimum of two signatories shall operate a school account and one of the signatories shall be a non-teacher member of the management committee.
4. (4) The head teacher shall maintain a cash book for recording receipts and payments of the school transactions and the cash book shall be monthly reconciled to bank statement.
5. (5) The sub-accountant shall inspect the school financial records and make a report to the executive committee as regularly as possible.
6. (6) The head teacher shall submit the schools financial statements to the subcounty council for each academic term, and where the head teacher is unable to prepare the financial statements, assistance shall be sought from the sub-accountant of the sub-county.
7. (7) Copies of the financial statements shall be given to the head of finance and the chief executive of the subcounty.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The general control of finances of administrative units shall be the responsibility of the chief executive while the routine financial transactions shall be managed by the sub-accountant

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Principal accounting records shall be kept in strong rooms or fireproof locked cabinets when not in use.
2. (2) An accounting record shall not be removed from the room or safe-storage facility where it is normally kept except for auditing, production in court, or is impounded under legal warrant for fraud investigation and an official receipt shall be obtained.
3. (3) Auditors and inspectors shall be given proper facilities to enable them to carry out their audit and evaluations without having to remove principal accounting records from administration premises.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The originals and copies of vouchers and used receipts may be destroyed six years after the dates of the transactions to which they relate, if they have been audited.
2. (2) If storage difficulties make it desirable to destroy records earlier, the written agreement of the Auditor General shall be obtained and in any case no destruction of records shall take place in less than four years even where the Auditor General is to give authority.
3. (3) The principal accounting books and records shall be retained for fifteen years and the personnel records shall be retained for at least thirty years.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Every local government council and administrative unit shall keep proper books of account and other records in relation to them and shall balance its accounts for that year and produce statements of final accounts within three months from the end of each financial year in accordance with the Public Finance and Accountability Act, 2003.
2. (2) The format and schedules shall be as indicated in the accounting manual or according to the Minister's instructions.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (a) boards of surveys for stores and cash;
2. (b) journalise any late submitted accounting entries;
3. (c) balance all below-the-line ledgers and control accounts;
4. (d) imprest must be fully retired;
5. (e) receive and reconcile all project account details; and
6. (f) balancing of all council's accounts.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The chief executive shall submit the accounts prepared in accordance with these Regulations to the Auditor General for audit in accordance with section 87 of the Act

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Council bank accounts shall be operated by the chief executive and the head of finance of the respective councils.
2. (2) Agency and projects accounts shall have the head of department appointed as a vote controller as a third signatory.
3. (3) A council bank account may only be opened in the official designation of the local government council on the authority of the chief executive.
4. (4) The chief executive at district and municipal council level shall appoint signatories from council employees in respect of all levels of council bank accounts, and a councillor, chairperson, deputy chairperson, the speaker or deputy speaker shall not be a signatory.
5. (5) Council bank accounts shall be operated in accordance with these Regulations and the accounting manual and any supplementary instructions issued by the chief executive and head of finance, so long as the supplementary instructions conform to these Regulations.
6. (6) All funds of local governments shall be banked promptly where banking facilities exist and the accounting officer shall determine the period within which to bank the funds where facilities do not exist.
7. (7) At the close of each financial year, the head of finance shall supply the Auditor General with a list of all council bank accounts opened and in operation at any time during that financial year, and accounts closed during the course of the financial year under consideration shall also be provided.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Subject to Regulation 71, if it is necessary to open a council bank account, the officer concerned shall apply in writing to the chief executive, stating the bank where the account is to be opened, the purpose for which it is required and the person to operate the account.
2. (2) When the opening of the bank account is authorised, the chief executive shall notify the branch of the bank concerned, and the officer who applied.
3. (3) The officer concerned shall make all necessary arrangements with the bank for the supply of specimen signatures and other requirements.
4. (4) All authorized signatories of council bank accounts shall register their specimen signatures with the head of finance and the head of internal audit and shall notify them of any cancellation.
5. (5) The executive at village level shall authorize the opening of the bank accounts and the signatories shall be the village chairperson and the parish chief.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A vote controller, appointed as signatory to a bank account shall reconcile the cash book with the bank statements at least once a month and a reconciliation statement prepared in the form set out in Part VI of these Regulations, every month showing all reconciling items between the cash book and the bank.
2. (2) A bank reconciliation statement shall be prepared in the format indicated in the accounting manual, and entered in the cash book and shall be certified as correct by the head of finance within fifteen days after the end of each month.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Any investment by the council shall be authorized by the council and an investment register shall be maintained showing details of each investment and interest on all investments in accordance with the format provided in the accounting manual and Minister's instructions

