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Updated 8 Oct 2026, 02:43

Laws
Financial Regulations
Part II
s 213

In forceAs enactedCurrent version · As enacted

Contents

Financial Regulations

Find in this law

1These regulations may be cited as Financial Regulations and shall apply only to Government Public Accounts.
2Instructions of a transitory nature or of limited application shall be issued in the form of Treasury Circulars.
3If special accounting instructions are necessitated by local or departmental circumstances, the proposals of the Head of Department concern...
4It is the duty of all officers to be conversant with Financial
5It is the duty of all accounting officers to draw attention to
6Questions of interpretation or other problems arising out of these Financial Regulations shall be referred to the State Financial Of-ficer.
7The attention of Accounting Officers in supervisory posts is especially drawn to the need for adequate checks. The following sum-mary of va...
8thJANUARY, 1983 65 Regulation 17.7 Accounting Officers to check cash and stamps with Cash Book/Petty Cash Book and to check payments in at fr...
810.

12The State Financial Officer may delegate or depute to Treasury
12Officers such duties as will ensure that:-
13The term ''Controlling Officer' means an accounting officer authorised by warrant issued under the hand of the State Financial Of-ficer to...
14All Heads of Departments and Controlling Officers are per-sonally responsible for the due performance of the financial duties of their depa...
15The term 'accounting officers' includes every public officer who is charged with the duty of collecting, receiving or accounting for, or wh...
17All accounting officers are personally responsible for the proper collection and custody of all public money receivable by them and for its...
8thJANUARY 1 1983 authorised officers all books, records and vouchers in his charge; 17.15 reply without undue delay inquiry addressed to him...
18It must be clearly understood that, although an officer may delegate the work incidental to his office to a subordinate officer, he cannot...
19All warrants authorising expenditure cease absolutely on the
20The introduction of new accounting records, forms and documents or the modification of existing accounting records/ forms a. and documents...
2124. Authority for Expenditure 25. The authority for expenditure of public funds is by Enactment or Order in accordance with the Constitut...
26A Controlling Officer shall not incur any expenditure until he has received a Treasury Warrant signed by the State Financial Officer.
27When through unforeseen circumstances it becomes necessary for a Controlling Officer to apply for authority to incur additional ex-penditur...
28A Supplementary Warrant will be required for all expenditure which is in excess of the total amount authorised in the Treasury War-rant for...
29Every form of application for a Supplementary or Virement
30The issue of a Supplementary Warrant or a Virement Warrant will not be consi< lered unless it can be shown why the expenditure could not ha...
31Except in accordance with any written law, no addition to the public offices provided under any head of estimates may be made or may the ap...
32When a Controlling Officer considers it necessary to incur ex-t penditure on a service for which there is provision in the Estimates but in...
3338. Annual Estimates of Revenue & Expenditure 39. The ~~financial year" means a period of twelve months ending on the thirty-first day of...
40Heads of Departments and Controlling Officers shall prepare, in accordance with instructions issued by Treasury Circular, Draft Annual Esti...
41Heads of Departments and Controlling Officers shall prepare, in accordance with instructions issued by Treasury Circular, Draft Annual Esti...
4244. 70 - - -...... -.. -............. - - - Control of Expenditure)
45Heads of Departments and Controlling Officers are to exercise strict economy over the votes under their control. Money shall not be spent m...
46Every Controlling Officer shall keep a Vote Book in such form as will clearly show at any time in respect of each Head for which he is resp...
48Controlling Officers shall reconcile their Vote Books with the
49The date of receipt or payment governs the date of the record of the transaction in the accounts. Payments shall not be made before they ar...
50Unallocated stores shall not be drawn for use on a work before they are required in order to utilise provision in the Estimates which would...
51Credits to expenditure votes are not permissible except when made in adjustment for overpayments, or when made in adjustment of sums incorr...
52Expenditure shall be classified strictly in accordance with the
53When a Controlling Officer finds it necessary to incur expen-diture through an officer of another Department he shall authorise such expend...
54Holders of Departmental Warrants shall submit monthly to the officer issuing the warrant a statement of expenditure incurred.
55Controlling Officers responsible for ''Other Charges Special Ex-t penditure'' shall periodically review each item of such expenditure in ·...
56In the case of 110ther Charges Annually Recurrent," Heads of
5760. Payments - General 61. All payments entries in the accounts shall be vouched for on forms provided by the Treasury.
62Payment vouchers shall be made out in ink or indelible pencil or shall be typewritten. The classification shall be quoted in full as descri...
8thJANUARY, 1983 63. All vouchers shall be signed in full, in ink or indelible pencil, by the Controlling officer or by an officer authorised...
64Separate vouchers shall normally be used for separate sub-heads and for the payment of different services, especially in cases where each h...
