Finance (Control and Management) Act

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
THE FINANCE (CONTROL AND MANAGEMENT) ACT
CHAPTER 347 OF THE LAWS OF ZAMBIA
CHAPTER 347 THE FINANCE (CONTROL AND MANAGEMENT) ACT
THE FINANCE (CONTROL AND MANAGEMENT) ACT
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Section
1. Short title
2. Interpretation
PART II
CONTROL AND M ANAGEMENT OF PUBLIC F INANCE
3. Functions of Minister
4. Controlling officers
5. Accounting officers
6. Bank accounts
7. Gross revenues to be paid into bank accounts
8. Establishment of funds and working accounts
9. Recoverable advances
10. Losses of money or stores and disposal of stores

be paid into bank accounts
8. Establishment of funds and working accounts
9. Recoverable advances
10. Losses of money or stores and disposal of stores

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PART III
SURCHARGE OF SALARIES AND PENSIONS AND SECURITY ATTACHMENTS
11. Surcharge
12. Interim and final orders of surcharge
13. Security attachment of property of officer
PART IV
M ISCELLANEOUS
14. Secretary to the Treasury to have access to accounts
15. Internal audit
16. Functions of Auditor-General in respect of statutory corporations, etc.
17. Unauthorised use of public moneys or public stores
18. Regulations
CHAPTER 347
FINANCE (CONTROL AND MANAGEMENT) 24 of 1969
7 of 1980
31 of 1996
An Act to provide for the control and management of the public finances of the
Republic of Zambia and for matters connected therewith.
[8th August, 1969]
PART I
PRELIMINARY
1. This Act may be cited as the Finance (Control and Management) Act. Short title
2. In this Act, unless the context otherwise requires- Interpretation
"accounting officer" has the meaning ascribed to it by section five;

Short title
2. In this Act, unless the context otherwise requires- Interpretation
"accounting officer" has the meaning ascribed to it by section five;

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"advance" means any recoverable sum of money issued pursuant to section nine;
"appropriate Minsiter" means the Minister administering any statutory board,
commission or fund established under any written law;
"Auditor-General" means the Auditor-General appointed pursuant to the
Constitution;
Cap. 1
"controlling officer" means any officer designated as such pursuant to section four;
"Government agency" means any unincorporated person or body of persons to
which functions exercisable on behalf of the Republic, involving the use of
public moneys or stores, are delegated by or under any written law;
"Government building" means any building owned or occupied by the Republic and
used for governmental purposes, but does not include any building used
and occupied as residential quarters by officers or military personnel;
"head of expenditure" means a head of expenditure shown in the estimates of
revenue and expenditure in respect of a financial year approved by the
National Assembly pursuant to the Constitution;
Cap.

shown in the estimates of
revenue and expenditure in respect of a financial year approved by the
National Assembly pursuant to the Constitution;
Cap.

1
"imprest" means a fixed sum advance, disbursements from which are repaid at
specified intervals;
"internal auditor" means any person designated as such pursuant to section fifteen;
"officer" means any public officer;
"public accounts" means all accounts required under law to be kept by Ministries,
Departments or statutory corporations in respect of transactions involving
assets or liabilities of the Republic;
"public moneys" includes-
(a) all revenues and all moneys raised or received for the purposes or
benefit of the Republic; and
(b) all stamps, bonds, debentures and other securities raised or
received by or on behalf of or for the benefit of the Republic;
"public stores" means all chattels of whatsoever nature belonging to or in the
possession of or under the control of the Republic; and

f the Republic;
"public stores" means all chattels of whatsoever nature belonging to or in the
possession of or under the control of the Republic; and

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"Secretary to the Treasury" means the Secretary to the Treasury of the Ministry
responsible for finance and economic development. (As amended by Act No. 31 of 1996)
PART II
CONTROL AND M ANAGEMENT OF PUBLIC F INANCE
3. The Minister shall, subject to the provisions of the Constitution and this Act,
have the management, supervision, control and direction of all matters relating to the
financial affairs of the Republic which are not by law assigned to any appropriate Minister. Functions of Minister
Cap. 1
4. (1) The Minister shall designate, in respect of any head of expenditure provided
for in any financial year, an officer who shall be a controlling officer. Controlling officers
(2) Every controlling officer shall be charged with the duty of controlling, subject to
any directions by the Secretary to the Treasury, the expenditure on any service in respect
of which public funds have been appropriated under that head.

y directions by the Secretary to the Treasury, the expenditure on any service in respect
of which public funds have been appropriated under that head.

(3) Every controlling officer shall be the Chief Accounting Officer in respect of all
public moneys collected, received or disbursed and in respect of all public stores received,
held or disposed of by or on account of the Ministry or Department or service for which
such head is provided. (4) Every such controlling officer shall, subject to the provisions of this or any other
written law, define in writing the extent to which the functions conferred or imposed upon
him may be exercised or performed on his behalf by any accounting officer under his
control and shall give to every such accounting officer such directions as may be
necessary to secure the proper exercise or performance of such functions by such
accounting officer. (5) Every such controlling officer shall, if so required by the Secretary to the
Treasury, to the extent that he is responsible for the control of public moneys, certify
under his hand, subject to such explanation or qualification as he may think necessary,
the correctness of such accounts as may be under his control, and the propriety of any
charge shown therein.

qualification as he may think necessary,
the correctness of such accounts as may be under his control, and the propriety of any
charge shown therein.

(6) Every controlling officer shall, in respect of each financial year, prepare for the
examination and certification of the Auditor-General, appropriation accounts for each head
of expenditure under his control, giving adequate explanations for variations between
estimated expenditure and actual expenditure, if any.

each head
of expenditure under his control, giving adequate explanations for variations between
estimated expenditure and actual expenditure, if any.

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(7) Upon certification by the Auditor-General, the controlling officer shall submit
forthwith the appropriation accounts referred to in subsection (6) to the Secretary to the
Treasury for incorporation in the financial report required to be laid before the National
Assembly under Article 124 of the Constitution. Cap. 1
(8) Every controlling officer shall, in respect of each financial year, prepare for the
examination and certification of the Auditor-General, a classified statement of revenue for
heads of accounts under his control, giving full details of the appropriate heads and
sub-heads of revenue, the actual revenue collected during the year in relation to the
estimated revenue yield, and any excess or short-fall. (9) Upon certification by the Auditor-General, the controlling officer shall submit
forthwith the classified statement of revenue referred to in subsection (8) to the Secretary
to the Treasury for incorporation in the financial report specified in subsection (7). (As amended by Act Nos. 7 of 1980 and 31 of 1996)
5.

Secretary
to the Treasury for incorporation in the financial report specified in subsection (7). (As amended by Act Nos. 7 of 1980 and 31 of 1996)
5.

Every officer or other person concerned with or responsible for the collection,
receipt, custody, issue or payment of public or other moneys, stores, stamps, investments,
securities or negotiable instruments, whether the property of the Republic or entrusted to
the Republic or to any officer in his capacity either alone or jointly with any other officer or
person, shall be an accounting officer who shall, subject to the provisions of this Act,
perform such duties, keep such books and render such accounts as may be prescribed, or
as may be directed by the Secretary to the Treasury. (As amended by Act No. 31 of 1996)
Accounting officers
6. No person shall, in respect of public moneys, open any account with any bank
without the written approval of the Secretary to the Treasury or pursuant to the provisions
of section seven, and no bank shall permit an overdraft on any such account unless such
overdraft has been authorised in writing by the Secretary to the Treasury. (As amended by Act No. 31 of 1996)
Bank accounts
7.

uch account unless such
overdraft has been authorised in writing by the Secretary to the Treasury. (As amended by Act No. 31 of 1996)
Bank accounts
7.

(1) Subject to any express direction of the Secretary to the Treasury in respect of
the operation of any fund or working account established pursuant to section eight,
moneys received by any accounting officer shall be deposited at the earliest opportunity
with such bank or banks as the Secretary to the Treasury may direct. Gross revenues to be
paid into bank
accounts
(2) All moneys paid into a bank pursuant to subsection (1) shall be deemed to be
public moneys, the property of the Republic lent by the Republic to the bank. (3) Moneys standing to the credit of the Republic with any bank and not immediately
required for any other purpose may be invested by the Secretary to the Treasury, subject
to such directions in that regard as may from time to time be given by the Minister. (As amended by Act No. 31 of 1996)

etary to the Treasury, subject
to such directions in that regard as may from time to time be given by the Minister. (As amended by Act No. 31 of 1996)

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8. (1) Where the Secretary to the Treasury deems it expedient so to do, he may
establish funds or working accounts for the purpose of-
Establishment of funds
and working accounts
(a) the purchase of stores, equipment or livestock for subsequent use or
resale; or
(b) services rendered or to be rendered by any Department to any other
Department or to any individual where it is desirable to recover the cost of
such services from such other Department or individual; or
(c) the making of grants or loans for purposes specified in the estimates of
expenditure, or where moneys are made available from any other source
for any of the above stated purposes, and to each such fund or working
account shall be credited its receipts, earnings and accruals, together with
any moneys appropriated by Parliament for the purposes for which it was
established and also any moneys which otherwise may be made available
therefor; and moneys may be expended therefrom on the purposes for
which it was established.

and also any moneys which otherwise may be made available
therefor; and moneys may be expended therefrom on the purposes for
which it was established.

(2) The Secretary to the Treasury may give directions as to the manner in which any
fund or working account established pursuant to subsection (1) may be operated. (3) Save where the Secretary to the Treasury otherwise directs, the receipts,
earnings or accruals of any fund or working account established pursuant to this section,
and any balance standing to the credit of any such fund or working account at the close of
each financial year, shall be retained in the said fund or working account, as the case may
be, and the said fund or working account shall not be closed. (As amended by Act No. 31 of 1996)
9.

the said fund or working account, as the case may
be, and the said fund or working account shall not be closed. (As amended by Act No. 31 of 1996)
9.

(1) The Secretary to the Treasury may, from time to time, authorise the issue,
from the general revenues of the Republic, of sums which shall be reasonable and which
may be used for the following purposes:
Recoverable advances
(a) to meet payments due for public services which, for reasons the Secretary
to the Treasury deems sufficient, cannot presently be charged to any vote;
(b) to provide imprest accounts for the use of departments or individuals;
(c) to make payments for and on behalf and at the request of any other
government or any person, the said amounts so paid to be recoverable
from such other government or person;
(d) to make provision for any payment which has been made under any head
of expenditure and which has been disallowed as a charge against the
head of expenditure in the approved estimates;

which has been made under any head
of expenditure and which has been disallowed as a charge against the
head of expenditure in the approved estimates;

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(e) to advance public moneys to any person where such advance is in the
public interest and is either-
(i) repayable at some future date; or
(ii) subsequently chargeable against any head of expenditure; or
(iii) in part repayable as provided by sub-paragraph (i) and in part
chargeable as provided by sub-paragraph (ii); and, for such
purposes, separate records (herein referred to as "advance
accounts") shall be maintained:
Provided however that any such advance shall not be made in
anticipation of an appropriation by the National Assembly. (2) Save where the Secretary to the Treasury otherwise directs, any balance
outstanding and unpaid in any advance account at the close of any financial year shall not
be charged to appropriated expenditure in respect of that financial year. (As amended by Act No. 31 of 1996)
10.

close of any financial year shall not
be charged to appropriated expenditure in respect of that financial year. (As amended by Act No. 31 of 1996)
10.

(1) Where- Losses of money or
stores and disposal of
stores
(a) any public moneys have been lost or misappropriated; or
(b) any public stores have been lost or misappropriated;
then, subject to the express provisions of this or any other written law, such loss may, with
the approval of the Secretary to the Treasury, be charged against moneys appropriated by
the National Assembly for the purpose. (2) The Secretary to the Treasury shall-
(a) have power to-
(i) write off deficiencies of public moneys and the value of deficient,
condemned, unserviceable or obsolete public stores;
(ii) abandon irrecoverable amounts of revenue, debts and
overpayments, save where, by any other Act, such power is
expressly conferred upon any other public officer in respect of any
specified class of public revenue, debts or overpayments;
(b) cause details of all write-offs and abandonments effected by him pursuant
to paragraph (a) to be published in the annual financial report. (3) Where any public stores are no longer required, the Secretary to the Treasury
may direct the sale thereof by public auction or public tender and payment of the proceeds
of sale into the general revenues of the Republic:

Treasury
may direct the sale thereof by public auction or public tender and payment of the proceeds
of sale into the general revenues of the Republic:

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Provided that the Minister, in his absolute discretion, may direct that any item of such
public stores be donated to any educational or charitable institution, welfare association or
co-operative society specified by him, and a record of such donations shall be included in
the financial reports. If, however, any intended donation under this proviso exceeds in
value ten million kwacha, the Minister shall obtain the prior approval thereof of the
National Assembly. (As amended by Act No. 31 of 1996)
PART III
SURCHARGE OF SALARIES AND PENSIONS AND SECURITY ATTACHMENTS
11.

approval thereof of the
National Assembly. (As amended by Act No. 31 of 1996)
PART III
SURCHARGE OF SALARIES AND PENSIONS AND SECURITY ATTACHMENTS
11.

(1) If through any act of wilful default or gross neglect of duty any officer- Surcharge
(a) whenever it is his duty as such officer to collect when due any moneys
owing to the Government, fails to collect the same and by reason of such
failure such moneys cannot be collected; or
(b) makes, causes or permits any improper payment of public moneys, or any
payment of such public moneys which is not duly vouched; or
(c) causes or permits any loss or deficiency in respect of any public moneys
under his control and for which he is bound to account; or
(d) causes or permits any damage to or destruction or loss of any public stores;
or
(e) causes or permits any personal injury or property damage in circumstances
which give rise to liability of the Republic to third persons in respect of such
injury or damage; or
(f) causes or permits damage to or loss of any Government building, or any
fixtures, fittings or furniture therein;
the said officer shall be liable to the Government in such amount in respect of such failure
to collect, improper payment, loss, deficiency, damage or destruction, as the case may be,
as may be determined pursuant to subsection (4) and, subject to the provisions of this
section, any liabilty so determined may be recovered at the suit of the Attorney-General in
that behalf.

on (4) and, subject to the provisions of this
section, any liabilty so determined may be recovered at the suit of the Attorney-General in
that behalf.

(2) If the Secretary to the Treasury is of opinion that loss has been suffered by the
Government because of any act of wilful default or gross neglect of duty of any officer, as
referred to in subsection (1), he may assess, as attributable to such act, an amount, being
not greater than the actual loss suffered, and he shall forward to the said officer a notice in
writing of his said assessment of claim and of the amount thereof.

than the actual loss suffered, and he shall forward to the said officer a notice in
writing of his said assessment of claim and of the amount thereof.

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(3) Within twenty-one days after the receipt by him from the Secretary to the
Treasury of a notice of assessment of claim pursuant to subsection (2), the said officer
may make representations direct to the Secretary to the Treasury, in writing, with respect
to-
(a) his liability under subsection (1); or
(b) the amount assessed pursuant to subsection (2) as attributable to his act of
wilful default or gross neglect of duty; and the Secretary to the Treasury
shall give due consideration to any representation so made by the said
officer.

ul default or gross neglect of duty; and the Secretary to the Treasury
shall give due consideration to any representation so made by the said
officer.

(4) If-
(a) after the expiration of twenty-one days from the date upon which notice of
assessment of claim was forwarded to the said officer, pursuant to
subsection (2), the Secretary to the Treasury receives no representation
from such officer pursuant to subsection (3); or
(b) after giving due consideration to any representation made by the said
officer pursuant to subsection (3), the Secretary to the Treasury is of
opinion that the said officer should be held liable to the Government as
stated in the notice of assessment of claim;
the Secretary to the Treasury may determine the amount of the liability of the said officer
at the amount assessed pursuant to subsection (2), or, if he deems fit, at a lesser amount,
and shall make demand in writing upon the said officer for payment of the amount so
determined.

bsection (2), or, if he deems fit, at a lesser amount,
and shall make demand in writing upon the said officer for payment of the amount so
determined.

(5) If, after giving due consideration to the representations made by the said officer
pursuant to subsection (3), the Secretary to the Treasury is of opinion that the said officer
was not guilty of any act of wilful default or gross neglect of duty in respect of the matters
grounding the assessment of claim made pursuant to subsection (2), he shall thereupon
cancel the said assessment of claim and notify the said officer, in writing, of the said
cancellation. (6) Upon receipt of the demand for payment referred to in subsection (4), the said
officer may, in writing-
(a) admit liability in the sum stated in the demand for payment, or in such
lesser sum as may be agreed by the Secretary to the Treasury; and
(b) consent to the recovery of the said admitted or agreed sum by equal
monthly instalments by way of deduction from the salary or pension of the
said officer in a stated monthly sum, to be fixed by the Secretary to the
Treasury, not exceeding one-fourth of the monthly salary or pension, as the
case may be, of the said officer.

sum, to be fixed by the Secretary to the
Treasury, not exceeding one-fourth of the monthly salary or pension, as the
case may be, of the said officer.

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(7) Where any officer has admitted liability in any admitted or agreed sum and
consented to the recovery of such sum as provided by subsection (6), and his
employment by the Republic is terminated, whether by resignation, dismissal, death or
otherwise, before the entire sum admitted or agreed has been fully recovered, the said
admission of liability shall be deemed to be, and shall have effect as a consent to
judgment in favour of the Republic in the amount of any outstanding balance of the said
admitted or agreed sum remaining unpaid at the date of the termination of his said
employment, and such consent to judgment shall be effective in any proceedings brought
in respect of the said liability against the said officer or his legal representatives, as the
case may be. (8) If, after the expiration of ten days after receipt of the demand for payment
referred to in subsection (4), the said officer has failed to admit liability pursuant to
subsection (6), the Attorney-General may institute proceedings for the recovery of the
amount so demanded.

r has failed to admit liability pursuant to
subsection (6), the Attorney-General may institute proceedings for the recovery of the
amount so demanded.

(9) Anything done in pursuance of this section shall be without prejudice to the
exercise of disciplinary control over such officer by any lawful authority in respect of such
act of wilful default or gross neglect of duty. (As amended by Act No. 31 of 1996)
12. (1) In any action brought for the recovery from any officer of any liability to the
Government under the provisions of section eleven, the court may, at any time after action
brought, grant on the ex parte application of the Attorney-General an interim order of
surcharge pursuant to subsections (2) and (3). Interim and final
orders of surcharge
(2) An application for an interim order of surcharge pursuant to subsection (1) shall
be grounded upon the affidavit of the Secretary to the Treasury setting out the facts upon
which the claim is founded and exhibiting copies of the notice of assessment of claim and
demand for payment, issued and forwarded to the defendant pursuant to subsections (2)
and (4), respectively, of section eleven.

ssessment of claim and
demand for payment, issued and forwarded to the defendant pursuant to subsections (2)
and (4), respectively, of section eleven.

The affidavit shall further disclose the official
status of the defendant, his length of service, his monthly salary, and how long he was
employed in the position he held at the time when the alleged loss, incorrect payment,
deficiency or damage occurred. (3) An interim order of surcharge made pursuant to this section shall empower the
Secretary to the Treasury to cause to be deducted from the salary of the defendant a
stated sum each month, not exceeding one-fourth of the monthly salary of the defendant,
and, pending the final determination of the action, to apply the said deducted sums
towards the liquidation of the amount claimed. (4) If any action, in which an interim order of surcharge was obtained pursuant to
this section, is discontinued, or is dismissed by the court, the said interim order shall, upon
the filing of the notice of discontinuance, or upon the judgment of dismissal becoming
final, as the case may be, cease to have any force or effect, and the Secretary to the
Treasury shall, within seven days thereafter, cause such sums as had been deducted
from the monthly salary of the defendant on foot of the said interim order to be refunded to
the said defendant in full.

uch sums as had been deducted
from the monthly salary of the defendant on foot of the said interim order to be refunded to
the said defendant in full.

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(5) Where in any action, in which an interim order of surcharge was obtained
pursuant to this section, judgment is decreed in the amount claimed, or in any lesser
amount, and costs, the court may, on the application of the Attorney-General, make an
order of surcharge in respect of the balance due on the said judgment after deducting
therefrom all sums theretofore deducted from the monthly salary of the defendant
pursuant to the said interim order, and any order of surcharge made pursuant to this
subsection shall be in such terms as the court may deem meet and shall empower the
Secretary to the Treasury to deduct from the salary of the judgment debtor a stated sum
each month, not exceeding one-fourth of the monthly salary of the judgment debtor, until
all sums outstanding on foot of the said judgment and costs have been paid in full.

ing one-fourth of the monthly salary of the judgment debtor, until
all sums outstanding on foot of the said judgment and costs have been paid in full.

(6) If in any such action judgment is decreed in an amount which together with any
costs allowed is less than the total sum deducted pursuant to an interim order of
surcharge made under this section, the Secretary to the Treasury shall, within seven days
after such judgment becomes final, cause to be refunded to the judgment debtor any sum
deducted in excess of the amount of the said judgment and costs. (7) Where a final surcharge order made pursuant to this section is in force in respect
of any officer, and the employment of the said officer by the Republic is terminated,
whether by resignation, dismissal, death or otherwise, the Secretary to the Treasury may,
against any moneys payable to the said officer by the Government, set-off any balance
remaining unpaid on foot of the judgment in respect of which the said surcharge order was
made. (8) Any judgment decreed pursuant to this section shall be without prejudice to the
exercise of disciplinary control over such officer by any lawful authority in respect of the
act of wilful default or gross neglect of duty giving rise to the action in which such
judgment was decreed. (As amended by Act No. 31 of 1996)
13.

he
act of wilful default or gross neglect of duty giving rise to the action in which such
judgment was decreed. (As amended by Act No. 31 of 1996)
13.

(1) Where any officer wrongfully steals or converts to his own use any public
moneys or any public stores and an action is brought against him at the suit of the
Attorney-General for the recovery of such moneys or stores or for damages for their loss,
the Attorney-General may apply ex parte to the court, either at the time of the institution of
the action, or at any time thereafter until final judgment, for an order directing that any
property belonging to the defendant shall be attached until the further order of the court,
and such order of attachment shall be executed according to its tenor. Security attachment of
property of officer
(2) Where the property sought to be attached pursuant to subsection (1) is-
(a) land, or any interest in land, the application shall contain a description of
the land sufficient to identify the same for the purposes of registration of the
order directing the attachment in the Lands Registry pursuant to subsection
(4), together with a statement of the interest of the defendant therein
required to be attached;

tachment in the Lands Registry pursuant to subsection
(4), together with a statement of the interest of the defendant therein
required to be attached;

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(b) movable personal property, the application shall contain a description of the
property required to be attached, the estimated value thereof so far as can
reasonably be ascertained, and the place where the said property may be
found;
(c) a bank or building society account, the application shall contain the name of
the bank or building society and the address of the office or branch thereof
at which the said account is believed to be kept and, if the said account is
not in the name of the defendant, the name in which it is kept and a
statement of any reason why such account is believed to be the property of
the defendant;
(d) a Post Office Savings Account, the application shall contain the name
under which such account is kept, and if the said account is not in the name
of the defendant, the name in which it is kept and a statement of any
reason why such account is believed to be the property of the defendant;
(e) a debt owing to the defendant, the application shall contain the name and
address of the debtor;
(f) shares in a company, the application shall contain the name of the
company and the address of its registered office in Zambia.

ress of the debtor;
(f) shares in a company, the application shall contain the name of the
company and the address of its registered office in Zambia.

(3) In any order directing the attachment of property pursuant to subsection (1), the
court may direct the attachment of the whole of the property specified pursuant to
subsection (2) or such portion thereof as the court deems sufficient to satisfy any
judgment which may be decreed in the action. (4) Where the property directed to be attached pursuant to this section is land or an
interest in land, such attachment shall be effected by lodging a certified copy of the order
directing the attachment in the Registry of Lands and Deeds, for entry in the register, and
any such attachment so effected shall be in the nature of a ceveat by the
Attorney-General in respect of the lands attached, and the provisions of Part VI of the
Lands and Deeds Registry Act shall apply, mutatis mutandis, to any such attachment. Cap.

t of the lands attached, and the provisions of Part VI of the
Lands and Deeds Registry Act shall apply, mutatis mutandis, to any such attachment. Cap.

185
(5) Where the action brought is one for the return of specific goods claimed to be
public stores unlawfully detained by an officer, the order made pursuant to subsection (1)
may provide that the said goods, upon being attached pursuant to the court order, be
delivered to the Government to be retained by the Government until the further order of
the court:
Provided that no such delivery shall be ordered pursuant to this subsection unless
the Attorney-General gives an undertaking on behalf of the Government that the said
goods shall be returned to the defendant in the event of the dismissal of the said action.

es an undertaking on behalf of the Government that the said
goods shall be returned to the defendant in the event of the dismissal of the said action.

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(6) Any attachments made pursuant to this section shall not affect the rights in the
attached property of persons who are not parties to the action, and in the event of any
claim being preferred to the said attached property, such claim shall be investigated in the
manner prescribed for the investigation of claims to property attached in execution of a
judgment of the court. (7) In all cases of attachment pursuant to this section, the court shall, at any time,
remove the same upon the defendant furnishing sufficient security to satisfy any judgment
which may be decreed against him in the action together with security for the costs of the
attachment.

ing sufficient security to satisfy any judgment
which may be decreed against him in the action together with security for the costs of the
attachment.

(8) Where in any action in which property is attached pursuant to subsection (1) final
judgment is decreed-
(a) in favour of the defendant, the court shall remove the attachment, and
order, where necessary, the restoration of the property to the defendant;
(b) in favour of the plaintiff, the court shall issue execution against the said
attached property to the extent of the judgment and costs, and upon such
execution being effected the attachment shall cease to have any further
force or effect. (9) The Attorney-General may at any time, in the prescribed form, consent to the
removal from attachment, pursuant to this section, of the whole or any part of any property
so attached, and such consent shall have effect according to its tenor. (10) Where the order directing attachment has been registered in respect of any
lands pursuant to subsection (4), any consent to the removal of such attachment pursuant
to subsection (9) in respect of such lands or any part thereof shall be registered and shall
have effect as a withdrawal pro tanto of the said attachment of the said lands.

espect of such lands or any part thereof shall be registered and shall
have effect as a withdrawal pro tanto of the said attachment of the said lands.

(11) The provisions of any Act or rule of law suspending any civil remedy in respect
of the subject-matter of any criminal proceedings pending the determination of such
proceedings shall not apply so as to limit or suspend the obtaining of an order of
attachment pursuant to this section. PART IV
M ISCELLANEOUS
14. (1) Save where otherwise expressly precluded by any written law, the Secretary
to the Treasury shall have full access to all such accounts, documents, books and records
of any Ministry, Government Department, Government agency or statutory corporation as
is necessary for the exercise of his functions under this Act or any other written law. Secretary to the
Treasury to have
access to accounts

ration as
is necessary for the exercise of his functions under this Act or any other written law. Secretary to the
Treasury to have
access to accounts

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(2) In the event of any dispute arising as to whether access to any account,
document, book or record is necessary for the exercise by the Secretary to the Treasury
of any of his functions under this Act or any other written law, the dispute shall be referred
to the Secretary to the Cabinet for adjudication and the decision of the Secretary to the
Cabinet thereon shall be final. (As amended by Act No. 31 of 1996)
15. The Secretary to the Treasury may designate as internal auditors officers or
persons who are not members of the staff of the Auditor-General, to exercise such powers
of the Secretary to the Treasury as are delegated to them by him in respect of any
particular Ministry, Government Department, Government agency or statutory corporation
to whose accounts, documents, books and records the said Secretary to the Treasury has
access pursuant to section fourteen. Internal audit
16.

oration
to whose accounts, documents, books and records the said Secretary to the Treasury has
access pursuant to section fourteen. Internal audit
16.

(1) Where under any written law a statutory corporation is established and no
provision is made in such law for the appointment of auditors to such corporation, the
Auditor-General shall be, and is hereby appointed as, auditor to such statutory corporation
and as such he shall audit the accounts of such corporation at such times as he deems fit
so to do, and shall, at all times, have access to all such accounts, documents, books and
records of such corporation as he deems necessary for the exercise of his functions under
this subsection. Functions of
Auditor-General in
respect of statutory
corporations, etc. (2) The Auditor-General shall have full access to all such accounts, documents,
books and records of any statutory corporation or Government agency as he deems
necessary for the exercise of his functions under the Constitution or any written law. Cap. 1
17. No officer or other person shall use any public moneys or public stores for any
purpose not authorised by this Act or by any other written law. Unauthorised use of
public moneys or
public stores

lic moneys or public stores for any
purpose not authorised by this Act or by any other written law. Unauthorised use of
public moneys or
public stores

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18.

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18.

The Minister may, by regulations made by statutory instrument, provide for the
better carrying out of this Act and, without prejudice to the generality of the foregoing,
such regulations may make provision for-
(a) the collection, receipt, custody, issue, expenditure, due accounting for, care
and management of all public moneys and public stores, save where and to
the extent otherwise expressly provided in that behalf by any written law;
(b) the keeping of records, the examination, inspection and checking of all
receipts and payments and the keeping of all necessary books and
accounts;
(c) the forms of accounts, books, records and other documents required
pursuant to this Act;
(d) the purchase, safe custody, issue, sale or other disposal or writing-off of
public stores and the proper accounting for, and stock-taking of, such public
stores;
(e) the preparation and form of estimates of the revenues and expenditure of
the Republic;
(f) the authorisation of rates of payment of public funds for specific purposes,
where such rates of payment are not provided by this or any other written
law;
(g) the making of advances to public officers and other persons and the rates
and limits of such advances and the rates of interest thereon;
(h) the refund to persons of moneys or property retained from them in error;
(i) the appointment of persons other than officers as financial or purchasing
agents of the Republic.

moneys or property retained from them in error;
(i) the appointment of persons other than officers as financial or purchasing
agents of the Republic.

Regulations
SUBSIDIARY LEGISLATION
FINANCE (CONTROL AND MANAGEMENT)
T HE F INANCIAL REGULATIONS
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Regulation
1. Title
2. Effective date
3. Interpretation
4. Regulations

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PART II
AUTHORITIES FOR EXPENDITURE
5. Available funds authorities
PART III
ESTIMATES PROCEDURE
6. Form of estimates
7. Draft estimates
8. Presentation of estimates to National Assembly
9. Appropriation Act
10. Treasury Authorities
11. Provisional Warrant
12. Finance circular of authority (provisional)
13. Treasury Authority
14. Procedure if provision inadequate
15. Supplementary expenditure
16. Transfer of savings
17. Supplementary estimates
18. Copies to Auditor-General
19. Restrictions on expenditure
20. Annual recurrent authorities
21. Capital estimates
PART IV
G ENERAL ACCOUNTING RESPONSIBIILITIES

o Auditor-General
19. Restrictions on expenditure
20. Annual recurrent authorities
21. Capital estimates
PART IV
G ENERAL ACCOUNTING RESPONSIBIILITIES

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Regulation
22. Accounting units
23. Returns and reports
24. Inspections
25. Responsibilities of controlling officers
26. Reports by accounting officers
27. Claims of questionable validity
28. Responsibilities of accounting officers
29. Erasures in accounts
30. Mutilated currency
31. Register of cheques and cash
32. Approval of accounting systems and forms
33. Observance of orders by controlling officers
34. Delegation of responsibility
35. Audit queries
36. Below-the-line accounts
37. Balancing of below-the-line accounts
38. Banking of cheques and cash
39. Reconciliation of bank accounts
40. Checking of cash
41. Checking of computer documents
42. Dates and times of submission of computer documents
43. Payments at end of financial year
44. Procedure at end of financial year
45. Public Accounts Committee
46. Memoranda for Public Accounts Committee
47. Internal audit
48. Controlling officers not relieved of responsibility
49. Responsibilities of internal auditors
50. Reports by internal auditors
51. Preservation of accounting records
PART V
SAFES , STRONG BOXES , CASH BOXES AND SPECIE BOXES

of internal auditors
50. Reports by internal auditors
51. Preservation of accounting records
PART V
SAFES , STRONG BOXES , CASH BOXES AND SPECIE BOXES

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Regulation
52. Definition of "safes"
53. Responsibility for obtaining safes
54. Care of safes
55. Responsibility for keys
56. Duplicate keys
57. Handing over of keys prohibited
58. Original keys
59. Control over duplicate keys
60. Inspection reports
61. Transfer within Ministries
62. Transfer between Ministries
63. Loss of keys
64. Private moneys in public safes
65. Register
66. Weekly check
67. Cash in transit
PART VI
BANK ACCOUNTS AND CHEQUES
68. Bank accounts and bank signing arrangements
69. Instructions to banks
70. Use of public money
71. Cheque forms
72. Security of unused cheques
73. Lost cheques
74. Signing of cheques
75. Overdraft
76. Acceptance of cheques
77. Security of cheques received
78. Dishonoured cheques
79. Cancellation of licences
80. Cheques on accounts outside Zambia
81. Cashing of Government cheques
82. Bank statements
83. Audit of cheques
84. Security of cheques in payment for goods supplied on Local Purchase Orders

Cashing of Government cheques
82. Bank statements
83. Audit of cheques
84. Security of cheques in payment for goods supplied on Local Purchase Orders

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PART VII
RECEIPT F ORMS
85. Definition of "receipt form"
86. Issue of receipts
87. Obtaining receipt forms
88. Auditor-General to be informed
89. Checking receipts received
90. Register of receipt forms
91. Transfer of receipts
92. Consecutive issues
93. Unused and surplus receipts
94. Destruction of obsolete receipts
95. Recording of destruction of obsolete forms
96. Reporting of loss of or damage to receipt forms
97. Monthly check of unused receipt forms
98. Handing over certificates to record receipt forms
99. Notice to public about official receipts
100. Completion of receipts
101. Cancelled receipts
102. Method of cancelling receipts
103. Office of issue of receipts
104. Consecutive receipts
105. Free issue of receipt form
106. Duplicate licences
107. Certified copies of receipt forms
108. Transfer and destruction of receipt forms
PART VIII
RECEIPT OF REVENUE

eceipt form
106. Duplicate licences
107. Certified copies of receipt forms
108. Transfer and destruction of receipt forms
PART VIII
RECEIPT OF REVENUE

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Regulation
109. Private use of revenue prohibited
110. Receipts to be issued
111. Receipt forms
112. Legal tender
113. Foreign currencies
114. Remittance of foreign currency
115. Classification of revenue
116. Cash books
117. Bringing revenue to account
118. Deposits to the Main Account
119. Cash surplus
120. Revenue collectors not to open mail
121. Recovery of overpayments
122. Revenue not to be credited to suspense account
123. Abandoned revenue
PART IX
REFUNDS OF REVENUE
124. Authority for refunds
125. Refunds of stamp duty
126. Vouchers for refunds
127. Court fees and fines
128. Classification of refunds
PART X
CONTROL OF EXPENDITURE AND PAYMENTS

5. Refunds of stamp duty
126. Vouchers for refunds
127. Court fees and fines
128. Classification of refunds
PART X
CONTROL OF EXPENDITURE AND PAYMENTS

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129. Authorities by warrant
130. Authorities on vouchers
131. Record of commitments
132. Payments on behalf of other Ministries
133. Date of payment
134. Payment vouchers
135. Details on payment vouchers
136. Preparation of vouchers
137. Signing of vouchers
138. Panel of signing officers
139. Responsibilities of officers signing vouchers
140. Recoverable payments
141. Suppliers' invoices to be attached
142. Mislaid invoices
143. Mislaid requisition forms
144. Payments on incorrect certificates
145. Payees outside Zambia
146. Methods of payment
147. Security of open cheques
148. Periodic payments
149. Responsibilities of cheque signatories
150. Delivery of cash or cheques
151. Identification of payees
152. Daily accounting for payments
153. Issue of travel warrants
154. Responsibility of officers signing warrants, etc.
155. Extraordinary payments
156. Custody of original documents
157. Loss of payment vouchers
PART XI
PAYMENT OF SALARIES AND W AGES

ing warrants, etc.
155. Extraordinary payments
156. Custody of original documents
157. Loss of payment vouchers
PART XI
PAYMENT OF SALARIES AND W AGES

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158. Day of payment
159. Calculation of salary
160. Salaries and wages not to be paid in advance
161. Adjustment of salary or other moneys due to death, etc.
162. Salaries of convicted officers
163. Method of payment and deductions: Divisions I and II
164. Method of payment
165. Despatch of salary cheques
166. Deduction of rent for official quarters
167 Payment scales and rates: officers other than those in Divisions I and II
168. Gross salary and deductions to be charged
169. Salary records
170. Unclaimed wages
171. Security precautions with regard to payment of wages
172. Leave salary
173. Attendance records
PART XII
I MPRESTS
174. Types of imprest
175. Special imprests outside Zambia
176. Authority to issue imprests
177. Sub-imprests
178. Amount of standing imprest
179. Amount of special imprest
180. Special imprests: limitation
181. Restriction in use of imprests
182. Register of Imprests
183. Banking of imprests
184. Field Cash Book
185. Reimbursement of standing imprests
186. Retirement of special imprests
187. Retirement of standing imprests
PART XIII
HANDLING AND T AKING O VER

185. Reimbursement of standing imprests
186. Retirement of special imprests
187. Retirement of standing imprests
PART XIII
HANDLING AND T AKING O VER

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188. Handing-over procedure
189. Safe keys
190. Discrepancies on handing over
191. Handing-over certificate
PART XIV
LOSSES OF PUBLIC M ONEY AND STORES
Regulation
192. Definition of "losses"
193. Investigation of loss
194. Write-off by controlling officer
195. Report by controlling officer
196. Write-off by Secretary to the Treasury
197. Assessment of claim against defaulting officer
198. Representations by officer
199. Decision of Secretary to the Treasury
200. Admission of liability
201. Failure to admit liability
202. Monthly deductions
203. Officers leaving the service
204. Statement to Attorney-General
PART XV
REMITTANCES OF CASH
205. Remittances to a bank or other office
206. Remittances received
PART XVI
207-223. Revoked by S.I. No. 102 of 1991
F IRST SCHEDULE -Revoked by S.I. No. 102 of 1991
SECOND SCHEDULE -Report on a loss of public money/stores

XVI
207-223. Revoked by S.I. No. 102 of 1991
F IRST SCHEDULE -Revoked by S.I. No. 102 of 1991
SECOND SCHEDULE -Report on a loss of public money/stores

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SECTION 18-THE F INANCIAL REGULATIONS
Regulations by the Minister
Statutory Instruments
398 of 1969
156 of 1971
186 of 1979
97 of 1987
69 of 1990
36 of 1991
102 of 1991
PART I
PRELIMINARY
1. These Regulations may be cited as the Financial Regulations. Title
2. These Regulations come into operation on the 12th September, 1969. Effective date
3.

e Regulations may be cited as the Financial Regulations. Title
2. These Regulations come into operation on the 12th September, 1969. Effective date
3.