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The head of finance may with the approval of the chief executive invest cash surpluses, in excess of normal requirements, in a fixed deposit bank account for a short term period of up to twelve months.
2. (2) A separate ledger account shall be kept for each deposit and the total of the deposits shall balance with the amount in the control account in the general ledger in accordance with the provisions of banking.
3. (3) Interest earned on a fixed deposit account shall be treated as part of council revenue.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A local government may raise funds by borrowing in accordance with the Act.
2. (2) The loan shall be utilised for purposes for which it is intended and a separate loan account shall be opened.
3. (3) The local government shall make progress reports on utilization of the loan funds.
4. (4) The provisions for the loan agreement relating to principal repayment and interest payments must be adhered to.
5. (5) A local government shall borrow after the executive committee has assured the council that repayments shall be met without default and salaries of employees, as well as other satisfactory obligations shall not be affected by the loan repayments.
6. (6) A local government shall maintain a loan register.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A council bank account shall not be overdrawn nor any temporary advance obtained from the bank without the prior permission of the council and the chief executive shall ensure that any permission of the council or other authority required for borrowing under the Act has been obtained before the overdraw or temporary advance.
2. (2) In the event of any account being overdrawn without proper authority, the officer responsible shall refund any bank charges or other losses incurred, including the borrowed amount.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Only cheques drawn on banks in Uganda may be accepted as revenue.
2. (2) Cheques drawn on banks outside Uganda shall not be accepted without the prior approval of the chief executive, who shall be personally liable for any loss resulting from acceptance of that cheque.
3. (3) Post-dated cheques, promissory notes from individuals and other organizations, except those from the Bank of Uganda, National Treasury and Ministry responsible for finance and "I Owe You" shall not be accepted by local governments.
4. (4) If a cheque payment is for a service, that service shall only be provided after the cheque has been cleared through the banking system.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Cheques shall not be cashed for any person except in the case of named officers of the council for the purposes of imprest and the payment of salaries, and even then by written authority of the head of finance

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The head of finance shall maintain a list of dishonoured cheques' defaulters and unless a genuine mistake has occurred, the defaulters shall be refused cheque payment facilities and required to settle their dues in cash, and the law in place regarding dishonoured cheques shall be evoked

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The head of finance shall exercise general supervision over all stores maintained by departments of the council, including storage accommodation, the calibre of stores personnel, and the maintenance of proper accounting records.
2. (2) A head of department shall be responsible for all allocated and unallocated stores maintained in his or her department and in particular with regard to the duties specified in subregulation (1) and the appointment of competent stores control officers and storekeepers.
3. (3) Programme, project stores and assets shall be managed in accordance with conditions set down by the Ministry, line Ministry or donor for the project store and assets.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Heads of department shall consult with the head of finance at intervals of not more than one year on the economy and efficiency of their ordering, storage and accounting arrangements for stores and other assets and the consultations shall determine which methods and control procedures shall be used, over stores and other assets.
2. (2) It is the duty of heads of departments to ensure that the accounting and control procedures for stores and other assets laid down in these Regulations and the accounting manual are followed at all times.
3. (3) Heads of departments are responsible for ensuring that the following items are managed in accordance with the systems laid down in the accounting manual: heavy plant; light plant; working equipment; loose tools and inventories at all premises under their control

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) There shall be a stores section for every district and urban council and every district and urban council shall employ a suitably qualified and experienced officer to be the stores control officer and head of that section.
2. (2) The stores control officer shall ensure that all accounts and procedures in respect of the stores in his or her charge are operating efficiently and effectively at all times, and that the storekeepers are carrying out their duties properly.
3. (3) The stores control officer shall liaise with the head of finance to ensure that the section's stores ledgers are balanced with the stores control accounts in accordance with these Regulations and the accounting manual.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Allocated stores shall be kept to a minimum and restricted to those consumable items required for everyday use and the specialised needs of the department, and for which the full stores procedures of unallocated stores are not justified for reasons of economy and size and in the interests of security, economy or financial control, the head of finance, may require heads of departments to reduce or close down allocated stores, or apply unallocated stores procedures to those departments

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Heads of departments shall ensure that all items of vehicles and heavy plant owned, operated or maintained by their departments are recorded in a register of vehicles and heavy plant in the form set out in the accounting manual

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Heads of departments shall ensure that inventories are kept of items of light plant, working equipment and loose tools issued to workshops, installations, works sites, or to employees for use in connection with their official duties and inventories shall be kept in the form prescribed by the accounting manual

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Heads of departments shall ensure that inventories of the contents of all houses, offices, workshops, hospitals, schools and other enclosures occupied or in the charge of public officers, particularly as to machinery, furniture, movable fittings, equipment and livestock in the form prescribed in the accounting manual are kept.
2. (2) The head of internal audit shall ensure that properties of schools and hospitals are properly registered in the asset registers and the respective bodies managing those institutions informed of the status of the properties.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Heads of departments shall ensure that registers in the form prescribed under the accounting manual are kept of all land and buildings owned, rented or occupied by their departments and where title deeds exist, such shall be kept in a safe by the head of finance, to be inspected annually by the Auditor-General, and a schedule of these assets shall appear as part of annual accounts

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. When an officer entrusted with stores and other assets hands over to another officer, both officers shall sign a handing over certificate, copies of which shall be sent to the chief executive, head of finance and head of internal audit and the handing over certificate shall be accompanied by a comprehensive list of items handed over

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Notwithstanding regulations 81 to 84 all stores shall be centrally controlled, except those in schools and hospitals in which case the institutions referred to shall manage the stores and a schedule sent to the chief executive and the head of internal audit, on quarterly basis

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Disposal of stores and other assets shall be in accordance with the Local Governments (Public Procurement and Disposal of Public Assets) Regulations,

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Any diminution in value of land, buildings, stores and other assets through damage or accident or abnormal wear and tear shall be regarded as a loss and the losses procedures under regulation 112 shall be followed