65Each payee's name shall be shown in full. No voucher shall be made out as payable ''to the undersigned'' or to any persons other than those...
66All vouchers shall contain full particulars of each service, such as dates, numbers, quantities, distances and rates, so as to enable them...
67The following particulars as may be applicable shall be given on vouchers:- 67.1 67.2 reference to the Tender Board's authority and to the...
68In cases where a payment is covered by special authority a cer-tified copy of the authority shall be attached to the voucher. It is insuf-f...
69Vouchers shall be fully supported by Government Indents,
70Vouchers in respect of contract payments shall refer to the full title and official reference number of the Contract, and shall be sup-port...
71Should an original invoice or certificate be mislaid a duplicate shall be obtained and submitted with a certificate to the effect that the...
72In cases where public officers present claims for small
73The officer who signs the voucher thereby certifies to the ac-curacy of every detail therein. He will therefore be held responsible that th...
75The following certificate shall be completed on each invoice relating to the purchase of any stores classified in accordance with Regulatio...
76The Certificates issued in accordance with Regulation 75 must clearly indicate the classification and acceptance of stores where multiple p...
77All payments shall be made as soon as possible after accounts are rendered or services are performed. Discount allowed on any ac-count shal...
78Acknowledgements of payments made in cash shall be obtained t at the time of payment: except that in the case of payments of wages and all...
79In the case of continuous payments to a Bank or a third party, the authority shall be filed for reference. Where it is impossible tore-tain...
80When payment is made to a person other than the one named in the voucher, the original authority under which it is made shall be at-tached...
81All cash vouchers, cheques and receipt forms on the reverse of cheques shall be stamped with the appropriate stamp duty unless ex-empted fr...
82An acknowledgement given by an officer for money paid to him by way of salary, wages, allowances, payments in reimbursement of 75 Signing c...
83All payments of $150 or more shall normally be made by cross-ed cheques signed by two officers appointed by the State Financial Of-ficer.
84In those cases where an 110pen" cheque in excess of $150 is re-quired for payment to an individual the Identity Card number must be stated...
85Under no circumstances will a crossed cheque be "opened" for a limited company. In the case of other business firms a written re-quest to...
86Except where specific authority has been given to Agents or
87Any sums recoverable from payments due shall be recorded on the payment vouchers.
88Treasury Accountants or Sub-Accountants -,shall satisfy themselves that vouchers are in order in all respects. Before payment all vouchers...
89All vouchers and supporting documents when paid shall be stamped with the word ''PAID'' in order to avoid double payment.
90Payment vouchers shall be entered in the Cash Book im-mediately on payment and numbered consecutively from No. 1 up-wards monthly, in the o...
91Payment Vouchers shall not be made out for inter-departmental payments. Any necessary transfer from one departmental head to another shall...
225
92Payments made on behalf of other Governments or Administra-tions shall be supported in the accounts by a copy of the relevant voucher which...
93100. 76 - -... ---.... -... - -... - - - - - Sth.January, 1983
101Payment of Personal Emoluments and Pensions
102Salary sheets, except for payment through the Treasury Central
103Personal Emoluments paid through the Treasury Central
104If he so wishes an officer may on written request to the State Financial Officer, through the Head of his Department, have his salary or wa...
105The Head of Department is responsible for making ar-rangements for the payment in cash of salaries and wages in his Department and is to en...
106No alteration or amendment shall be made to a salaries or wages voucher after it has been passed for payment by the Treasury. In cases wher...
107Salary for a broken period of a month is calculated according to the number of days in the particular month; for example, salary for four...
108Payments to
109When an officer is transferred from one department to another, the Head of the transferring Department shall prepare a Last Pay Cer-tificat...
110When an officer is about to proceed on leave or on duty outside the State and it is necessary for arrangements to be made for the pay-ment...
111A Life Certificate shall be required in the case of emoluments Life payable to a bank or agent within the State on behalf of an officer who...
112All pensions shall be paid under arrangements made by the t
113
116Advances
117Officers and overseas agents are prohibited from advancing any
118The terms and conditions for the granting of advances for
119An officer who desires an advance when proceeding overseas on a course or on leave shall make application to the Head of his Department. In...
120The State Financial Officer is authorised to advance a sum not exceeding one month's salary to an officer arriving on first appoint-ment fr...
121Recovery of advances of salary will be effected in one instal-ment unless otherwise directed by the State Financial Officer. 79 Advances of...
122Last Pay Certificates shall show any outstanding balance of an advance issued in accordance with Regulation 109.
123Heads of Departments are responsible for seeing that advances are promptly recovered in accordance with the terms under which they are made.