In these Regulations, unless the context otherwise requires- Interpretation
"accounting officer" means any officer or other person concerned with the
collection, receipt, custody, issue or payment of public or other moneys,
stores, stamps, investments, securities or negotiable instruments, whether
the property of the Republic or entrusted to the Republic or to any officer in
his capacity either alone or jointly with any other officer;
"accounting unit" means a section established on the authority of the Secretary to
the Treasury to maintain the accounts of a Ministry or of a number of
Ministries or a branch of a Ministry which has an official designated in the
estimates of expenditure as a controlling officer;
"advance" means any recoverable sum of money issued to any person where such
advance is in the public interest and is repayable at some future date;
"below-the-line accounts" means suspense accounts which include advances,
deposits, imprests, remittances and special funds;
"collector of revenue" means any officer charged, temporarily or permanently, with
the duty of collecting any type of Government revenue;
"controlling officer" means an officer designated by the Minister as officer in charge
of a head of expenditure in any one financial year and charged with the duty
of controlling expenditure on any public service under that head;
"internal auditor" means any person designated as such by the Secretary to the
Treasury;

ontrolling expenditure on any public service under that head;
"internal auditor" means any person designated as such by the Secretary to the
Treasury;

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"Ministry" means the Ministry of Finance;
"personal emoluments" means the salaries and allowances of all monthly paid civil
servants and members of the Teaching Service. 4. These Regulations and such subsequent regulations as may be issued from
time to time under the authority of the Act supersede previous Financial Orders and
Financial Regulations. Regulations
PART II
AUTHORITIES F OR EXPENDITURE
5. A controlling officer may not cause or permit any expenditure to be incurred,
unless funds are available under one or more of the following authorities:
(a) The issue of a circular by the Secretary to the Treasury to the effect that a
Provisional Warrant has been signed by the President. (b) A Treasury Authority (Recurrent Expenditure) (Finance Form 5) issued by
the Secretary to the Treasury when the General Warrant has been signed. (c) A Treasury Authority (General) (Finance Form 4) issued by the Secretary to
the Treasury conveying authority for the transfer of funds between items or
for the provision of additional funds for a sub-head/item.

he Secretary to
the Treasury conveying authority for the transfer of funds between items or
for the provision of additional funds for a sub-head/item.

(d) A Treasury Authority (Establishments) (Finance Form 13) issued by the
Secretary to the Treasury in respect of variations in posts or provisions in
the "personal emoluments" sub-head. (e) An approved Capital Expenditure Requisition (Finance Form 1) signed by
the Secretary to the Treasury. Available funds
authorities
PART III
ESTIMATES : PROCEDURE

d Capital Expenditure Requisition (Finance Form 1) signed by
the Secretary to the Treasury. Available funds
authorities
PART III
ESTIMATES : PROCEDURE

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6. The estimates of capital and recurrent expenditure laid before the National
Assembly in accordance with the provisions of the Constitution shall be set out as follows:
(a) The total expenditure shall be shown under the head of expenditure in
respect of which a controlling officer shall be designated. (b) Under each head of expenditure there shall be shown sub-heads. (c) The first sub-head under each head of recurrent expenditure shall be the
estimated expenditure on personal emoluments in respect of such head of
expenditure and there shall be annexed to the estimates a supporting
document entitled an "Establishment Register" which shall be deemed to be
part of the estimates and which shall show, in respect of each head of
expenditure, the grades and salary scales of the posts included in the
sub-head for personal emoluments. (d) Except in the case of the sub-head "personal emoluments", there shall be
shown items of expenditure in respect of each sub-head of recurrent
expenditure. Form of estimates
Cap. 1
7.

ead "personal emoluments", there shall be
shown items of expenditure in respect of each sub-head of recurrent
expenditure. Form of estimates
Cap. 1
7.

The submission of draft recurrent estimates will be called for in an annual
estimates circular issued by the Secretary to the Treasury. Controlling officers will frame
their draft estimates in the form in which they are to be rendered, including supporting
schedules and other details required in the circular. Draft estimates
8. The draft estimates will be examined in the Ministry and, where necessary,
amendments will be made before the estimates are laid before the National Assembly by
the Minister. Presentation of
estimates to National
Assembly
9. Following the passing of the Appropriation Act under section 109 (2) of the
Constitution and the issue of the General Warrant by the President, expenditure shall be
limited to the amounts included in the approved estimates. Appropriation Act. App. 1
10. Treasury Authorities for expenditure will be issued by the Secretary to the
Treasury. Treasury Authorities
11.

stimates. Appropriation Act. App. 1
10. Treasury Authorities for expenditure will be issued by the Secretary to the
Treasury. Treasury Authorities
11.

Under Article the Constitution, the President may issue a Provisional Warrant to
cover expenditure necessary to carry on the services of the Government for any period,
not exceeding four months beginning at the commencement of a financial year, before the
Appropriation Act for that financial year is passed. This warrant will authorise payment of
all personal emoluments, pensions and other charges which become due in respect of
expenditure for existing establishments, of inescapable, recurrent commitments and any
other items which are specifically defined in the Treasury Authorities. No other
expenditure may be incurred outside these limitations. Furniture, stores, vehicles or
equipment of any kind will not be bought, nor will new posts be filled until the Secretary to
the Treasury has issued a Treasury Authority to controlling officers, even if provision for
these services and purchases has been included in the estimates. Provisional Warrant. Cap. 1

Authority to controlling officers, even if provision for
these services and purchases has been included in the estimates. Provisional Warrant. Cap. 1

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12. The fact that the Provisional Warrant has been signed will be conveyed to
controlling officers by a circular issued by the Secretary to the Treasury. This circular will
constitute the authority for controlling officers to incur or permit expenditure within the
limitations in regulation 11. Finance circular of
authority (provisional)
13. On receiving the General Warrant from the President, the Secretary to the
Treasury will, by the issue of a Treasury Authority (recurrent expenditure), authorise
controlling officers to incur and commit expenditure during the current financial year within
the amounts set out in the estimates for that year. Treasury Authority
14. The Appropriation Act authorises expenditure under separate main heads, but
payments will be allocated to the individual sub-heads and items shown in the printed
estimates. Should it become apparent that the provision is inadequate, action must be
taken in accordance with regulations 15, 16 and 17. Procedure if provision
inadequate
15.

me apparent that the provision is inadequate, action must be
taken in accordance with regulations 15, 16 and 17. Procedure if provision
inadequate
15.

When the expenditure is of a nature which was not envisaged when the
estimates were prepared, or when the excess expenditure on an item cannot be met from
savings on another item under the same sub-head, the controlling officer will submit to the
Secretary to the Treasury an application for Supplementary Provision, together with a
Treasury Authority (General) completed at Part 2. This application will show savings from
any other sub-head under the same head, or evidence that the additional expenditure will
result in a corresponding increase in revenue. Supplementary
expenditure
16. If the excess expenditure on one item can be met from savings on another item
within the same sub-head, an application for Treasury Authority will be submitted for
approval to the Secretary to the Treasury. Transfer of savings
17. Applications for Supplementary Provision which have the support of the
Secretary to the Treasury will be submitted by him to the National Assembly in
accordance with the Constitution.

ovision which have the support of the
Secretary to the Treasury will be submitted by him to the National Assembly in
accordance with the Constitution.

When the National Assembly has approved the
Supplementary Provision and a Warrant has been signed by the President, the Secretary
to the Treasury will issue an appropriate Treasury Authority to the controlling officer
concerned. Supplementary
estimates
Cap. 1
18. The Secretary to the Treasury shall send copies to the Auditor-General of all
Supplementary Provision Warrants and Treasury Authorities immediately after
authorisation. Copies to
Auditor-General
19. The Secretary to the Treasury may impose a restriction on expenditure under
any sub-head or item appearing in the estimates. The controlling officer will be informed of
the reason for the restriction and the circumstances under which he can apply to have the
restriction removed or varied. Approval for complete or partial removal of a restriction will
be conveyed by the issue of a revised Treasury Authority (recurrent) by the Secretary to
the Treasury. Restrictions on
expenditure

a restriction will
be conveyed by the issue of a revised Treasury Authority (recurrent) by the Secretary to
the Treasury. Restrictions on
expenditure

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20. All authorities to incur expenditure under the recurrent estimates expire on the
last business day of the financial year to which they refer. No payment may be made
against these authorities after that date. Annual recurrent
authorities
21. Instructions regarding the capital estimates will be issued from time to time by
the Secretary to the Treasury. Capital estimates
PART IV
G ENERAL ACCOUNTING RESPONSIBILITIES
22. Each accounting unit shall be under the control of the controlling officer. Accounting units
23. Controlling officers shall submit from time to time such returns and reports, as
may be required by the Secretary to the Treasury, of revenue collected by them or funds
expended under a head for which they are responsible. This will include "below-the-line
accounts" under their control. Returns and reports
24. Controlling officers will make arrangements for periodic checks of cash and
stamps held by accounting units or branches thereof under their control.

. Controlling officers will make arrangements for periodic checks of cash and
stamps held by accounting units or branches thereof under their control.

These checks
should be carried out at irregular intervals and as frequently as possible, preferably at
least four times a year. Checking officers will be required to sign legibly at the point of
check in the cash book or register covering the check. Inspections
25. The controlling officer shall be responsible for keeping accounts in accordance
with any order issued or approved by the Secretary to the Treasury; for the accuracy of
these accounts and for the safe custody of all public money entrusted to him. He shall
ensure that officers accounting for revenue and expenditure for which he is responsible,
comply with these Regulations and any supplementary instructions issued by him
pursuant to these Regulations. Responsibilities of
controlling officers
26.

ly with these Regulations and any supplementary instructions issued by him
pursuant to these Regulations. Responsibilities of
controlling officers
26.

Accounting officers shall be responsible for-
(a) reporting to the controlling officer if it appears that any head, sub-head or
item is likely to be overspent;
(b) drawing the attention of the controlling officer to delays and shortages in the
collection of revenue, for which the controlling officer is responsible; to any
advance or imprest account which they are unable to clear at the time that it
should be cleared; to any deposit account which has become dormant and
to any weakness in the accounting system employed, or in the internal
checks applied to accounting transactions. Reports by accounting
officers

nt and
to any weakness in the accounting system employed, or in the internal
checks applied to accounting transactions. Reports by accounting
officers

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27. Accounting officers shall refer to their controlling officers any claim of an
unusual nature, or any claim the validity of which is doubtful and any claim in respect of
expenditure which, in their opinion, is not provided for in the approved estimates. In the
event of an accounting officer receiving instructions to make a payment which he is not
satisfied is covered by a financial authority, he shall state his objection in writing to his
controlling officer:
Claims of questionable
validity
Provided that, if an instruction is then given in writing by the controlling officer, a
payment may be made or accepted, and responsibility for the payment then rests with the
controlling officer, who will be held personally liable. After making the payment, the
accounting officer shall inform the Auditor-General and the Secretary to the Treasury of
the circumstances.

ally liable. After making the payment, the
accounting officer shall inform the Auditor-General and the Secretary to the Treasury of
the circumstances.

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28.

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28.

The responsibilities of an accounting officer shall be-
(a) to account for receipts and disbursements of public money in accordance
with these Regulations;
(b) to see that proper arrangements are made for the safekeeping of public
moneys, securities, stamps, stamp dies, revenue counterfoil receipts,
licences, warrants and all forms of requisition;
(c) to collect punctually all revenue and other public money which it is his duty
to collect;
(d) to bring to account promptly under the correct head and sub-head all public
money which he collects or which is paid to him;
(e) to check regularly all cash and stamps in his charge and to verify the
amounts with the balances shown in the cash book or stamp register;
(f) to bring to account promptly any revenue in cash or stamps found in his
charge in excess of the balances shown in the cash book or stamp register;
(g) to make good any shortage in cash or stamps for which he is responsible;
(h) to ensure that all disbursements made or incurred by the issue of payment
vouchers, orders, warrants, requisitions or any other documents are
properly authorised;
(i) to charge in the accounts under the proper head or accounting allocation all
expenditure when it occurs;
(j) to ensure the satisfactory control of the funds warranted to him by
maintaining a record of commitments incurred by his controlling officer;
(k) to prepare and despatch promptly all financial statements and returns in the
form and manner prescribed;
(l) to see that his books of account are correctly posted and kept up to date;
(m) to report in writing to his controlling officer any apparent defect in the
procedure of revenue collection, any apparent waste and any extravagance
in expenditure which comes to his notice in the course of his accounting
duties;
(n) to produce when required by the Secretary to the Treasury, or by the
Auditor-General, all books and records or accounting documents in his
charge;
(o) to reply promptly and fully to any observations or queries received from the
Auditor-General, from the Secretary to the Treasury or from his controlling
officer;
(p) to exercise strict supervision over all officers under his authority, and by the
maintenance of efficient checks to take precautions against fraud and
nugatory expenditure;
(q) to bring to the notice of his controlling officer any incompetence,
carelessness or insubordination on the part of his staff;
(r) to study the convenience of the public and institute such arrangements as
may be properly made to facilitate the transaction of business with the
public.

study the convenience of the public and institute such arrangements as
may be properly made to facilitate the transaction of business with the
public.

Responsibilities of
accounting officers
29. No erasures may be made in accounts. Corrections must be made by striking
out the incorrect figures and writing the correct figures above them. The corrections must
be made in such a way that the original figures are still legible. Corrections must be
initialed by the officer who makes them. On no account may alterations be made to figures
which have already been audited. Erasures in accounts

ust be
initialed by the officer who makes them. On no account may alterations be made to figures
which have already been audited. Erasures in accounts

The Laws of Zambia
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30. Accounting officers should not accept mutilated Zambian currency, but they
may assist the public by informing them where to obtain a replacement of any mutilated
currency of which they are the lawful owners. Mutilated notes and coins can be replaced
on application to the Bank of Zambia. An "Application for Replacement of Mutilated
Currency" Form (obtainable from local banks) should be sent with the mutilated currency
to the General Manager, Bank of Zambia, P.O. Box 80, Lusaka. Mutilated currency
31. Officers responsible for dealing with incoming mail which contains money shall
keep a Register of Cheques and Cash (Accounts Form 61A) for the purpose of recording
details of remittances received. Register of cheques
and cash
32. (1) The procedures and systems, including the use and introduction of forms,
adopted by Ministries for controlling their expenditure shall be subject to the prior approval
of the Secretary to the Treasury. Each accounting unit will keep such books of account as
are prescribed from time to time by the Secretary to the Treasury.

Secretary to the Treasury. Each accounting unit will keep such books of account as
are prescribed from time to time by the Secretary to the Treasury.

Approval of accounting
systems and forms
(2) A register of all official accounting documents will be kept by the Secretary to the
Treasury. 33. Controlling officers are personally responsible for the observance of all
instructions issued by the Secretary to the Treasury. Observance of orders
by controlling officers
34. When it is necessary for any officer to delegate to another officer any financial
duty for which he is responsible, he will ensure that the delegation, its scope and duration,
is in clear and specific terms. Delegation of
responsibility
35. All observations or queries raised by the Auditor-General must be answered
promptly and fully. Audit queries
36. With the approval of the Secretary to the Treasury, controlling officers may
operate such "below-the-line accounts" as are necessary for the efficient management of
the financial operations under their control. "Below-the-line accounts" will not be used, in
any circumstances, for receipts and payments which can properly be allocated to revenue
or expenditure in the first place, nor will they be used for holding amounts charged to
recurrent expenditure in one year for subsequent payment in the next financial year.

first place, nor will they be used for holding amounts charged to
recurrent expenditure in one year for subsequent payment in the next financial year.

Below-the-line
accounts
37. The balancing and reconciliation of "below-the-line accounts" must be carried
out, and all outstanding items cleared, at the end of each month. Balancing of
below-the-line
accounts
38. All cheques and cash received will be banked not later than the business day
following the day of receipt. In no circumstances will funds be allowed to accumulate in
accounting units. Banking of cheques
and cash

he business day
following the day of receipt. In no circumstances will funds be allowed to accumulate in
accounting units. Banking of cheques
and cash

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
39. Controlling officers will forward to the Secretary to the Treasury within fourteen days of the end of
each month the following form of reconciliation:
K n
Cheques outstanding for the previous month
Add cheques drawn during the month _________
Sub-total . . . . Less cheques presented during the month _________
Cheques outstanding at the end of the month _________
The total of cheques outstanding at the end of the month must agree with the total of the schedule of
unpresented cheques attached to this reconciliation. The date of issue and the number and amount of each
unpresented cheque will be shown. Reconc
of bank
accoun
40. Controlling officers will check, not less than once monthly, any cash held by
their accounting units and will ensure that the cash balance is at all times correct. Personal cheques which are cashed from an imprest will be redeemed for cash or credited
to the Imprest Banking Account on the first banking day after the cashing of the cheque. Post-dated cheques will not be accepted. Checking of cash
41.

to the Imprest Banking Account on the first banking day after the cashing of the cheque. Post-dated cheques will not be accepted. Checking of cash
41.

(1) Documents will be submitted by each accounting unit for computer
processing in the manner prescribed from time to time by the Secretary to the Treasury. Only documents required for punching purposes will be submitted. Supporting documents
not intended for punching will be retained by the originating accounting unit. Checking of computer
documents
(2) A register will be kept by each accounting unit of all documents submitted to and
returned by the Data Processing Unit in the Ministry, showing the dates and times of
despatch and receipt of documents. 42. Dates and times of submission of documents will be laid down from time to
time by the Secretary to the Treasury. These dates and times must be strictly adhered to
and must not be altered except with the approval of the Secretary to the Treasury. Dates and times of
submission of
computer documents
43. (1) All accounts received before the last day of the financial year must, as far as
possible, be paid before the accounts are closed.

er documents
43. (1) All accounts received before the last day of the financial year must, as far as
possible, be paid before the accounts are closed.

This means that, where reimbursements
are required from other accounting units or other organisations, they will be notified in time
to permit those organisations to make payment before the end of the financial year. Similarly, all moneys received before the end of the financial year must be brought to
account before the accounts are closed. Payments at end of
financial year
(2) Special arrangements will be made by the Secretary to the Treasury to ensure
that transactions appearing in Agents' Accounts are notified to accounting units up to the
latest possible date that will enable the transactions in the last month of the financial year
to be charged to the correct votes before the accounts are closed.

ible date that will enable the transactions in the last month of the financial year
to be charged to the correct votes before the accounts are closed.

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(3) The Stores Department will normally close its accounts with accounting units on
the 14th December and will send out invoices accompanied by a statement up to the
closing date. These invoices will be charged against Ministerial suspense accounts and
will be cleared by accounting units against expenditure votes before the closing of the
main accounts for the financial year. (4) Requisitions held by the Stores Department which cannot be filled before the
date of closing of the Stores Accounts will be a first charge against the accounts of
requisitioning Ministries in the following financial year. 44. The procedures to be followed by accounting units at the close of the financial
year are set out hereunder. It will be the responsibility of the controlling officer to see that
action called for is taken at the appropriate times and that returns are submitted within the
stated periods:
(a) At the close of business on the last day of the financial year, all cash books
will be ruled off, signed and dated by the responsible officers.

s:
(a) At the close of business on the last day of the financial year, all cash books
will be ruled off, signed and dated by the responsible officers.

(b) The accounts will be closed in the normal manner, as for an ordinary month
end, but supplementary accounts will be opened by accounting units only
for the purpose of adjusting misallocations, for the transfer of revenue
and/or expenditure to other accounting units and for final entries on the
closing of the accounts. (c) Any revenue or expenditure (recurrent or capital) which appears in the
accounts of one accounting unit but which is controlled by another, will be
transferred. Only revenue and expenditure actually controlled by an
accounting unit will appear in the accounts of that unit for clearance to the
"Surplus and Deficit Account" maintained in the books of the Ministry under
the procedure described in paragraph (g). (d) Dummy codes will not be used in any circumstances or for any reason. (e) Should the recoveries under items of "Appropriations-in-Aid" be in excess
of the approved estimate for the year, the amount of the excess will be
credited to the revenue item "Excess Appropriations-in-Aid". (f) The final closing of the accounts will be made not later than one month after
the last day of the financial year.

"Excess Appropriations-in-Aid". (f) The final closing of the accounts will be made not later than one month after
the last day of the financial year.

(g) Immediately after the final closing of the accounts, accounting units will
transfer all items of Recurrent and Capital Revenue and Expenditure to the
"Surplus and Deficit Account" in the books of the Ministry. The final control
balance for each unit will reflect only the balances outstanding on
"below-the-line accounts". (h) Within two months of the end of the financial year, statements of revenue
and expenditure and "below-the-line accounts", together with balance
sheets and accounts of all funds, will be submitted in quadruplicate by all
accounting units to the Ministry for inclusion in the Financial Report. All
statements, balance sheets and accounts will be signed personally by
controlling officers. A circular minute detailing special requirements will be
issued by the Secretary to the Treasury. Procedure at end of
financial year
45. Controlling officers may be required to submit to the Public Accounts
Committee memoranda on subjects which concern their Ministries and which are
mentioned in the Report of the Auditor-General on the accounts for the preceding year. Public Accounts
Committee

oncern their Ministries and which are
mentioned in the Report of the Auditor-General on the accounts for the preceding year. Public Accounts
Committee

The Laws of Zambia
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46. Controlling officers who are required to submit memoranda to the Public
Accounts Committee will ensure that these memoranda reach the Clerk of the National
Assembly fourteen days before the notified date on which the Public Accounts Committee
is to sit. The following form of memorandum will be used, and controlling officers will
personally sign all such memoranda:
Memoranda for Public
Accounts Committee
PUBLIC ACCOUNTS COMMITTEE
Report of the Auditor-General on the Public Accounts
for the year ended ................., 19 ........ (memorandum by the Controlling Officer, Ministry of
.....................................)
Paragraph No.* ..................... Subject ............................ .................................. Body of Memorandum
Date ........................... ................................ Controlling Officer
*This refers to the appropriate paragraph in the Auditor-General's Report. Twenty copies of each memorandum will be sent to the Clerk of the National Assembly who will be
responsible for forwarding copies to the Secretary to the Treasury and the Auditor-General.

be sent to the Clerk of the National Assembly who will be
responsible for forwarding copies to the Secretary to the Treasury and the Auditor-General.

47. Internal audit teams will be provided for specified accounting units by the
Secretary to the Treasury. Internal audit
48. The existence of internal audit teams will not relieve controlling officers or any
other accounting officers of their individual responsibilities, nor will it remove the need for
normal checks within Ministries or Departments. Controlling officers not
relieved of
responsibility

responsibilities, nor will it remove the need for
normal checks within Ministries or Departments. Controlling officers not
relieved of
responsibility

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49. Internal auditors will be directly responsible to the controlling officers of the
Ministries in which they are provided. The programme of checks to be carried out by
internal auditors will be laid down by the Secretary to the Treasury in consultation with
controlling officers and with the Auditor-General, and will cover all accounting procedures
and documentation.

ry to the Treasury in consultation with
controlling officers and with the Auditor-General, and will cover all accounting procedures
and documentation.

Generally, internal auditors will ensure-
(a) that the work entailed in the receipt and payment of public money has been
properly carried out under proper supervision;
(b) that the safeguards for the prevention or prompt detection of fraud or loss
of stores, cash or other Government assets, are adequate;
(c) that accounting forms are properly protected, recorded and regularly
checked;
(d) that the duties of members of accounting staff are changed from time to
time;
(e) that a satisfactory system exists for the checking of computer input and
output;
(f) that the system for the control of the receipt, issue and use of stores is
adequate;
(g) that the recording of the assets is up to date and correct;
(h) that returns of revenue or expenditure required by controlling officers are
correctly prepared and promptly submitted. Responsibilities of
internal auditors
50. Although internal auditors are expected to correct on the spot any errors
discovered, thereby reducing the necessity for written reports, any reports which are made
in writing by internal auditors will be addressed to the controlling officer of the Ministry
concerned, the Secretary to the Treasury and the Auditor-General.

ng by internal auditors will be addressed to the controlling officer of the Ministry
concerned, the Secretary to the Treasury and the Auditor-General.

Reports by internal
auditors
51. The following accounting records will be preserved for the periods shown:
(a) Main cash books and ledgers-ten years. (b) Receipts of all types-ten years. (c) Payment and Journal Vouchers-seven years. (d) Establishment and salary records required for super-annuation
purposes-sixty years from the date on which a pensionable officer leaves
the service. These documents will be sent to the National Archives two years after they have ceased
to be in use for either audit or other purposes. Controlling officers will ensure that
documents are in proper order before they are sent to the archives. Preservation of
accounting records
PART V
SAFES , STRONG BOXES , CASH BOXES AND SPECIE BOXES
52. The following instructions refer to safes, strong boxes, cash boxes, specie
boxes issued for the safe custody of cash and similar forms of secure containers issued
by Government, all of which shall be referred to as "safes" for the purposes of these
Regulations. Definition of "safes"

s of secure containers issued
by Government, all of which shall be referred to as "safes" for the purposes of these
Regulations. Definition of "safes"

The Laws of Zambia
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53. Controlling officers are responsible for obtaining safes from the Ministry for use
in their offices and branches. Responsibility for
obtaining safes
54. The following conditions cover the care and maintenance of safes:
(a) No work or alteration of any kind may be carried out on a safe except with
the permission of the Secretary to the Treasury. Care of safes
(b) Small safes and strongboxes used as safes must be built into the structure
of the building in which they are housed. (c) Cash boxes must be locked in a safe or a fixed container when not in use. (d) Any safe boxes in use by an officer on tour must be secured against theft
by means of a chain and padlock fixed to some immovable or heavy object. 55. Officers are personally responsible for keys of safes in their charge. Responsibility for keys
56. When a safe or vault door is fitted with two or more locks, no single officer will
in any circumstances hold all keys. More than one key to a safe will be issued only when
there are two or more officers at the office in which the safe is installed.

ances hold all keys. More than one key to a safe will be issued only when
there are two or more officers at the office in which the safe is installed.

In the event of the
departure of one of the key-holders before a relief arrives, the officer leaving the station
will unlock the lock for which he holds a key and personally return this key under
registered cover to the controlling officer of his Ministry. Duplicate keys
57. A key will not be handed to a person who is not the official key-holder and a
safe will not be opened except by the officer responsible for it. He must be present for the
whole of the time it remains open. Handing over of keys
prohibited
58. Only original keys issued by the Secretary to the Treasury will be held. In no
circumstances may any officer have a duplicate key made. Original keys
59. Except as may be otherwise authorised, all duplicate keys of safes will be held
by the Secretary to the Treasury. Control over duplicate
keys
60. Inspection reports by internal auditors or other inspecting officers must include
a list of safes in the offices under inspection. The serial numbers of keys must be
recorded in these reports. Inspection reports
61. All transfers of safes between Departments must be notified immediately to the
Ministry. Transfer within
Ministries

se reports. Inspection reports
61. All transfers of safes between Departments must be notified immediately to the
Ministry. Transfer within
Ministries

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62. The transfer of safes between Ministries is not permitted without the prior
approval of the Secretary to the Treasury. Transfer between
Ministries
63. When the key to a safe is lost-
(a) the loss will be reported immediately to the controlling officer concerned,
and to the local police;
(b) the safe will be sealed and the room in which it is kept must be locked. If an
exceptionally large sum is in the safe, arrangements must be made for the
posting of a guard;
(c) the officer responsible for the safe custody of the key may be called upon to
make good the cost of repairs and replacement of the key. Loss of keys
64. No private money or articles may be kept in a safe provided for the
safe-keeping of public moneys. Private moneys in
public safes
65. A register must be kept of articles other than cash, account books and receipt
forms deposited in a safe. The register must be signed by the depositing officer (other
than the key-holder) when depositing or withdrawing any such article. Register
66. Officers responsible for safes must verify the contents at least once each
week.

holder) when depositing or withdrawing any such article. Register
66. Officers responsible for safes must verify the contents at least once each
week.

The register will be initialed on each occasion of check. Weekly check
67. Whenever cash is taken to or collected from a bank or other office, the
responsibility for safe custody of the cash in transit rests with the officer charged with
conveying the cash to or from the bank or other office. Cash in transit
PART VI
BANK ACCOUNTS AND CHEQUES
68. The opening of, or a change in, any signatory of an official bank account for
any purpose requires the authority of the Secretary to the Treasury on Accounts Form 49. The purpose for which the bank account is required must be stated in a minute submitted
with Accounts Form 49 by the controlling officer. Bank accounts and
bank signing
arrangements
69. No instructions in regard to the operation of an official bank account may be
issued except by the Secretary to the Treasury. Instructions to banks
70. In no circumstances may public money be credited to a private bank or savings
account. Use of public money

to the Treasury. Instructions to banks
70. In no circumstances may public money be credited to a private bank or savings
account. Use of public money

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71. Cheque books and cheque forms for use with official bank accounts will be
obtained through controlling officers from the Strongroom Superintendent of the Ministry. Cheque forms
72. Cheque books and cheque forms must be kept secure under lock and key
when not in use. An officer will be made responsible for the custody and control of the
stock of unused cheque forms. That officer will maintain a record of receipts and issues in
a register (Accounts Form 103), and will ensure that all unused cheques are retained in
his custody. Security of unused
cheques
73. (1) In the event of a cheque being lost, whether the cheque is unused or has
already been issued, the accounting officer must notify all local banks and head offices of
all banks. In the case of the loss of a cheque which has been issued, a "stop order" must
be sent to the bank on which it was drawn.

d head offices of
all banks. In the case of the loss of a cheque which has been issued, a "stop order" must
be sent to the bank on which it was drawn.

Lost cheques
(2) Before a replacement cheque is issued for an open or crossed cheque which
has been lost, or stolen from the payee, he is required to sign an indemnity in the following
form:
CERTIFICATE OF I NDEMNITY
In consideration of the issue to me of a replacement cheque No. ................................ for the
sum of .............................. in payment of ................................ which I have lost (or which has
been stolen), I agree to indemnify the Government against any loss whatsoever in connection
therewith and I agree to refund the sum of ...................................... in the event of the original
cheque No. ........................ being negotiated. Signed ............................................................................. NAME IN BLOCK CAPITALS .............................................. Date ..............................................................., 19 .......... Official Address .............................................................. ......................................................................................... .........................................................................................

............................................................ .........................................................................................

......................................................................................... The value of the replacement cheque must be debited to expenditure.

.................................................................................. The value of the replacement cheque must be debited to expenditure.

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74. (1) Cheques drawn against official bank accounts must be signed by two or
more authorised signatories except where, with the approval of the Secretary to the
Treasury, cheque signing machines are used; in which case one authorised signatories
will suffice. Signing of cheques
(2) The responsibilities of signatories are laid down in Part X. (As amended by S.I. No. 69 of 1990)
75. Government bank accounts must not be overdrawn, and a temporary advance
must not be obtained from a bank without the prior written permission of the Secretary to
the Treasury. In the event of an official account becoming overdrawn without proper
authority, the officer responsible will be called upon to refund any bank charges incurred
by Government as a result of the overdraft. Overdraft
76. Cheques may, at the discretion of accounting officers, be accepted in payment
of licences, fees, taxes and other payments due to Government.

draft
76. Cheques may, at the discretion of accounting officers, be accepted in payment
of licences, fees, taxes and other payments due to Government.

Before acceptance of a
cheque, an officer will satisfy himself as to the identity of the person presenting the
cheque and ensure that-
(a) the cheque is not post-dated or out of date;
(b) the amount in words and figures agree;
(c) the cheque is correctly signed and dated by the drawer;
(d) alterations of any kind are covered by the full signature of every signatory to
the cheque. Acceptance of
cheques
77. Cheques received should be made payable to the Government of Zambia and
crossed "Account payee only". Security of cheques
received
78. When a cheque is dishonoured, the amount of the cheque will be debited to
"Advances-Dishonoured and Returned Cheques" in the accounts of the Ministry
concerned. Immediate action will be taken to secure prompt reimbursement of the amount
owed, which must be credited to the account "Advances-Dishonoured and Returned
Cheques". Dishonoured cheques
79.

re prompt reimbursement of the amount
owed, which must be credited to the account "Advances-Dishonoured and Returned
Cheques". Dishonoured cheques
79.

If a dishonoured cheque was originally received in payment of a licence or
permit and the officer issuing such licence or permit has been unable to effect recovery
within such time as is considered reasonable, but not exceeding fourteen days from the
date of return of such cheque, he shall declare the licence or permit to be invalid, on the
grounds of non-payment of the prescribed fee, and, at the same time, he shall inform the
police or other appropriate authority. In cases where it proves to be impossible to obtain
reimbursement of a dishonoured cheque, the matter shall be referred to the
Solicitor-General. Cancellation of
licences

oves to be impossible to obtain
reimbursement of a dishonoured cheque, the matter shall be referred to the
Solicitor-General. Cancellation of
licences

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80. Cheques, travellers' cheques or other negotiable instruments drawn on banks
outside Zambia may be paid into local bank accounts. If, for any reason, foreign cheques
are not acceptable to local banks, these cheques shall be sent to the accounting unit for
clearance through the Ministry. In all cases, the receiving officer shall issue a receipt for
the amount paid by cheque. Cheques on accounts
outside Zambia
81. (1) At stations where there are no banking facilities, Government cheques may
be exchanged for cash by accounting officers. Cashing of
Government cheques
(2) Controlling officers may authorise in writing limited facilities for the encashment
of officers' private cheques where this is conducive to efficiency. Accounting officers will,
however, act with great care as they may be called upon to make good the amount of any
dishonoured cheque for which they are unable to obtain reimbursement. The privilege
should be withdrawn immediately from any officer whose cheque is dishonoured.

cheque for which they are unable to obtain reimbursement. The privilege
should be withdrawn immediately from any officer whose cheque is dishonoured.

(3) With the exception covered by sub-regulation (1) collectors of revenue or other
accounting officers who receive public money may not cash cheques from public money
held by them. 82. All officers authorised to keep official bank accounts must arrange for
statements to be provided regularly by the bank. Bank statements made up to the close of
business on the last day of every month will be obtained. All entries on the bank statement
will be checked with the cheque backing sheet and, at the end of each month, a return will
be prepared in the form prescribed in regulation 39 giving a reconciliation of the balance of
the bank account with the balance shown in the cash book. This return will be submitted to
the controlling officer. Bank statements
83. Paid and cancelled cheques will be held for audit. Audit of cheques
84. All cheques drawn in payment for goods supplied on Local Purchase Orders
should be crossed "Account payee only". The only exception to this rule is in the case of a
payee known to have no banking account. Stamps showing this restrictive crossing will be
supplied on application by the Government Printer.

case of a
payee known to have no banking account. Stamps showing this restrictive crossing will be
supplied on application by the Government Printer.

Security of cheques in
payment for goods
supplied on Local
Purchase Orders
PART VII
RECEIPT F ORMS
85. The term "receipt form" includes all receipts, licences, permits, certificates,
discs or tokens used in the collection of revenue or other moneys. Definition of "receipt
form"

ncludes all receipts, licences, permits, certificates,
discs or tokens used in the collection of revenue or other moneys. Definition of "receipt
form"

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86. (1) All licences, permits, certificates, discs, tokens and other documents for
which payments are received will be issued on or with the prescribed forms. Issue of receipts
(2) A "General Receipt" (Accounts Form 40) will be used in cases where a special
receipt form is not prescribed. 87. (1) Supplies of receipt forms will be obtained only from the Strongroom
Superintendent of the Ministry, by the submission of a requisition. In no circumstances will
any officer make arrangements for the printing or alteration of receipt forms other than
through the Secretary to the Treasury. Obtaining receipt
forms
(2) Receipt forms will be issued only to Government accounting officers or to local
authorities. 88. The Auditor-General will be informed of all issues and transfers of receipt
forms. Auditor-General to be
informed
89. All receipt forms must be checked immediately they are received to ensure that
they are complete and correctly numbered. Any forms which are defective must be
returned to the Strongroom Superintendent without delay.

o ensure that
they are complete and correctly numbered. Any forms which are defective must be
returned to the Strongroom Superintendent without delay.

The Advice of Issue of
Licences, Revenue Stamps and Receipt Books (Accounts Form 45) must be receipted
and returned immediately to the Strongroom Superintendent with a report of any
discrepancies, which must be copied to the Auditor-General and the controlling officer. Checking receipts
received
90. Every officer required to hold receipt forms will keep a Register (Accounts
Form 103) in which the receipt and issue of all receipts forms must be promptly entered. These registers will be obtained from the Government Printer. Register of receipt
forms
91. Books of receipt forms will normally not be transferred from one holder to
another. If in an emergency such a transfer becomes necessary, the transfer must be
reported immediately to the Auditor-General and the controlling officer. Transfer of receipts
92. Receipt forms will be used in consecutive order, within the sequence of
numbers of receipts held by one officer. Consecutive issues
93. Surplus stocks of completely unused receipt books which are not obsolete
should be listed and returned by registered parcel post to the Strongroom Superintendent. Copies of lists will be sent to the Auditor-General and to the controlling officer.

turned by registered parcel post to the Strongroom Superintendent. Copies of lists will be sent to the Auditor-General and to the controlling officer.

