QR&O: Volume III - Chapter 201 Duties and Responsibilities of Accounting Officers

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Amendment List:

History:

(201.01 TO 201.04 INCLUSIVE: NOT ALLOCATED)

201.05 - FINANCIAL RESPONSIBILITIES OF ACCOUNTING OFFICERS

(1) An accounting officer is responsible for the receipt, custody, control and disbursement of, and accounting for, public funds.

(2) An accounting officer is personally responsible for any payment made by him or by his direction contrary to regulations, or otherwise without authorization, or through error by himself or his subordinates. He shall be required to seek recovery of the amount of any overpayment from the payee.

(3) When an accounting officer has been held liable for an overpayment and has made good the loss he is entitled to be reimbursed to the extent to which recovery has been made.

(4) Except as otherwise prescribed in orders issued by the Chief of the Defence Staff, an accounting officer shall not accept personal funds for safekeeping.

(5) An accounting officer shall not directly or indirectly derive any pecuniary advantage from his position beyond his authorized pay and allowances. He shall not lend, exchange or otherwise apply public funds for any purpose or in any manner not authorized by proper authority and, in particular, he shall not, except as prescribed in orders issued by the Chief of the Defence Staff, cash personal cheques or other negotiable instruments.

(G)

(201.06 AND 201.07: NOT ALLOCATED)

201.08 - RESPONSIBILITY FOR DEBIT AND CREDIT BALANCES IN PAY ACCOUNTS

(1) When an officer or non-commissioned member has been released and his pay account shows a debit or credit balance, the accounting officer shall take all possible steps to recover the debit balance or effect payment of the credit balance.

(2) If the accounting officer is unable to effect payment of a credit balance under paragraph (1) of this article, he shall report the matter through the usual channels to Canadian Forces Headquarters. On receipt of such report, the Chief of the Defence Staff may pass the credit balance to "suspense".

(3) If the accounting officer is unable to recover a debit balance under paragraph (1) of this article, he shall make application through the usual channels to Canadian Forces Headquarters for recovery of the debit balance from:

1. any benefit that may be payable under the Defence Services Pension Continuation Act(Revised Statutes of Canada 1970, chapter D-3) or the Canadian Forces Superannuation Act (Revised Statutes of Canada, 1985, chapter C-17); or
2. any sum payable under
   1. CBI 206.21(Gratuities - Entitlement), or
   2. CBI 206.22 (Gratuities - Calculation).

(1 September 2001)

(4) Where the whole or any part of a debit balance cannot be recovered as prescribed in paragraphs (1) and (3) of this article, the Chief of the Defence Staff shall refer the matter to the Judge Advocate General.

(5) Where, in the opinion of the Judge Advocate General or the Department of Justice, the Crown has a legally enforceable claim in respect of the debit balance, the Judge Advocate General shall initiate claims action.

(6) Where, in the opinion of the Judge Advocate General or the Department of Justice, the Crown does not have a legally enforceable claim for the debit balance, it shall, subject to the concurrence of the Minister, be held in "suspense".

(7) When it is reported that a debit balance exists as a result of previous service in the Canadian Forces, the amount of that debit balance shall be recovered forthwith from the pay and allowances of the officer or non-commissioned member concerned.

(T) (T.B. 829184 of 28 August 2001 effective 1 September 2001)

(201.09 TO 201.99 INCLUSIVE: NOT ALLOCATED)