124Heads of Departments are responsible for ensuring that the total advances under their control are agreed with the corresponding Treasury ac...
125
141Deposits
142The Head of Department is responsible for the correct keeping of deposit accounts under his charge. Deposit accounts shall be open-ed accor...
143Deposits shall promptly be brought to account on a Treasury receipt form which shall state the name of the depositor and the nature of the...
144When a person wishes to withdraw a deposit or part of a deposit the Head of Department must satisfy himself that such person is en-titled t...
145The Head of Department is responsible for ensuring that the total deposits under his control are agreed with the corresponding Treasury acc...
146A list of deposits which remain unclaimed on the expiry of a period of five years after the due date of repayment shall be posted in a prom...
147If a Head of Department receives a request for the repayment of a deposit which has been transferred to revenue in accordance with Regulati...
148160. Imprests & Special Advances t 161. If it is necessary for any officer to have at his disposal, for disbursement on the public servic...
162Imprests and Special Advances shall be used only for the specific purposes for which they are issued and shall be accounted for without del...
163When an Imprest has to be replenished the Imprest Holder shall submit properly completed payment vouchers to the Treasury who shall enter t...
164Imprests shall be accounted for as directed but in any event on or before the 31st. December each year, any unexpended balance be-ing paid...
165In the event of any Imprest or Special Advance not being settled within the period specified, the Imprest Holder shall send to the Treasury...
166170.
171Collection of Revenue
172An Accounting Officer who experiences difficulty in collecting money due to Government, whether from Public Officers or others, shall repor...
173All Heads of Departments responsible for the collection of revenue shall render by the 31st March on forms provided by the Treasury, a retu...
175The responsible officer ma:y be held liable if revenue has become irrecoverable through delay in enforcing recovery.
176If at any time the public revenue sustains a loss by reason of the neglect or fault of any officer, he may be liable to surcharge.
177Outstanding items of revenue shall not be accounted to a revenue sub-head as a charge against an advance or suspense account pending the co...
178180.
181Receipt of Cash, Cheques etc.
8thJanuary, 1983
182A separate receipt form shall be issued to each individual from whom money is received, except in the case of the sale of postage t stamps....
183All regular collectors of revenue, other than the Treasury, who receive in their public capacity any duties, taxes, licences, fees, rents o...
184Whenever an Accounting Officer not being a regular collector of revenue comes into receipt of public money, he shall pay it to the Treasury...
185If for any reason payment of an amount due to Government is tendered to an officer who is not a collector of revenue, the officer concerned...
186Between the time of receipt and the time of payment into the
187In cases where revenue is collected by adhesive stamps, the stamps shall be cancelled by the proper officer in such manner as will reasonab...
188Sums of any amount may be accepted provided that they con-sist of currency which is legal or customary tender in Brunei. No other currency...
189Cheques drawn on Banks in Brunei may be accepted free of, Commission commission provided that they are made payable to the Brunei on cheque...
190The receiving officer shall see that cheques are complete in that Receipt of the dates are valid, that the amounts are correct and agree wi...
191Bills of Exchange, post-dated cheques and promissory notes shall not be accepted without the prior special authority of the Treasury.
192Collectors of Revenue should ensure that members of the public are fully notified that they should demand official receipts for all moneys...
193Whenever collections are paid into the Treasury, or as soon as possible after they have been paid into a Bank, a Collector's Statement toge...
194''Recoveries of overpayments of voted expenditure'' shall be ac-counted as follows:-
195200.
201Receipt Forms
202The printing and supply of all receipt forms shall be under the control of the State Financial Officer. The Printer shall be instructed to...
203The State Financial Officer shall instruct the Printer to in-dependently notify the Auditor-General of all Receipt Forms printed. The Prin...
204All recipients of receipt forms shall record them in a register of a type approved by the State Financial Officer. Forms shall be kept unde...
205Receipt forms shall be carefully checked by the Department when received from the Treasury and again by each officer receiving them. Such o...
206Receipt forms shall not be transferred from one Department to 9
207When it is found necessary to cancel a receipt form, all forms with the sanie serial number shall be endorsed ''cancelled" and sign-ed by a...
208When a receipt form is spoilt it shall be cancelled and dealt with as in Regulation 207. On no account may a receipt form be issued which b...
209If a copy of an issued receipt form is applied for, a certified true copy may be furnished. A new receipt form shall not be issued unless p...
210Completely unused books of receipt forms which are in excess of requirements or are obsolete shall be listed and returned under seal to the...
211All used books of receipt forms and all partly used books of ob-solete receipt forms shall be retained under lock and key for inspec-tion b...