Unused and surplus
receipts

Unused and surplus
receipts

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94. Complete unused books of obsolete receipts will be destroyed at the office in
which they are held. The destruction of the receipt books will be carried out in the
presence of the accounting officer in charge, and another officer who will check that the
unused receipt books are complete, and that all receipts are in fact unused. Certificates of
destruction, listing the serial numbers of all receipt forms destroyed, must be signed by
both officers. The original of the certificate of destruction will be filed by the officer
responsible for the custody of the forms and copies must be sent to the Auditor-General
and the controlling officer. Destruction of
obsolete receipts
95. Whenever surplus stocks of receipt books are returned to the Strongroom
Superintendent or whenever obsolete forms are destroyed, the fact should be recorded in
the Register (Form 103). Recording of
destruction of obsolete
forms
96.

ndent or whenever obsolete forms are destroyed, the fact should be recorded in
the Register (Form 103). Recording of
destruction of obsolete
forms
96.

If a book of receipts or part of a book is lost or damaged, the holder will report
immediately to his controlling officer with copies to the Auditor-General and to the
Secretary to the Treasury. Reporting of loss of or
damage to receipt
forms
97. A check of unused receipt forms will be carried out at least once a month by
the holder, who must record in the Register the date of check and sign the entry. Monthly check of
unused receipt forms
98. When one officer hands over to another, handing/taking over certificates must
be signed by both officers for receipt forms. The officer taking over should sign
immediately below the last entry in the Register. Handing over
certificates to record
receipt forms
99. A printed notice obtainable from the Ministry must be displayed in all offices
where revenue of any type is received, to bring to the attention of the public the need for
them to obtain an official receipt for every payment made by them. Notice to public about
official receipts
100. Receipt forms must be completed either in ink or in indelible pencil. Counterfoils will contain exactly the same details as appear on the original receipt form.

rms must be completed either in ink or in indelible pencil. Counterfoils will contain exactly the same details as appear on the original receipt form.

They should be date-stamped at the time of issue and will not be altered in any way. Completion of receipts
101. If a wrong entry is made on a receipt, the form must be cancelled and dealt
with in the manner prescribed in regulation 102. Cancelled receipts
102. When a receipt is cancelled, the original and all the copies must be cancelled,
and the cancellation signed by the holder of the book. The original receipt will be kept in
the receipt book. The duplicate will be included with other duplicate receipts which
accompany the Revenue Cash Book. Method of cancelling
receipts
103. Every receipt form and counterfoil will be printed or stamped with the official
stamp of the office of issue and will be signed by the issuing officer. Office of issue of
receipts

rfoil will be printed or stamped with the official
stamp of the office of issue and will be signed by the issuing officer. Office of issue of
receipts

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
104. Officers receiving payments from collectors of revenue must ensure that
numbers of receipt forms issued by the collectors run consecutively. If no satisfactory
explanation is forthcoming for any missing forms, the matter will be reported without delay
to the controlling officer of the Ministry concerned. Consecutive receipts
105. When a free issue is made of a receipt form for which a fee would normally be
payable, the following certificate will be endorsed by the issuing officer on the form and its
counterfoil or copies:
Free issue of receipt
form
"I certify that this (licence) is issued free under the provisions of
......................................................................................... ........................................................................................."
106. In no circumstances may a duplicate of a licence be issued unless approval
for such issue is specifically provided in any law or regulation. Duplicate licences
107. If a certified copy of a receipt form is required, this will be made on plain
paper and headed "certified copy".

r regulation. Duplicate licences
107. If a certified copy of a receipt form is required, this will be made on plain
paper and headed "certified copy".

In no circumstances will another receipt form be used
as a copy for an original receipt previously issued. Certified copies of
receipt forms
108. It is strictly forbidden to transfer used receipt forms from one accounting unit
to another, or to destroy the counterfoils and copies of used receipt forms until after they
have been examined by the Auditor-General. Transfer and
destruction of receipt
forms
PART VIII
RECEIPT OF REVENUE
109. Officers are not permitted to use public revenue, temporarily or otherwise, for
any private purpose whatsoever. Private use of revenue
prohibited
110. A receipt form must always be issued by the receiving officer whenever a sum
of public money is received. Receipts to be issued
111. All receipts must be vouched for on the form prescribed by statute or
regulation. Receipt forms
112. The notes and coins issued by the Bank of Zambia constitute legal tender in
the Republic. No other currencies may be accepted without the specific authority of the
Secretary to the Treasury. Legal tender

titute legal tender in
the Republic. No other currencies may be accepted without the specific authority of the
Secretary to the Treasury. Legal tender

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
113. Applications must be made to the Secretary to the Treasury for general
permission to accept specified foreign currency notes, travellers' cheques or cheques
drawn on foreign banks at current rates of exchange. Foreign currencies
114. Foreign currencies which are not acceptable to local banks will be remitted to
the accounting unit for onward transmission to the Ministry, and may not, under any
circumstances, be paid to a commercial bank or exchanged for Zambian currency. Remittance of foreign
currency
115. All revenue will be brought to account under the appropriate sub-head of the
revenue estimates. Classification of
revenue
116. Collectors of revenue will keep a cash book which must be written up daily. Accounts Form 47B provides for the collection of revenue under four headings but where
more columns are required Accounts Form 47A will be used. Cash books
117. Collectors of revenue are required to bring to account daily the whole amount
of their collections. Controlling officers will institute checks to ensure that this is done. Bringing revenue to
account
118.

daily the whole amount
of their collections. Controlling officers will institute checks to ensure that this is done. Bringing revenue to
account
118.

The following facilities will be used to enable deposits to be made to the Main
Banking Account with the Bank of Zambia. Revenue will be deposited-
(a) where daily banking facilities exist, either directly with the Bank of Zambia
or indirectly by mail transfer through a commercial bank;
(b) where a banking agency or mobile banking service exists, by mail transfer
through the agency to the Bank of Zambia on every opening or visit;
(c) where no banking facilities exist, by obtaining a commission-free money
order for the cash received. This money order and any cheques will be sent
by registered post to the Bank of Zambia for deposit to the Government's
Main Account. Deposits to the Main
Account
119. If it is found that a collector of revenue has a surplus of cash, this must be
brought to account and credited to the "Miscellaneous" sub-head of the revenue estimates
under "Finance" ("Fees of Court", etc.). Cash surplus
120. An officer who is responsible for issuing receipts must not be concerned in
opening mail or keep a register of incoming remittances. Revenue collectors not
to open mail
121.

nsible for issuing receipts must not be concerned in
opening mail or keep a register of incoming remittances. Revenue collectors not
to open mail
121.

Receipts in respect of the recovery of overpayments or erroneous payments
should be credited to the vote from which the payment was made, unless the payment
was made in a previous financial year, in which case the receipt should be credited to the
item provided in the revenue estimates "Finance-Miscellaneous" (under "Fees of Court",
etc.). Recoveries of overpayments or erroneous payments made from the Capital Fund
should be credited to the Capital sub-head from which the payment was made, unless that
sub-head has been closed, in which case the credit should be made to the "Other
Miscellaneous Receipts" head of Capital Revenue. Recovery of
overpayments

-head has been closed, in which case the credit should be made to the "Other
Miscellaneous Receipts" head of Capital Revenue. Recovery of
overpayments

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
122. Revenue collected in any one year shall not be credited to a deposit account
with the object of transferring it to revenue in the following year. Revenue not to be
credited to suspense
account
123. Revenue may be abandoned only with the approval of the Secretary to the
Treasury. An application for this authority must give the sum of the revenue, the date on
which it was due, the action taken to collect it and the reasons why it was not possible to
collect it. A copy of the application will be forwarded to the Auditor-General. Should the
Secretary to the Treasury authorise the abandonment of the revenue, a copy of his
authority will be forwarded to the Auditor-General. Abandoned revenue
PART IX
REFUNDS OF REVENUE
124. A controlling officer may authorise a refund of revenue only if-
(a) approval for a refund of revenue is made under legislation or other authority
for which his Ministry is responsible;
(b) a refund must in equity be made, e.g. where a tax or a fee has been paid
twice in error. Authority for refunds
125.

h his Ministry is responsible;
(b) a refund must in equity be made, e.g. where a tax or a fee has been paid
twice in error. Authority for refunds
125.

Applications to the Ministry for authority to refund stamp duty will be
supported, whenever possible, by the stamped documents in respect of which the refunds
are sought. Refunds of stamp duty
126. Payment vouchers relating to refunds of revenue must quote the authority for
the refund. The number of the receipt on which the revenue was originally collected will be
quoted on the payment voucher. The original of the receipt should be attached to the
payment voucher. Vouchers for refunds
127. Court fees and fines may be refunded by the Registrar of the High Court or by
the Judge or magistrate of the court to which the fees or fines were paid. Court fees and fines
128. (1) Refunds of revenue for the Department of Taxes and the Department of
Customs and excise shall be debited to the sub-head of revenue to which the the amount
to be refunded was originally credited. Classification of
refunds
(2) All other refunds of revenue shall be charged against the expenditure vote
"Finance Recurrent Department Charges: Refunds of Revenue". No payment shall be
charged against this vote without prior authority of the Secretary to the Treasury. (As amended by S.I. No. 42 of 1976)

Revenue". No payment shall be
charged against this vote without prior authority of the Secretary to the Treasury. (As amended by S.I. No. 42 of 1976)

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
PART X
CONTROL OF EXPENDITURE AND PAYMENTS
129. As the Approved Estimates of Recurrent and Capital Expenditure are not in
themselves authority to spend funds, any payments which are charged to expenditure
provided for in the estimates may only be made by warrant-holders who are officers
holding one of the following authorities:
(a) A Treasury Authority or warrant issued by the Secretary to the Treasury. (b) A warrant issued by a controlling officer to a warrant-holder in his Ministry. (c) A sub-warrant issued by a warrant-holder. Authorities by warrant
130. All payment vouchers must contain the authority against which expenditure is
incurred, e.g. warrant number, or law or special minute. Authorities on
vouchers
131. There is no necessity to keep a commitment ledger.

xpenditure is
incurred, e.g. warrant number, or law or special minute. Authorities on
vouchers
131. There is no necessity to keep a commitment ledger.

A box-file will be used
instead as follows:
(a) one or more box-files will be kept for the purpose of filing the triplicate copy
of each Local Purchase Order, the "number 3" copy of each stores
requisition, and a copy of each indent, contract, or other record of
commitment;
(b) once the order has been paid, the relevant Local Purchase Order, etc., will
be removed from the commitment file to its final storage place. The
commitment file should be kept at the office where payment is made but, if
this is not appropriate, it should be kept at the ordering office and the copy
order removed from the file at the time an approved payment voucher is
despatched to the paying office;
(c) a part-payment will be recorded as such on the face of the relevant Local
Purchase Order, indent, etc.;
(d) a manual or machine list will be prepared at each month-end, showing the
total value outstanding against each item of a sub-head. When added to the
expenditure to date, the totals will be compared with the "Amount
Authorised" column of the estimates. Records of
commitments
132.

. When added to the
expenditure to date, the totals will be compared with the "Amount
Authorised" column of the estimates. Records of
commitments
132.

No payments will be made against the vote of another Ministry without an
authority, usually in the form of a warrant or sub-warrant issued by that Ministry. This
prohibition applies to Zambia Missions abroad which will not make payments to officers
without specific authority in writing from the Ministry concerned. Payments on behalf of
other Ministries

oad which will not make payments to officers
without specific authority in writing from the Ministry concerned. Payments on behalf of
other Ministries

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
133. The date of payment will govern the date of record of a transaction in the
accounts, unless specific authority to the contrary is given by the Secretary to the
Treasury. Unexpended portions of a vote during the year may not be drawn and placed on
deposit for the purpose of setting aside funds as a reserve to meet payments in the next
financial year. On the other hand, expenditure properly chargeable to the accounts of a
financial year will, so far as possible, be made within that year and will not be deferred for
the purpose of avoiding an excess on the authorised provision for the year in which
authority should have been obtained by Supplementary Provision. Date of payment
134. (1) All payments must be vouched for on one of the following forms:
Accounts Form 2: A wages payment voucher. Accounts Form 5: A general payment voucher. Payment vouchers
Accounts Form 44: A claim and payment voucher used for travelling on duty
including mileage and subsistence. (2) Accounts Form 69 which provides payees with details of the payments should be
used in conjunction with Accounts Form 5. 135.

eage and subsistence. (2) Accounts Form 69 which provides payees with details of the payments should be
used in conjunction with Accounts Form 5. 135.

All vouchers must be complete and all details must be filled in, including
coding allocations, dates, numbers, quantities, rates, distances and authorities. Details on payment
vouchers
136. Vouchers will be typewritten or made out in ink or indelible pencil. All copies
must be legible. Preparation of
vouchers
137. The original of a payment voucher will be signed by a controlling officer, a
warrant-holder or by any officer authorised by them to sign on their behalf. The name of
the officer signing and his designation will be printed below his signature. Copies will be
initialed by the signing officer or stamped with his name stamp. Signing of vouchers
138. A list of accounting or other officers authorised in writing to sign vouchers on
behalf of warrant-holders will be sent by controlling officers to the Auditor-General and
amended from time to time. Normally, these signing officers should not be below
"executive" rank. Panel of signing
officers

to the Auditor-General and
amended from time to time. Normally, these signing officers should not be below
"executive" rank. Panel of signing
officers

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
139. The officer signing a voucher or document certifies the accuracy and validity
of the payment. He must therefore ensure that-
(a) all deductions due to be made from salaries or wages have in fact been
made;
(b) the goods have been supplied or the services provided as certified by the
receiving officer;
(c) the prices charged are either according to contract or approved rates, or
are fair and reasonable according to current local rates;
(d) the payment is covered by proper authority and is a proper charge to public
funds;
(e) the calculations are correct;
(f) the persons named as payees are those entitled to receive payment;
(g) the voucher is properly allocated to a head, sub-head and item;
(h) payment of the amount stated on the voucher will not cause an excess over
the amount allocated to him. Responsibilities of
officers signing
-vouchers
140. Officers signing vouchers which relate to payments which are recoverable are
responsible for ensuring that proper arrangements exist for the recoveries to be made. Recoverable
payments
141.

to payments which are recoverable are
responsible for ensuring that proper arrangements exist for the recoveries to be made. Recoverable
payments
141.

Vouchers relating to purchases must be supported by the suppliers' invoices. Payment will not be made on statements of account only. On no account will requisitions
for local supplies be issued in arrear if goods have already been supplied. In such cases,
the responsible officer will certify the voucher giving reasons for the failure to issue a
requisition. Suppliers' invoices to
be attached
142. Should an original invoice be mislaid, a duplicate will be obtained from the
supplier. The duplicate will be clearly marked "Copy Invoice". A certificate that payment
has not previously been made will be recorded on the voucher by the officer making the
payment, after he has satisfied himself that payment of the account has not in fact been
made. Mislaid invoices
143. In no circumstances will a duplicate requisition form be issued if an original
has been mislaid. Payment will be made against the supplier's copy invoice which will be
endorsed with the serial number of the requisition form against which the supply of goods
or services was made, and the certificate required by regulation 142 will be recorded on
the payment voucher. Mislaid requisition
forms
144.

of goods
or services was made, and the certificate required by regulation 142 will be recorded on
the payment voucher. Mislaid requisition
forms
144.

In the event of any unauthorised payment being made in consequence of an
incorrect certificate on a voucher, the certifying officer may be held responsible and may
be surcharged with the amount involved. Payments on incorrect
certificates
145. (1) With the exceptions stated in sub-regulation (2), the normal method of
payment to payees outside Zambia will be through the Secretary to the Treasury. Ministries with inter-departmental clearance (IDC) facilities will forward to the Secretary to
the Treasury the following documents duly completed:
Payees outside
Zambia

er-departmental clearance (IDC) facilities will forward to the Secretary to
the Treasury the following documents duly completed:
Payees outside
Zambia

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
(a) Accounts Form 5. (b) Accounts Form 69. (c) An appropriate IDC. Originators without IDC facilities will substitute a cheque for an IDC in paragraph (c). (2) Payments by missions abroad for the maintenance and staff salaries of those
missions are made direct by them. 146. Payments will be made by cheque or cash, whichever is the more economical
and convenient. If made by cheque, the cheque will be made payable to those to whom
payment is due. Each cheque must be crossed, except in the following circumstances:
(a) Open cheques may be issued in the case of standing imprests and for the
net total of vouchers in respect of wages to be paid in cash to junior
employees and labourers. These cheques will be made payable to the
order of the title of the post held by the officer responsible for drawing the
cash and paying the wages. For the guidance of banks and Government
offices at which cheques will be cashed, the name of the responsible officer
will be added in brackets.

ages. For the guidance of banks and Government
offices at which cheques will be cashed, the name of the responsible officer
will be added in brackets.

(b) Open cheques payable to the order of the payee may be issued for
personal imprests and, on request, for salaries, wages and other personal
payments due to Government employees. Methods of payment
147. When an open cheque is issued, a receipt or acknowledgment of the cheque
will be obtained from the payee before the cheque is handed over or, if the cheque is sent
by mail, it will be sent by registered mail and the number of the registered slip recorded on
the payment voucher. Security of open
cheques
148. Provided that there is no loss of discount for prompt payment, accounts for
the same supplier may be grouped and paid at least once every month. Should any
discount be lost owing to delay in the passing of accounts for payment, the officer
responsible may be called upon to refund the amount to Government. Responsibilities of
cheque signatoties
149.

ng of accounts for payment, the officer
responsible may be called upon to refund the amount to Government. Responsibilities of
cheque signatoties
149.

All signatories of cheques are responsible, when signing, for ensuring-
(a) that original documents (invoices, salary sheets, claim forms, etc.) are
attached;
(b) that the original documents are all stamped "Paid" by means of a special
stamp obtainable from the Ministry, and that the cheque number is correctly
shown within the "Paid" stamp;
(c) that the relevant Payment Voucher (Accounts Form 5) is fully and properly
completed;
(d) that the cheques are correctly made out in every respect. Periodic payments

ant Payment Voucher (Accounts Form 5) is fully and properly
completed;
(d) that the cheques are correctly made out in every respect. Periodic payments

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
150. Only in the following circumstances may payments be made other than to the
persons or firms to whom payment is due:
(a) On the written authority of the person or firm to whom the payment is due or
on the production of a power of attorney or letter of administration. (b) In cases where the timely payment of wages to an employee is
impracticable and delay would cause hardship, a paying officer may on his
own responsibility make payment to a third party who will give a receipt for
the payment. The paying officer will also satisfy himself that the payee
receives the payment due to him. (c) In cases where payment is made to a duly appointed receiver, an official
receiver, a trustee in bankruptcy or to a third person under a court order. Delivery of cash or
cheques
151. Paying officers and officers who are witnesses to a payment will satisfy
themselves that the person claiming the payment is in fact the person authorised to
receive the money. If necessary, they will require the production of a National Registration
Card. Identification of
payees
152.

person authorised to
receive the money. If necessary, they will require the production of a National Registration
Card. Identification of
payees
152.

All payments will be entered into the books of account on the day the
payments are made. Daily accounting for
payments
153. (1) Fares and transport charges for travel or the consignment of stores will be
met by the issue of the following warrants or requisitions:
Rail-Rail warrant:
Accounts Form 29 (Passengers);
Accounts Form 30 (Goods). Road-Road transport requisition;
Accounts Form 33 (b). Air-Requisition for Official Passage by Air:
Accounts Form 33 (c). Issue of travel
warrants
(2) These warrants and requisitions must be fully and accurately completed,
particularly with regard to the following details when applicable:
(a) The purpose of the journey must be stated and it is not sufficient to use only
the words "on duty"
(b) The ages of all children must be entered. (c) Whenever a concession fare can be claimed, completed concession
vouchers must be attached to the warrant when it is presented for the issue
of a ticket.

enever a concession fare can be claimed, completed concession
vouchers must be attached to the warrant when it is presented for the issue
of a ticket.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
(d) The conditions of service on which the officer travelling is employed must
be clearly endorsed on the warrant/requisition. (e) The actual weight of baggage to be carried must be entered on a
warrant/requisition. It is not sufficient merely to indicate on the
warrant/requisition the maximum amount of baggage which can be
transported at Government's expense. (f) Where it is stated in General Orders, or any other regulation, that an officer
may transport a limited amount of baggage by passenger train and the
remainder by goods train, separate warrants will be issued. The number of
the warrant issued for the transport of personal effects by goods train must
be entered in the appropriate space on the warrant issued for the effects to
be carried by passenger train. 154. Officers signing warrants, requisitions and stores orders are approving the
expenditure of public funds and they will be responsible, therefore, for seeing that the
proper authority exists for the expenditure thus incurred.

he
expenditure of public funds and they will be responsible, therefore, for seeing that the
proper authority exists for the expenditure thus incurred.

They will also be responsible for
ensuring, in the case of passenger fares, that officers are entitled to the free fare and that
all appropriate concessions are claimed. Any excess expenditure incurred as a result of
the failure to observe regulations may be surcharged against the officer who signed the
warrant, requisition or stores order. Responsibility of
officers signing
warrants, etc. 155. Payments which are extraordinary in that they are not covered by normal
regulations or procedures, e.g. compensation for loss of or damage to private property,
require the prior approval of the Secretary to the Treasury. Extraordinary
payments
156. (1) Payment vouchers with supporting documents, and any other forms which
support a charge entered in the accounts, will be carefully filed, secured against loss, and
be readily available for audit. Custody of original
documents
(2) Access to the documents should be restricted to those officers authorised by the
accounting officer to make reference to them. In no circumstances will the documents be
removed from the files in which they are kept.

thorised by the
accounting officer to make reference to them. In no circumstances will the documents be
removed from the files in which they are kept.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
157. If a payment voucher is lost a properly certified duplicate will be obtained. If
this is not possible, the expenditure will be treated as unvouched and written application
must be made immediately to the Secretary to the Treasury, with a copy to the
Auditor-General, for authority for the payment to stand as a charge to public funds. The
application will provide the following details:
(a) the number and date of the voucher;
(b) the amount of the payment;
(c) the allocation of the charges;
(d) the name of the payee;
(e) the nature of the payment;
(f) an explanation as to why the voucher was lost;
(g) whether the cheque issued was crossed or open;
(h) whether the cheque was endorsed or receipted by the payee;
and in respect of purchases:
(i) the purchase order number and date;
(j) the invoice number and date;
(k) a certificate that the goods have been received and brought on charge.

s:
(i) the purchase order number and date;
(j) the invoice number and date;
(k) a certificate that the goods have been received and brought on charge.

The controlling officer is required to certify that, after making a thorough check, he has
been satisfied that the payment is authentic and that the payee has received the payment
which the original voucher covered. Loss of payment
vouchers
PART XI
PAYMENT OF SALARIES AND W AGES
158. Salaries and monthly wages will be paid on the last working day of each
month or according to any staggered dates which the Secretary to the Treasury may from
time to time approve. Day of payment
159. Salaries are payable in monthly instalments calculated at one-twelfth of the
annual rate. Salaries for a part of any month will be calculated in proportion to the number
of days in that particular month, e.g. salary for eight days in April would be eight-thirtieths
of the monthly rate. Calculation of salary
160. Except as provided for in General Order 205, an officer will not be granted an
advance of salary or wages. Salaries and wages
not to be paid in
advance
161. Any contingency which is likely to affect an officer's salary (e.g. his death,
suspension or dismissal) will be notified immediately by the controlling officer to the senior
officer in charge of salaries in the Ministry.

s death,
suspension or dismissal) will be notified immediately by the controlling officer to the senior
officer in charge of salaries in the Ministry.

The latter will then be responsible for ensuring
that timely and correct adjustments are made to the officer's salary, pension or gratuity. Adjustment of salary
or other moneys due
to death, etc.

ing
that timely and correct adjustments are made to the officer's salary, pension or gratuity. Adjustment of salary
or other moneys due
to death, etc.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
162. Any balance of salary or other moneys due to an officer who has been
convicted of misappropriation of Government funds or theft of Government property or
who has been dismissed, leaving sums owing to Government (including losses of cash or
stores which are under investigation), may not be paid without the authority of the
Secretary to the Treasury. Salaries of convicted
officers
163. A separate salary record card for each Division I and II officer in the Service
will be kept by the Ministry. The salaries of Division I and II officers are paid by the
Ministry on the basis of information supplied by the Secretary to the Treasury
(Establishments) and the controlling officer of the Ministry in which those officers are
serving. Officers will make arrangements regarding the method of payment, and the
permissible voluntary deductions, through their controlling officers. Method of payment
and deductions:
Divisions I and II
164. Payment of salary may be made direct to the credit of an officer's account at
any commercial bank or building society in Zambia, or by cheque.

II
164. Payment of salary may be made direct to the credit of an officer's account at
any commercial bank or building society in Zambia, or by cheque.

Payment of the net
amount due, after statutory and permissible deductions have been made, will be made in
one sum; there will not be a part-payment to the credit of a bank account with the balance
paid by cheque or otherwise. Method of payment
165. All open cheques will be despatched under registered cover or delivered
against personal signatures. Salary cheques will be forwarded, in bulk, from the Ministry to
controlling officers. A signature, followed by the signing officer's printed name and rank,
will be required for the total number of cheques received. These will be listed by serial
numbers. Controlling officers will be responsible for the distribution of these cheques and
for obtaining the payees' signatures in acknowledgment of receipt of the cheques. When
cheques are despatched to officers in charge of out-stations, for redistribution, Distribution
Lists (Accounts Form 139) will be used and addressees will be responsible for obtaining
the payees' signatures. The lists, when completed, will be returned immediately to the
sender who will retain them as a permanent record.

or obtaining
the payees' signatures. The lists, when completed, will be returned immediately to the
sender who will retain them as a permanent record.

If it is necessary to post the cheque
direct to the actual payee, the remittance will be posted under registered cover and the
registration number will be inserted against the entry in the Distribution List. Despatch of salary
cheques
166. Rent for official quarters will be deducted from salary at the full rate unless
exemption or reduction has been claimed and approved. The responsibility for claiming
reduced rent or exemption, including exemption during periods of vacation leave, rests
with the officer concerned. Claims will be made direct to the Ministry with a copy to the
officer's controlling officer. Accounts Form 133, 134 or 135, as appropriate, will be used
for this purpose. Recovery of rent in respect of non-civil servants will be the responsibility
of the employing Ministry. Deduction of rent for
official quarters
167. Salaries and wages of employees other than those in Divisions I and II of the
Civil Service will be paid by the Ministries in which they are employed, in accordance with
scales and rates laid down by the Permanent Secretary (Establishments). Payment scales and
rates: officers other
than those in Divisions
I and II
168.

scales and rates laid down by the Permanent Secretary (Establishments). Payment scales and
rates: officers other
than those in Divisions
I and II
168.

All authorised deductions will be entered on the payment vouchers in the
appropriate column against the name of each employee concerned. The gross
emoluments will be charged against the relevant sub-head and deductions will be credited
to the appropriate account. Gross salary and
deductions to be
charged

ts will be charged against the relevant sub-head and deductions will be credited
to the appropriate account. Gross salary and
deductions to be
charged

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169. (1) Controlling officers will arrange for salary records to be maintained in
respect of all employees who are not officers in Divisions I and II. A Salary Record Card
will be maintained. Salary records
(2) When an employee is transferred and the transfer involves a change of pay
office, his salary record will be made up to date and transferred to his new office. 170. If an employee does not draw his wages at the normal time of payment, the
wages due to him will be held for a period of seven days. If still unclaimed, the cash will be
brought to account. A general receipt will be issued, crediting the unpaid wages to the
expenditure vote from which the wages were drawn. Unclaimed wages
171. (1) Controlling officers will ensure that standing instructions are issued in
writing for security precautions to be taken in the handling of money for the payment of
wages.

s will ensure that standing instructions are issued in
writing for security precautions to be taken in the handling of money for the payment of
wages.

Security precautions
with regard to payment
of wages
(2) Except in the case of offices staffed by only one accounting officer, controlling
officers will ensure that proper instructions are issued covering the internal check over the
preparation of wage sheets and the payment of wages. In particular-
(a) officers responsible for entries on the wage sheets, for checking and for
paying will sign for their particular responsibilities on the face of the wage
sheets;
(b) each operation in connection with the preparation of wage sheets will be
checked by an officer other than the officer who carried out the original
operation;
(c) payment will take place in the presence of an officer who knows the
recipients. The paying officer should, where practicable, be an officer not
concerned with the preparation and checking of wage sheets. 172. Net salary for the full period of leave will be paid by cheque not less than
fourteen days before the officer goes on leave, and will be calculated up to the last day of
the month preceding his return from leave, unless he elects to receive his salary in the
normal manner (i.e. to a local bank). Leave salary
173.

ay of
the month preceding his return from leave, unless he elects to receive his salary in the
normal manner (i.e. to a local bank). Leave salary
173.

Controlling officers will ensure that there is an adequate system of control
over the employment of labour. In particular, they will ensure that detailed instructions are
issued to record and check the attendance of employees and that overtime is recorded
separately, showing the hours authorised and the hours actually worked. Attendance records

k the attendance of employees and that overtime is recorded
separately, showing the hours authorised and the hours actually worked. Attendance records

The Laws of Zambia
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PART XII
I MPRESTS
174. There are two types of imprest:
(a) Standing imprests-which are normally issued to facilitate the payment of
wages and to enable minor local purchases to be made when it is not
possible for payment to be made through an accounting unit;
(b) Special imprests-which are of a temporary nature, are issued for the
purpose of providing officers with funds to meet expenses when travelling
on duty. Types of imprest
175. Special imprests may not be issued in respect of tours outside Zambia
without the authority of the Secretary to the Cabinet to the Government. Special imprests
outside Zambia
176. Standing imprests may be issued by controlling officers. Both types of imprest
must be limited in total to the amount which the Secretary to the Treasury has authorised
for this purpose to each Ministry. Authority to issue
imprests
177. Holders of standing imprests may, on their own authority, issue a part of their
imprest to a subordinate to be used as a sub-imprest for the purpose for which it would
have been proper for the holder of the standing imprest to have used it.

a subordinate to be used as a sub-imprest for the purpose for which it would
have been proper for the holder of the standing imprest to have used it.

Sub-imprests
must be recouped from and retired to the holder of the standing imprest and will always be
retired when the holder of the standing imprest hands over to another officer. Holders of
sub-imprests will maintain a Field Cash Book (Accounts Form 39) to record payments and
receipts in the same manner as holders of standing imprests. Sub-imprests
178. The amount of each standing imprest should normally be limited to the
monthly requirements in each case, but if it is desirable to recoup the imprest more
frequently, this is permissible. Amount of standing
imprest
179. The amount of a special imprest issued to meet expenses while travelling on
duty will be limited to the amount which an officer will be eligible to claim for the period of
absence from his station. If the period of absence on duty outside Zambia is not definitely
known, the officer may be given an official Letter of Credit which will authorise any
Zambian Mission abroad to pay the amount shown on the Letter of Credit as due to the
officer. The Letter of Credit may include any official entertainment allowance authorised
before the officer leaves Zambia. Amount of special
imprest
180.

cer. The Letter of Credit may include any official entertainment allowance authorised
before the officer leaves Zambia. Amount of special
imprest
180.

In no circumstances will any officer be issued with another special imprest
when there is already a special imprest outstanding in his name. Any officer authorising a
second imprest before the first is retired will be liable to be surcharged with the whole
amount of both imprests. Special imprests:
limitation

sing a
second imprest before the first is retired will be liable to be surcharged with the whole
amount of both imprests. Special imprests:
limitation

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181. Imprests will be used only for the purposes for which they are issued and on
no account will they be used for personal expenditure or for making advances of salary or
wages. Restriction in use of
imprests
182. A record will be kept in a Register of Imprests (Accounts Form 17) of the
issue and retirement of all imprests. The instructions printed on the front cover of the
Register will be complied with by all officers authorised to issue imprests. Register of Imprests
183. Where banking facilities are available, officers authorised to hold a standing
imprest of two hundred kwacha or more will open an official bank account unless authority
to the contrary is given by the controlling officer of the Ministry concerned. Official bank
accounts may also be opened for imprests of less than two hundred kwacha if this is
considered desirable. Imprest bank accounts may not be overdrawn. An imprest holder is
responsible for the safe custody of his imprest cheque book. Banking of imprests
184.

Imprest bank accounts may not be overdrawn. An imprest holder is
responsible for the safe custody of his imprest cheque book. Banking of imprests
184.

Holders of standing imprests must record all payments and reimbursements
in a Field Cash Book (Accounts Form 39). On each occasion that a reimbursement of the
imprest is requested, the total of expenditure since the last reimbursement and the
balance of cash on hand will be entered. These two amounts will equal the value of the
original imprest issued. Revenue receipts will not be entered into the Field Cash Book, but
will be deposited with the Government Main Account with the Bank of Zambia in
accordance with the procedure outlined in regulations 116 to 118. Field Cash Book
185. Standing imprests will be reimbursed by the submission of the tear-off copies
of the Field Cash Book folios, supported by properly completed original payment
vouchers, to the office from which the imprest was obtained. The amount reimbursed to
the imprest holder will equal the total sum of the vouchers submitted less any rejected
vouchers. Reimbursement of
standing imprests
186. Special imprests will be retired immediately the purpose for which they are
issued has been fulfilled.

uchers. Reimbursement of
standing imprests
186. Special imprests will be retired immediately the purpose for which they are
issued has been fulfilled.

Provided that an imprest issued to an officer to meet expenses
when travelling on duty is restricted to the amount which he will be entitled to claim on
return to his station, the claim voucher will clear the imprest. If the imprest is not cleared
within twenty-four hours of the imprest holder's return, the issuing officer will instruct, in
writing, the officer in charge of the Salaries Section of the Ministry (in the case of Divisions
I and II) and other imprest holders paid by the Ministry to deduct the whole of the amount
outstanding from the salary of the imprest holder for the next month. In the case of
Division III, the same arrangements will be made for local recovery. Retirement of special
imprests
187. Standing imprests will be retired at the end of the financial year, unless
authority for their retention into the next financial year has been given by the controlling
officer who authorised their issue. In these cases, it is necessary for the imprest holder to
produce proof of his imprest as at the close of business on the last working day of the
financial year. Accounts Form 16 will be used for this purpose. Retirement of standing
imprests

t the close of business on the last working day of the
financial year. Accounts Form 16 will be used for this purpose. Retirement of standing
imprests

The Laws of Zambia
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PART XIII
HANDING AND T AKING O VER
188. The following procedure will be followed on every occasion on which an
accounting officer hands over to another accounting officer:
(a) Any cash books and stamp registers for which the handing-over officer is
responsible will be ruled off and balanced with cash and stamps on hand,
and the balance of the cash book or stamp register will be entered, dated
and signed by both officers. If possible, all cash should be banked by the
handing-over officer before the hand-over. (b) The officer handing over will hand to the officer taking over, a list of all
"below-the-line account" balances, made up to the end of the previous
month showing dates, names, amounts and types of transaction. (c) A check will be made by both officers that the balance of unused receipt
books recorded in the Receipt Book Register is on hand and both officers
will sign and date the register to this effect. A note should be made of all
unused fixed-fee receipts on issue to collectors of revenue which are not
available for examination at the time of handing and taking over.

ade of all
unused fixed-fee receipts on issue to collectors of revenue which are not
available for examination at the time of handing and taking over.

It will be
the duty of the officer who is taking over to see that all used receipt forms
have been brought to account. (d) Stores records will be ruled off, and both officers will check that these agree
with the physical stocks on hand; individual stock sheets will then be dated
and signed by both officers. (e) The officer handing over is responsible for seeing that the expenditure and
commitment records in his control are up to date and these records will be
dated and signed by both officers. Handing-over
procedure
189. The key of each safe (as defined in Part V) will be handed to the officer taking
over as soon as the contents have been verified. Safe keys
190. Any discrepancies revealed in the course of handing over will be
acknowledged in writing by the officer handing over. The officer taking over will make a
report to his controlling officer. Discrepancies on
handing over
191. On completion of the hand-over, a certificate will be signed to the effect that
the requirements of this Part have been fulfilled. One copy of this certificate will be kept by
the officer taking over; the others will be retained by the officer who has handed over.

been fulfilled. One copy of this certificate will be kept by
the officer taking over; the others will be retained by the officer who has handed over.

Handing-over
certificate
PART XIV
LOSSES OF PUBLIC M ONEY AND STORES

Handing-over
certificate
PART XIV
LOSSES OF PUBLIC M ONEY AND STORES

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192. (1) For the purposes of this Part, losses of public money may occur when an
officer, through wilful default or gross neglect of duty-
Definition of "losses"
(a) fails to collect any money, whether revenue or other payment, due to
Government;
(b) makes, causes or permits an unauthorised, unvouched or incorrect
payment of public money for which he is responsible by virtue of his office;
this includes fraud, forgery, misappropriation, theft and burglary;
(c) causes or permits damage to or destruction or loss of any public buildings,
equipment, vehicles, stores, fittings or furniture:
(d) causes or permits personal injury or damage to property in circumstances
which render Government liable to third parties in respect of such injury or
damage. (2) Immediately a loss of any kind is discovered, the officer in whose office the loss
occurred will-
(a) advise his immediate supervising officer, by the quickest means, of the
nature, extent and date of the loss.

whose office the loss
occurred will-
(a) advise his immediate supervising officer, by the quickest means, of the
nature, extent and date of the loss.

This will then be confirmed by him in
writing;
(b) institute investigations on the spot;
(c) report the loss to the local police when this is necessary, e.g. in the case of
a burglary. 193. This officer will carry out an investigation. At the conclusion of the
investigation he will report the loss on Accounts Form 92 to his controlling officer,
attaching a Police Report where necessary (see the Second Schedule). Investigation of loss
194. The controlling officer will consider the case in the light of the circumstances
set out in Accounts Form 92. If the loss amounts to fifty kwacha or less, the controlling
officer may authorise the loss to stand as a charge against public funds if he considers
that there is no case for a charge of wilful default or gross neglect of duty against any
officer concerned with the loss. The case file will be retained by the controlling officer for
inspection by the Auditor-General and by the Secretary to the Treasury, and a copy of
Accounts Form 92 will be sent to each of those two officers for information. Write-off by controlling
officer

Secretary to the Treasury, and a copy of
Accounts Form 92 will be sent to each of those two officers for information. Write-off by controlling
officer

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
195. If the loss amounts to over fifty kwacha or if the controlling officer considers
that the loss was due to the wilful default or gross neglect of duty of any officer, whatever
the amount of the loss, then he will forward his recommendations in paragraph 12 of
Accounts Form 92 to the Secretary to the Treasury, with a copy to the Auditor-General
indicating whether, in his opinion, there is a case for a surcharge against the officer or
officers concerned. Report by controlling
officer
196. The Secretary to the Treasury may, if he considers that there has been no
wilful default or gross neglect of duty by any officer, authorise the loss, or part thereof, to
be charged to public funds. Write-off by
Permanent Secretary
197. If the Secretary to the Treasury considers that the loss was due to wilful
default or gross neglect of duty, he will assess what amount should, in his opinion, be
attributed to default or negligence of any officer, and he will send to the officer a notice of
assessment of claim and the amount thereof.

pinion, be
attributed to default or negligence of any officer, and he will send to the officer a notice of
assessment of claim and the amount thereof.

In no circumstances will this assessment
exceed the amount of the actual loss suffered. Assessment of claim
against defaulting
officer
198. The officer to whom the assessment is sent may, within twenty-one days after
receipt by him of the assessment, make representations in writing direct to the Secretary
to the Treasury-
(a) admitting the liability in full;
(b) admitting the liability in part;
(c) denying the liability. In the cases of paragraphs (b) and (c), he may make representations with a view to
obtaining a full or a partial cancellation of the liability attributed in the notice of assessment
to his own wilful default or gross neglect of duty. Representations by
officer
199. (1) If the Secretary to the Treasury does not receive representations within
twenty-one days, or if he receives representations from the officer and he considers that
the officer should be liable in terms of the notice of assessment, he will determine whether
the liability shall be in full or whether it shall be reduced in the light of the representations
made by the officer.

ment, he will determine whether
the liability shall be in full or whether it shall be reduced in the light of the representations
made by the officer.

In either case, the Secretary to the Treasury will send a demand in
writing for payment of the sum for which he considers the officer liable. Decision of Permanent
Secretary
(2) If the Secretary to the Treasury considers that the circumstances of the case
justify a cancellation of the full assessment against the officer, then he shall notify the
officer of this cancellation in writing. 200. If, upon receipt of the demand for payment, the officer admits his liability in
writing he may either pay the sum assessed in one sum, or he may consent to recovery of
the sum assessed from his salary or pension, or both. Admission of liability

either pay the sum assessed in one sum, or he may consent to recovery of
the sum assessed from his salary or pension, or both. Admission of liability

The Laws of Zambia
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201. If an officer to whom a demand has been sent fails to admit liability within ten
days after receipt of the demand, the Secretary to the Treasury will prepare a statement
setting out the facts upon which the demand was based, attaching copies of the notice of
assessment of claim and the demand for payment. The statement will disclose the status
of the officer concerned in the loss, his length of service, his monthly salary and pension
and his length of employment in the position held at the time of the loss. Failure to admit liability
202. The Secretary to the Treasury will fix the monthly rate of deductions which
shall not exceed one-quarter of the gross monthly salary or pension, or both. Monthly deductions
203. If an officer who has consented to recovery of an assessed sum under
regulation 197 dies, resigns or is dismissed from the service of the Government before the
full sum has been recovered, then any balance still due shall be a charge against any sum
owing to him or to his estate. Officers leaving the
service
204.

sum has been recovered, then any balance still due shall be a charge against any sum
owing to him or to his estate. Officers leaving the
service
204.

The Secretary to the Treasury will send the statement referred to in regulation
201 to the Attorney-General. Statement to
Attorney-General
PART XV
REMITTANCES OF CASH
205. When it is necessary to remit notes or coin to a bank or to another office and
it is not convenient or possible to use the commission-free money order service, the
following instructions will apply:
(a) A remittance will be made up by the officer responsible for the cash and,
whenever possible, will be checked and signed for as correct by a second
officer. Remittances will be securely packed and, if sent by post, the
packages will be registered. Specie boxes will be supplied at the beginning
of each financial year on application to the Secretary to the Treasury for
use in transporting coin. (b) At the time when the remittance is made, advice of the remittance will be
sent separately to the bank or office to which it has been despatched, and a
copy will be enclosed with the remittance. The advice will contain the official
designation of the sender and the addressee, the total amount of the
remittance, its composition by denominations of notes and coin, the date of
despatch, and the method of despatch.

e addressee, the total amount of the
remittance, its composition by denominations of notes and coin, the date of
despatch, and the method of despatch.

Remittances to a bank
or other office
206. Remittances received from a bank or other office will be checked at once by
the officer responsible for receiving the cash, if possible in the presence of a second
officer. Any discrepancy will be reported immediately by telephone or telegraph to the
bank or office from which the remittance has been received, and will be confirmed at once
in writing. If there is an irrecoverable shortage in a remittance received, or if the
remittance does not arrive at its destination, then the remitting officer will take immediate
steps to report the shortage in or non-arrival of the remittance as a loss of public money
under Part XIV. Remittances received

er will take immediate
steps to report the shortage in or non-arrival of the remittance as a loss of public money
under Part XIV. Remittances received

The Laws of Zambia
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PART XVI-Revoked by S.I. No. 102 of 1991. FIRST SCHEDULE-Revoked by S.I. No. 102 of 1991. SECOND SCHEDULE
(Regulations 193 and 195)
ACCOUNTS FORM 92
REPORT ON A LOSS OF PUBLIC MONEY/STORES
(To be used for losses of money, stamps or stores; damage to Government property, buildings, equipment and vehicles;
losses caused by failure to collect revenue; unauthorised or unvouched payment of public money. NOT to be used for
damage to the person or property of third parties; these will be dealt with by memorandum. To be submitted in triplicate by
the Supervising Officer.)
Supervising Officer's File No.. ...................................................................... MINISTRY/DEPARTMENT .......................................................................... PART A-Report by Supervising Officer to Controlling Officer under
Regulation No. 193
1. FULL NAME of Supervising Officer 1. ................................................................................ 2. Official Designation and Address 2. ................................................................................ 3.

........................... 2. Official Designation and Address 2. ................................................................................ 3.

Office and/or place where the loss occurred 3. ................................................................................ ................................................................................ 4. Date on which the loss occurred 4. ......................................................................19 ..... 5. Date loss was reported to me 5. ......................................................................19 ..... 6. Nature of loss 6. K n
Money
Stamps
Stores
Property
Sub-Total
less amount recovered or repaid
Net value of the loss
7. POLICE REPORT 7. (a) Was the loss reported to the Police? (a) YES/NO*
(b) If it was, give the date of report (b) .....................................................19 ........... (c) If it was not reported, explain why not, e.g. petty loss
already made good
(c) .................................................................... .................................................................... ....................................................................

............ .................................................................... ....................................................................

(d) If Police Report available (d) 3 copies to be attached
(e) If not available, give date of written request or a Report (e) ........................................................19 ....... 8. COURT PROCEEDINGS 8. (a) Was anyone prosecuted? (a) YES/NO*
(b) If so, who? (b) .................................................................... (c) With what result? (c) ..................................................................... .................................................................... (d) If Court Record available (d) 3 copies to be attached
(e) If not available, give date of written request for Court
Record
(e) ..........................................................19 ...... 9. RESULT OF INVESTIGATION 9. What were the precise circumstances in which the loss
occurred? ..........................................................................

TIGATION 9. What were the precise circumstances in which the loss
occurred? ..........................................................................

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Were normal precautions taken to prevent it? .......................................................................... If not, why not and which officers were involved? .......................................................................... Were there any unusual circumstances which led to the loss? .......................................................................... What checks were carried out and when? .......................................................................... What security arrangements were in existence, and were they
adequate? .......................................................................... Give any further information which is relevant, including
measures taken to prevent a recurrence. .......................................................................... NOTE:
The acid test of negligence is whether an officer deals with
public property and money as carefully as he would deal with
his own private property or money. 10. RECOMMENDATION 10.

s whether an officer deals with
public property and money as carefully as he would deal with
his own private property or money. 10. RECOMMENDATION 10.

Give the full names and official designations of officers
involved in the loss
.......................................................................... .......................................................................... .......................................................................... .......................................................................... ........................................................................ *(a) I recommend
penalised in any way. (a) that no officer be surcharged or/
*(b) I recommend surcharge of: (b) Officer's name K n
.............................................. .............................................. .............................................. ...... ...... ...... ........ ........ ........ *(c) I recommend disciplinary action of (c ........................................................................ ........................................................................ 11. Signature of Supervising Officer:
Official Designation:
Date:
11. .............................................................................. ..............................................................................

....................................................................... ..............................................................................

.............................................................................. ................................................................19 ........ * Delete whichever is not applicable. PART B-REPORT BY CONTROLLING OFFICER TO SECRETARY TO THE TREASURY, MINISTRY OF FINANCE,
UNDER REGULATION NO. 195
(To be submitted to the Secretary to the Treasury, Ministry of Finance, for consideration, with a copy to the
Auditor-General, for all losses of K50 or more and in all cases in which a surcharge is recommended. In the case of a loss
of less than K50, if the Controlling Officer's decision is that it should "stand as a charge to public funds", a copy will be sent
to the Permanent Secretary, Ministry of Finance, and the Auditor-General for information, endorsed to that effect in 12 (c)
below.)

copy will be sent
to the Permanent Secretary, Ministry of Finance, and the Auditor-General for information, endorsed to that effect in 12 (c)
below.)

The Laws of Zambia
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Controlling Officer's File No. ....................................... 12. *(a) I agree with the recommendation/s in PART A. *(b) I disagree with the recommendation/s in PART A, for the following reasons:
.................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... ....................................................................................................................................................................................................

......................................................................................................................................................

.................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... (c) my recommendations are:
.................................................................................................................................................................................................... ....................................................................................................................................................................................................

......................................................................................................................................................

.................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... Signature of Controlling Officer ...........................................................................................................................................

ng Officer ...........................................................................................................................................

Official Designation ............................................................................................................................................................ Date .................................................................................................................................................................................... * Delete whichever is not applicable.

................................................................................................................ * Delete whichever is not applicable.

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THE FINANCE (CONTROL AND MANAGEMENT)
(PUBLIC STORES) REGULATIONS.
ARRANGEMENT OF REGULATIONS
PART I
PRELIMINARY
Regulation
1. Title
2. Interpretation
3. Supersession of previous Regulations
PART II
G ENERAL PROVISIONS
4. Responsibility for accounting arrangements
5. Responsibility of controlling officers
6. Personal responsibility of purchasing officer and stores officer
7. Officers to exercise strict economy in use of public stores
8. Loss of public stores
9. Authority for unallocated stores
10. Inspection of public stores, etc.
PART III
PURCHASES AND T ENDERS
11. Application of Financial Regulations
12. Liability of purchasing officers
13. Sources from which public stores shall be obtained
14. Local purchases in Zambia
15. Purchases from outside Zambia
PART IV
BOOKS AND F ORMS OF ACCOUNTS

ources from which public stores shall be obtained
14. Local purchases in Zambia
15. Purchases from outside Zambia
PART IV
BOOKS AND F ORMS OF ACCOUNTS

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16. Responsibility of officers to account for public stores
17. Books and forms of accounts
18. Allocated Stores Ledger
19. Arrangement of stores accounts
Regulation
20. Local Purchase Order
21. Numbering of payment vouchers
22. Stock Bin Cards and Kardex system
23. Register of Stores Ordered and Received
24. Register of Consumable Stores
25. Return of Consumable Stores
26. Stores Demand, Issue and Receipt Voucher
27. Stock Receipt Cost Sheet
28. Posting of stores ledgers
29. Preparation of stores requisitions, local purchase orders, etc. 30. Signing of requisitions, local purchase orders, etc. 31. Safeguarding of requisitions, local purchase orders, etc. PART V
SUPERVISION AND CUSTODY OF PUBLIC STORES
32. Supervisory officers
33. Protection of public stores
34. Arrangement of public stores accommodation
35. Inspection of stores accounts
36. Submission of records
37. Annual verification of public stores
38. Report of loss, damage, etc., by heads of department
39. Return of unserviceable or excess public stores
40.

Annual verification of public stores
38. Report of loss, damage, etc., by heads of department
39. Return of unserviceable or excess public stores
40.

Action on report of loss of, damage to, etc., public stores
PART VI
RECEIPT OF PUBLIC STORES

Action on report of loss of, damage to, etc., public stores
PART VI
RECEIPT OF PUBLIC STORES

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41. Checking of public stores received
42. Entries to be made in figures and words
43. Acknowledgement of receipt of public stores
44. Public stores required for immediate use
45. Returned public stores
46. Converted or manufactured stores
47. Stock Discrepancy Report and Claims Register
48. Authority for payment for stores received
PART VII
I SSUE OF PUBLIC STORES
Regulation
49. Purposes for which public stores may be issued
50. Prohibition of issue of public stores for private use
51. Issue of public stores
52. Issue of public stores for sale or write-off, etc.
53. Transfers of allocated stores
54. Packing of public stores
PART VIII
UNALLOCATED STORES
55. Authority for and limit of unallocated stores
56. Receipt and costing of unallocated stores
57. Issue of unallocated stores
58. Cash sales accruing from sale of unallocated stores
59. Revision of issue price
60. Unallocated stores account
61. Monthly financial statement
62. Annual Tabular Summary
63. Annual Stock Valuation Certificate
PART IX
PLANT AND VEHICLES

nallocated stores account
61. Monthly financial statement
62. Annual Tabular Summary
63. Annual Stock Valuation Certificate
PART IX
PLANT AND VEHICLES

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64. Interpretation
65. Purchases of plant and vehicles
66. Plant and vehicles records
67. Ministerial and Departmental records
68. Transfer of plant or vehicles
69. Transfer within Department
70. Inspection of plant, vehicles and records
71. Responsibility for supervision of plant and vehicles
72. Unserviceable plant or vehicles
73. Wilful neglect or misuse
74. Maintenance of plant and vehicles
75. Periodic checks
76. Servicing of vehicles
77. Director to issue bulletins
78. Maintenance and repair by private firms
79. Officers liable for excess costs
PART X
T OOLS AND EQUIPMENT
80. Interpretation
81. Tools and Equipment Control Officer
82. Tools and Equipment Control Ledger
83. Inventory of Plant, Tools and Equipment
84. Personal responsibility of officers
85. Periodic checks of tools and equipment
86. Loss of tools or equipment to be reported
87. Write-off of tools or equipment
88. Hand-over of tools or equipment
PART XI
O FFICE AND M ACHINERY

t
86. Loss of tools or equipment to be reported
87. Write-off of tools or equipment
88. Hand-over of tools or equipment
PART XI
O FFICE AND M ACHINERY

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89. Interpretation
90. Plant, Tools and Equipment Control Ledger
91. Transfer of office machinery
92. Purchase of office machinery
93. Applications for supply of office machinery
94. Issue of office machinery
95. Office Equipment Maintenance Service
96. Repairs and overhauls
97. Minor repairs and adjustments
98. Unserviceable office machinery
99. Register of office machinery on charge
100. Cost of transporting office machinery
101. Surplus office machinery
102. Removal of office machinery from Government offices
103. Loss or theft of office machinery
PART XII
BOARDS OF SURVEY, STANDING ACCIDENTS BOARD AND PROVINCIAL
STANDING ACCIDENTS COMMITTEE

ernment offices
103. Loss or theft of office machinery
PART XII
BOARDS OF SURVEY, STANDING ACCIDENTS BOARD AND PROVINCIAL
STANDING ACCIDENTS COMMITTEE

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Regulation
104. Boards of Survey
105. Special Boards of Survey
106. Appointment of Boards of Survey
107. Composition of Boards of Survey
108. Notifications
109. Forms to be used
110. Attendance of officer in charge of stores
111. Ledgers, etc., to be entered up-to-date
112. Duties of Annual Boards of Survey
113. Inspection of storage premises
114. Report of Board of Survey
115. Request for appointment of Annual Board of Survey
116. Procedure for disposal of unserviceable and surplus stores at Foreign Missions
117. Copies of authority for disposal of unserviceable or surplus stores to be sent to
Auditor-General
118. Circumstances where Annual Board of Survey not necessary
119. Request for Special Board of Survey on unserviceable stores
120. Standing Board of Survey
121. Composition of Standing Board of Survey
122. Report of Standing Board of Survey
122A. Standing Accidents Board
122B. Composition of Standing Accidents Board
122C. Proceedings of Standing Accidents Board
122D. Procedure for reporting Accidents
122E.

idents Board
122B. Composition of Standing Accidents Board
122C. Proceedings of Standing Accidents Board
122D. Procedure for reporting Accidents
122E.

Representations of police officer
PART III
W RITE -O FF AND DISPOSAL OF UNSERVICEABLE STORES , DISCREPANCIES , LOSSES ,
ETC. 123. Unserviceable expendable stores
124. Other unserviceable stores
125. Stores surplus to requirements
126. Report on losses of, or damage to, public stores
127. Processing of loss report
128. Discrepancies
129. Authority to write off stores
130. Action on receipt of authority to write off

o, public stores
127. Processing of loss report
128. Discrepancies
129. Authority to write off stores
130. Action on receipt of authority to write off

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PART XIV
SALE OF PUBLIC STORES
131. Authority for sale of public stores
132. Sales to be on cash basis
133. Classification of sale proceeds
134. Sale of surplus and unserviceable stores
135. Trading accounts
PART XV
T RANSPORT OF PUBLIC STORES , LOSSES IN T RANSIT, CLAIMS , ETC.
136. Clearing of public stores arriving from outside Zambia
137. Responsibilities of officers for clearing consignments
138. Responsibility for lodging claims
139. Time limit for claims
140. Minimum amounts to be claimed
141. Discrepancies to be entered in Claims Register
142. Follow-up of claims
143. Transport of public stores to be economical
144. Return of public stores
145. Responsibility of officers dispatching public stores
PART XVI
F URNITURE , F URNISHINGS AND EQUIPMENT

be economical
144. Return of public stores
145. Responsibility of officers dispatching public stores
PART XVI
F URNITURE , F URNISHINGS AND EQUIPMENT

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' A' Household Equipment
146. Appointment and duties of Quarters Officer
147. Appointment and duties of Furnishings Officer
148. Responsibility of tenant
149. Occupation of quarters
150. Vacation of quarters
151. Deficiencies or damages, etc. 152. Security of contents of unoccupied quarters
153. Distribution and control of furniture, etc. 154. Marking of furniture
155. Write-off of unserviceable furniture
' B' Office Furniture
156. Interpretation
157. Office furniture for institutional buildings
158. Office furniture for non-institutional (common-user) buildings
159. Internal control of office furniture
160. Supply of air-conditioning units
161. Supply of safes, strong boxes and strongroom, doors, etc. 162. Fixtures and fittings not to be removed on movement of offices
163. Handing over by Ministry or Department
164. Scales of office furniture
165. Repairs and renovations
' C' Specialised Furniture and Equipment for Institutions
166. Institutional furniture and equipment
167. Control of office furniture
PART XVII
HANDING OVER OF PUBLIC STORES
168.

nd Equipment for Institutions
166. Institutional furniture and equipment
167. Control of office furniture
PART XVII
HANDING OVER OF PUBLIC STORES
168.

Handing and taking over of public stores
169. List of surpluses or discrepancies
170. Request for Board of Survey before taking over
171. Checking of public stores in absence of out-going officer
172. Hand-over of tools and equipment
173. Hand-over of furniture
PART XVIII
I VORY AND O THER G OVERNMENT T ROPHY

res in absence of out-going officer
172. Hand-over of tools and equipment
173. Hand-over of furniture
PART XVIII
I VORY AND O THER G OVERNMENT T ROPHY

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174. Interpretation
175. Categories of ivory and trophy
176. Registration stations for ivory and trophy
177. Ivory and trophy records
178. Certificate of ownership
179. Registration of "legal" ivory or trophy
180. Registration of "illegal" ivory or trophy
181. Registration of imported ivory or trophy
182. Disposal of Government ivory or trophy
183. Fixing of prices for ivory or trophy
184. Losses arising from deterioration of ivory or trophy
185. Sale proceeds to be credited to revenue
PART XIX
M EDICAL SUPPLIES
186. Interpretation
187. Responsibility for medical supplies
188. Registers to be maintained
189. Requisition of medical supplies
190. Losses or damages to consignments in transit
191. Handing over and taking over of medical supplies
192. Appliances
193. Application of other provisions of Regulations
SCHEDULE
SECTION 18-FINANCE CONTROL AND M ANAGEMENT (PUBLIC STORES ) REGULATIONS
Regulations by the Minister
Statutory Instrument
122 of 1983
127 of 1986
204 of 1986
69 of 1995
PART I
PRELIMINARY
1.

ENT (PUBLIC STORES ) REGULATIONS
Regulations by the Minister
Statutory Instrument
122 of 1983
127 of 1986
204 of 1986
69 of 1995
PART I
PRELIMINARY
1.

These Regulations may be cited as the Finance (Control and Management)
(Public Stores) Regulations. Title

These Regulations may be cited as the Finance (Control and Management)
(Public Stores) Regulations. Title

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2. In these Regulations, unless the context otherwise requires- Interpretation
"accounting unit" means a section responsible for the maintenance of the accounts
of a Ministry or a number of Ministries or a branch of a Department of a
Ministry;
"allocated stores" means public stores purchased for use in connection with
specific works or for departmental purposes, the cost of which is
immediately chargeable directly to the appropriate head, sub-head and item
of expenditure;
"Auditor-General" means the Auditor-General appointed under the provisions of
the Constitution; Cap. 1
"Board" means the Standing Accidents Board established under paragraph (d) of
regulation 122A.

ointed under the provisions of
the Constitution; Cap. 1
"Board" means the Standing Accidents Board established under paragraph (d) of
regulation 122A.

"Committee" means the provincial Standing Accidents Committees established
under paragraph (b) of regulation 122A and "Committee" shall be construed
accordingly;
"controlling officer" means an officer designated by the Minister as officer in charge
of a head of expenditure in any one financial year and charged with the duty
of controlling expenditure on any public service under that head;
"head of department" means an officer in charge of a branch or Department within
a Ministry;
"internal auditor" means any person designated as such by the Secretary to the
Treasury;
"Minister" means the Minister responsible for finance;
"Secretary to the Treasury" means the Secretary to the Treasury, Ministry of
Finance;
"purchasing officer" means an officer who is authorised to sign an order for the
purchase of any goods or for the requisition of any service;
"store-keeper" means any officer responsible for the receipt, custody and issue of
public stores;
"stores officer" means any officer whose responsibilities include-

means any officer responsible for the receipt, custody and issue of
public stores;
"stores officer" means any officer whose responsibilities include-

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(a) supervision of store-keepers;
(b) checking the records, registers and accounts of store-keepers or
verifying the stocks held by them; and
(c) maintenance of stores accounts;
"stock verifier" means any person designated as such by the Secretary to the
Treasury;
"vote holder" means any officer to whom a controlling officer has delegated
responsibility for the expenditure under a particular sub-head or sub-heads;
"unallocated stores" means stores of a general nature which are not required at the
time of purchase for specific work or departmental purposes but which are
acquired as stock to be issued and charged to various works and services
as required. 3. These Regulations shall supersede all previous Stores Regulations and Stores
Orders and shall be read in conjunction with the Financial Regulations. Supersession of
previous Regulations. Cap. 347
PART II
G ENERAL PROVISIONS
4.

Orders and shall be read in conjunction with the Financial Regulations. Supersession of
previous Regulations. Cap. 347
PART II
G ENERAL PROVISIONS
4.

(1) The Secretary to the Treasury shall be responsible for general stores
accounting, but, a controlling officer may, with the written approval of the Secretary to the
Treasury and subject to the provisions of these Regulations, issue supplementary
instructions governing public stores of any particular nature held under his control. Responsibility for
accounting
arrangements
(2) Copies of all supplementary instructions issued under sub-regulation (1) shall be
sent to the Secretary to the Treasury and the Auditor-General. 5. Every controlling officer shall be responsible for-
(a) observance of all instructions issued by the Secretary to the Treasury;
(b) ensuring that an efficient system exists for the administration and control of
public stores under his supervision; and
(c) ensuring that all his subordinate officers whose duties involve responsibility
for public stores are conversant with these Regulations. Responsibility of
controlling officers

bordinate officers whose duties involve responsibility
for public stores are conversant with these Regulations. Responsibility of
controlling officers

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6. Every purchasing officer and stores officer shall be personally responsible for
the due performance of his duties and for any inaccuracies in the accounts rendered by
him or under his authority. Personal responsibility
of purchasing officer
and stores officer
7. Every officer shall exercise strict economy in the use of public stores and all
supervising officers shall ensure that expenditure of a wasteful or extravagant nature on
public stores is not permitted. Officers to exercise
strict economy in use
of public stores
8. (1) For the purpose of this Part, loss of public stores shall be deemed to have
occurred if an officer, through wilful default or neglect of duty, causes or permits damage
to, or destruction or loss of, any public stores, equipment, vehicles, fittings or furniture.

ful default or neglect of duty, causes or permits damage
to, or destruction or loss of, any public stores, equipment, vehicles, fittings or furniture.

Loss of public stores
(2) Immediately a loss of public stores is discovered, the officer in charge of such
public stores shall-
(a) advise his immediate supervising officer, by the quickest means, of the
nature, extent and the date of the loss;
(b) confirm his advice in writing;
(c) institute investigations on the spot; and
(d) report the loss to the local police where an offence is suspected to have
been committed. 9. (1) Subject to the provisions of sub-regulation (2), unallocated stores may only
be held by a controlling officer or any other officer under his control if he is specifically
authorised in that respect under Part VIII of these Regulations. Authority for
unallocated stores
(2) The Secretary to the Treasury may prescribe conditions for the receipt, custody
and issue of, and accounting for, unallocated stores and may also modify or revoke, at
any time, the authority so given. 10. (1) The following categories of officers shall at all reasonable times have the
right to inspect public stores and books, records and accounts relating to such public
stores, that is to say:
Inspection of public
stores, etc.

e the
right to inspect public stores and books, records and accounts relating to such public
stores, that is to say:
Inspection of public
stores, etc.

(a) the Auditor-General or any officer authorised by him;
(b) an internal auditor;

(a) the Auditor-General or any officer authorised by him;
(b) an internal auditor;

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(c) a stock verifier; or
(d) any officer authorised by the Secretary to the Treasury. (2) Every officer concerned shall give the inspecting officer the necessary facilities
for inspecting such public stores and relevant documents. (3) The officer carrying out an inspection shall give a receipt to the person from
whom any books, records and other documents have been taken away for further
investigations. PART III
PURCHASES AND T ENDERS
11. Except as otherwise provided for in these Regulations, the provisions of Part
XVI of the Financial Regulations and the First Schedule thereto shall apply to procedures
governing purchases and tenders under these Regulations. Application of
Financial Regulations. Cap. 347
12.

Schedule thereto shall apply to procedures
governing purchases and tenders under these Regulations. Application of
Financial Regulations. Cap. 347
12.

(1) Every purchasing officer must ensure that- Liability of purchasing
officers
(a) funds are available for the purchasing or requisitioning of public stores
under a properly authorised provision of heads of expenditure;
(b) the public stores ordered shall not be in excess of normal departmental
requirements; and
(c) due care is exercised in the preparation of all requisitions, orders and
indents. (2) Any purchasing officer who fails to comply with the provisions of this regulation
may be held liable for any excess costs incurred as a result of such failure. (2) Any purchasing officer who fails to comply with the provisions of this regulation
may be held liable for any excess costs incurred as a result of such failure. 13. (1) All public stores, vehicles, plant and other items shall be obtained from the
following sources:
Sources from which
public stores shall be
obtained

1) All public stores, vehicles, plant and other items shall be obtained from the
following sources:
Sources from which
public stores shall be
obtained

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(a) in the case of items shown in the Government Stores Catalogue for the
time being in force, from the Government Stores or from the nearest depot
of the Government Stores, as the case may be, by submitting a requisition
on the Requisition, Issue and Receipt Voucher (Misc. Form 1B);
(b) in the case of motor vehicles, plant, machinery, device, tools and spare
parts, from the Mechanical Services Department by submitting a requisition
on the Requisition, Issue and Receipt Voucher (Misc. Form 1B);
(c) in the case of specially headed stationery or printed forms, from the
Government Printing Department by submitting a requisition on Misc. Form
1;
(d) in the case of medical supplies and drugs, from the Medical Stores of
Zambia Limited, a limited company registered under the Companies Act; Cap. 388
(e) in the case of typewriters and office machines, from the Office Equipment
and Maintenance Section by submitting a requisition on the Requisition,
Issue and Receipt Voucher (Misc.

nd office machines, from the Office Equipment
and Maintenance Section by submitting a requisition on the Requisition,
Issue and Receipt Voucher (Misc.

Form 1B);
(f) in the case of any other items not mentioned in this sub-regulation, from the
Department which has been authorised by the Government to stock such
items by submitting a requisition on the Requisition, Issue and Receipt
Voucher (Misc. Form 1B). (2) Save as provided for in sub-regulation (1), no purchasing officer shall obtain
public stores from any other source except in the following circumstances:
(a) where such public stores are not available at the Government Stores or
other authorised sources of supply and a certificate to that effect is obtained
from the officer in charge of the organisation concerned;
(b) where circumstances are so urgent as to render it not reasonably
practicable to purchase public stores from the Government Stores or other
authorised sources of supply and the reasons therefor are recorded in
writing.

acticable to purchase public stores from the Government Stores or other
authorised sources of supply and the reasons therefor are recorded in
writing.

(3) Where an officer purchases public stores from another supplier in terms of
paragraphs (a) and (b) of sub-regulation (2), he shall, forthwith, make a report to that
effect to his immediate supervisor and where it appears that the circumstances under
which he acted were not so urgent as to justify the action taken, or that the need for public
stores in question could have been foreseen in time for them to be purchased normally
from authorised sources, the purchasing officer may be held liable for any additional
expenditure which may have been incurred as a result of his action.

m authorised sources, the purchasing officer may be held liable for any additional
expenditure which may have been incurred as a result of his action.

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14. (1) Subject to the other provisions of these Regulations, local purchases of
public stores shall be made on Local Purchase Order (Misc. Form 1A) which shall be
completed in quadruplicate and copies thereof shall be distributed as follows:
Local purchases in
Zambia
(a) the original and duplicate copies shall be sent to the supplier of the goods;
(b) the triplicate shall be filed in accordance with the instructions contained in
the Financial Regulations; and
Cap. 347
(c) the quadruplicate shall remain in the book. (2) The agreed or quoted prices obtained by a pro forma invoice where necessary
shall be inserted in the appropriate column. (3) The requisitioning officer shall ensure that he obtains from the supplier the
original copy of the Local Purchase Order (Misc. Form 1A) together with the invoice for
the goods which shall be used to support the payment for the goods. (4) In the case of purchases by the Mechanical Services Department, the Local
Purchase Order (Misc.

hall be used to support the payment for the goods. (4) In the case of purchases by the Mechanical Services Department, the Local
Purchase Order (Misc.

Form 1A) shall be completed in quintuplicate and the copies
thereof shall be distributed as follows:
(a) the original and duplicate copies shall be sent to the supplier of the goods;
(b) the triplicate shall be filed to support the commitment ledger;
(c) the quadruplicate shall be sent to the Mechanical Services Department
(Stores Receipt Section); and
(d) the quintuplicate shall remain in the book. 15. (1) Requests for public stores to be obtained from sources outside Zambia shall
be processed in accordance with the procedure laid down in the Schedule to the Financial
Regulations. Purchases from
outside Zambia
(2) Wherever possible, supplies shall be procured through Government appointed
purchasing agencies.

nancial
Regulations. Purchases from
outside Zambia
(2) Wherever possible, supplies shall be procured through Government appointed
purchasing agencies.

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(3) Indents for supplies from Government purchasing agencies shall be signed by
the controlling officer personally before submission to the Central Supply and Tender
Board. PART IV
BOOKS AND F ORMS OF ACCOUNTS
16. Every stores officer or any other officer having in his charge any public stores
or other articles of public property must keep and maintain records of the receipt and
issue of such public stores. Responsibility of
officers to account for
public stores
17. The books and forms prescribed in the Schedule hereto shall be the books and
forms of accounts which shall be used by every Ministry and Department for the purposes
of these Regulations. Books and forms of
accounts
18. The Allocated Stores Ledger (Misc. Form 54) shall be the principal book of
accounts where entries shall be made from the original documents relating to all public
stores transactions. Allocated Stores
Ledger
19. (1) A separate account shall be maintained for each item of the public stores
and the accounts shall be arranged in accordance with the groups and classifications
adopted for the public stores.

for each item of the public stores
and the accounts shall be arranged in accordance with the groups and classifications
adopted for the public stores.

Arrangement of stores
accounts
(2) Each account shall be given a folio number or other distinguishing mark. 20. Subject to the other provisions of these Regulations, the Local Purchase Order
(Misc. Form 1A) shall be used for all the local purchases of public stores. Local Purchase Order
21. (1) All payment vouchers supporting entries in the Allocated Stores Ledger
(Misc. Form 54) shall be serially numbered, filed and bound in numerical sequence. Numbering of payment
vouchers
(2) There shall be maintained separate files for each type of payment vouchers. (3) Every payment voucher shall bear a reference to the stores ledger folio to which
it relates.

ned separate files for each type of payment vouchers. (3) Every payment voucher shall bear a reference to the stores ledger folio to which
it relates.

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22. (1) Every store-keeper shall maintain a Stock/Bin Card (Accts Forms Nos 148
and 148A) for each item of stock on which shall be recorded all movements and balances
of stock-in-hand, and in the case of a large organisation, a Kardex or other similar system
may, with the approval of the Secretary to the Treasury, be used instead of the Stock/Bin
Card (Accts Forms Nos 148 and 148A). Stock Bin Cards and
Kardex system
(2) Every Stock/Bin Card shall be attached to the bin, shelf or container where the
public stores are held or in a container kept close to the stock. (3) All movements of public stores shall be recorded on the Stock/Bin Card (Accts
Forms Nos 148 and 148A) as soon as any transaction has been effected and the entries
so effected shall be in addition to those made in the Allocated Stores Ledger (Misc. Form
54). 23. There shall be kept and maintained a Register of Stores Ordered and
Received (Accounts Form 151) in which shall be recorded details of all public stores
received. Register of Stores
Ordered and Received
24.

Ordered and
Received (Accounts Form 151) in which shall be recorded details of all public stores
received. Register of Stores
Ordered and Received
24.

(1) Every officer in charge of a hospital, hostel, school, prison or other similar
Government institution shall keep and maintain a Register of Consumable Stores
(Accounts Form 159) in which shall be recorded details of all consumable stores and fuel
received. Register of
Consumable Stores
(2) Public stores recorded in the Register of Consumable Stores (Accounts Form
159) may not be recorded in the Allocated Stores Ledger (Misc. Form 54) or the Register
of Stores Ordered and Received (Accounts Form 151). 25. Every officer-in-charge of a hospital, hostel, school, prison or other similar
Government institution shall, at the end of each month, prepare and forward to the head of
department concerned, a Return of Consumable Stores (Accounts Form 159) (reverse). Return of Consumable
Stores
26. (1) A Stores Demand, Issue and Receipt Voucher Allocated/Unallocated
(Accounts Form 154) shall be prepared for all allocated stores received from whatever
source, except where the supply is from a Government agency in which case the
Requisition Issue and Receipt Voucher (Misc. Form 1B) shall be prepared instead.

except where the supply is from a Government agency in which case the
Requisition Issue and Receipt Voucher (Misc. Form 1B) shall be prepared instead.

Stores Demand Issue
and Receipt Voucher
(2) The Stores Demand, Issue and Receipt Voucher or the Requisition Issue and
Receipt Voucher as the case may be, shall be returned to the issuing officer immediately
after the public stores have been received and checked. 27. A Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared for every
consignment of unallocated stores. Stock Receipt Cost
Sheet

nd checked. 27. A Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared for every
consignment of unallocated stores. Stock Receipt Cost
Sheet

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28. The posting of stores ledgers shall, where possible, be carried out by
accounting officers who are not responsible for the actual custody of the public stores. Posting of stores
ledgers
29. When preparing requisitions, local purchase orders, or other similar
documents, a line initialled by the officer signing the document shall be drawn across the
form immediately below the last item and a diagonal line shall be drawn through the
remaining blank portion of the form so as to prevent any unauthorised additions being
made to the entries already appearing on the form. Preparation of stores
requisitions, local
purchase orders, etc. 30. All requisitions, local purchase orders or other similar documents shall be
signed by two officers one of whom shall be the officer immediately responsible for the
requisition of public stores required and the other, whose name and designation must be
shown on the order, shall be of a supervisory rank. Signing of requisitions,
local purchase orders,
etc. 31.

other, whose name and designation must be
shown on the order, shall be of a supervisory rank. Signing of requisitions,
local purchase orders,
etc. 31.

Books containing requisitions, local purchase orders or other similar
documents shall only be issued to controlling officers who shall keep and maintain a
record of their serial numbers and details of their distribution. Safe-guarding of
requisitions, local
purchase orders, etc. PART V
SUPERVISION AND CUSTODY OF PUBLIC STORES
32. (1) Controlling officers shall appoint officers at their respective headquarters to
be directly responsible for the supervision and control of departmental stores. Supervisory officers
(2) In the case of outstations, the senior representative of each Department shall be
directly responsible for the supervision and control of the departmental stores within his
Province or District. 33. (1) Every stores officer or other officer having charge of public stores shall be
personally responsible for the safe custody and preservation of such public stores and
shall guard against damage and deterioration. Protection of public
stores
(2) Care shall be taken to ensure that dangerous and highly inflammable goods are
kept in a safe manner and that laws or regulations governing the storage of fuels,
chemicals, explosives, or dangerous drugs are complied with.

ds are
kept in a safe manner and that laws or regulations governing the storage of fuels,
chemicals, explosives, or dangerous drugs are complied with.