8thJANUARY 1 1983 Loss of or damage to receipt forms. Use of Journal Vouchers. Preparation of Journal Vouchers. Journal Vouchers to be entered...
212Heads of Departments shall notify the State Financial Officer of the loss of or damage to unused receipt forms on their charge 1 and these...
213216. journal Vouchers
217Any transac;tion in the accounts which does not involve the receipt or payment of cash shall be accounted for by means of a Jour-nal Vouch...
218Journal Vouchers shall·be numbered consecutively from No 1
219There shall be entered in the places provided on the Journal
220Journal Vouchers shall be signed only by Officers authorised to sign Payment Vouchers.
221Journal Vouchers shall be prepared by departments as soon as possible after the relevant transactions have arisen and shall be for-warded t...
222Appropriate entries shall be made in all Vote Books in accor-dance with Regulation 46.
223225.
226Custody of Public Money and Documents
227Cash balances shall be kept to the minimum necessary to make 1
8thJANUARY 1 1983 in a safe overnight shall not exceed $11000.00 without the approval of the Treasury.
228The safe custody of cash in transit between Government offices and Banks or Treasury or between an office and paying out or collec-ting poi...
229Strong-room doors/ safes and cash boxes shall be provided by the Treasury, to which all app1lications shall be sent, and they shall not be...
230Accounting Officers are responsible for maintaining their strong-rooms, safes and cash boxes in proper order. Safes shall be built into the...
231Loss of or damage to a strong-room, safe or cash box shall im-mediately be reported to the State Financial Officer and the Auditor General.
232Duplicate keys of all strong-rooms, safes and cash boxes shall be lodged with the Treasury. Such duplicate keys shall be cleaned and oiled...
233The loss of a key of any strong-room, safe or cash box shall be Loss of keys. reported immediately to the State Financial Officer and the A...
234An Officer assumil)g charge of a strong-room, safe or cash box shall satisfy himself that the duplicate key, if any, has been deposited in...
235The Head of Department is responsible for maintaining a record of all strong-rooms, safes and cash boxes held on his charge. The record sha...
236A register shall be kept of all articles deposited for safe custody and a form of receipt shall be issued for every article so deposited. T...
237N9' officer shall keep or allow to be kept in any Government strong-room, safe or cash box under his charge any money except public m~ney...
238All remittances, articles or documents of value sent through the post shall be sent by registered post.
239A register of cash remittances received through the mail shall be maintained in which shall be entered the details of the remittances, the...
240All classes of account books and Treasury records both in use and completed shall be carefully preserved and secured. Approval for their de...
241
245
246Bank Accounts and Cheques
247Cheques drawn on Government Bank·accounts shall be signed by two designated Officers and the amounts so drawn shall be within such limits a...
248The use of a Government Bank account for any but official tran-sactions is prohibited.
249Accounting Officers are prohibited from overdrawing Govern-ment Bank Accounts.
250Government cheque books should be examined immediately upon receipt from the bank to see that no cheque forms are missing. This checking sh...
252When a cheque is spoiled it shall be cancelled and affixed to the
253Any cheque which has not been presented at the end of six months from the date of issue shall be treated as stale and a fresh che-que may b...
254If the payee of a Government cheque notifies the officer who issued it that the cheque has been lost or mislaid before payment, the officer...
255The balance of the Bank account as shown in the Bank State-ment shall be reconciled with the balance as shown in the Cash book at least onc...
256Drafts, telegraphic transfers, letters of credit, etc. may only be issued through the Treasury.
257260.
261Handing Over Statements
262Checking on
263Receipt forms which have not been subject to audit and are handed over shall be checked and recorded on the Handing Over Statement. Keys to...
264The handing over of all keys and receipt forms for duplicate keys shall be recorded in the Statement. Books to be balanced. • '
265The Cash and Imprest Cash Books, Stamps Register, Register of -",
266Any discrepancy between the actual and book balances shall forthwith be reported to the State Financial Officer, with a copy to the Auditor...
267270. Periodical and Surprise Boards of Survey on Cash and Stamps.
271Annual Boards
272The Mentri Besar may appoint Surprise Boards of Survey periodically on the cash, stamps and items held in safe custody in charge of Heads o...
273Annual and Surprise Surveys of the Stock of stamps and postal
274The appointment of Boards of Survey shall be kept strictly con-fidential by all concerned.
275Accounting Officers shall be present while a Board is being held on cash 1 stamps and items held in safe custody in their charge. In the ca...
276The Board shall count the cash and stamps on hand including items held in safe custody and the contents of all strong-rooms/ safes and cash...
277When the cash under survey is that of an Imprest Holder, the
278Should the verification of cash, stamps and items held in safe custody be interrupted, the strong-room, safe or cash box containing the unv...
279The Reports of Boards shall be prepared in quintuplicate and Reports of signed by each Member. Copies shall be sent to the Mentri Besar 1 t...
8thJANUARY 1 1983 279.4 Where appropriate the Bank Reconciliation supported by a Bank Certificate of Balance. 279.5 The name and designation o...