(3) Where the storage facilities provided are considered to be inadequate or
unsatisfactory in any respect, the officer-in-charge of such storage facilities shall report to
the controlling officer immediately.

be inadequate or
unsatisfactory in any respect, the officer-in-charge of such storage facilities shall report to
the controlling officer immediately.

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34. Officers-in-charge of public stores must ensure that stores are kept in the
neatest, cleanest and most easily countable manner and that adequate steps are taken to
preserve and protect such public stores against deterioration from climatic conditions or
destruction from vermin and other harmful things. Arrangement of public
stores accommodation
35. (1) Every supervising officer shall inspect the stores accounts of his Department
as frequently as necessary and in any case not less than twice in a year. Inspection of stores
accounts
(2) The frequency of inspections shall be determined by the size of the public stores
and the number of transactions taking place in that Department. (3) The inspection shall include-
(a) a test verification of the additions in the Allocated Stores Ledgers and a
comparison of the ledger entries with the relevant issue and receipt
vouchers;
(b) a test comparison of the Allocated Stores Ledger and balances shown on
the Stock/Bin Cards;
(c) a check of the condition of the goods in stock and the manner in which they
are stored.

d Stores Ledger and balances shown on
the Stock/Bin Cards;
(c) a check of the condition of the goods in stock and the manner in which they
are stored.

(4) Additional frequent checks of items shall be made by a controlling officer or such
other officer delegated by him in writing to ascertain the correctness of the stores records. 36. (1) An officer appointed to carry out inspection and check shall submit a full
report of the findings to his controlling officer. Submission of records
(2) Copies of the reports submitted under sub-regulation (1) shall be sent to the
Secretary to the Treasury and to the Auditor-General and the appropriate regional head of
the Auditor-General's Office. 37. All stocks of public stores shall be completely verified at least once in a year by
a duly appointed stock verifier or Board of Survey. Annual verification of
public stores
38. Heads of department shall report immediately to their controlling officers any
loss, damage or deterioration of public stores in their charge and shall similarly report any
discrepancy between the ledger or inventory balance and the actual stock. Report of loss,
damage, etc., by
heads of department

ll similarly report any
discrepancy between the ledger or inventory balance and the actual stock. Report of loss,
damage, etc., by
heads of department

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39. Officers-in-charge of public stores shall render to their controlling officers at
such intervals as may be necessary and in any case at the end of every financial year, a
detailed return of-
(a) unserviceable stores held by them; and
(b) public stores held in excess of requirements. Return of
unserviceable or
excess public stores
40. Controlling officers receiving reports made under regulations 38 and 39 shall
take such action as may be required under Part XIII of these Regulations to adjust the
loss or discrepancy as the case may be. Action on report of
loss of, damage to,
etc., public stores
PART VI
RECEIPT OF PUBLIC STORES
41. (1) All public stores received shall be unpacked carefully, checked as to
quantity and condition, and details thereof shall be entered in books of account
immediately such public stores are received. Checking of public
stores received
(2) The checking shall be carried out against the relevant packing or delivery note
and issue note where appropriate.

ecking of public
stores received
(2) The checking shall be carried out against the relevant packing or delivery note
and issue note where appropriate.

(3) In the case of the Lusaka depot of the Government Stores the delivery note shall
be obtained from the supplier in quadruplicate and the copies thereof shall be distributed
as follows:
(a) the original copy shall be retained by the Receipts Section;
(b) the duplicate shall be sent to the Accounts Section together with the Stock
Receipt Cost Sheet (Accounts Form 160) and the Daily Receipt Register
(Stores Form No. 71);
(c) the triplicate duly, receipted, shall be sent to the supplier to enable him to
raise the necessary invoice; and
(d) the quadruplicate shall be given to the supplier for his record. (4) The Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared for every
consignment of unallocated stores received.

supplier for his record. (4) The Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared for every
consignment of unallocated stores received.

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(5) In the case of the Lusaka depot of the Government Stores, copies of the Stock
Receipt Cost Sheet (Accounts Form 160) shall be prepared in quintuplicate and copies
thereof shall be distributed as follows:
(a) the original copy shall be sent to the Machine Room for posting;
(b) the duplicate shall be sent directly to the Accounts Section together with the
Daily Receipt Register Stores Form No. 71;
(c) the triplicate shall be taken to the Accounts Section through the Chief
Stores Officer concerned;
(d) the quadruplicate shall be sent to the buyer for his record; and
(e) the quintuplicate shall remain with the Receipts Section. 42. All entries relating to quantities and prices of goods supplied and entered in
local purchase orders, delivery notes, invoices, daily registers and the Stock Receipt Cost
Sheets shall be written in both figures and words. Entries to be made in
figures and words
43.

s, invoices, daily registers and the Stock Receipt Cost
Sheets shall be written in both figures and words. Entries to be made in
figures and words
43.

Where public stores are despatched by a Government agency, the receiving
officer shall acknowledge receipt of the items by signing a copy of the Stores Demand,
Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 154). Acknowledgement of
receipt of public stores
44. (1) Public stores received for immediate use on a work or service such as
building materials, motor vehicle spare parts or foodstuffs shall be recorded in the
Register of Stores Ordered and Received (Accounts Form 151) or the Register of
Consumable Stores (Accounts Form 159) as appropriate and the Stores Demand, Issue
and Receipt Voucher Allocated/Unallocated (Accounts Form 154) shall be certified to the
effect that such public stores have been taken into immediate use. Public stores required
for immediate use
(2) A reference to the work or service for which the public stores have been used
shall also be endorsed on the voucher. 45. (1) Unused and used allocated public stores returned, if suitable for re-use for
their original purpose, shall again be taken on charge in the Allocated Stores Ledger.

ed allocated public stores returned, if suitable for re-use for
their original purpose, shall again be taken on charge in the Allocated Stores Ledger.

Returned public stores
(2) If such public stores are found not to be suitable for re-use, they shall be kept
separately and brought on charge in a separate "Surplus Stores Account" in the Allocated
Stores Ledger (Misc. Form 54) pending authority for disposal in accordance with Parts XIII
and XIV of these Regulations.

res Account" in the Allocated
Stores Ledger (Misc. Form 54) pending authority for disposal in accordance with Parts XIII
and XIV of these Regulations.

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46. The receipt voucher for converted or manufactured articles received shall
quote, wherever practicable, the number of the Stores Demand, Issue and Receipt
Voucher on which the original articles or goods for conversion were issued. Care must be
taken to ensure that the quantities of articles or goods received are correct and consistent
with the quantities originally issued. Converted or
manufactured stores
47. (1) A Stock Discrepancy Report (Accounts Form 152) and Claims Register
(Accounts Form 173) shall be prepared by the officer receiving public stores in respect of
loss, shortages or breakages of consignment received. Stock Discrepancy
Report and Claims
Register
(2) The Stock Discrepancy Report (Accounts Form 152) shall be entered into the
Claims Register (Accounts Form 173) and shall be pursued until the claim is settled. 48.

crepancy Report (Accounts Form 152) shall be entered into the
Claims Register (Accounts Form 173) and shall be pursued until the claim is settled. 48.

(1) The Stores Demand, Issue and Receipt Voucher Allocated/Unallocated
(Accounts Form 154) or, in the case of unallocated stores, the Stock Receipt Cost Sheet
(Accounts Form 160), shall constitute the authority for the payment for suppliers' invoices
or the acceptance of debits for public stores. Authority for payment
for stores received
(2) Every accounting officer responsible for passing invoices for payment or
accepting debits for public stores must ensure that such public stores have been received
and taken on charge before approving payment or accepting the debit therefor. PART VII
I SSUE OF PUBLIC STORES
49. Public stores may only be issued in the following circumstances-
(a) for the execution of civil works or other Government services;
(b) for transfers between stores depots;
(c) for authorised conversion into manufactured articles;
(d) for sale where such sale is authorised under these Regulations; and
(e) for destruction or write-off where such destruction or write-off is authorised
under these Regulations. Purposes for which
public stores may be
issued
50.

destruction or write-off where such destruction or write-off is authorised
under these Regulations. Purposes for which
public stores may be
issued
50.

The issue of public stores on loan for private use is prohibited except on written
authority of the Secretary to the Treasury in which case the borrower shall be held liable
for any loss or damage to such public stores as may be assessed by the Secretary to the
Treasury. Prohibition of issue of
public stores for
private use
51. (1) Every officer issuing public stores shall ensure that he obtains from the
receiving officer a receipted copy of the Requisition, Issue and Receipt Voucher (Misc. Form 1B). Issue of public stores

sure that he obtains from the
receiving officer a receipted copy of the Requisition, Issue and Receipt Voucher (Misc. Form 1B). Issue of public stores

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(2) The issuing officer shall ensure that public stores are handed over to the
requisitioning officer or his authorised representative and, where necessary, he may
demand proof of identity of the requisitioning officer or his representative and may record
particulars of such identity on all copies of the Requisition, Issue and Receipt Voucher
(Misc. Form 1B). 52. The issue of public stores for sale or write-off is prohibited except as provided
for in Parts XIII and XIV of these Regulations. Issue of public stores
for sale or write-off,
etc. 53. Transfers of allocated stores from one Ministry or Department to another shall
be dealt with in the same way as the issue and receipt of public stores, and entries in the
records shall be supported by Stores Demand, Issue and Receipt Voucher
Allocated/Unallocated (Accounts Form 154). Transfers of allocated
stores
54. (1) All officers issuing public stores shall ensure that articles are suitably
packed and correctly labelled to prevent damages in transit and facilitate safe delivery.

ssuing public stores shall ensure that articles are suitably
packed and correctly labelled to prevent damages in transit and facilitate safe delivery.

Packing of public
stores
(2) Packing cases, hessian and other packing materials received by Government
Ministries and Departments and which are suitable for re-use and which are no longer
required by the receiving Ministries and Departments shall be sent to the nearest
Government Stores depot as soon as possible after receipt. PART VIII
UNALLOCATED STORES
55. (1) The establishment of stocks of unallocated stores shall require prior
approval of the National Assembly after due application therefor has been submitted by
the controlling officer. Authority for and limit
of unallocated stores
(2) Such applications shall state-
(a) the reasons for making such applications; and
(b) the nature of the public stores required. (3) Where the National Assembly approves the application it shall be the
responsibility of the controlling officer to ensure that the maximum value of stocks
authorised to be held is not exceeded.

pplication it shall be the
responsibility of the controlling officer to ensure that the maximum value of stocks
authorised to be held is not exceeded.

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56. (1) The costing of unallocated stores shall be carried out at the time of receipt. Receipt and costing of
unallocated stores
(2) The Stock Receipt Cost Sheet (Accounts Form 160) shall be prepared for such
consignment taking into account the landed cost of the goods and overhead expenses. 57. (1) All issues of unallocated stores shall be recorded on Requisition, Issue and
Receipt Voucher (Misc. Form 1B). Issue of unallocated
stores
(2) The Requisition, Issue and Receipt Voucher (Misc. Form 1B) shall be prepared
in sextuplicate and distributed as follows:
(a) the original shall be sent to the Accounting Section of the issuing officer.

orm 1B) shall be prepared
in sextuplicate and distributed as follows:
(a) the original shall be sent to the Accounting Section of the issuing officer.

(b) the duplicate shall support monthly statements to Departments with request
for payments;
(c) the triplicate shall be used as the purchasing slip which shall be receipted
by the officer receiving the goods and then returned to the issuing officer;
(d) the quadruplicate shall be sent to the Auditor-General or the appropriate
regional head of the Auditor-General's Office;
(e) the quintuplicate shall be sent to the Accounts Unit of the Ministry of the
officer to whom the public stores have been issued; and
(f) the sextuplicate shall be retained as a file copy for posting to the public
stores Stock/Bin Card. (3) Officers-in-charge of unallocated stores who wish to return part of such stores
may only do so on prior authority of the officer-in-charge of issuing stores and may only
return such stores to where they were first obtained.

stores
may only do so on prior authority of the officer-in-charge of issuing stores and may only
return such stores to where they were first obtained.

(4) Returned unused stores shall be taken on charge again in the Stock Receipt
Cost Sheet (Accounts Form 160) at the original or current issue price, whichever is the
lesser, and their value shall be debited to the "Purchase of Unallocated Stores" sub-head
of expenditure, credit being given to the appropriate departmental vote or such other
account to which the original charges were debited.

es" sub-head
of expenditure, credit being given to the appropriate departmental vote or such other
account to which the original charges were debited.

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58. Cash receipts accruing from sale of unallocated stores in excess of the total
value of the unallocated stores fund shall be credited to revenue sub-head "Sales of
Unallocated Stores". Cash sales accruing
from sale of
unallocated stores
59. (1) The issue price of unallocated stores shall be revised whenever purchases
are made to replenish existing stocks of public stores by adding the total cost of the new
supply to the total issue value of the existing stock of that item and calculating the average
cost per unit of the combined old and new stocks of the item. Revision of issue price
(2) The price calculated in accordance with sub-regulation (1) shall become the new
issue price of that particular item of public stores and shall remain in force until such time
as fresh stocks are acquired and the prices are revised again in accordance with
sub-regulation (1). 60. (1) There shall be maintained a separate account for each item of the
unallocated stores stock. Unallocated stores
account
(2) Such account shall reflect the quantity, unit issue price, and total value of the
stock in hand.

llocated stores stock. Unallocated stores
account
(2) Such account shall reflect the quantity, unit issue price, and total value of the
stock in hand.

(3) The Unallocated Stores Control Account shall be maintained by the responsible
officer in respect of each authorised holding of unallocated stores and shall be posted
monthly from the monthly summaries of transactions and shall record the total value of all
receipts, issues and other transactions for each month. 61. Officers authorised to hold unallocated stores shall at the end of each month
but before the end of the following month, submit to their controlling officers, a Monthly
Financial Statement of Unallocated Stores (Accounts Form 170) reflecting the totals of the
transactions during the month. Monthly financial
statement
62. Controlling officers shall, at the close of each financial year prepare and submit
to the Secretary to the Treasury with a copy of the Auditor-General, in respect of each
authorised stock, Annual Tabular Summary of Unallocated Stores Account (Accounts
Form 171). Annual tabular
summary
63.

tor-General, in respect of each
authorised stock, Annual Tabular Summary of Unallocated Stores Account (Accounts
Form 171). Annual tabular
summary
63.

Every Annual Tabular Summary of Unallocated Stores Account shall be
supported by an Annual Stock Valuation Certificate (Accounts Form 172) prepared from
the Stores Ledgers showing the quantities and values of each commodity or item
remaining in stock, the total value of which must correspond with the value of stocks as
reflected in the Unallocated Stores Control Account and in the Annual Tabular Summary
of Unallocated Stores Accounts. Annual Stock
Valuation Certificate

flected in the Unallocated Stores Control Account and in the Annual Tabular Summary
of Unallocated Stores Accounts. Annual Stock
Valuation Certificate

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PART IX
PLANT AND VEHICLES
64. For the purpose of this Part, unless the context otherwise requires- Interpretation
"vehicle" includes all cars, trucks, trailers, motor cycles and pedal cycles, and any
accessories thereof;
"plant" includes bulldozers, tractors, graders, cranes, boats, craft, generators,
motors, engines, compressors, mixers, boilers, agricultural machines,
pumps, lathes, presses, welders, air-conditioners, refrigerators or any
similar immobile or static equipment, or accessories thereof;
"Director" means the Director of Mechanical Services Department. 65. (1) All purchases of plant and vehicles shall be made by or through the Director. Purchases of plant
and vehicles
(2) All vehicles and plant purchased for the use of Government Ministries and
Departments irrespective of the vote from which such purchases are made shall, in the
first instance, be received by the Director who shall arrange to have such plant and
vehicles properly inspected and allocated with a distinct Government serial number.

received by the Director who shall arrange to have such plant and
vehicles properly inspected and allocated with a distinct Government serial number.

(3) All plant values of which exceed K200 per item and all vehicles irrespective of
their value, must bear a Government serial number allocated by the Director. (4) Where a plant has a value of less than K200, a local domestic serial number
must be allocated and a central record maintained by the Ministry or Department owning
it. 66. The following records shall be maintained by the Director for all Government
plant and vehicles, irrespective of their location:
(a) the Central Register (Form MSD 37A) in which shall be recorded the
description of the item, the cost, the number and date of the purchase
order, manufacturer's serial number, its Government serial number, the
date of receipt, the number and date of the issue voucher on which it has
been issued and the official designation and station of the officer to whom it
has been issued; and
(b) the Census Register (Form MSD 37B) which shall contain a complete
record of all plant and vehicles on issue to each Ministry or Department. Plant and vehicles
records

ter (Form MSD 37B) which shall contain a complete
record of all plant and vehicles on issue to each Ministry or Department. Plant and vehicles
records

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67. The following records shall be maintained at the headquarters of every Ministry
and Department and at each Provincial or District office of the Department where plant or
vehicles are held:
(a) the Plant and Vehicles, Ledgers (Forms MSD 10A and MSD 10B) which
shall contain a record of every unit held by the Department in each of the
above-mentioned areas of its authority;
(b) the Log Book (Form MSD 9) which shall provide a record of all journeys
undertaken or work done, and records relating to issues of fuel, oil and
lubricants to each plant or vehicle and which shall always remain in the
plant or vehicle, and the driver or operator of the plant or vehicle shall be
responsible for ensuring that full particulars of the operations or journeys
are entered therein;
(c) a Monthly Plant/Motor Vehicles Return (Form MSD 40) showing total
figures for each vehicle and plant, as the case may be, of kilometres or
hours worked and total amount of litres of fuel consumed;
(d) a Vehicle History Register (Form MSD 49) for each vehicle, which shall
always remain in the vehicle.

and total amount of litres of fuel consumed;
(d) a Vehicle History Register (Form MSD 49) for each vehicle, which shall
always remain in the vehicle.

The driver of the vehicle shall be responsible
for its safe custody. Ministerial and
Departmental records
68. (1) Transfers of plant or vehicles between Ministries or Departments shall
require the approval of the controlling officer responsible for the Mechanical Services
Department. Transfers of plant or
vehicles
(2) Such transfers between Ministries and Departments shall be notified immediately
to the Director, and the departmental records shall be amended accordingly. 69. Transfers of plant or vehicles from one station to another within the same
Department shall be notified immediately to the Director who shall enter the details of such
transfer in his record. Transfers within
Department
70. Inspecting officers of the Mechanical Services Department shall have the right
to inspect all Government plant and vehicles as well as records relating thereto, and shall
be afforded all facilities to enable them to carry out their duties. Inspection of plant,
vehicles and records
71. Every head of department shall ensure that adequate arrangements exist for
the supervision of all plant and vehicles on charge to that Department. Responsibility for
supervision of plant
and vehicles
72.

rrangements exist for
the supervision of all plant and vehicles on charge to that Department. Responsibility for
supervision of plant
and vehicles
72.

Unserviceable plant or vehicles shall be disposed of or dealt with on the basis
of recommendations of the Board of Survey appointed under Part XII of these
Regulations. Unserviceable plant or
vehicles
73. Drivers and officers-in-charge of plant or vehicles shall be responsible for
ensuring that damage is not caused or aggravated by neglect or misuse. Wilful neglect or
misuse

n-charge of plant or vehicles shall be responsible for
ensuring that damage is not caused or aggravated by neglect or misuse. Wilful neglect or
misuse

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74. (1) The Mechanical Services Department shall provide a maintenance and
repair service for all Government vehicles under the control of the Director only. Maintenance of plant
and vehicles
(2) Where Departments have been specifically authorised to operate their own
workshops, they shall carry out all maintenance and repair of their plant and vehicles and
shall only seek the assistance of the Mechanical Services Department when the work
involved is extensive, or complicated. (3) Every plant or vehicle in need of repair shall, where possible, be delivered to the
nearest Mechanical Services Department workshop under cover of a workshop order. (4) Tools and accessories should not normally accompany the equipment unless
such equipment is to be boarded or transferred and where a vehicle is delivered with a
spare wheel or tools or accessories, a receipt shall be obtained to that effect.

to be boarded or transferred and where a vehicle is delivered with a
spare wheel or tools or accessories, a receipt shall be obtained to that effect.

(5) Where it is not possible to send the plant or vehicle to the Mechanical Services
Department workshop, the officer responsible for the equipment shall send a request to
the workshop for a mechanic or spares required to be sent to the location of the plant or
vehicle. Requests for such service shall give a brief description of the nature of the
problem and, if possible, an indication of the spares likely to be needed. (6) The Director shall from time to time, issue to all Ministries and Departments with
copies to the Secretary to the Treasury, the Auditor-General and the regional head of the
Auditor-General's Office a list of stations where Mechanical Services Department
workshop depots are situated. 75. (1) Heads of department shall ensure that officers responsible for the
supervision of all plant and vehicles carry out inspection not less than once every month. Periodic checks
(2) Where during such inspection a plant or vehicle is found to be unserviceable, the
officer-in-charge of the nearest Mechanical Services Department workshop shall be
notified to that effect without delay. 76.

to be unserviceable, the
officer-in-charge of the nearest Mechanical Services Department workshop shall be
notified to that effect without delay. 76.

(1) Drivers and officers-in-charge of vehicles shall be responsible for ensuring
that such vehicles are carefully maintained and regularly serviced. Servicing of vehicles
(2) Daily servicing tasks laid down by the Director shall be carried out under the
supervision of the responsible officer.

iced. Servicing of vehicles
(2) Daily servicing tasks laid down by the Director shall be carried out under the
supervision of the responsible officer.

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(3) Vehicles shall be sent to the nearest Mechanical Services Department workshop
at such intervals as are prescribed by the Director for routine servicing and inspection. Officers responsible for plant and vehicles shall advise the nearest Mechanical Services
Department workshop of all additions or reductions of plant or vehicles strength under
their supervision. (4) Where it is noted in the Mechanical Services Department workshops that a
vehicle is not being regularly serviced, the officer-in-charge of the workshop shall report
the fact to the head of department concerned and to the Director, with a view to taking
disciplinary action against the officer responsible for the failure. (5) In the absence of a satisfactory explanation, the driver or officer in charge of the
vehicle may be held liable for any damage to the vehicle which may occur as a result of
the failure by such driver or officer to send the vehicle for servicing whenever due. 77.

for any damage to the vehicle which may occur as a result of
the failure by such driver or officer to send the vehicle for servicing whenever due. 77.

(1) The Director shall, from time to time, issue bulletins laying down procedures
in connection with the running, maintenance and repair of plant and vehicles. Director to issue
bulletins
(2) The instructions contained in the bulletins must be carefully observed by all
officers responsible for plant and vehicles. 78. (1) Plant and vehicles shall not be taken to private firms or garages for
maintenance or repairs except with the written authority of the Director. The Director shall
authorise the maintenance or repair of plant or vehicles by private firms only in the
following circumstances-
Maintenance and
repair by private firms
(a) where tenders have been invited;
(b) if there exists circumstances which render it impracticable to carry out the
work in the Mechanical Services Department's workshop. (2) A record of all jobs entrusted to private firms shall be kept showing Government
numbers and details of the work done and the amounts paid. 79. Officers shall be held liable for any excess costs incurred by them in the
maintenance and repairs of vehicles and plant which are attributable to their failure to
comply with the foregoing regulations and the Financial Regulations.

ance and repairs of vehicles and plant which are attributable to their failure to
comply with the foregoing regulations and the Financial Regulations.

Officers liable for
excess costs
Cap. 347
PART X
T OOLS AND EQUIPMENT

Officers liable for
excess costs
Cap. 347
PART X
T OOLS AND EQUIPMENT

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80. For the purpose of this Part, unless the context otherwise requires- Interpretation
"tools and equipment" means all hand tools, implements, camp equipment,
drawing office and survey instruments, medical and surgical instruments
and all articles of similar nature, whether or not they are of an expendable
nature, which are not normally issued to officers personally for use in
carrying out their official duties. 81. (1) Every head of department shall designate an officer to be a Tools and
Equipment Control Officer (hereinafter in this Part referred to as the "Control Officer")
either for the Department or for any Provincial or District office of the Department. Tools and Equipment
Control Officer
(2) Every officer so designated shall maintain a Tools and Equipment Control
Ledger (Form MSD 95). 82. (1) All tools and equipment shall be taken on charge in the Tools and
Equipment Control Ledger (Form MSD 95) in which shall be recorded all items acquired,
issued to particular officers or written off or retained in the stores section.

ol Ledger (Form MSD 95) in which shall be recorded all items acquired,
issued to particular officers or written off or retained in the stores section.

Tools and Equipment
Control Ledger
(2) The number of tools and items of equipment issued to individual officers shall be
entered into the relevant distribution column in the Tools and Equipment Control Ledger
(Form MSD 95) which shall show the quantities issued to each officer and for which he
must account. (3) All issues and receipts by the Control Officer shall be supported by the Stores
Demand, Issue and Receipt Voucher Allocated/Unallocated (Accounts Form 54) which
shall be serially numbered. 83. (1) All officers to whom tools and equipment are issued by the Control Officer
shall maintain an Inventory of Plant, Tools and Equipment (Form MSD 59A) which shall
give details of all articles in their possession and which must correspond with the
quantities stated to be in their possession in the Tools and Equipment Control Ledger
(Form MSD 95). Inventory of Plant,
Tools and Equipment
(2) The Inventory of Plant, Tools and Equipment (Form MSD 59A) shall be posted
from the issue and receipt vouchers maintained by the Control Officer. 84.

The Inventory of Plant, Tools and Equipment (Form MSD 59A) shall be posted
from the issue and receipt vouchers maintained by the Control Officer. 84.

(1) Every officer to whom tools and equipment are issued shall be personally
responsible for their safe custody and use until they are returned to store, or authority has
been given for them to be written off. Personal responsibility
of officers

eir safe custody and use until they are returned to store, or authority has
been given for them to be written off. Personal responsibility
of officers

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(2) All officers shall take all reasonable precautions for the safe custody of the tools
and equipment under their control and shall ensure that items issued to workmen under
their supervision are returned promptly to their store. 85. Control Officers shall arrange for periodic checks at intervals of not less than
twice in a year, of the tools and equipment in current use, either personally or by an
independent officer designated by the controlling officer or head of department as the
case may be. Periodic checks of
tools and equipment
86. (1) All losses of tools or equipment shall be reported immediately to the Control
Officer and an explanation of the circumstances in which the losses occurred shall be
submitted by the officer responsible for the custody of such tools or equipment. Loss of tools or
equipment to be
reported
(2) A copy of the preliminary report shall be sent to the Ministry of Finance, Losses
Section, Lusaka, and to the Auditor-General. (3) The Control Officer shall investigate the loss and forward a full report to the head
of department. 87.

ction, Lusaka, and to the Auditor-General. (3) The Control Officer shall investigate the loss and forward a full report to the head
of department. 87.

When the necessary authority has been received to write off deficient or
unserviceable tools or equipment as provided for in Part XIII of these Regulations, such
tools or equipment shall be recorded as having been returned to store before being written
off and the authority for the write-off shall be quoted in the Tools and Equipment Control
Ledger (Form MSD 95). Write-off of tools or
equipment
88. (1) Where an officer is required to hand over tools or equipment in his charge to
another officer prior to proceeding on leave, transfer or termination of appointment, as the
case may be, all tools and equipment in the custody and charge of the outgoing officer
shall be checked and a list of the tools and equipment handed over shall be signed by
both officers and handed to the Control Officer. Hand-over of tools or
equipment
(2) Where the Control Officer is satisfied that there are no shortages or that the
outgoing officer is not responsible for any shortage which may appear at the time of the
handing over, he shall issue a clearance certificate to such outgoing officer.

is not responsible for any shortage which may appear at the time of the
handing over, he shall issue a clearance certificate to such outgoing officer.

(3) Controlling officers and heads of department shall ensure that no final payment
is made to an officer whose appointment is to be terminated unless such clearance
certificate has been provided in respect of that officer. (4) Where it becomes necessary for an officer to transfer any tools or equipment on
his charge to another officer on occasions other than a complete hand-over, or prior to
proceeding on leave, a list of the items handed over and signed by both officers shall be
submitted to the Control Officer who shall make the necessary correcting adjustments in
the Tools and Equipment Control Ledger (Form MSD 95).

shall be
submitted to the Control Officer who shall make the necessary correcting adjustments in
the Tools and Equipment Control Ledger (Form MSD 95).

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(5) The officer handing over the items shall be responsible for ensuring that the
provisions of this regulation are complied with. PART XI
O FFICE M ACHINERY
89. For the purpose of this Part, "office machinery" includes typewriters, adding
machines, calculating machines, duplicators, stencil scanners, document copiers,
dictating and transcribing machines, laminating equipment, postal franking machines,
shredding machines and such other machines as are used in Government offices. Interpretation
90. (1) The Supervisor of the Office Equipment and Maintenance Services
(hereinafter referred to as the "Office Equipment Supervisor") at Lusaka shall maintain a
Plant, Tools and Equipment Control Ledger (Misc. Form 59) of all Government office
machinery. Plant, Tools and
Equipment Control
Ledger
(2) There shall be recorded in the Plant, Tools and Equipment Control Ledger (Misc. Form 59) the serial number, make, type and model of each machine, the Department
having charge of the machine and the station at which it is located.

Form 59) the serial number, make, type and model of each machine, the Department
having charge of the machine and the station at which it is located.

(3) A Government serial number shall be allocated to each machine by the Office
Equipment Supervisor, which shall be stencilled or painted on the machine and shall be
quoted in all correspondence or documents relating to such machine. 91. All transfers of office machinery between Ministries, Department or stations
must be notified immediately to the Office Equipment Supervisor by the head of
department concerned. Transfer of office
machinery
92. (1) The purchase of office machinery is the responsibility of the Office
Equipment Supervisor. Purchase of office
machinery
(2) Every Ministry shall notify their requirements of office machinery including
machines required by Departments operating trading accounts, to the Office Equipment
Supervisor not later than the date on which the Ministry of Finance calls for the first draft
estimates for the ensuing financial year. 93. Applications for the supply of any type of office machinery must be made by
heads of department through their controlling officers to the Office Equipment Supervisor
on the Application for Office Machines (Accounts Form 137). Applications for supply
of office machinery

ng officers to the Office Equipment Supervisor
on the Application for Office Machines (Accounts Form 137). Applications for supply
of office machinery

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94. (1) All office machinery shall be issued to Departments by the Office Equipment
Supervisor who shall check and prepare the machinery for fitness prior to issue. Issue of office
machinery
(2) The Stores Demand, Issue and Receipt Voucher Allocated/Unallocated
(Accounts Form 154) issued in duplicate shall accompany each machine, the original of
which must be signed by the receiving officer and returned to the Office Equipment
Supervisor without delay. (3) Ministries and Departments shall receive from the Office Equipment Supervisor
details of all new machines issued to their Ministries and Departments and should record
them in the Plant, Tools and Equipment Control Ledger (Misc. Form 59). 95. (1) The Office Equipment Maintenance Service is established for the purpose of
carrying out all repairs and overhauls of Government office machinery and to provide a
regular inspection and maintenance service for all machines. The Office Equipment
Supervisor shall arrange inspection tours as frequently as possible and shall notify
stations concerned in advance of the inspector's visit.

Equipment
Supervisor shall arrange inspection tours as frequently as possible and shall notify
stations concerned in advance of the inspector's visit.

Office Equipment
Maintenance Service
(2) No office machinery shall be taken to a private firm or a private mechanic for
repairs without prior authority of the Office Equipment Supervisor in writing. 96. (1) Typewriters and other small machines in need of repair or overhaul shall be
despatched to the Office Equipment Maintenance Service in Lusaka or the nearest
provincial workshop for the necessary work to be carried out. Repairs and overhauls
(2) Every office machinery sent for repairs shall be carefully packed and moveable
parts firmly secured to prevent damage in transit. (3) Every office machinery sent for repairs shall be accompanied with the Office
Machine Repair Order/Consignment/Receipt Note (Form OE.

e in transit. (3) Every office machinery sent for repairs shall be accompanied with the Office
Machine Repair Order/Consignment/Receipt Note (Form OE.

1) giving the following
information:
(i) Ministry/Department;
(ii) Station;
(iii) type of machine and manufacturer's serial number;
(iv) the Government Number of the machine;
(v) details of known faults and defects;
(4) Where office machinery is sent from an out-station, a copy of this note and
details of date of despatch and mode of transport must be forwarded by post to the Office
Equipment Supervisor or his provincial representative who, on receipt of this advice, shall
list the machine as "In transit" and institute enquiries if it is not received within a
reasonable time.

ntative who, on receipt of this advice, shall
list the machine as "In transit" and institute enquiries if it is not received within a
reasonable time.

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(5) Failure to advise the Office Equipment Supervisor of despatch may result in the
loss of machinery in transit being discovered too late for a claim against the railway or
transport contractor to succeed and where this occurs, the despatching officer shall be
held personally and pecuniarly responsible for any loss which may be suffered by the
Government. (6) In the case of large machinery which cannot be packed and despatched to
Lusaka or the provincial workshop, a full report on the machinery shall be forwarded to the
Office Equipment Supervisor or his provincial representative, as appropriate, who shall
advise on what action to be taken. (As amended by S.I. Nos. 127 and 204 of 1986)
97. (1) All office machinery located in Lusaka shall be sent to the Office Equipment
and Maintenance Service Workshop when any repair of adjustment is required.

l office machinery located in Lusaka shall be sent to the Office Equipment
and Maintenance Service Workshop when any repair of adjustment is required.

Minor repairs and
adjustments
(2) In the case of office machinery situated outside Lusaka, minor repairs may be
made locally if facilities are available and subject to the following conditions:
(a) where the cost in each case does not exceed K25 (a quotation having been
obtained in each case); and
(b) where the cost is to be met from the vote of the Department having charge
of the machine. (3) If the estimated cost exceeds K25, the machinery must be dealt with as laid
down in regulation 96. (4) Where the Office Equipment Supervisor considers it uneconomical for defective
machinery to be sent to the nearest workshop for repairs he may authorise such repairs to
be carried out locally provided the cost does not in each case exceed K50. 98. (1) All office machinery considered unserviceable shall be sent to the Office
Equipment Supervisor for examination immediately such machinery ceases to be of use. If
the Supervisor finds that the machinery is beyond economic repair he shall inform the
head of department accordingly and hold the machinery for inspection by a Board of
Survey.

the machinery is beyond economic repair he shall inform the
head of department accordingly and hold the machinery for inspection by a Board of
Survey.

Unserviceable office
machinery
(2) Where the Office Equipment Supervisor if of the opinion that a particular
machinery is beyond economic repair, he shall authorise the head of department to strike
the machinery off charge and shall amend the Ministry's Plant, Tools and Equipment
Control Ledger (Misc. Form 59) accordingly.

of department to strike
the machinery off charge and shall amend the Ministry's Plant, Tools and Equipment
Control Ledger (Misc. Form 59) accordingly.

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(3) Unserviceable office machinery shall remain on charge to the Office Equipment
Supervisor pending a Board of Survey's recommendations. (4) Boards of Survey shall not recommend the disposal of any unserviceable office
machinery presented for examination by any officer other than the Office Equipment
Supervisor. 99. Controlling officers shall be responsible for all office machinery on charge to
their Ministries or Departments and shall maintain at each Ministry and departmental
headquarters, a register of such items showing Government and manufacturer's serial
numbers, make, type and location of all machines on their charge. Register of office
machinery on charge
100. All charges incurred in the transportation of office machinery between the
Office Equipment Workshop and Departments shall be met by the Department forwarding
the machinery. Cost of transporting
office machinery
101. Any office machinery not in use should be returned to the Office Equipment
Supervisor for re-allocation. Surplus office
machinery
102.

machinery
101. Any office machinery not in use should be returned to the Office Equipment
Supervisor for re-allocation. Surplus office
machinery
102.

(1) Office machinery which is the property of Government should not be
removed from Government offices for use in private homes without the specific authority
of the head of department in writing. Removal of office
machinery from
Government offices
(2) Before any office machinery is removed from a Government building, full details
of the officer taking such machinery and the address to which it is being taken must be
recorded in the departmental register of office machinery. 103. (1) In the event of theft or loss of office machinery, the Office Equipment
Supervisor and the police must be informed of the full particulars of such machinery
without delay. Loss or theft of office
machinery
(2) A copy of the preliminary report shall be sent to the Ministry of Finance, Losses
Section, Lusaka, and to the Auditor-General and the regional head of the
Auditor-General's Office. (3) Any authority for write-off subsequently received in respect of the loss shall be
recorded in the Plant, Tools and Equipment Control Ledger (Misc. Form 59) maintained by
the Ministry or Department concerned and an advice sent to the Office Equipment
Supervisor.

and Equipment Control Ledger (Misc. Form 59) maintained by
the Ministry or Department concerned and an advice sent to the Office Equipment
Supervisor.

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PART XII
BOARDS OF SURVEY, STANDING ACCIDENTS BOARD AND PROVINCIAL STANDING
ACCIDENTS COMMITTEE
104. (1) All public stores shall be examined by a Board of Survey at least once in a
year. Boards of Survey
(2) The examination of public stores shall take place-
(a) in the case of allocated stores, at any time during the year;
(b) in the case of unallocated stores, at the close of each financial year. 105. Special Boards of Survey may be appointed to examine and report on
unserviceable or surplus public stores whenever it is considered necessary so to do. Special Boards of
Survey
106.

appointed to examine and report on
unserviceable or surplus public stores whenever it is considered necessary so to do. Special Boards of
Survey
106.