280Surpluses and
281A Board of Survey which discovers any serious shortage shall report the matter at once to the Head of Department concerned to enable him to...
282285.
286Losses of Public Money, Stamps and Stores
287A Report on all suspected losses, even if they have been made good, shall be made immediately. The Reports are required in duplicate, the o...
288It is not within the discretion of any officer to withhold a Report of any case in which a theft, fraud, misuse or loss is known or suspect...
289If after preliminary investigation the Head of Department has reason to suspect that the loss is due. to theft, criminal misappropria-tion...
290Investigations into each case of loss shall be carried out by the
8thJANUARY, 1983 93 290.1 A preliminary Report shall be made to the State Financial Officer and the Auditor General. 290.2 Unless the State Fi...
37 Whether the matter has been reported to the Police and if so, with what results. 3.8 If no report has been made to the Police, state the...
39 What arrangements were in existence for safe-guarding the moneys or stores in question and whether arrangements had been regularly and pr...
291A specific answer to each of the questions in Regulations 290.3.1 to 290.3.15 shall be furnished, the numbered reference to···· each questi...
292A fine imposed by a Court in a case of misappropriation of public money and stores shall not be applied directly to make good the loss. The...
293Authority for
294300.
301Write-off
302_... Applications for the authorisation of write off of losses or defi~ • ciencies of public moneys shall be made to the State Financial Of...
303Applications for the authorisation of write off of losses or defi~
304The procedure of initiating the disposal of condemned, unser-viceable, and obsolete stores outside the terms of Regulations 301.1, 301.2, a...
305Regulation
305The disposal of stores following the conclusion of the procedure under Regulation 304 shall, unless otherwise direct'ed by the Mentri Besar...
306Applications for the authorisation of the abandonment of ir-recoverable amounts of revenue, debts, and overpayments shall be made to the St...
307Sub-Accountants
308Every sub-accountant shall keep a Cash Book in which he shall enter all sums of public money received or paid by him. He will balance the C...
309All cash and cheque transactions will be entered in the Cash
310Except as specially prescribed, the following statements and ac-counts, as may be applicable, shall be rendered monthly to the State Financ...
311When the monthly accounts are received in the Treasury they shall be checked with the supporting vouchers, and any item insuffi-ciently acc...
312
315
316Departmental Accounts
317For departments operating public utilities e.g. Electrical
318Heads of Departments shall submit to the State Financial Of-ficer for consideration and approval any proposed supplementary financial regul...
319No financial adjustment shall take place on account of services rendered by one department to another or in respect of the transfer of allo...
320No cash transactions shall take place between departments. Ad-justments shall be effected by means of Journal Vouchers.
321326.
327Tenders and Contracts
328Where works, services, and stores exceed $5000 in cost, tenders procedure shall be followed.
329A Tenders Board shall be appointed by His Highness the Sultan annually, to receive and examine tenders, and to make recommenda-tions to the...
330A quorum of the Board shall consist of half of the total member-ship and in the event of an odd number, half of the next highest even numbe...
331All recommendations of the Tenders Board, but not an account of its discussions, shall be recorded in Minutes, which shall be laid before t...
332The Mentri Besar shall notify his approval or otherwise to the Chairman of the Tenders Board, and one copy of his letter together with the...
333Where a tenderer, on being informed of the Government's ac-
334When tenders are invited the fullest possible publicity shall be given to the fact, and the following procedure shall be observed: 99 334....
335Where Heads of Departments consider that, because of the nature of the goods or services required, the Tenders procedure is in-appropriate...
336Whilst an offer or tender by a person or firm and its acceptance by the Government is in fact a contract, for the purpose of these Regulati...
337Generally, the acceptance of a tender for works or services as provided for in Regulations 331 and 332 will lead to the signing of a Contra...
340It is the responsibility of Heads of Departments to ensure that any variation to a Contract receives due authorisation. In the event of any...
341Miscellaneous
342Facsimile signature stamps shall not be used on any original ac-counting letters or forms.
343The pages of all account books shall be serially numbered. If the numbers are not printed they shall be inserted in ink before the page is...
344The use of green pencils and ink for accounting purposes is restricted to the Audit Department.
345No Court fees are payable by the Government in an action against a private person or company. But if the Government is sue-cessful in an ac...
348When the amount due to Government under a judgment or order has been brought to account as a court deposit the officer who instituted the s...
349Communications with other Governments or with Government
350A Treasury Officer on inspection duty will be provided with a letter of authority signed by the State Financial Officer, identifying him as...
351500. 101 Use of facsimile signatures. Pages in Account Books to be numbered. Green Pencils and Ink. Accounting for sums recovered and co...

501Introduction
502Re~onsibility
503Classes of
504Unallocated Stores are stores the cost of which is charged in-. itially to an Unallocated Stores Account. Such Accounts are statutory fund...
505Allocated Stores are stores in respect of which the vote of charge is known when the stores are purchased, or are received from Unallocated...
506Stores may be classified differently in Departments depending on the use made of them e.g. stationery in the majority of Depart-ments will...
507510.
511Purchase of Stores
512Controlling Officers shall not purchase stores in excess of their requirements. They shall be liable to make good any loss that may result...
513Every officer authorising or recommending a procurement shall ensure after making reasonable enquiries that the item to be procured is the...
514Where stores not exceeding $5000 in value are purchased without public tender under Regulation 327, that Regulation shall not be evaded by...
515When requisitions are placed on Government Departments, the appropriate form of requisition shall be used to suit the needs of the supplyin...
516When orders are placed on the Crown Agents, Crown Agents'
517When orders are placed under Regulations 511.3 and 511.4 an approved form of Indent shall be used. Each Indent shall show the full specific...
518The Controller of Govern1nent Stores & Supplies shall issue periodical lists of Common User Store3; such Stores will be held by the Contro...
519Suppliers shall be informed that all goods ordered shall be con-signed to the appropriate Department or Section and under no cir-cumstances...
520
530
531Landing of Stores
532Packages shall be carefully checked with the Bill of Lading or
533Whenever practicable packages shall be weighed before delivery is taken and the weight compared with the particulars on the packages or the...
534Packages bearing signs of damage or loss or of having been tampered with shall, before delivery in accepted by the consignee, be opened and...
535If the stores are received in good order the consignee shall give the carrier/ s agent a clean receipt on the Bill of Lading.
536If any stores are short-landed or not received by the consignee or are damaged the Bill of Lading shall be endorsed accordingly and a certi...
537It is important to submit claims with the least possible delay and with all available documentary evidence, such as a certificate by the ca...
538Stores shall be removed from the port of entry as soon as possi-Removal of ble after clearance and in any event within seventy-two hours th...
539549.
550Receipt of Stores
515Except where self indexing ledgers or inventories are used the records shall be indexed so as to permit ready reference to any par-ticular...
552The reference of the vouchers on 'Nhich stores are received shall be recorded against the entries in the ledger or inventory, and the folio...
553Unallocated Stores shall have an issue valuation assigned to them as soon as possible. This valuation shall be the total amount charged to...
554If, after issue, any items obtained from Unallocated Stores are found to be surplus to requirements they may, if in a condition accep- • ta...
555
559
560Issue of Stores
561When stores are required a requisition signed by an officer authorised by the appropriate Head of Department to draw stores shall be submit...
562The references of the vouchers on which stores are issued shall be recorded against the entries in the ledger or inventory and the folios o...
563Transfers of Allocated Stores to other departments shall normal-ly be made without financial adjustment. In certain circumstances 106 -I ·~...
564With the exception referred to in this regulation Stores may not be issued or sold to Government officers in their private capacity or to p...
565Where stores are issued under the provisions of Regulation 564, the appropriate contract number shall be recorded on the issue voucher. tr...
566Unallocated Stores shall not be issued on loan. Allocated Stores