All Annual or other Boards of Survey shall be appointed as follows:
(a) in the case of the Annual or Special Board of Survey at Lusaka, by the
Secretary to the Treasury;
(b) in the case of the Annual or Special Boards of Survey in other Provinces,
by the Provincial Secretary to the Treasury of the Province concerned; and
(c) in extreme cases of urgency where it is necessary to deal with perishable
articles without delay in order to avoid possible loss to Government, Town
Clerks may appoint a Board, under advice to the Provincial Permanent
Secretary, concerned. Appointment of Boards
of Survey
107. Every Annual Board of Survey or Special Board of Survey shall consist of a
Chairman who must be a senior officer not below the rank of Executive Officer and not
less than two other members. Composition of Boards
of Survey
108. A notification for convening a Board of Survey shall be sent to the Chairman
and members of the Board concerned and the Chairman shall be responsible for
arranging the time and venue of the meeting with the members
(As amended by S.I. No. 204 of 1986)
Notification

d the Chairman shall be responsible for
arranging the time and venue of the meeting with the members
(As amended by S.I. No. 204 of 1986)
Notification

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109. The following forms shall be used, except where Departments have their own
special forms, and shall be sent by the convening officer to the Chairman of the Board:
(a) Board of Survey on Stores (Misc. Form No. 37);
(b) Statement of Discrepancies (Misc. Form No. 38);
(c) Surplus/Redundant/Unserviceable Stores (Misc. Form No. 39);
(d) Surplus/Redundant/Unserviceable Stores to be transferred to other
Organisations (Misc. Form No. 39); and
(e) Report on Storage Accommodation (Misc. Form No. 40). Forms to be used
110. The officer in direct charge of the stores under survey shall personally be
present while the Board is being held and shall give every facility to members of the
Board. Attendance of
officer-in-charge of
stores
111. All stores ledgers and inventories shall be entered up-to-date by the
responsible officers before the Board of Survey begins its work. Ledgers, etc., to be
entered up-to-date
112. (1) Every Annual Board of Survey shall make a physical count of the stores
held and compare the actual quantities found with the balances shown in the stores
ledgers or inventories.

y shall make a physical count of the stores
held and compare the actual quantities found with the balances shown in the stores
ledgers or inventories.

Duties of Annual
Boards of Survey
(2) At the close of every examination of public stores, the Annual Board of Survey
shall record its findings on the appropriate forms. (3) All unserviceable and obsolete stores shall be removed to a separate place
where they shall be retained until directions are issued for their disposal. (4) When discrepancies in public stores are discovered, the officer-in-charge of such
stores shall be requested to give a full report on such discrepancies. 113. (1) All Boards of Survey shall inspect the storage premises for public stores
paying particular attention to its cleanliness, suitability and security, the arrangement and
classification of the stock, and the general condition of the storage premises and the
public stores therein. Inspection of storage
premises
(2) Special care should be taken in testing the security of firearms, other classified
items of stores and dangerous drugs. 114. (1) The Chairman of the Board of Survey shall forward all the copies of the
Board's Report, duly signed and stamped with his official departmental stamp, to the
Secretary to the Treasury by whom the Board was appointed. Report of Board of
Survey

y signed and stamped with his official departmental stamp, to the
Secretary to the Treasury by whom the Board was appointed. Report of Board of
Survey

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(2) A Board of Survey appointed by a Provincial Permanent Secretary, shall report
to him about any officer who has contributed to the loss, damage or unserviceability of any
public stores. 115. Where an officer in charge of public stores discovers, at the end of a financial
year, that public stores in his charge have not been examined by an Annual Board of
Survey during that year and that no arrangements have been made for such an
examination to take place, he shall, without delay, report to the Secretary to the Treasury
in the case of Lusaka, or the Provincial Permanent Secretary, in the case of other
Provinces, who shall then appoint a Board of Survey immediately. Request for
appointment of Annual
Board of Survey
116. (1) At all Zambia Foreign Missions, applications for the disposal of
unserviceable and surplus stores shall be forwarded to the Secretary to the Treasury
through the Permanent Secretary in the Ministry responsible for foreign affairs, who shall
endorse his own recommendations thereon.

ry to the Treasury
through the Permanent Secretary in the Ministry responsible for foreign affairs, who shall
endorse his own recommendations thereon.

Procedure for disposal
of unserviceable and
surplus stores at
Foreign Missions
(2) In the case of vehicles and other equipment a technician's report on the
condition of the vehicle or equipment must accompany the application. (3) The Secretary to the Treasury shall consider the recommendations and shall
decide whether or not a Board of Survey should be appointed. (4) Where it is decided to dispense with a Board of Survey, the Secretary to the
Treasury shall issue such directions as he considers appropriate in the circumstances for
the disposal of the public stores in question. 117. Whenever authority is issued by the Secretary to the Treasury for the disposal
of unserviceable or surplus stores, copies of such authority shall be sent to the
Auditor-General. Copies of authority for
disposal of
unserviceable or
surplus stores to be
sent to
Auditor-General
118. In the case of public stores which have been completely verified at least once
during the year by a duly appointed stock verifier, an Annual Board of Survey may be
dispensed with but only on the specific authority of the Secretary to the Treasury
concerned. Circumstances where
Annual Board of
Survey not necessary
119.

nsed with but only on the specific authority of the Secretary to the Treasury
concerned. Circumstances where
Annual Board of
Survey not necessary
119.

(1) Where for any reason an officer holding unserviceable stores deems it
expedient that certain items should be disposed of before the next Annual Board of
Survey, he shall submit an application in writing for a Special Board of Survey to be
convened to examine such items. Request for Special
Board of Survey on
unserviceable stores

application in writing for a Special Board of Survey to be
convened to examine such items. Request for Special
Board of Survey on
unserviceable stores

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(2) Every application for a Special Board of Survey shall be accompanied by a list of
the public stores concerned on the Surplus/Redundant/Unserviceable Stores (Misc. Form
No. 39) which shall be submitted through the head of department to the Secretary to the
Treasury for public stores located in Lusaka or to the Provincial Permanent Secretaries in
the case of other Provinces, who shall appoint such a Board. (3) Where perishable public stores at out-stations are involved and immediate action
is required to avoid loss to the Government, the officer-in-charge of the public stores may
apply directly to the Provincial Permanent Secretary or the Town Clerk concerned; and
where a request is made to the Town Clerk, the Provincial Permanent Secretary shall be
informed. (4) All Boards of Survey appointed in accordance with the foregoing provisions of
this Regulation shall examine only the stores listed on the
Surplus/Redundant/Unserviceable Stores (Misc. Form No. 39) submitted for such purpose
and the storage premises thereof and shall complete Misc. Forms Nos 39 and 40 only. 120.

iceable Stores (Misc. Form No. 39) submitted for such purpose
and the storage premises thereof and shall complete Misc. Forms Nos 39 and 40 only. 120.

There shall be a Standing Board of Survey based at Lusaka for unserviceable
mechanical plant, vehicles and other items of costly equipment located in the Lusaka
District. Standing Board of
Survey
121. The Standing Board of Survey shall consist of a Deputy Permanent Secretary
from the Cabinet Office, who shall be the Chairman and the following members:
(a) an officer not below the rank of Deputy Permanent Secretary from the
Ministry responsible for finance;
(b) an officer not below the rank of Deputy Permanent Secretary from the
Ministry responsible for works and supply;
(c) an officer not below the rank of Senior Valuations Officer, from the
Provincial and Local Government Administration Division;
(d) an officer not below the rank of Senior Superintendent of Police from the
Ministry responsible for home affairs; and
(e) an officer not below the rank of Senior Mechanical Inspector from the
Mechanical Services Department. Composition of
Standing Board of
Survey
122. (1) The Chairman of the Standing Board of Survey shall forward all the copies
of the Board's report, duly signed and stamped with the official stamp, to the Secretary to
the Treasury.

Board of Survey shall forward all the copies
of the Board's report, duly signed and stamped with the official stamp, to the Secretary to
the Treasury.

Report of Standing
Board of Survey
(2) Where during any inspection, it becomes evident that plant, vehicles, or
equipment have become unserviceable owing to misuse or negligent acts of any officer or
failure of any officer to adhere to standing instructions with regard to the operation or
maintenance of such plant, vehicles, or equipment, the inspecting officer shall draw
attention to this fact in his inspection report and it shall be the duty of the controlling officer
concerned to instruct the officer-in-charge of the plant, vehicles or equipment to
investigate the matter and report to the Standing Board of Survey.

concerned to instruct the officer-in-charge of the plant, vehicles or equipment to
investigate the matter and report to the Standing Board of Survey.

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(3) The report submitted under sub-regulation (2) must clearly indicate whether any
person or persons should be held liable for the loss or damage caused to such plant,
vehicles or equipment and whether disciplinary action is called for where misuse or
negligent operation or maintenance has materially contributed to the unserviceability of
the plant, vehicles or equipment. 122A. There shall be the following Board and committees for the purpose of
considering accident cases involving plant and vehicles belonging to the Government:
(a) a Standing Accidents Boards for Lusaka; and
(b) nine provincial standing accidents committees to deal with cases arising in
the respective provinces. (As amended by S.I. No. 69 of 1995)
Standing Accidents
Board and committees
122B.

s committees to deal with cases arising in
the respective provinces. (As amended by S.I. No. 69 of 1995)
Standing Accidents
Board and committees
122B.

(1) The Board shall be composed of- Composition of
Standing Accidents
Board
(a) a Permanent Secretary from the Cabinet Office, who shall be Chairman;
(b) an officer not below the rank of State Advocate from the Ministry
responsible for legal affairs;
(c) an officer not below the rank of Senior Personnel Officer from the
Personnel Division;
(d) an officer not below the rank of Superintendent from the Zambia Police
Force;
(e) an officer not below the rank of Senior Mechanical Engineer from the
Ministry responsible for works and supply; and
(f) an officer not below the rank of Senior Stock Verifier from the Ministry
responsible for finance. (2) The committee shall be composed of-
(a) the Permanent Secretary of the Province who shall be Chairman;
(b) the Deputy Permanent Secretary of the Province who shall be
Vice-Chairman;
(c) the Provincial Superintendent of Police;

nce who shall be Chairman;
(b) the Deputy Permanent Secretary of the Province who shall be
Vice-Chairman;
(c) the Provincial Superintendent of Police;

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(d) the Provincial Commissioner of Works;
(e) the Provincial Agricultural Officer; and
(f) the Provincial Education Officer. (3) The Boards shall have a full-time Secretary, while a committee shall have a
part-time Secretary, who shall take no direct part in the proceedings of the Board or
committee, as the case may be. (4) The Secretary to the Treasury in the ministry responsible for finance shall notify
members of the Board of their appointments and shall also inform the Secretary of the
Board of those appointments. (5) The Permanent Secretary of each Province shall notify members of the
committee of their respective appointments and shall also inform the Secretary of the
committee of those appointments. (As amended by S.I. No. 69 of 1995)
122C. (1) The Board shall meet at least twice in every calendar month while a
committee shall meet at least once in every calendar month. Proceedings of
Standing Accidents
Board
(2) At any meeting of the Board or a committee, four members shall constitute a
quorum. (As amended by S.I. No. 69 of 1995)
122D.

ding Accidents
Board
(2) At any meeting of the Board or a committee, four members shall constitute a
quorum. (As amended by S.I. No. 69 of 1995)
122D.

(1) All accidents in Lusaka involving plant and vehicles shall be reported to
the police, the Secretary to the Treasury in the ministry responsible for finance and the
Board. Procedure for
reporting accidents
(2) All accidents which take place outside Lusaka shall be reported to the police, the
committee, the Provincial Commissioner of Works, and the Permanent Secretary for the
province. (3) The driver, or the officer who had charge of the vehicle when the vehicle was
involved in an accident shall make a preliminary report on the Preliminary Accident Report
Form M. E. 1 (b) within forty-eight hours of the accident and shall submit Traffic Accident
Form No. M. E. 1 (a) Parts I and II to the Board or the committee concerned within seven
days of the submission of the Preliminary Accidents Report Form M. E. 1 (b).

1 (a) Parts I and II to the Board or the committee concerned within seven
days of the submission of the Preliminary Accidents Report Form M. E. 1 (b).

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(4) As soon as a police officer has visited the scene of the accident and recorded
statements from the parties involved in the accident, the ministry that owns the damaged
plant or vehicle shall take that plant or vehicle to the nearest depot of the ministry
responsible for works and supply where a mechanical inspector shall carry out a detailed
inspection of the plant or vehicle. (5) A mechanical inspector shall, immediately after carrying out the inspection
referred to in paragraph (a), submit a report on the Initial Plant Inspection Report Form
No. MSB 65 or Initial Vehicle Inspection Report Form No. MSB No. 64, as the case may
be, and Repair Assessment Form No. M. E. 28 to the head of the Department whose plant
or vehicle was involved in the accident. (As amended by S.I. No. 69 of 1995)
122E. (1) A police officer referred to in sub-regulation (4) of regulation 122D shall
make representations concerning the accident to the Board or a committee and shall
when doing so present the following documents:
Representations of
police officer
(a) Initial Plant Inspection Report Form No.

or a committee and shall
when doing so present the following documents:
Representations of
police officer
(a) Initial Plant Inspection Report Form No.

MSB 65, or Initial Vehicle
Inspection Report Form No. MSB 64, as the case may be, and Repair
Assessment Form No. M. E. 28;
(b) a report from the traffic police regarding the accident;
(c) a sketch plan of the scene of the accident where this is not already
incorporated in the police report;
(d) if prosecution of the driver of the vehicle involved in the accident has taken
place, a copy of the judgment of the Court;
(e) a statement made by the operator of the plant or the driver of the vehicle
giving an account of the accident;
(f) a statement made by any witness to the accident;
(g) a statement of the officer who had charge of the vehicle prior its
involvement in the accident; and
(h) any other information which may be of assistance to the Board or the
committee in disposing of the case. (2) The Board or a committee shall consider each case on the weight of the
evidence available and make a recommendation to the Ministry or Department which had
charge of the plant or vehicle.

er each case on the weight of the
evidence available and make a recommendation to the Ministry or Department which had
charge of the plant or vehicle.

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(3) The decisions of the Board or a committee shall be recorded in its minutes book
and shall be communicated to the Head of Department and the Controlling Officer in the
Ministry or Province which had charge of the plant or vehicle, and to the Secretary to the
Treasury, on Form SAB. 10. (As amended by S.I. No. 69 of 1995)
PART XIII
W RITE -O FF AND DISPOSAL O F UNSERVICEABLE STORES , DISCREPANCIES , LOSSES ,
ETC. 123. (1) Heads of department may authorise the write-off, at periodic intervals, of
expendable stores which have become unserviceable due to fair wear and tear or any
other cause not attributable to negligence or improper use, subject to the following limits:
Unserviceable
expendable stores
(i) the original value of any one item to be written off does not exceed K100;
and
(ii) the total original value of items to be written off does not exceed K200 in
any particular category. (2) If in any case it is expected that the above values shall be exceeded, then the
public stores in question must be examined by a Board of Survey.

. (2) If in any case it is expected that the above values shall be exceeded, then the
public stores in question must be examined by a Board of Survey.

(3) Applications to write-off unserviceable expendable stores shall be made by the
officer-in-charge of the stores on the List of Expendables to be written off (Misc. Form No. 41) which shall be completed in quadruplicate and forwarded through the departmental
stores supervisory officer to the head of department who shall then record his decision on
the forms and dispose of the copies as follows:
(a) original to the officer-in-charge of stores;
(b) duplicate to the Secretary to the Treasury;
(c) triplicate to the Auditor-General;
(d) quadruplicate to be retained by head of department.

stores;
(b) duplicate to the Secretary to the Treasury;
(c) triplicate to the Auditor-General;
(d) quadruplicate to be retained by head of department.

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(4) The completed original List of Expendables to be Written off (Misc. Form No. 41)
shall constitute authority to write-off the articles listed thereon and shall be numbered and
used as a voucher to support the necessary entries in the stores ledger and inventories. The public stores concerned shall then be destroyed or otherwise disposed of in
accordance with the instructions of the head of department. (5) If the write-off of any item listed is not approved by the head of department, such
items must be set aside for examination by a Board of Survey to be appointed. (6) For the purpose of this Regulation, "expendable stores" means crockery, linen,
blankets, clothing, hand tools and foodstuffs but shall not include furniture and furnishings. 124. (1) The following classes of public stores shall be examined by a Board of
Survey and may only be written off and disposed of in accordance with the final decision
recorded on the Board of Survey papers:
Other unserviceable
stores
(a) unserviceable non-expendable stores; or
(b) obsolete stores.

the final decision
recorded on the Board of Survey papers:
Other unserviceable
stores
(a) unserviceable non-expendable stores; or
(b) obsolete stores.

(2) Heads of department holding public stores stated above shall, in the case of
general public stores, call for a Special Board of Survey or, if delay in the examination of
such stores is not likely to lead to loss or inconvenience, hold the public stores separately
for presentation to the next Annual Board of Survey. (3) In the case of vehicles or plant, application for a Board of Survey shall be made
in accordance with the provisions of Part XII, and in the case of office machinery an
application for a Board of Survey shall be made in accordance with the provisions of Part
XI. 125. Departments holding serviceable stores which are in excess of their
requirements, whether used or unused, shall consult the Director of Supplies regarding
their disposal. The fullest possible details must be given to enable the Director to
recommend the best method of disposal. Stores surplus to
requirements
126. All losses of, or damage to, public stores shall be reported immediately to the
Secretary to the Treasury through the controlling officer. Report on losses of, or
damage to, public
stores
127.

shall be reported immediately to the
Secretary to the Treasury through the controlling officer. Report on losses of, or
damage to, public
stores
127.

Every loss report submitted shall be processed in accordance with the
instructions contained in Part XIV of the Financial Regulations. Processing of loss
report. Cap. 347

bmitted shall be processed in accordance with the
instructions contained in Part XIV of the Financial Regulations. Processing of loss
report. Cap. 347

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128. (1) Discrepancies between ledger and inventory balances and actual stocks
found on checking public stores shall be investigated immediately by the responsible
officer. Discrepancies
(2) If after investigation such discrepancies have been found to be the result of
accounting errors, necessary adjustments shall be made. (3) Where the discrepancies cannot be attributed to accounting errors and only
minor shortages or surpluses are involved and there is no reason to suspect fraud or
negligence, the following action shall be taken:
(a) deficiencies shall be dealt with as losses of stores in terms of regulation
126;
(b) surpluses shall immediately be taken on charge in the stores ledger or
inventory and a stores receipt voucher prepared to support the entry. (4) Adjustments of the deficiencies in the stores ledger or inventories shall be made
only on receipt of the authority to write off. 129.

t the entry. (4) Adjustments of the deficiencies in the stores ledger or inventories shall be made
only on receipt of the authority to write off. 129.

(1) The authority to write off deficient and unserviceable stores, provided theft,
fraud, negligence, etc., are not involved, has been delegated by the Secretary to the
Treasury as follows:
Authority to write off
stores
(a) in the case of unserviceable expendable stores, heads of department may
authorise the write-off as laid down in regulation 123;
(b) in the case of deficient and, unserviceable stores, the write-off shall be
done by controlling officers on the recommendation of a Board of Survey
and only in case where the total original value under one category of public
stores does not exceed K200 and the original value of any individual item
thereof does not exceed K100. (2) Where the limits specified in paragraph (b) of subregulation (1) are exceeded,
and in every case where theft, fraud or negligence is involved, write-off shall not be
effected without prior authority of the Secretary to the Treasury. 130. (1) On receipt of the completed papers of a Board of Survey or other authority
to dispose of public stores, action must be taken immediately in accordance with the final
decision recorded therein.

ard of Survey or other authority
to dispose of public stores, action must be taken immediately in accordance with the final
decision recorded therein.

Ledger entries for written off public stores or surpluses taken on
charge must be supported by the Stores Demand, Issue and Receipt Voucher
Allocated/Unallocated (Accounts Form 154) quoting the relevant authority. Action on receipt of
authority to write off

emand, Issue and Receipt Voucher
Allocated/Unallocated (Accounts Form 154) quoting the relevant authority. Action on receipt of
authority to write off

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(2) Where a Board of Survey recommends the sale of unserviceable or surplus
stores, the head of department having charge of such stores shall sell them accordingly
and shall record the following information on Misc. Forms Nos 39 and 41:
(a) prices realised for each item; and
(b) details of the official receipt on which the proceeds have been brought to
account to revenue. PART XIV
SALE O F PUBLIC STORES
131. Public stores shall not be sold without the prior approval of the Secretary to
the Treasury which will be given only when the sale is considered to be in the public
interest and provided that such public stores cannot be repaired and are not for re-sale. Authority for sale of
public stores
132. Sales of public stores shall normally be made on a cash basis and such
public stores shall not be handed over until payment has been received. Details of the
receipt issued for the sum paid shall be recorded on the Stores Demand, Issue and
Receipt Voucher Allocated/Unallocated (Accounts Form 154). Sales to be on cash
basis
133.

e sum paid shall be recorded on the Stores Demand, Issue and
Receipt Voucher Allocated/Unallocated (Accounts Form 154). Sales to be on cash
basis
133.

(1) Proceeds from sales of public stores shall be allocated to revenue
accounts as follows:
Classification of sale
proceeds
(a) full landed cost or the current issue price as the case may be shall be
credited to revenue head, "fees of court or office" sub-head-"sale of
Government Stores";
(b) customs duty to revenue head "customs and excise" sub-head "Customs
Duty";
(c) Value Added Tax to revenue head-"Customs and Excise", and
sub-head-"Value Added Tax";
(d) Departmental charges to-revenue head and sub-head as in (a) above. (2) Where the stores are of a significant amount and have been purchased during
the financial year in which they are sold and, in consequence of the original purchase the
provisions under that sub-head of expenditure is likely to be inadequate for the service of
the whole year, an application for supplementary provision not exceeding the total of the
amounts credited to revenue accounts under paragraphs (a), (b), (c) and (d) in
sub-regulation (1) may be submitted to the Secretary to the Treasury.

e
amounts credited to revenue accounts under paragraphs (a), (b), (c) and (d) in
sub-regulation (1) may be submitted to the Secretary to the Treasury.

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134. (1) The sale of surplus and unserviceable stores shall only be made by
auction or by tender after public advertisement except where the approval of the Secretary
to the Treasury has been obtained for their being sold otherwise. Sale of surplus and
unserviceable stores
(2) Ledger entries in respect of public stores disposed of by sale, auction or by any
other method, must be supported by details of the receipts issued for the proceeds. 135. The provisions of regulation 133 shall not apply to Ministries operating an
approved Trading Account. Trading accounts
PART XV
T RANSPORT OF PUBLIC STORES , LOSSES IN T RANSIT,
CLAIMS , ETC. 136. (1) Except where separate arrangements exist for Ministries or Departments to
clear their own public stores, clearance through customs and from carriers of all public
stores arriving from outside Zambia shall be undertaken at Lusaka, Livingstone and Ndola
by the Chief Stores Officer at those stations. In the case of other stations, clearance shall
be effected by a representative of the Ministry or Department concerned.

res Officer at those stations. In the case of other stations, clearance shall
be effected by a representative of the Ministry or Department concerned.

Clearing of public
stores arriving from
outside Zambia
(2) Departments must ensure that documents such as Bills of Lading or import
licences which are required by the officer whose duty is to clear the goods are sent to
such officer in good time. 137. (1) Heads of department to whom public stores are consigned must clear and
take delivery of such public stores immediately they receive advice of arrival of the
consignment from the carriers. Responsibilities of
officers for clearing
consignments
(2) Demurrage, storage and other charges incurred as a result of failure to clear
consignments shall be surcharged against the officer responsible if such officer is found to
have been negligent. (3) Before delivery is accepted, packages must be carefully checked against the
relevant railway, airways or other transport advice note and where applicable, the goods
should be weighed and the weights compared with those marked on the packages or
stated on the invoice. Special attention should be given to packages containing fragile
articles.

eights compared with those marked on the packages or
stated on the invoice. Special attention should be given to packages containing fragile
articles.

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(4) Packages showing signs of damage or having been tampered with should be
treated with caution and should be opened and examined in the presence of an official of
the carrier before delivery is accepted and the contents checked against the packing note
or invoice. (5) If articles are found to be missing or damaged, a certificate of loss or damage
must be obtained from the carriers and a qualified receipt given before accepting delivery. (6) When delivery has been accepted and detailed examination of the goods has
not been possible, the receipt given to the carrier shall be endorsed "unexamined". Such
public stores shall be examined immediately following acceptance and any damage or
discrepancy reported immediately to the carrier or supplier. (7) Officers charged with the duty of clearing all consignments must ensure that all
the regulations of the carriers in this respect are complied with. 138. (1) The officer taking delivery of public stores shall be responsible for notifying
the carrier or supplier of such public stores of any damage or loss in a consignment
received.

ery of public stores shall be responsible for notifying
the carrier or supplier of such public stores of any damage or loss in a consignment
received.

Responsibility for
lodging claims
(2) In the case of damage or loss in transit being sustained, the officer receiving the
consignment shall immediately prepare a Stock Discrepancy Report (Accounts Form 152)
and advice of claim and submit the original to the carriers concerned with two copies to his
head of department. (3) A detailed report of the circumstances relating to the damage or loss must be
given on the reverse of the copies sent to departmental headquarters. (4) Where a claim lies against the supplier, the receiving officer shall immediately
advise the supplier of the discrepancy, in writing, and shall forward a copy of his letter to
the head of department together with a detailed report, in duplicate. (5) The responsibility for lodging the detailed claim with the carriers or suppliers or
authorised Government agencies shall, in each case, be with the appropriate officer at the
departmental headquarters. 139. (1) Detailed claims for loss or damage in transit must be lodged without delay
and in compliance with the regulations of the carriers. Time limit for claims
(2) Where the exact amount cannot be accurately ascertained a claim should
nevertheless be submitted.

gulations of the carriers. Time limit for claims
(2) Where the exact amount cannot be accurately ascertained a claim should
nevertheless be submitted.

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140. (1) Claims for loss of or damage to consignments received need not be made
where the amount involved in any one case is less than K10. Minimum amounts to
be claimed
(2) Where a claim is for less than K10, the Stock Discrepancy Report (Accounts
Form 152) countersigned by the senior officer of the department at the receiving station
shall constitute authority to strike the missing or damaged articles off charge and shall be
used to support the Stores Demand, Issue and Receipt Voucher Allocated/Unallocated
(Accounts Form 154). 141. (1) Details of all discrepancies or damaged articles in consignments received
shall be entered into a Claims Register (Accounts Form 173) in which shall be recorded
the action taken, details of the settlement of the claim and all other relevant information. Discrepancies to be
entered in Claims
Register
(2) Entries in the Claims Register (Accounts Form 173) shall be supported by-
(a) a copy of the Stock Discrepancy Report (Accounts Form 152);
(b) a copy of the advice of claim;
(c) details of settlement of claim; and
(d) details of write-off where applicable.

ancy Report (Accounts Form 152);
(b) a copy of the advice of claim;
(c) details of settlement of claim; and
(d) details of write-off where applicable.

142. Heads of department must examine their Claims Registers (Accounts Form
173) at regular intervals to ensure that positive action is being taken to follow up and clear
all claims and that no claim becomes time-barred. Follow-up of claims
143. Public stores shall normally be despatched by the most economical mode of
transport. Transport of public
stores to be
economical
144. (1) Where it becomes necessary to return public stores from an out-station to
the issuing stores depot, care must be taken to ensure that transport charges incurred
shall not be disproportionate to the value of the public stores transported. Return of public stores
(2) Where it is proposed to return public stores, the officer concerned shall report
the full circumstances to the issuing stores officer who shall give instructions for the
disposal of the public stores or shall authorise transport charges to be incurred.

s to the issuing stores officer who shall give instructions for the
disposal of the public stores or shall authorise transport charges to be incurred.

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145. (1) Officers responsible for the despatch of public stores must ensure that all
regulations and conditions relating to the transportation of goods are complied with. Responsibility of
officers dispatching
public stores
(2) The consignee must be notified immediately after the public stores have been
despatched. PART XVI
F URNITURE , F URNISHINGS AND EQUIPMENT
' A' Household Furniture and Equipment
146. (1) The maintenance, repair, issue and withdrawal of furniture, supervision and
general control of Government quarters, except departmental or institutional quarters,
shall be the responsibility of a Quarters Officer designated as such at each station by the
Head of the Buildings Branch of the Ministry responsible for works and supply.

ibility of a Quarters Officer designated as such at each station by the
Head of the Buildings Branch of the Ministry responsible for works and supply.

Appointment and
duties of Quarters
Officer
(2) The Quarters Officer shall-
(a) check inventories and ensure proper handing over of keys whenever a
change of tenancy occurs;
(b) issue, collect and ensure security of keys to all the quarters under his
control;
(c) lock up and ensure security of quarters being vacated when there is no
immediate occupation by an incoming tenant;
(d) report deficiencies or damage to quarters or the contents thereof to the
head of department; and
(e) perform such other duties as may be delegated by the head of the Buildings
Branch at each station. 147. (1) There shall be a Furnishings Officer at each station who shall be
designated by the Ministry responsible for works and supply and who shall be responsible
for maintaining a Record of Furniture, Tools, Equipment, Issued and Received (Misc. Form 58A) in which receipts and issues of household furniture and equipment shall be
recorded. Appointment and
duties of Furnishings
Officer

ed (Misc. Form 58A) in which receipts and issues of household furniture and equipment shall be
recorded. Appointment and
duties of Furnishings
Officer

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(2) The Furnishings Officer shall prepare a Record of Household Furniture, Issued
and Received (Misc. Form 22). (3) Green Copies of Misc. Form 22 shall be retained by the Furnishings Officer and
shall constitute the master inventory while the Red Copies shall be retained in the quarters
and shall be signed by the tenant in the presence of the Quarters Officer. (4) The Furnishings Officer shall-
(a) be responsible for ensuring that furniture and equipment issued is not in
excess of the scale laid down for any particular type of house or flat;
(b) accept delivery and arrange for storage of fresh or surplus supplies of
furniture and household equipment;
(c) deliver to the quarters furniture and equipment approved for issue; and
(d) check house inventory against the master inventory and the contents of the
quarters on every change of occupant and at such other times as may be
necessary. 148.

inventory against the master inventory and the contents of the
quarters on every change of occupant and at such other times as may be
necessary. 148.

An officer occupying Government quarters shall be responsible for the
custody and care of all Government furniture, fittings and equipment allocated to such
quarters and may be liable in the event of any loss, deficiency or damage due to such
officer's negligence. Responsibility of
tenant
149. Before any officer takes possession of the keys to the quarters allocated to
him, the inventory relating to such quarters shall be checked by the Quarters Officer in the
presence of such officer. Occupation of quarters
150. (1) Officers wishing to vacate Government quarters must notify the Quarters
Officer at least one month before the intended date of departure. Vacation of quarters
(2) On receipt of such notification, the Quarters Officer shall arrange for the
contents of the quarters to be checked against the signed copy of the inventory in the
quarters which should in turn be checked against the master inventory held by the
Furnishings Officer. (3) The vacating officer should be present at the time of checking the inventory.

hecked against the master inventory held by the
Furnishings Officer. (3) The vacating officer should be present at the time of checking the inventory.

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(4) After cheking the inventory in the quarters, the Quarters Officer shall take
possession of the keys, ensure that the premises are securely locked and shall henceforth
be responsible for such quarters and its contents until they are occupied. 151. (1) In the event of deficiencies or damage which cannot be attributed to fair
wear and tear, the Quarters Officer shall obtain from the outgoing officer a written
explanation as to the causes of the deficiencies or damage. Deficiencies or
damages, etc. (2) A report on the deficiencies or damage shall be submitted by the Quarters
Officer to the Permanent Secretary in the Ministry responsible for works and supply, who
shall if he considers the officer's explanation to be unsatisfactory, take steps to recover
the cost of the missing or damaged articles. (3) Where the officer refuses to pay for the deficiency or damage, action to recover
the loss will be taken in accordance with Part XIV of the Financial Regulations, and the
officer shall be informed accordingly. Cap. 347
152.

recover
the loss will be taken in accordance with Part XIV of the Financial Regulations, and the
officer shall be informed accordingly. Cap. 347
152.

(1) When there is no officer ready to take over quarters at the time it is
vacated, the Quarters Officer shall make such arrangements as he considers necessary
for the security of the quarters and its contents. Security of contents of
unoccupied quarters
(2) When an officer is temporarily absent from his quarters, he shall make such
arrangements as he considers necessary for the security of such quarters and the
contents therein. 153. (1) Stocks of furniture and household equipment shall be held by the Director
of Supplies in the Government Stores depots at Lusaka, Ndola and Livingstone. Distribution and
control of furniture,
etc. (2) Every Furnishings Officer shall make direct requisitions of furniture from the
nearest Government Stores depot. The requisition form shall be signed by the Furnishings
Officer and the approval countersigned by the officer-in-charge at the requisitioning
station. (3) On receipt of furniture, Requisition, Issue and Receipt Voucher (Misc. Form 1B)
shall be used to support the entries bringing such furniture on charge in the Record of
Furniture, Tools, Equipment, Issued and Received (Misc. Form 58A).

l be used to support the entries bringing such furniture on charge in the Record of
Furniture, Tools, Equipment, Issued and Received (Misc. Form 58A).

(4) Whenever new furniture or equipment is supplied to Government quarters, the
inventory in such quarters shall be amended accordingly and the tenant shall sign the
inventory as amended by the Furnishings Officer.

t quarters, the
inventory in such quarters shall be amended accordingly and the tenant shall sign the
inventory as amended by the Furnishings Officer.

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154. All items of furniture belonging to the Government must be clearly marked
with the distinguishing letters "GRZ" on an inconspicuous part of the object to identify it as
Government property. Marking of furniture
155. (1) Unserviceable household furniture of an expendable nature may be written
off up to the values stipulated in regulation 123 by the head of department. Write-off of
unserviceable furniture
(2) Expendable public stores in excess of the value stipulated in regulation 123 and
all other unserviceable non-expendable or obsolete stores including furniture and
household equipment may only be considered for write-off on recommendation of a Board
of Survey. (3) The authority of the Secretary to the Treasury, is required for such write-off
except to the extent that he has delegated his authority in this respect to controlling
officers as set out in regulation 129. (4) It shall be the responsibility of the Furnishings Officer to arrange for storage of
such unserviceable or obsolete stores pending their examination by a Board of Survey. 'B' Office Furniture
156.

ings Officer to arrange for storage of
such unserviceable or obsolete stores pending their examination by a Board of Survey. 'B' Office Furniture
156.

For the purpose of this Part, unless the context otherwise requires- Interpretation
"institutional office buildings" means buildings built or acquired solely for use by a
particular Ministry or Department and under the control of that Ministry or
Department;
"common-user office building" includes all non-institutional buildings which are
either owned by the Government or leased and which are maintained wholly
and exclusively by the Ministry responsible for works and supply for the use
of Ministries and Government Departments;
"office furniture" includes all items of furniture but does not include fixtures and
fittings and office equipment;
"office fixtures and fittings" include lights and lighting fixtures, curtains and blinds,
shelving, coat hooks, mirrors, map and pin boards, air-conditioning units,
fire fighting units, built-in safes and cash boxes and other items which are
fitted permanently to the building;

d pin boards, air-conditioning units,
fire fighting units, built-in safes and cash boxes and other items which are
fitted permanently to the building;

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"office equipment" includes filing cabinets, cupboards, typewriters, dictaphones,
calculating machines, adding machines, waste paper baskets, letter and file
trays, electric fires and fans, ink and pencil stands, duplicating machines,
copiers and other moveable items or specialised equipment such as
drawing boards, plain filing cabinets, registry file racks, despatch racks,
portable shelving, safes and cash boxes. 157. (1) The supply and control of office furniture and specialised equipment shall,
in the case of institutional office buildings be the responsibility of the controlling Ministry
which shall also be responsible for maintaining control ledgers and inventories in
accordance with these Regulations. Office furniture for
institutional buildings
(2) Requisitions for office furniture shall be made directly from the Director of
Supplies or obtained by running contracts in respect of locally made furniture.

tions for office furniture shall be made directly from the Director of
Supplies or obtained by running contracts in respect of locally made furniture.

(3) Where, however, the furniture is required in connection with a new capital
project, the requisitioning of such furniture shall be done by the Ministry responsible for
works and supply. 158. (1) The Ministry responsible for works and supply shall be responsible for the
provision and control of office furniture for the following buildings:
Office furniture for
non-institutional
(common-user)
buildings
(a) non-institutional (common-user) office accommodation in Lusaka, including
the allocation of such accommodation;
(b) non-institutional (common-user) administrative offices outside Lusaka, the
allocation of which shall be the responsibility of the Provincial Permanent
Secretary;
(c) office premises for general Government purposes throughout Zambia. (2) Where office premises allocated under paragraph (c) of sub-regulation (1) are
supplied with furniture, the Ministry or Department to which such premises are allocated
shall be responsible for the maintenance of such furniture.

e
supplied with furniture, the Ministry or Department to which such premises are allocated
shall be responsible for the maintenance of such furniture.

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159. It shall be the responsibility of every head of department to ensure that-
(a) a furniture control officer is designated for each building who shall exercise
internal control of the furniture therein by means of a master inventory and
room inventories;
(b) each item of furniture belonging to the Government is clearly marked
"GRZ";
(c) a Record of Furniture, Tools, Equipment, Issued and Received (Misc.

b) each item of furniture belonging to the Government is clearly marked
"GRZ";
(c) a Record of Furniture, Tools, Equipment, Issued and Received (Misc.