567When stores, whose writing off has been authorised in terms of
568When losses are written-off the authority shall be quoted on the relevant issue voucher together with a reference to the authority for and...
569Losses of Unallocated Stores shall be written-off at the current issue price.
570574.
575Supervision, Custody and Control of Stores
576Every officer having charge of Government stores is personally responsible for safeguarding them and seeing that they are properly sheltere...
578A register of such inspections shall be maintained and shall also include details of Boards of Survey held under Regulation.> 586- 595. The...
579Every officer having charge of Government stocks of stores shall furnish at the end of each quarter to his Head of Department:- 579.1 a li...
580Bin cards for recording receipts, issues and balances of stores shall be kept. This Regulation does not apply to stores where the 108 ~ ~--...
8thJANUARY I storekeeper is necessarily responsible both for the stock and for store record, nor where special dispensation not to keep bin ca...
581In the case of stores held under a Stocks or Trading Account a
583585.
586Boards of Survey on Stores
587The procedure for Boards of Survey shall be as follows:- 109 587.1 The Survey shall begin on the first business day after 31st. December un...
588The appointment of these Boards shall not relieve Heads of Departments or their representatives of their responsibility for ascer-taining b...
589The Mentri Besar shall appoint Standing Boards of Survey as may be considered necessary for the purpose of inspecting and mak-ing recommend...
590The Board shall submit reports of their findings to the Mentri Boardls Besar through the State Financial Officer. A copy of the report shal...
591The appropriate authorisations for write-off and disposal of stores surveyed under Regulation 589 will be issued by the Mentri Besar, copie...
592Boards of Survey shall not include the officer in charge of the stores to be surveyed nor officers of the Audit Department.
593595. Handing over Stores, Furniture, Equipment, etc.
596When an officer is about to relinquish the duties of his post he shall check the stores in his charge with his successor, and both of-ficer...
597In cases where, owing to the number of items, it is impossible to check all the stores, a test check shall be made and a certificate given...
598A detailed schedule of surpluses and deficiencies shall be sign-ed by both officers and attached to the certificate together with an ex-pla...
599In the event of any omission to report deficiencies the officer taking over will himself be liable for all such deficiencies.
600If the outgoing officer is unable to hand over personally, his suc-cessor shall apply to the Head of Department for the appointment of a Bo...
601When an officer is about to vacate furnished quarters in his char:ge he shall inform the Furniture Officer who shall check the fur-niture o...
602In the event of any breakages or deficiencies the outgoing of-ficer shall furnish particulars, in writing, to the Furniture Officer togethe...
293
603650.

651The Auditor General or any officer deputed by him shall have access to all records/ books, vouchers, documents, cash,· stamps, securities...
652It is the duty of all accounting officers to reply without undue. delay to queries addressed to them by the Auditor General, giving ful- •...
653The Auditor General's examination and enquiry into the ac-counts of accounting officers shall not absolve any officer from his responsibili...
654
660Made this 2nd. day of December, 1982. DATO PADUKA HAJI JUDIN HAJI ASAR Clerk of Council, Brunei. Di-chetak oleh A WANG HAJI MOHD. YUNOS BIN...

Financial Regulations · As enacted · Part II

Section 213

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Financial Regulations · s 213

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Updated 8 Oct 2026, 02:43