Form
58A) is kept at the headquarters and each Provincial or District office;
(d) an inventory of the contents of each room, set of rooms or office, as the
case may be is maintained, signed by the officer-in-charge, and exhibited in
the room or office, which shall be signed whenever there is a change-over
of the officer in charge of the room;
(e) furniture is not transferred from one office to another without the approval of
the furniture control officer and that any approved transfers are properly
recorded in the master and room inventories;
(f) furniture is not transferred from one building to another without prior
notification to, and approval of, the Ministry responsible for works and
supply;
(g) inventories are checked periodically and in any case not less than once in a
year against the items recorded in the furniture control ledger;
(h) any deficiencies are investigated and treated as loss of public stores in
accordance with these Regulations and reported in accordance with the
procedure set out in Part XIII of these Regulations; and
(i) an annual return of staff and office furniture holdings is submitted on or
before the 30th June in each year to the Permanent Secretary in the
Ministry responsible for works and supply with a copy to his own Ministry
headquarters.

e the 30th June in each year to the Permanent Secretary in the
Ministry responsible for works and supply with a copy to his own Ministry
headquarters.

Internal control of
office furniture
160. Air-conditioning units are normally supplied only to Ministers, Deputy
Ministers, Permanent Secretaries and officers holding equivalent ranks. Authority for the
installation of units in common-user office buildings shall be obtained from the Ministry
responsible for works and supply which is responsible for the maintenance of
common-user office buildings. Supply of
air-conditioning units
161. (1) The Ministry of Finance shall be responsible for the supply of safes, strong
boxes, cash boxes and strongroom doors and all requisitions for supplies of these items
shall be submitted to that Ministry. Supply of safes, strong
boxes and strongroom
doors, etc. (2) Safes, strong boxes and cash boxes shall be built into the building in which they
are housed so as to prevent them from being moved. (3) Where due to certain circumstances it is not practicable to have the strong boxes
and cash boxes built-in, such articles shall be secured to fixed objects such as concrete or
iron pillars by the use of a steel chain and padlock.

xes
and cash boxes built-in, such articles shall be secured to fixed objects such as concrete or
iron pillars by the use of a steel chain and padlock.

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162. (1) When an officer of a Department or Ministry moves from one building to
another, he may not remove the fixtures and fittings therein unless the building is due to
be demolished immediately in which case the Public Works Department shall make such
arrangements as may be deemed necessary. Fixtures and fittings
not to be removed on
movement of offices
(2) Safes and cash boxes may be moved along with office furniture when movement
of an office takes place:
Provided that such movement is authorised by the Advisory Committee on Office
Accommodation and provided further that the safes and cash boxes are not built-in. (3) Where a safe or cash box is built-in, it shall not be removed to another premises
without the written authority of the Secretary to the Treasury. 163. (1) Where a building is to be vacated by one Ministry or Department in favour
of another, prior notice must be given to the Ministry responsible for works and supply,
who shall arrange for a detailed hand-over between the outgoing and the incoming
furniture control officers.

inistry responsible for works and supply,
who shall arrange for a detailed hand-over between the outgoing and the incoming
furniture control officers.

Handing over by
Ministry or Department
(2) In the event of discrepancies, the outgoing Ministry or Department, as the case
may be, shall take appropriate action in accordance with these Regulations. 164. (1) A basic scale of furniture which should be allocated to offices shall be
determined by the Ministry responsible for works and supply from time to time. Scales of office
furniture
(2) Furniture held in excess of the scale should be returned to the Ministry
responsible for works and supply or the need for its retention shall be explained in detail. 165. Every Ministry or Department shall pay for the expenses of repair or
renovation of office furniture in its offices and the normal procedure of sending such
furniture to Public Works Department workshops for repair and renovation under cover of
departmental requisitions shall be followed. 'C' Specialised Furniture and Equipment for Institutions
Repairs and
renovations
166. (1) Every Permanent Secretary shall be responsible for requisitioning and
control of specialised furniture, furnishings and equipment for hospitals, schools, hostels
and other similar Government institutions falling under the control of his Ministry.

niture, furnishings and equipment for hospitals, schools, hostels
and other similar Government institutions falling under the control of his Ministry.

Institutional furniture
and equipment
(2) Supplies of specialised furniture shall be obtained by tender or indent through
the Central Supply and Tender Board or, if and when available, by direct requisition from
Government Stores.

l be obtained by tender or indent through
the Central Supply and Tender Board or, if and when available, by direct requisition from
Government Stores.

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167. The provisions of regulation 159 shall apply mutatis mutandis to the control of
specialised furniture and equipment. Control of office
furniture
PART XVII
HANDING O VER OF PUBLIC STORES
168. (1) On every occasion when it is necessary for public stores to be handed over
from the charge of one officer to another, a physical count of the public stores in hand
shall be made and the actual balances shown in the stores ledgers. Handing and taking
over of public stores
(2) Both officers concerned must be present during the check and shall complete a
Form of Certificate of Handing and Taking Over of Stations and Departments (Misc. Form
3) in triplicate. The original certificate shall be forwarded to the head of department and a
copy thereof shall be retained by each officer. (3) In cases where, owing to the large number of items in stock and time does not
permit a complete check of all the stores, test checks may be made and, if the officer
taking over feels satisfied, the Form of Certificate of Handing and Taking Over of Stations
or Departments (Misc.

ecks may be made and, if the officer
taking over feels satisfied, the Form of Certificate of Handing and Taking Over of Stations
or Departments (Misc.

Form 3) shall be endorsed to the effect that so far as can be
judged, the physical stocks agree with the ledger balances. 169. (1) A detailed list of any surpluses or discrepancies must be signed by both
officers and be forwarded to the head of department with the outgoing officer's explanation
of the discrepancies. List of surpluses or
discrepancies
(2) The head of department shall deal with the list of discrepancies in accordance
with Part XIII of these Regulations. (3) Where the outgoing officer is leaving the service of the Government, the head of
department must ensure that all deficiencies are satisfactorily accounted for before final
payment of salary is made to the officer. 170. Where an officer taking over public stores is not satisfied with the condition of
the stores or finds serious discrepancies, he may request that such public stores be
checked by a Board of Survey before taking over. Request for Board of
Survey before taking
over

screpancies, he may request that such public stores be
checked by a Board of Survey before taking over. Request for Board of
Survey before taking
over

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171. If the outgoing officer is unable to handover personally, the head of
department shall arrange for one or more officers not connected with such public stores to
check such stores along with the officer taking over in which case, Form of Certificate of
Handing and Taking Over of Stations and Departments (Misc. Form 3) shall be completed
and forwarded to the head of department with a detailed statement of discrepancies, if
any. Checking of public
stores in absence of
outgoing officer
172. The hand-over of tools and equipment on inventory charge shall be carried
out in accordance with the instructions contained in Part X of these Regulations. Hand-over of tools and
equipment
173. The hand-over of furniture from one Ministry or Department to another shall
be effected in accordance with regulation 163. Hand-over of furniture
PART XVIII
I VORY AND O THER G OVERNMENT T ROPHY
174. For the purpose of this Part, unless the context otherwise requires Interpretation
"Act" means the National Parks and Wildlife Act; Cap. 201
"ivory" shall have the meaning assigned thereto in the Act.

therwise requires Interpretation
"Act" means the National Parks and Wildlife Act; Cap. 201
"ivory" shall have the meaning assigned thereto in the Act.

"trophy" shall have the meaning assigned thereto in the Act. 175. Ivory and trophy shall be classified into the following categories:
(a) legal ivory or trophy, where a licence to kill an elephant or other animal has
been properly acquired;
(b) controlled ivory or trophy, where the ivory or trophy is acquired as a result
of killings by an authorised Government hunter;
(c) illegal ivory or trophy, where the ivory or trophy is confiscated from persons
who are unable to produce any evidence of legal ownership;
(d) found ivory or trophy, where the ivory or trophy has been found in any area
in any circumstances;
(e) imported ivory or trophy, where the ivory or trophy has been legally
imported into Zambia. Categories of ivory
and trophy
176. All ivory and trophy shall be registered at the nearest Ivory and Trophy
Registration Station, where registration facilities exist. Registration stations
for ivory and trophy

ll be registered at the nearest Ivory and Trophy
Registration Station, where registration facilities exist. Registration stations
for ivory and trophy

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
177. (1) Each registration officer shall maintain a record of all ivory and trophy
registered by him. Ivory and trophy
records
(2) Such records shall comprise:
(a) a Master Register of Ivory and Rhinoceros Horn (Form NPW 33A);
(b) Subsidiary Register of Government Ivory and Rhinoceros Horn (Form NPW
33B);
(c) Subsidiary Register of Ivory and Rhinoceros Horn belonging to individuals
(Form NPW 33C); and
(d) Register of Government Trophies other than Ivory and Rhinoceros Horn
(Form NPW 33D). 178. When the ivory or trophy has been duly weighed, marked and registered in
accordance with these Regulations, the lawful owner shall be given a Certificate of
Ownership prescribed under the Act. Certificate of
ownership
179.

accordance with these Regulations, the lawful owner shall be given a Certificate of
Ownership prescribed under the Act. Certificate of
ownership
179.

When a licence holder produces legal ivory or trophy for registration, the
Registration Officer shall-
(a) ask for the production of the relevant licence, examine it and ensure that it
has been appropriately endorsed on the reverse side;
(b) check that the ivory or trophy has been produced for registration within one
month from the date of killing or such other period as may be prescribed in
the Act;
(c) if it is obvious that the ivory or trophy is not fresh and could not have been
killed under the authority of the licence produced, take action in accordance
with section one hundred and five of the Act;
(d) check whether the elephant or other animal was killed in the areas for which
the licence was issued and if it was not, the ivory or trophy shall be
confiscated and a report made to the nearest Wildlife Officer or police
officer for investigation. Registration of "legal"
ivory or trophy
180. (1) Where ivory or trophy has been confiscated, the name of the person from
whom it was confiscated shall be entered in the Register and the letters "GRZ" entered to
denote Government ownership.

ed, the name of the person from
whom it was confiscated shall be entered in the Register and the letters "GRZ" entered to
denote Government ownership.

Registration of illegal
ivory or trophy
(2) Where ivory or trophy has been found from an elephant or other animal which
has died in a normal manner and has been found by a licence holder or any other person,
it shall be treated as "found" ivory or trophy and shall be regarded as Government
trophies.

d has been found by a licence holder or any other person,
it shall be treated as "found" ivory or trophy and shall be regarded as Government
trophies.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
(3) Such ivory or trophy shall be weighed, marked and registered in the normal way
and the words "found ivory" or "found trophy" be endorsed in the Register. 181. (1) Where ivory or trophy has been legally imported into Zambia and the
appropriate import permit is produced for inspection, registration shall be effected in the
normal way within one month after the date of importation and a Certificate of Ownership
of Trophy or Ivory shall be issued. Registration of
imported ivory or
trophy
(2) Where no import permit is produced, the ivory or trophy shall be treated as illegal
and shall be confiscated. 182. (1) All ivory or trophy shall be despatched to the Director of National Parks
and Wildlife, at Chilanga, and the Requisition, Issue and Receipt Voucher (Misc. Form 1B)
shall be used for this purpose.

e Director of National Parks
and Wildlife, at Chilanga, and the Requisition, Issue and Receipt Voucher (Misc. Form 1B)
shall be used for this purpose.

Disposal of
Government ivory or
trophy
(2) All ivory or trophy sent to the Director of National Parks and Wildlife shall be held
by him in safe custody until such time as they can be disposed of:
Provided that in the case of ivory, no disposal shall take place without prior authority
of the Central Supply and Tender Board. 183. Prices of ivory or trophy shall be fixed by the Director of National Parks and
Wildlife with the approval of the Secretary to the Treasury having regard to the quality of
the ivory or trophy and the amount of care taken for their preservation. Fixing of prices for
ivory or trophy
184. Losses arising from the deterioration of ivory or trophy shall be dealt with in
the manner prescribed in Part XIII of these Regulations. Losses arising from
deterioration of ivory or
trophy
185. Proceeds realised from the sale of Government ivory and trophy shall be
credited to revenue under the appropriate head and sub-head given in the annual
estimates. Sale proceeds to be
credited to revenue
PART XIX
M EDICAL SUPPLIES
186. For the purpose of this Part- Interpretation

ad given in the annual
estimates. Sale proceeds to be
credited to revenue
PART XIX
M EDICAL SUPPLIES
186. For the purpose of this Part- Interpretation

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
"medical stores" includes drugs, dressings, biologicals, vaccines, medical
equipment and instruments, x-ray films and chemicals, medical diagnostic
materials and gases and any other items of an exclusively medicinal nature. 187. The Secretary to the Treasury in the Ministry responsible for health shall be
responsible for the procurement and distribution of and accounting for all medical
supplies. Responsibility for
medical supplies
188. (1) All officers charged with the responsibility for medical supplies shall
maintain separate registers for consumable and non-consumable medical supplies. Registers to be
maintained
(2) In addition to the documents kept under sub-regulation (1), the following
registers shall be kept:
(a) the Allocated Stores Ledger (Misc. Form 54) for recording all medical
supplies received or issued out to main dispensaries or other locations such
as wards or rural health centres;
(b) the Plant, Tools and Equipment Control Ledger (Misc. Form 59) for
recording specialist equipment and instruments held on charge for issue. 189.

s;
(b) the Plant, Tools and Equipment Control Ledger (Misc. Form 59) for
recording specialist equipment and instruments held on charge for issue. 189.

(1) All medical supplies shall be obtained from the Medical Stores (Zambia)
Limited (hereinafter referred to as the "Company". Requisition of medical
supplies
(2) The requisition of the medical supplies shall be made on the Medical Stores
Requisition Form No. PH.81 Revised. (3) In the case of poisons and dangerous drugs a requisition shall be made in
compliance with the Pharmacy and Poisons Act and the Dangerous Drugs Act as the case
may be. Cap. 299
Cap. 95
190. (1) On receipt of a consignment of medical supplies, receiving officers must
avoid to give a "clear" signature whenever it appears that the consignment appears to be
in a doubtful condition. Losses or damage to
consignments in
transit
(2) Any discrepancy between the goods received and the packing or delivery note
shall be reported to the transporter or the supplier or the Company within seven days of
receipt of the consignment or such other time limit as may be specified in the delivery
note. (3) Claims for losses or breakages in transit must be made by the receiving unit for
the value of the items lost or damaged and shall include incidental expenses.

or losses or breakages in transit must be made by the receiving unit for
the value of the items lost or damaged and shall include incidental expenses.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
(4) On receipt of a refund for losses, accounting units shall pay any amounts
received into an account under the appropriate sub-head and non-accounting units shall
forward any refunds suitably endorsed to the officer responsible for the payment of their
accounts from the Company. 191. The procedure for handing over or taking over of medical stores shall be as
stated in the Ministry of Health's Administration Handbook. Handing over and
taking over of medical
supplies
192. (1) Where appliances such as orthopaedic appliances or spectacles either
manufactured in the workshops of the Ministry responsible for health or purchased from
commercial sources are supplied to patients either for a limited period or for permanent
use, a charge as may be determined by the Ministry responsible for health from time to
time shall be made. Appliances
(2) Where the appliance is issued to a patient on a permanent basis, the charge
recovered from him shall be paid into the appropriate revenue head and sub-head shown
in the annual estimates.

atient on a permanent basis, the charge
recovered from him shall be paid into the appropriate revenue head and sub-head shown
in the annual estimates.

(3) In any case where the appliance is only issued to a patient for a limited period,
such patient shall be required to pay a reasonable deposit to cover the cost of the item
and such deposit shall be refunded to him on the return of the appliance in a reasonably
good condition. In all cases, the amount of the deposit payable which will cover the
estimated value of the appliance shall be determined by the hospital authorities from time
to time. (4) Where the circumstances of the patient are such that he cannot afford to pay the
charge or deposit for any appliance, part or whole of the charge or deposit may be waived
by the hospital authorities on the recommendation of a social welfare officer or hospital
social worker. (5) Where a deposit account is operated for the supply of appliances to patients for
limited periods, a register shall be kept of all deposits received and refunded showing
particulars of general receipts on which the deposits are received and the vouchers on
which the amounts are refunded. 193.

eived and refunded showing
particulars of general receipts on which the deposits are received and the vouchers on
which the amounts are refunded. 193.

Where under this Part, no specific provision has been made to deal with any
particular type or category of medical supplies or to prescribe procedures for specific
operations, the general provisions prescribed in other Parts of these Regulations shall
apply. Application of other
provisions of
Regulations
SCHEDULE

operations, the general provisions prescribed in other Parts of these Regulations shall
apply. Application of other
provisions of
Regulations
SCHEDULE

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
(Paragraph 17)
MISC. FORM 1B
Stocked by Ministry of FinanceNo. ......................... REQUISITION, ISSUE AND RECEIPT VOUCHER
Put Departmental Stamp
here
To. Government
MSD Stores
Lusaka, Ndola, Livingstone
(add or delete as necessary
GRZ No. .............................. Make .......................................... Model .................................................... Job or Account No. ..........................................Station Code .................................................................. Part or Catalogue No. Description (one item only) Unit
Quantity
Demanded
Delivery Instructions: ...................................................................... .................................................................................................................................................................................................... Submit Account to: ..............................................................................................................................

.... Submit Account to: ..............................................................................................................................

Vote ...................................................................................................................................................... Requisition Office .......................................... Approved ..................................................................... FOR STORES USE ONLY
Extracted from
Requisition No. Folio
Quantity
Supplied
Quantity
Received Posted
Stock Control No. Unit Price Total Value
Issued by:
Date
Supplier
LPO No. Do not put Departmental Stamp in
this space

upplied
Quantity
Received Posted
Stock Control No. Unit Price Total Value
Issued by:
Date
Supplier
LPO No. Do not put Departmental Stamp in
this space

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Misc. Form 1
Stocked by Govt Printer No. ....................... REPUBLIC OF ZAMBIA
Department ................................................................................. Station ........................................................................................ Date. ........................................................................................... REQUISITION
To: ........................................ ........................................ ........................................ ........................................ Quantity
Full description of article
Fold back along this line
Work for
which required
Estimated
cost
K
Account or
Head and
sub-head to
be charged
Fold Fold
Certified that the above articles are required for Government purposes, and that the estimated cost of the issue is
covered by the provision under the Account of the Head and Sub-head quoted. Approved:
................................................................ ..................................................................

quoted. Approved:
................................................................ ..................................................................

Head of Department Officer-in-Charge
................................................................. .................................................................. Name in block letters Name in block letters
ORIGINAL
(To be returned with Supplier's invoice)

........................................................ Name in block letters Name in block letters
ORIGINAL
(To be returned with Supplier's invoice)

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Misc. Form 1A
Stocked by Ministry of Finance
All Packages and REPUBLIC OF ZAMBIA No. .................. Invoices must be marked: Purchase Order
To ...................................... .................................................................................. Please *render the undermentioned *Stores in accordance with *contract/your quotation dated
supply services
....................................................... and despatch carriage paid
to: ........................................................................................................... ............................................................................................................................................................................................................................................ Your invoice together with the original of this Order Form should be submitt
...........................................................................................................................................................................................

......................................................................................................................................................

Customs forms must be sent direct to the Chief Stores Officer, Government Stores, Lusaka/Ndola/Liv
Item
Quantity
Description of Stores or Service Part/Folio
No. Rate or Unit
price
The price shown is based on- *(i) for (Station) Sub Total
*(ii) Delivered (Station) Loss Discount
*(iii) Duty paid. Net . . . . *(iv) In bond. Transport
Total . . Signature of Issuing Officer Approved by
Title Date Title
Certified that the *good/services covered by this order/*have been *rendered/received in good order and have been taken on ledger charge/iss
items which I have deleted/*subject to Discrepancy Report No. .................../*have not been received but a copy of Carriers Consignment Note is held
Note
Parcel under 5 kilogrammes to be consigned by post. Transport charges for goods consigned by rail or road must be supported by Rail/Road Ca
*Delete whichever is inapplicable.

es to be consigned by post. Transport charges for goods consigned by rail or road must be supported by Rail/Road Ca
*Delete whichever is inapplicable.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
ALLOCATED STORES LEDGER
ON ORDE
Article ................................................................................................Unit ............................... Group ....... Class........ .......................................................... Max. Stock .............................. Supplies to be obtained from.. ..........................................Ordering Level .............................. Date Reqn. N
DATE
RECEIPT
OR
Issue
Voucher No. FROM WHOM
Received or
to whom
ISSUED RECEIPTS ISSUES BALANCE DATE
RECEIPT OR
Issue
Voucher
No. FR
R
............ ............ ............ ............ ............ ............ .................... .................... .................... .................... .................... .................... ................................................ ................................................ ................................................ ................................................ ................................................ ................................................ ......................

............................. ................................................ ................................................ ......................

...................... ...................... ...................... ...................... ...................... ................ ................ ................ ................ ................ ................ .................... .................... .................... .................... .................... .................... .................. .................. .................. .................. .................. .................. ................................ ................................ ................................ ................................ ................................ ................................ ........... ........... ........... ........... ........... ........... DATE
RECEIPT
NO. ISSUE
VOUCHER
No. FROM WHOM
RECEIVED OR
TO WHOM
ISSUED
RECEIPTS ISSUES BALANCE DATE
RECEIPT OR
ISSUE
VOUCHER
NO. F
R
............ ............ ............ ............ ............ ............ ............ ............ ............ ............ ............ .................... .................... .................... .................... .................... .................... .................... .................... ....................

... .................... .................... .................... .................... .................... .................... ....................

.................... .................... ................................................ ................................................ ................................................ ................................................ ................................................ ................................................ ................................................ ................................................ ................................................ ................................................ ................................................ .................... .................... .................... .................... .................... .................... .................... .................... .................... .................... .................... ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ...................... ...................... ...................... ...................... ...................... ...................... ...................... ......................

............ ...................... ...................... ...................... ...................... ...................... ......................

...................... ...................... ...................... ................. ................. ................. ................. ................. ................. ................. ................. ................. ................. ................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... .........

...... ................................. ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... .........

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
STOCK/BIN CARD
Date Ref. No. To or From Received Issued Balance Check Date Ref. No. To or From
PART FOLIO No. DESCRIPTION MAKE
REF. ND. 11
CODE Portfolio No............................. Description...............................................................................................
1
2
3
4
5
ORDERED QUANTITY
Date S. Code Order No. Prov. Slip No. Ordered Received
Monthly
Consumption
Jan. Feb. Mar. Apr. May June July Aug. Sept Oct Nov. Dec. Total Year
Date Ref.
No.
To or
From
Received Issued Balance Check Date Ref. No. To or From R
Bal. B/fwd

ar. Apr. May June July Aug. Sept Oct Nov. Dec. Total Year
Date Ref.
No.
To or
From
Received Issued Balance Check Date Ref. No. To or From R
Bal. B/fwd

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
REGISTER OF STORES ORDERED AND RECEIVED
Date
ordered
Order
number
Description of
stores ordered
Purpose for which
stores are required
Vote: Head,
sub-head and
item number
Quantity
ordered
Quantity
received re
.................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. ......................... ......................... ......................... ......................... ......................... ......................... ......................... ......................... ......................... ......................... ......................... ......................... ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. .................................

.............. ................................. ................................. ................................. .................................

................................. ................................. ......................................... ......................................... ......................................... ......................................... ......................................... ......................................... ......................................... ......................................... ......................................... ......................................... ......................................... ......................................... ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. ................................. .................... .................... .................... .................... .................... .................... .................... .................... .................... ....................

... .................... .................... .................... .................... .................... .................... ....................

.................... .................... ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ....... ....... ....... ....... ....... ....... ....... ....... ....... ....... ....... .......

.... ........................ ........................ ....... ....... ....... ....... ....... ....... ....... ....... ....... ....... ....... .......

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REGISTER OF CONSUMABLE STORES
................................................................... MINISTRY
............................................................ DEPARTMENT ....................................................... INSTITUTION OR ORGAN
Daily Milk *Meat *Bread *Butter *Tea * *
Date
Feeding
Strength
Qty Value Qty Value Qty Value Qty Value Qty Value Qty Value Qty V
1
2
3
4
Total for
month
RATION ISSUE/RECEIPTS SUMMARY FOR MONTH ENDING....................................................................19.....
Balance brought forward. .. .
Total received during the month. .
Total. .. .. .. ...
Total issued. .. .. .. .
Balance carried forward . .
*Details will be given of the following commodities-milk, meat, bread, butter, tea, sugar, eggs, soap, fuel, fruit and
vegetables, tinned foods and other food-stuffs (values only will be recorded for the last three items).
Average daily feeding strength ........................................................
Certified correct ................................................................................
Date

..............................................
Certified correct ................................................................................
Date

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA Stoc
STORES DEMAND, ISSUE AND RECEIPT VOUCHER ALLOCATED/UNALLOCATED No. ............... PLEASE SUPPLY THE FOLLOWING STORES TO:
Part/Folio
No. Description of Stores
Quantity Unit Quantity required
Model ........................................................................................................... Make ............................................ GRZ .............................................................................................................. Head.............................................................................................................. Sub-head ..................................... Work/Job No. ................................................................................................ Station .......................................................................................................... Signature..................................... Date, ............................................................................................................ Approved.....................................

........................................................................................................ Approved.....................................

I acknowledge receipt of the above-mentioned stores which have been-
*Taken into immediate use. *Taken on Ledger/Inventory charge. ......................................... *Delete as necessary. ......................................... For use by stores section only,
OFFICE DATE STAMP Stores issued by:
.................................................................................................................................. Recorded in Ledger/Inventory. ................................................................................. Checked by ............................................................................................................... 1st Copy: To Storekeeper 2nd Copy: To Requisitioning Officer 3rd Copy: Retain in book

................................................................ 1st Copy: To Storekeeper 2nd Copy: To Requisitioning Officer 3rd Copy: Retain in book

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
ACCOUNTS FORM 160
Stocked by Govt Printer No. ............................. REPUBLIC OF ZAMBIA
STOCK RECEIPT COST SHEET
Date Indent or Order No. Supplier
Description of goods .............................................. Model/Type ............................................................ Part/Code No. ........................................................ Rail A/N No. Delivery Note No. Invoice No. Ship
D.R.R. Receiving Store .................................................... Discrepancy Report No. K n Month SL K n Month SL
Freight . . Railage . . Agency . . Insurance . . Inspection . . Sundry Charges
Materials . . Unpaid Stock . . Claims . . . . Sundry Charges
Landed Cost . . Description ........................................................................ ............................................................................................ Order Position Code
Unit Folio Quantity
Certified that the quantities and description of the goods
received above are as detailed and that the materials are
serviceable for stock
................................................

cription of the goods
received above are as detailed and that the materials are
serviceable for stock
................................................

Receipts Officer
Certified that the materials detailed above have been taken
into stock and brought on charge on the Bin Cards in
accordance with the Folio shown. ................................. Stores Officer
..............................................S.R.C.S. No. Unit Price
Total Value

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
STORES DEPARTMENT-DAILY RECEIPT REGISTER
DATE ........................... 19 .........STATION ......................SHEET .............
Inward Advice
No. Received from Description Weight
Order
No.
Transport
Vote Consignee
Received
Despatch

TION ......................SHEET .............
Inward Advice
No. Received from Description Weight
Order
No.
Transport
Vote Consignee
Received
Despatch

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Accounts Form 152
Stocked by Govt Printer
Ministry .................................................................... Department .............................................................. ...................................................................... Stores
..................................... Station
No. ............................. STOCK DISCREPANCY REPORT
The following discrepancies are reported between the Supplier's Invoice and Stock Receipt Cost
Sheet No. .................................... dated. ...................................... (a) Broken or damaged;
(b) Short packed in case;
(c) Short received ex vessel;
(d) Short received ex railway;
(e) Surplus to invoice. Date .................................................................. ...................................................................... Officer Receiving Stores
Folio No. Description Qty
Unit
Value
K n
Actual
Value
K n Cleared by
1. Considered cause of loss, damage or deficiency, and by whom ........................................................................................

. Considered cause of loss, damage or deficiency, and by whom ........................................................................................

............................................................................................................................................................................................ ............................................................................................................................................................................................ ............................................................................................................................................................................................ ............................................................................................................................................................................................ ............................................................................................................................................................................................ 2. Outward condition of packages on discharge .................................................................................................................... 3.

ition of packages on discharge .................................................................................................................... 3.

Nature of receipt given to transport company .................................................................................................................... 4. Date and reference of pro forma claim (copy attached) ...................................................................................................... 5. Is replacement required or value refund ............................................................................................................................ Note-For Crown Agents claims exceeding K50 a Lloyd's Survey Report is required. .................................................................................................. Chief Stores Officer

d's Survey Report is required. .................................................................................................. Chief Stores Officer

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
MONTHLY FINANCIAL STATEMENT OF UNALLOCATED STOR
Ministry/Department .................................................................................................. Store .......................................................... Month of ............................................... 19 ......... Dr. Stock on hand at beginning of month . . . . . . . . Stores purchased and taken on charge during the month . . . . Stores converted and taken on charge during the month during . . the month . . . . . . . . . . . . Stores transferred from other unallocated Stores and taken on . . charge during the month . . . . . . . . . . Adjustments in respect of articles returned to Storee . . . . Adjustments in respect of surplus stores taken on charge during . . the month . . . . . . . . . . . . K n
K
Stores issued during month
Adjustments in respect of lo
Adjustments in respect of C
Stores issued for conversio
Cash sales during the mon
Stores issued for transfer to
Stock in hand at the end of
Date ............................................... 19 ......... .............................................

ransfer to
Stock in hand at the end of
Date ............................................... 19 ......... .............................................

Head of Departm
The totals under each heading of this account will be supported by detailed schedules of the transactions for the month.

Head of Departm
The totals under each heading of this account will be supported by detailed schedules of the transactions for the month.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Accounts Form 171
Stocked by Govt Printer
ANNUAL TABULAR SUMMARY OF UNALLOCATED STORES ACCOUNT
Ministry/Department .............................................................................................................. Store ................................ Year ended ............................................................................................................. 19 ...... K n K n
Stock on hand at beginning of year . . . . . . . . . . . . ........ ........ ADD Purchases (less returns) and charges as debited to Expenditure
Unallocated Stores . . . . . . . . . . . . ........ ........ DEDUCT Issues to votes and services as credited to Expenditure
Unallocated Stores . . . . . . . . . . . . ........ ........ DEDUCT issue price of stores sold and credited to Expenditure
Unallocated stores (i.e. sale proceeds after making adjustment for
profit or loss as the case may be) . . . . . . . . . . ........ ........ Transfers between Stores (+ or -) . . . . . . . . . . . . ........ ........ Adjustments for stores not paid for in year in which received (+ or -) . . . . ........

ween Stores (+ or -) . . . . . . . . . . . . ........ ........ Adjustments for stores not paid for in year in which received (+ or -) . . . . ........

........ Cost adjustments on revaluation of stock holdings (+ or -) . . . . . . ........ ........ ADD surpluses taken on charge on completed Board of Survey authority
or of a minor nature . . . . . . . . . . . . ........ ........ ADD surpluses taken on charge for which Board of Survey decision is
awaited . . . . . . . . . . . . ........ ........ DEDUCT losses and deficiencies written-off on completed Board of
Survey authority . . . . . . . . . . . . ........ ........ DEDUCT losses and deficiencies written-off on completed Survey
decision is awaited . . . . . . . . . . . . ........ ........ Stock on hand at the end of the year . . . . . . . . . . . . ........ ........ Date .......................................... 19 ...... ............................................................................ Controlling Officer

.......................................... 19 ...... ............................................................................ Controlling Officer

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Accounts Form 172
Stocked by Govt Printer
ANNUAL STOCK VALUATION CERTIFICATE (UNALLOCATED STORES)
I hereby certify that as at the close of busines on................................................................................ 19 ....... the value of
unallocated stores held by me amounted to K .......................... as reflected in the Annual Tabular Summary and that this
valuation has been arrived at on the basis of the stock sheets held in this depot.
Station ........................................................................... ............................................................................................
Signature of Officer-in-Charge
Date .............................................................................. Designation ........................................................................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
CENTRAL REGISTER
GRZ
No.
Make
and
Type
Chassis
No.
Engine
No.
Propulsion SRV
No.
Colour Tyres Net
Weight
Distance
clocked in
kilometres
CC
or HP
Date
Recei-ved

EGISTER
GRZ
No.
Make
and
Type
Chassis
No.
Engine
No.
Propulsion SRV
No.
Colour Tyres Net
Weight
Distance
clocked in
kilometres
CC
or HP
Date
Recei-ved

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
CENSUS REGISTER
DEPARTMENT ..........................................................................
GRZ
No.
Description of Vehicle/
Plant/Machine
Engine
No.
Serial
No.
Date of
Regis-
tration
Ministry/Department SRV
No.
LPO No. Co
K
I have perused the above details and agree that the vehicles/plant/machine referred to are actually held o
.................................................................................................. Date .................................
.................................................................................................. Date .................................

............
.................................................................................................. Date .................................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
VEHICLE CARD/LEDGER MSD. 10A
Stocked by M.S.D
CHASSIS PURCHASE
MAKE ........................................................................................ TYPE .......................................................................................... NUMBER .................................................................................... BODY TYPE .............................................................................. SPECIAL EQUIPMENT .............................................................. .................................................................................................... .................................................................................................... DATE ........................................................................................ COST. ...................................................................................... SRV No..................................................................................... DATE ISSUED ........................................................................

................................................................. DATE ISSUED ........................................................................

MINISTRY OR DEPT .............................................................. F107 No. .................................................................................. .................................................................................................. ENGINE DISPOSAL
MAKE ........................................................................................ TYPE .......................................................................................... NUMBER .................................................................................... PETROL/DIESEL ...................................................................... .................................................................................................... .................................................................................................. BOS No. .................................................................................... HELD AT .................................................................................. DATE ........................................................................................

........................................................ DATE ........................................................................................

RESULT .................................................................................... DATE SOLD .............................................................................. AMOUNT K .............................................................................. GRZ No. PRIVATE No. MOVEMENT RECORD
Date Ministry or Department Province Place
.......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................

.... ........................................................................ ........................................................................

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.... ........................................................................ ........................................................................

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............ ...................... ...................... ...................... ...................... ...................... ......................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
PLANT CARD/LEDGER MSD. 10B
Stocked by M.S.D
MACHINE PURCHASE
MAKE ............................................................................................ TYPE .............................................................................................. NUMBER ........................................................................................ SPECIAL EQUIPMENT .................................................................. ........................................................................................................ ........................................................................................................ ........................................................................................................ DATE .................................................................................... COST. .................................................................................... SRV No................................................................................... DATE ISSUED ......................................................................

................................................................... DATE ISSUED ......................................................................

MINISTRY OF DEPT ............................................................ F107 No. ................................................................................ ENGINE DISPOSAL
MAKE ............................................................................................ TYPE .............................................................................................. NUMBER ........................................................................................ PETROL/DIESELl .......................................................................... ........................................................................................................ ........................................................................................................ BOS No. ................................................................................ HELD AT ................................................................................ DATE .................................................................................... RESULT ................................................................................

.............................................................. RESULT ................................................................................

DATE SOLD .......................................................................... AMOUNT K ............................................................................

................................................................ AMOUNT K ............................................................................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
GRZ No. DESCRIPTION
MOVEMENT RECORD
Date Ministry or Department Province Place
.......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... ............................................................................ ............................................................................ ............................................................................ ............................................................................ ............................................................................ ............................................................................ ............................................................................ ............................................................................

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The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
LOG BOOK M
JOURNEYS READING OF
SPEEDOMETER
Date Purpose From To
Driver's
Name
Name of
Authorising
Officer Start Finish
Kilo-
metres
Run

blic of Zambia
LOG BOOK M
JOURNEYS READING OF
SPEEDOMETER
Date Purpose From To
Driver's
Name
Name of
Authorising
Officer Start Finish
Kilo-
metres
Run

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
MONTHLY PLANT/MOTOR VEHICLE RETURN
Month ending .................................................................................................................. Year ............. Type of equipment .................................................................................................................................. Model and year of Manufacture .............................................................................................................. Engine type .......................................................................................................... Serial No. ................. *Ministry/Department or Prov
GRZ No. .............................. Name of *Operator/Driver ... Date of last official inspectio
Actual hours worked during month (clock) .............................................................................................. Hours not worked during month (clock) ..................................................................................................

............. Hours not worked during month (clock) ..................................................................................................

Reasons for not working .......................................................................................................................... .................................................................................................................................................................. .................................................................................................................................................................. Total of hours serviced durin
Total of hours under repairs
Total engine hours shown on
............................................. ............................................. Total engine hours shown on
Fuel in tank at beginning of month ..................................................................................................litres
Fuel in tank at end of month ............................................................................................................litres
Fuel used during month ..........................................................................................................................

tres
Fuel used during month ..........................................................................................................................

*Petrol/Power Paraffin/Diesel used during the month ............................................................................ ..........................................................................................................................................................litres
Fuel filter changes at ..........................................................................................................engine hours
Details of repairs and cost thereof .......................................................................................................... Any other information.............................................................................................................................. .................................................................................................................................................................. Engine oil used during mont
Engine oil changes during m
Gear oil used during month
Oil for hydraulic system used
Oil for air filters used during
Oil filter changes at ............. †Fuel consumption ............. †Engine oil consumption ....

hydraulic system used
Oil for air filters used during
Oil filter changes at ............. †Fuel consumption ............. †Engine oil consumption ....

Remarks of Supervising Officer (any variations from standard rate of consumption should be explained here)
.................................................................................... Signe
Supervising Officer
Date .......................................................................... Date
*When hour meter is not fitted give dates. †For use in Mechanical Workshops, Lusaka, only.

...................................................... Date
*When hour meter is not fitted give dates. †For use in Mechanical Workshops, Lusaka, only.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
MSD. 49
Stocked by M.S.D
REPUBLIC OF ZAMBIA
VEHICLE HISTORY
REGISTER
DEPARTMENT.......................................................... REGISTRATION No................................................................. DEPARTMENTAL No............................................................... NOT TO BE REMOVED
FROM THE VEHICLE
PARTICULARS OF VEHICLE
Registration No............................................................................................................................................................................... Make and type .............................................................................................................................................................................. Chassis No. .............................................................. Engine No. .............................................................................................. Load capacity .......................................................... Horse-power .......................................................................................... No.

........................................... Horse-power .......................................................................................... No.

of cylinders ....................................................... Bore ............................. Stroke ............................................................ CARBURETTOR: Make .............................................. Type .................................................................................................... Size of jets-Main ............................................... Compensating ...................................................................................... Choke ............................................... FUEL INJECTOR: Make ..................................................... Type ............................................................................................ ATOMISERS: Make ........................................................... Type ............................................................................................ COIL: Make ....................................................................... Type .............................................................................................. Maker's No. ..................................................................

....................................................................... Maker's No. ..................................................................

Rotation.......................................................................................... TYRES: Size-Front ................................................................... Rear ...................................................................................... Pressures-Front ................................................................... Rear ...................................................................................... CAPACITY OF:
Fuel tank ..................................................................... Reserve ........................................................................................ Engine crankcase for oil .......................................................................................................................................................... Gearbox for oil ........................................................................................................................................................................ Rear axle for oil ......................................................................................................................................................................

......................................................................................................................................................

Cooling system for water ........................................................................................................................................................ Target Km/l .................................................................................................................................................................................. Signature of Officer certifying
correctness of above entries } ................................................................................................................ DEPARTMENT .............................................................................................................................................................................. DRIVER'S RECORD
Name Date commenced Date finish
.............................................................................. .............................................................................. .............................................................................. .............................................................................. ..............................................................................

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............ ............................................. ............................................. .............................................

.............................................

.............................................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
VEHICLE OUTFIT LIST
TO BE CHECKED FORTNIGHTLY
NOMENCLATURE DATE CHECKED:
Accumulators (.......................... volt) . . . . . . . . . . . . Bracket, fire extinguisher . . . . . . . . . . . . . . Brushes, engine cleaning . . . . . . . . . . . . . . Bulbs, electric, spare . . . . . . . . . . . . . . Cans, oil, lubricating, 0.5 litres . . . . . . . . . . . . . . Cans, oil, 5 litres . . . . . . . . . . . . . . . . Cans, petrol, 10 litres . . . . . . . . . . . . . . Chains, overall or non skid . . . . . . . . . . . .sets . . Connection, pump tyre, mechanical . . . . . . . . . . . . Covers, waterproof, with lashing . . . . . . . . . . Cushions . . . . . . . . . . . . . . . . . . Drawbar gear .. . . . . . . . . . . . . . . Extinguishers, fire, filled (Tetrachlorid type) . . . . . . . . . . Funnels, oval, oil, 15 cm, with coarse mesh gauze . . . . . . . . Funnels, petrol, 15 cm, round lip, with gauze . . . . . . . . . . Gauges, pressure, tyre . . . . . . . . . . . . . . Handbook, Instructional . . . . . . . . . . . . Holders, Instructional Handbook . . . . . . . . . . Holders, licence . . . . .

. . . . . . . . . . . . Handbook, Instructional . . . . . . . . . . . . Holders, Instructional Handbook . . . . . . . . . . Holders, licence . . . . .

. . . . . . . . . . . Holders, oil can . . . . . . . . . . . . . . . . Holders, petrol can . . . . . . . . . . . . . . . . Brace, wheel, or spanner, box, tubular with tommy bar . . . . . . . . Files, second cut, half round . . . . . . . . . . . . . . Handles, file, medium . . . . . . . . . . . . Hammers, ball-pane, handled . . . . . . . . . . . . . . Levers, tyre (set of .................. ) . . . . . . . .sets . . Pliers, combination . . . . . . . . . . . . . . . . Initials of Inspecting Officer . . . . . . . . . . . .

................. ) . . . . . . . .sets . . Pliers, combination . . . . . . . . . . . . . . . . Initials of Inspecting Officer . . . . . . . . . . . .

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
VEHICLE OUTFIT LIST
TO BE CHECKED FORTNIGHTLY
NOMENCLATURE DATE CHECKED:
Punches, round. . . . . . . . . . . . . . . . Roll or bag, tool kit, empty . . . . . . . . . . . . Screwdrivers, perfect, 10 cm . . . . . . . . . . . . Spanners, box . . . . . . . . . . . . sets . . Spanners, box, SE for sparking plug . . . . . . . . Spanners, combination . . . . . . . . . . sets . . Spanners, DE . . . . . . . . . . . . . . Tommy bar for box spanners . . . . . . . . . . . . Tape, insulating, adhesive . . . . . . . . . . tins . . Tools, removing tyre valves . . . . . . . . . . . . Tools, tensioning for overall chains . . . . . . . . . . Tools, wheel lifting . . . . . . . . . . . . . . Wire, copper, soft, 1 mm . . . . . . . . . . kg . . Wrenches, adjustable, 20 cm . . . . . . . . . . . . Wrenches, adjustable, 30 cm . . . . . . . . . . . . Gauges, coil unit . . . . . . . . . . . . Key, jet, carburettor . . . . . . . . . . . . . . Lifters, valve . . . . . . . . . . . . . . Spanner, hub cap . . . . . . . . . . . . . . Spanner, tappet . . . . . . . . . . . . . . Spanner, valve-cap . . . . . . . . . . . . . .

. . . . . . . Spanner, hub cap . . . . . . . . . . . . . . Spanner, tappet . . . . . . . . . . . . . . Spanner, valve-cap . . . . . . . . . . . . . .

Initials of Inspecting Officer . . . . . . . . . . . .

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
DAILY TASK SYSTEM
Signature of Certifying Officer
Signature of Certifying Officer

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
RECORD OF REPAIRS CARRIED OUT AND OF LUBRICATION CHA
Dates in and out of
shops
In Out Nature of repairs effected Job No.
Material demand
note Nos
Inspection report
Nos

CARRIED OUT AND OF LUBRICATION CHA
Dates in and out of
shops
In Out Nature of repairs effected Job No.
Material demand
note Nos
Inspection report
Nos

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
TOOLS AND EQUIPMENT
TOOLS Inspecting Off
................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ ................................ .............................................................................................................................. .............................................................................................................................. ..............................................................................................................................

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...... ............................................... ............................................... ...............................................

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...... ............................................... ............................................... ...............................................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
VEHICLE TRANSFERS
Transferred to Location Date Ki
........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................ ........................................................................

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................. .................. .................. .................. .................. .................. .................. ..................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
RECORD OF TYRES
Front
Speedo
reading
when
removed
Rear
Condition on
removal
Make Serial No. Make Serial No. ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................

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........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ................................................................

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.......... ................... ................... ................... ................... ................... ................... ...................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
BATTERY
Make and type Serial No. Details of servicing
in workshops
.......................................................................... .......................................................................... .......................................................................... .......................................................................... .......................................................................... .......................................................................... .......................................................................... .......................................................................... .......................................................................... .......................................................................... .......................................................................... .......................................................................... ..........................................................................

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The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
NOTES AND COMMENTS
1. Lubrication-
The contract for the supply of lubricants has been placed with
.................................................................................................................................................................................................................... .................................................................................................................................................................................................................... .................................................................................................................................................................................................................... ....................................................................................................................................................................................................................

......................................................................................................................................................

.................................................................................................................................................................................................................... and only the following oils may be used:
Engine sump .............................................................................................................................................................................................. Gearbox...................................................................................................................................................................................................... Differential.................................................................................................................................................................................................. Chassis ......................................................................................................................................................................................................

......................................................................................................................................................

.................................................................................................................................................................................................................... .................................................................................................................................................................................................................... .................................................................................................................................................................................................................... .................................................................................................................................................................................................................... ....................................................................................................................................................................................................................

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The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
2. The Daily Task System:
........................................................................................................................................................................................... ........................................................................................................................................................................................... ........................................................................................................................................................................................... ........................................................................................................................................................................................... ...........................................................................................................................................................................................

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The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
GOVERNMENT OF THE REPUBLIC OF ZAMBIA
MINISTRY OF SUPPLY AND WORKS
MECHANICAL SERVICES DEPARTMENT
TOOLS AND EQUIPMENT CONTROL LEDGER
Date
From
whom
received
or to
whom
issued
Receipt
No. or
Issue
Note
No.
Number
Required
No.
Written
off or
Trans-
ferred
Total
on
Charge
Re-
turned
from
Field
Issued
to
Field
Balance
on
Issue
Balance
in
Store
Diesel
Lab
Elect-
rical
Shop
Engine
Shop
Inspect-
orate

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
MASTER COPY
CONTROL No. ________________
INVENTORY OF PLANT TOOLS, EQUIPMENT ISSUED AND RECE
Folio No. Item Scale
Signature of
Receiving Officer {
Posting Checked (Initials)
Recorded in Ledger (Initials)
Issues in Black Receipts in Red
Date
Observations
Handing and Taking Over
Periodical Check Deficiency Surplus
Unservice-
able
Signature
Handing
Over
Notes: (1) No Alterations will be made on this form
(2) The Field Copy of this inventory will be maintained by the Field Officer
(3) Final Receipt will be given by means of a Clearance Certificate

form
(2) The Field Copy of this inventory will be maintained by the Field Officer
(3) Final Receipt will be given by means of a Clearance Certificate

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Misc. Form 3
Stocked by Govt Printer
This form to be made out in triplicate and to be signed by the Official 'Taking Over' and by the Official 'Handing Over'. One
copy to be retained by the Official 'Handing Over' one to be filed in the Office of the Department/Station, one to be forwarded
to the Provincial Permanent Secretary or Head of Department/Branch as the case may be. ___________________________
FORM OF CERTIFICATE OF HANDING AND TAKING OVER OF STATIONS OR DEPARTMENTS
Regulation No. 168 (2)
Station
Name of _______________}.................................................................................................................................................... Department
Handing
Date of _______________ Over }.......................................................................................................................................... Taking
Station
LIST OF MOVABLE ASSETS, CASH, STAMPS, etc., as shown on the _______________ books on date of handing over. Department
CASH: Balance on hand as per Cash Book
Notes . . . . . . Silver . . . . . . Cheques (giving list) . .

______ books on date of handing over. Department
CASH: Balance on hand as per Cash Book
Notes . . . . . . Silver . . . . . . Cheques (giving list) . .

Postal Orders . . . . Stamps . . . . . . ........................................................................................ ........................................................................................ ........................................................................................ ........................................................................................ ........................................................................................ ____________________________________________
LICENCE, PERMIT, RECEIPT and all other books of counterfoils as
per lists attached. MOVABLE ASSETS: All Stores including Livestock and Rations. Certificate attached. GOVERNMENT BUILDINGS: As per lists attached. BOOKS, etc., HANDED OVER
Stores Ledgers, Registers
Cash Books ; Inventories ;
Plant Ledger
Register of ;
Money Received
Stamps Register ; Ration Book ;
Other (Specify)
Expenditure and
Commitment Ledger;
Safes Register ; Imprests Register
Advances Register;
and any other books of account or record-as per lists attached
SAFES (including Strong Boxes)
Keys of Safe Drawer
Maker's Name Maker's Number
Marks or
Numbers on
Key of
Safe Door Number Marks

as per lists attached
SAFES (including Strong Boxes)
Keys of Safe Drawer
Maker's Name Maker's Number
Marks or
Numbers on
Key of
Safe Door Number Marks

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
OFFICE MACHINERY
Type of Machine Make GRZ Number Serial Number
SUNDRIES (including Circulars)
We, .......................................................................................................................................... do hereby certify that we have this
....................................... day of ........................................................................................................... 19 ........ handed over and
Station
taken over the ..................... ___________ .....and that the Government Property, Cash and Stamps, Stores, etc.,
Department
Station
as shown on the _____________ books are as set forth herein and were handed over and taken over correctly by us. Department
Signature and Description of Official handing over ......................................................................................................................... Signature and Description of Official taking over .............................................................................................................................

of Official taking over .............................................................................................................................

Certificate of Official handing over
I also certify that the books handed over as listed above, have been properly and correctly written up to date. ......................................................................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Misc. Form 59 REPUBLIC OF ZAMBIA
Stocked by Govt Printer
PLANT, TOOLS AND EQUIPMENT CONTROL LEDGER
Date
From Whom
Received or
to Whom Issued
Receipt or
Issue
Note No.
No.
Acquired
No.
Written
Off or
Transf'd
Total
on
Charge
Control
No.
Returned
from
Field

rom Whom
Received or
to Whom Issued
Receipt or
Issue
Note No.
No.
Acquired
No.
Written
Off or
Transf'd
Total
on
Charge
Control
No.
Returned
from
Field

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Accounts Form 137
Stocked by Office Equipment Services
REPUBLIC OF ZAMBIA
APPLICATION FOR OFFICE MACHINE
Full address of Branch or Office requiring machine
Ministry ........................................................................................................................................ Department .................................................................................................................................. NOTE: To be sumitted in duplicate (2)
1. (a) Type of machine required ................................................................................................................................................ (b) Number of machines required (i) Manual (ii) Electric .................................................. (c) Number of similar machines already held (i) Manual (ii) Electric .................................................. (d) Number of competent operators .............................................................................................................................................. 2.

tors .............................................................................................................................................. 2.

Additional information relevant to a typewriter only:
(a) (i) Number of portable typewriters required .......................................................................................................................... (ii) Number of standard typewriters required .................................................................................................................. (b) Type style required i.e .................................................. (i) Elite (12 letters per inch)
(6 letters per cm)
............................................................................................ (ii) Pica (10 letters per inch)
(5 letters per cm)
............................................................................................ (c) Length of carriage required (Length of rubber on platen)....... (i) 12 inches (30 cm) ............ (ii) 15 inches (38 cm).......... (iii) 18 inches (46 cm) ......... (iv) 24 inches (61 cm) .............. (d) Machine to be used by Typist/Stenographer/Personal Secretary (delete whichever is not applicable). 3. In case of a machine to be returned or replaced:
(a) Details of machine to be returned (i) GRZ No..

Secretary (delete whichever is not applicable). 3. In case of a machine to be returned or replaced:
(a) Details of machine to be returned (i) GRZ No..

........................................................................................ (ii) Serial No. ........................................................................................ ................................................................................................ (b) Reason for return .................................................................................................................................................................... .................................................................................................................................................................................................. .................................................................................................................................................................................................. (c) Reason for replacement .......................................................................................................................................................... (d) If no machine returned, reason for increase in total number of machines on charge:.............................................................. 4.

d) If no machine returned, reason for increase in total number of machines on charge:.............................................................. 4.

Has a request been made for provision to be included in the Estimates to cover the cost of the machine/machines
applied for? If yes:
(i) How much has been requested for? K .............................. (ii) Your correspondence reference number ............................ Date ................................................................................................................................................................ 19 ...................... Signature of Indenting Officer...... Date ......................................... ,19 .......... Title ...................................................................................................................... Signature of Head of Department .................................................................................................................................................... Completed forms should be forwarded to:
THE SUPERVISOR, OFFICE EQUIPMENT SUPPLY AND MAINTENANCE SERVICES P.O. Box 50191, LUSAKA

...................... Completed forms should be forwarded to:
THE SUPERVISOR, OFFICE EQUIPMENT SUPPLY AND MAINTENANCE SERVICES P.O. Box 50191, LUSAKA

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
FOR USE IN OFFICE EQUIPMENT SUPPLY AND MAINTENANCE SERVICES
(a) Application Number...... (b) Make of machine/machines ........................................ (c) Model Number...... (d) Serial Number/Numbers ............................................ (e) GRZ Number/Numbers...... (f) Length of typewriter carriage ...................................... (g) If replacement, Number of machine to be returned, GRZ No. ................................................................................ (h) Machine to be dispatched by Road/Rail/Air/Hand ................................................................................................ (i) Office Machine Issue Voucher No. ............ Date .............. (j) Remarks ............................................................ ..................................................................................................................................................................................

......................................................................................................................................................

.................................................................................................................................................................................. Date .................. ,19 .............. .................................................................................................... Supervisor/OES and MS

........ ,19 .............. .................................................................................................... Supervisor/OES and MS

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Form No. OE1
Stocked by Office Equipment Services
OFFICE EQUIPMENT MAINTENANCE SERVICE
OFFICE MACHINE REPAIR ORDER/CONSIGNMENT/ RECEIPT NOTE
(To be Completed in Triplicate)
MINISTRY .................................................................................................................................................................................. DEPARTMENT .......................................................................................................................................................................... FULL ADDRESS ........................................................................................................................................................................ STATION .............................................................................. GRZ NUMBER .......................................................................... The above machine is *forwarded for repairs. Or has been *replaced and is returned to stock.

......................................................... The above machine is *forwarded for repairs. Or has been *replaced and is returned to stock.

Known faults *and defects
or *GRZ Number of replaced machine:
............................................................................................................................................................................................ ............................................................................................................................................................................................ Date forwarded ................................................................................................................by Hand/Rail/Road/Air. (If forwarded
by Rail/Road/Air, a copy of the Transport Consignment Note must be forwarded by post to the Officer-in-Charge of the
workshop concerned, together with the Duplicate of this Repair Order.)
*On completing repairs the machine should be returned to the above address by Hand/Rail/Road/Air and any transport
charges should be charged to:
Vote ......................................; or *Arrangements will be made to collect the machine from the workshop on or about
(date) .........................................

.................; or *Arrangements will be made to collect the machine from the workshop on or about
(date) .........................................

Signed .................................................................................. Title ............................................................................ FOR USE BY OEMS
Machine Received-Date .......................................................... Signature .................................................................. Repaired and Returned to above Address by Hand/Rail/Road/Air. Returned to Stock-Receipt No. .......................................................................................... Date ............................................ Signature .................................................................. NOTES
MACHINES FORWARDED TO WORKSHOP BY HAND
Original and Duplicate: Forwarded with machine. Triplicate: Retained by Sender. MACHINES FORWARDED BY ROAD/RAIL/AIR
Original: Forwarded to workshop by post with copy of Transport Consignment Note. Duplicate: Forwarded with machine. Triplicate: Retained by Sender.

IR
Original: Forwarded to workshop by post with copy of Transport Consignment Note. Duplicate: Forwarded with machine. Triplicate: Retained by Sender.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
ADDRESS OF WORKSHOPS
LUSAKA: P.O. Box 50191 Lusaka.
Telephone No.: 251995.
Telegraphic Address: 'MAINSERVIS'.
NDOLA: P.O. Box 71529, Ndola.
Telephone No.: 3420.
Machines requiring repair should be sent to the nearest workshop, but where there is little or no difference in distance
machines should preferably be forwarded to Lusaka.
*Delete as appropriate.

he nearest workshop, but where there is little or no difference in distance
machines should preferably be forwarded to Lusaka.
*Delete as appropriate.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Stocked by Government Printer Misc. Form No. 37
(To be issued in original only)
BOARD OF SURVEY ON STORES
To: ............................................................................................ ............................................................................................ You are hereby appointed Chairman of an *Animal/Special Board of Survey on the *Unallocated/Allocated stores in
charge of
................... The other members of the Board, with whom you should communicate immediately, will be
.......................................................... .......................................................... The Board will assemble on/between .................................................................................................................................... Complete this report and, after completion of Section B by the officer-in-charge of the stores, forward it to the Permanent
Secretary to the Ministry concerned (or Provincial Permanent Secretary in the case of Boards appointed in Provinces). ................................................

Ministry concerned (or Provincial Permanent Secretary in the case of Boards appointed in Provinces). ................................................

{ *Permanent Secretary
Ministry of Finance
or Permanent Secretary
Date ............................................................................ ................................................................................Province
GENERAL DIRECTIONS FOR BOARD
(a) The stores ledger(s) must be balanced before the Board begins its survey
(b) Particular attention should be paid to an accurate survey of foodstuffs where these are kept in bins or other
receptacles, and Members of the Board should use their discretion as to the manner in which an accurate. estimate of the contents can best be made. (c) Any article found in store but not on charge must be shown in the excess column of Misc. Form 38. (d) There should be included a list of stock which in the Board's opinion is 'dead or domant' and recommendations
should be made for dealing with such stock. (e) The Board should arrange for all unserviceable stores to be removed to a separate place where they will be
kept until directions are received as to their disposal. (f) Circulation of papers connected with the Board will be in the order shown on this form. *Delete whichever is inapplicable.

d as to their disposal. (f) Circulation of papers connected with the Board will be in the order shown on this form. *Delete whichever is inapplicable.

SECTION A
FINDINGS OF THE BOARD
We have inspected the stores referred to overleaf and have found the quantities to be in agreement with the records of
the officer-in-charge (with the exceptions set out on Misc. Form 38 in triplicate). 2. Our recommendations regarding stores reported to us as being unserviceable are contained on Misc. Form 39
enclosed in triplicate. 3. Our opinion of the store accommodation and the arrangement and general condition of the stores is as follows:

Misc. Form 39
enclosed in triplicate. 3. Our opinion of the store accommodation and the arrangement and general condition of the stores is as follows:

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
*Satisfactory/As reported on Misc. Form 40 enclosed in triplicate.
........................................................................Chairman ................................................
Date ................................................................................ ................................................
*Delete as necessary
} Members
SECTION B
Explanation by Officer i/c Stores of Surpluses/Deficiencies on
Misc. Form 38
Date .......................................................................................... ....................................................................................
Officer i/c
CIRCULATION OF PAPERS ON COMPLETION OF BOARD
(Sections C, D, E, F, G and H)

..............................................................
Officer i/c
CIRCULATION OF PAPERS ON COMPLETION OF BOARD
(Sections C, D, E, F, G and H)

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
SECTION C
From Board to the Permanent Secretary to the Ministry of .............................................................................................. .................................................................... / .............................................................................................................. Province
Papers forwarded for your attention. Date .......................................................................................... .................................................................................... Chairman
SECTION D
From the Permanent Secretary to the Ministry of ............................................................................................................ ............................................ / ............................................................................ Province to Officer* who appointed Board. (Head of Department should comment hereunder on the Board's findings and recommendations and any special
features such as large numbers of deficiencies of any one item, etc.

uld comment hereunder on the Board's findings and recommendations and any special
features such as large numbers of deficiencies of any one item, etc.

Comments on the Board's remarks on storage
accommodation should not be made in this Section but on Misc. Form 40.)
Date .......................................................................................... .................................................................................... Permanent Secretary to the Ministry
.................................................................................................. of ................................................................................ *i.e. Provincial Permanent Secretary or the Permanent Secretary, Ministry of Finance, where stores are situated in
Lusaka. SECTION E (See notes below)
From the Permanent Secretary, Ministry of ...................................................................................................................../
................................................................................ Province to the Secretary to the Treasury of the Ministry of Finance.

................................................................................ Province to the Secretary to the Treasury of the Ministry of Finance.

On being satisfied with the value of the Allocated Stores falling within the categories quoted on this page and on being
satisfied that theft, fraud, negligence, etc., are not involved in the case of deficiencies reported on Misc. Form No. 38, I
authorise the deficient and unserviceable stores listed on Misc Forms Nos 38 and 39 respectively to be written off and for
the excess stores listed thereon to be taken on charge in accordance with the decision which I have recorded on the said
forms. Date .......................................................................................... .................................................................................... Permanent Secretary,
Ministry/Province
NOTES:
(i) Section E to be used only when the total value of the deficient and unserviceable stores listed on Misc. Forms
38 and 39 does not in each category exceed K200 and the original value of any individual item thereof does
not exceed K100.

ores listed on Misc. Forms
38 and 39 does not in each category exceed K200 and the original value of any individual item thereof does
not exceed K100.

(ii) All unallocated stores and where theft fraud or negligence, etc., are involved, allocated stores which are
subject to such theft, fraud or negligence may be authorised to be written off charge by the Permanent
Secretary, Ministry of Finance only. (iii) This section must be completed by the Permanent Secretary or Controlling Officer personally. SECTION F
From Provincial Permanent Secretary to the Secretary to the Treasury, Ministry of Finance
The value of stores deficient and unserviceable exceeds the values quoted on page 3. I submit the following
recommendations. Misc. Forms 38, 39 and 40 are enclosed in triplicate. .................................................................................... Permanent Secretary
Date ......................................................................................... ....................................................................Province

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia

................................................Province

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Misc. Form No. 38
(To be submitted in triplicate)
Stocked by Govt Printer
BOARD OF SURVEY ON ALLOCATED/UNALLOCATED STORES ON CHARGE
To .................................................................................... At .................................................................................... STATEMENT OF DISCREPANCIES
Article
Ledger
balance
Actual
stock
found
Excess
(No. of
items)
Value
K n
Deficiency
(No. of
items)
Value*
K n
....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ .......................

............... ....................... ....................... ......... ......... ....................... ......... ........ .......................

....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... .........

. ....................... ......... ........ ....................... ....................... ....................... ....................... .........

......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........ ....................... ....................... ....................... ....................... ......... ......... ....................... ......... ........

............... ....................... ....................... ....................... ......... ......... ....................... ......... ........

Total Total
SIGNATURES OF MEMBERS OF THE BOARD:
Chairman ..................................................................... Date .............................................................................. Members ................................................................... ...................................................................................... *Actual original cost if known, otherwise estimated original cost. **Delete whichever is inapplicable. Note: Columns must be totalled. Decision
DECISION
Date ................................................................................... ........................................................................................... Secretary to the Treasury,
Ministry of Finance
Stocked by Govt Printer REPUBLIC OF ZAMBIA
BOARD OF SURVEY
SURPLUS/REDUNDANT/UNSERVICEABLE STORES
CONDITION OF STORES
S. SERVICEABLE
U/S UNSERVICEAB
R REPAIRABLE. D DOUBTFUL, i.e
the condition of the stor
LIST OF STORES IN CHARGE OF .........................................FOR INSPECTION BY BOARD OF SU

PAIRABLE. D DOUBTFUL, i.e
the condition of the stor
LIST OF STORES IN CHARGE OF .........................................FOR INSPECTION BY BOARD OF SU

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
No. (1)
Description of Article
(2)
Quantity
(3)
Individual
Cost*
(4)
This Column
must be
totalled
Total Cost*
(5)
Officer-in-charge of
Stores*
reasons for submission
for Boarding
(6)
Conditio
of
Stores
1 K n K n
2
3
4
5
TOTAL . . K
*Original cost if known, otherwise estimated original cost. Columns (1) to (6) to be completed by the Officer i/c stores. Date ................................... Column (5) must be totalled. GENERAL COMMENTS OF BOARD
THIS SECTION MUST BE COMPLETED AND SIGNED BY ALL MEMBERS OF THE BOARD
............... ............... ............... Date ................................................................................. DECISION:
............... .................................................................... 19 ................. NOTE-Please ensure that this Certificate is completed so that it shows clearly what action has been taken (it will be insufficient to state "as abov
disposal and/or destruction of the stores.

is completed so that it shows clearly what action has been taken (it will be insufficient to state "as abov
disposal and/or destruction of the stores.

CERTIFICATE OF DISPOSAL
We certify that disposals have been carried out in accordance with the decisions recorded above and that the destruction of those items which ha
been carried out in the following manner:
............................................................................................................................................................................................................................................ ............................................................................................................................................................................................................................................ ............................................................................................................................................................................................................................................ ............................................................................................................................................................................................................................................ Date ................................

................................................................................................................ Date ................................

Misc Form No 40
Stocked by Govt Printer (To be submitted in triplicate)
BOARD OF SURVEY ON STORES
Report on Storage Accommodation at .................................................................................................................................... SECTION A

tion at .................................................................................................................................... SECTION A

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Comments of the Board
............................................................................Chairman
.................................................................. ................................................................ } (Members)
Date .................................................................. SECTION B
Comments of the Head of Department
Date .................................................................................... ............................................................................................ Head of Department
SECTION C
Comments of the Provincial Permanent Secretary in the case of accommodation
other than in Lusaka
Date.................................................................................... ............................................................................................ Permanent Secretary
............................................................................

..................................................... Permanent Secretary
............................................................................

Province
SECTION D
To the Permanent Secretary to the Ministry of .............................................................................................................. Submitted for record and any necessary action. Date .................................................................................... ............................................................................................ Secretary to the Treasury, Ministry of Finance

.......... ............................................................................................ Secretary to the Treasury, Ministry of Finance

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Stocked by Govt Printer
LIST OF EXPENDABLES TO BE WRITTEN OFF
LIST OF EXPENDABLE STORES† IN CHARGE OF ................ Department, ................ at ..............................................................
broken, damaged or become permanently unserviceable through fair wear and tear during the period from (1) ......... to (2) .......
(State the date as shown in (2) of the last Misc. Form No. 41 or the date of the last Board of Survey)
(1)
Description of article broken,
damaged or unserviceable
(2)
No.
(3)
This column to be
totalled Cost*
(4)
Explanation
(5)
Opinion of the Offic
accidental, fair wear a
K n
Original cost, if known, otherwise
estimated original cost
TOTAL
CERTIFIED that I personally have inspected the a
NOTES-To be forwarded in triplicate to the Head of Department concerned who will record his decision on the reverse of this form, return it to the
Finance, Stock Verification Section, Lusaka, and retaining the other copy for record.
†Provincial Permanent Secretary in the case of Provincial and District Government Stores.

on Section, Lusaka, and retaining the other copy for record.
†Provincial Permanent Secretary in the case of Provincial and District Government Stores.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
To the Officer i/c Stores:
I have noted the information recorded overleaf and, being satisfied with the information given, I hereby authorise you to
write off the items listed (with the following exceptions):
Date .................................................................................... ............................................................................................ Head of Department
To the Secretary to the Treasury, Ministry of Finance:
Forwarded for your information and record. Date.................................................................................... ............................................................................................

......................................................... ............................................................................................

Head of Department *
*Provincial Permanent Secretary in the case of Provincial and District Government Stores
CERTIFICATE OF DISPOSAL
We certify that disposals have been carried out in accordance with the decisions recorded in Column 7 overleaf and that
the destruction of those items which have been ordered to be disposed of by destruction has been carried out in the
following manner:
.............................................................................................................................................................................................. .............................................................................................................................................................................................. .............................................................................................................................................................................................. ..............................................................................................................................................................................................

......................................................................................................................................................

............................................................................Signature
Date .................................................................................... ............................................................................Signature
CLAIMS REGISTER
Date
Indent/
Order/
Requi-
sition No. Discrep-
ancy
Report
No. Consign-
ment Note
No. Description of
Articles
Specification of
articles including
Model or Part No. Quantity
short or
broken Vote Charged
Amount
claimed
(value)
Including
freight and
other charges

Specification of
articles including
Model or Part No. Quantity
short or
broken Vote Charged
Amount
claimed
(value)
Including
freight and
other charges

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
MASTER COPY
RECORD OF FURNITURE, TOOLS, EQUIPMENT ISSUED AND RECEIVED
Folio No. Item Scale
Signature of
Receiving Officer {
Posting Checked (Initials)
Recorded in Ledger (Initials)
Issues in Black Receipts in Red
Date
Observations
Handing and Taking Over
Periodical Check Deficiency Surplus
Unservice-
able
Signature
Handing
Over
Notes: (1) No Alterations will be made on this form. (2) The Field Copy of this inventory will be maintained by the Field Officer. (3) Final Receipt will be given by means of a Clearance Certificate. MASTER COPY
RECORD OF HOUSEHOLD FURNITURE, ISSUED AND RECEIVED
......................................................................Road. House/Flat No. ............................................................ Type ...................... Plot No. .................................................................. CONTROL No.................. Folio
No. Item Scale
Dining Tables . . . . . . . . Sideboards . . . . Keys ......... Chairs (Dining) . . . . . . . . Cupboards . . . . Keys ......... Settees (Dunlopillo) . . . . . . . . Settees (Morris). . . . . . . . . .

ys ......... Chairs (Dining) . . . . . . . . Cupboards . . . . Keys ......... Settees (Dunlopillo) . . . . . . . . Settees (Morris). . . . . . . . . .

Centre Tables . . . . . . . . Occasional Tables (Small). . . . . . . . Occasional Tables (Large) . . . . . . Writing Tables . . . . Keys ........ Armchairs (Morris) . . . . . . . . Armchairs (Dunlopillo) . . . . . . Bookcases . . . . . . . . Verandah Tables. . . . . . . . . . Chairs (Christop). . . . . . . . . . Beds (Wooden). . . . . . . . . .

opillo) . . . . . . Bookcases . . . . . . . . Verandah Tables. . . . . . . . . . Chairs (Christop). . . . . . . . . . Beds (Wooden). . . . . . . . . .

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
( )
Mattresses (Spring) . . . . . . . . Beds (Iron) . . . . . . . . Mattresses (Coir). . . . . . . . . . Dressing Tables . . Keys ......... Chest of Drawers . . . . Keys ......... Dressing Chests . . . . Keys ......... Mirrors . . . . . . . . . . Wardrobes . . . . Keys ......... Dressing Stools. . . . . . . . . . Bedside Cabinets . . . . . . . . Bathroom Stool. . . . . . . . . . Meatsafe . . . . . . . . . . Tables, Kitchen. . . . . . . . . . Chairs, Kitchen .. .. .. . . Dustbins . . . . . . . . . . Firegrates . . . . . . . . Fireside Chairs . . . . . . . . Stoves . . . . . . . . . . Chambers . . . . . . . . Plugs (Electric) . . . . . . . . Keys (Other than Furniture) . . . . . . Signature of
Receiving Officer
{
Posting Checked (Initials)
Recorded in Ledger (Initials)
Issues in Black Receipts in Red
Signed copies of this Inventory will be retained by the occupant and the Quarters Officer. The Housing secretary must be informed by means of Form 21 three weeks before house is to be vacated and arrangements made with Quarte
deposited with the Quarters Officer when Quarters are vacated.

of Form 21 three weeks before house is to be vacated and arrangements made with Quarte
deposited with the Quarters Officer when Quarters are vacated.

Date
Observations
Handing and Taking Over Periodical
Check Deficiency Surplus Unserviceable
Signature
Handing
Over
Notes (1) No Alterations will be made on this form. (2) The Field Copy of this inventory will be maintained by the Field Officer. (3) Final Receipt will be given by means of a clearance Certificate.

rm. (2) The Field Copy of this inventory will be maintained by the Field Officer. (3) Final Receipt will be given by means of a clearance Certificate.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
MASTER REGISTER OF IVORY AND RHINOCEROS HO
(In accordance with sections 104, 105, 106 and 107 of the National Parks and Wid
Marks ........................................... Month ........................................... Yea
1
Date of
Registration
2
Owner's name
and address
(see note 1
below)
3
National
Registration Card
or Passport
Number
4
Registered
number of tusk
or horn
5
Ivory label
number
6
Weight
(Kg)
7
How obtained
(See note 2
below)
8 9
Certificate
of ownersh
Number
Place
of
issue
ORIGINAL AND DUPLICATE-to Director of National Parks and Wildlife Service, Private Bag 1, Chilanga. To be submitted
monthly. TRIPLICATE-to remain in book (completed books to be returned to Director, National Parks and Wildlife Service, Private
Bag 1, Chilanga. NOTE 1-In the case of Government trophies, record the owner simply and put a dash in Column 3. NOTE 2-How obtained. Fill in either: Elephant Licence or Special Licence
or Import from (country) (Permit).................... or Government Trophy (Found....................)
or Government Trophy (control).

Special Licence
or Import from (country) (Permit).................... or Government Trophy (Found....................)
or Government Trophy (control).

or Government Trophy (illegal). NOTE 3-The ivory or rhinoceros horn must be marked with metal dies with the appropriate marks set out in the following
manner:
District mark; year; consecutive number; weight. (e.g.: CHI/84/17/36)
NATIONAL PARKS AND WILDLIFE ACT
REGISTER OF IVORY AND RHINOCEROS HORN
(SUBSIDIARY REGISTER FOR GOVERNMENT IVORY AND RHINOCEROS HORN)
STATION ...................................... MONTH ...................................... YEAR ....................... 1
Date of
Registration
2
Registration
marks of tusk or
horn
3
Grade
4
International
registration marks
of tusk or horn
5
How
obtained
6
Full name and
signature of
receiving officer
7 8
Certificate of Ownership
Number
Place of
Issue D
Original: To Director of National Parks and Wildlife Service, Private Bag 1, Chilanga

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Duplicate: To Remain in Book

ce, Private Bag 1, Chilanga

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Duplicate: To Remain in Book

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
NATIONAL PARKS AND WILDLIFE ACT
REGISTER OF IVORY AND RHINOCEROS HORN
(Subsidiary register for ivory and rhinoceros horn belonging to individual
Station .......................................Month ..................................Year .........
1 2 3 4 5 6 7
Certificate of Ownership
Date of
registration
Registration
marks of tusk or
horn
International
Registration marks
of tusk or horn
How
obtained Number Place of issue Date
Original: To Director of National Parks and Wildlife Service, Private Bag 1, Chilanga
Duplicate: To remain in book

obtained Number Place of issue Date
Original: To Director of National Parks and Wildlife Service, Private Bag 1, Chilanga
Duplicate: To remain in book

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
REGISTER OF GOVERNMENT TROPHIES
(Other than Ivory and Rhinoceros Horn)
Station ................................................ Month .......................................
1 2 3 4 5 6 7 8
Date
received
From whom
received
Description
of trophy Quantity
Weight
(Kg)
Full name
How
obtained
Signature of
of receiving officer
Receivin
officer
Original-To Director, National Parks and Wildlife Service, Private Bag 1, Chilanga
Duplicate-To remain in the book
Col. 5-Will apply to hippo teeth, warthog and bushpig tusks
Col. 6-Fill in either; Forfeited
Control
Found

1, Chilanga
Duplicate-To remain in the book
Col. 5-Will apply to hippo teeth, warthog and bushpig tusks
Col. 6-Fill in either; Forfeited
Control
Found

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
No. REQUISITION/ISSUE VOUCHER FOR MEDICAL SUPPLIES
TO:
GENERAL MANAGER
Medical Stores Ltd
P.O. Box 30207
LUSAKA
Consign to ........................................................................................................................ Postal Address ................................................................................................................ _____________________________________________________________________
Rail/Road Address (if any) ............................................................................................... Charge to: Department .................................................................................................... Date ............................................. Address ............................................................................................ Section No. ... Sheet No. .. (Note-One section only on one sheet) FOR
ITEM REQUIRED
(Use catalogue sequence)
Quantity in
Catalogue Units
Code No. 14--19
Amended
Code No.

et No. .. (Note-One section only on one sheet) FOR
ITEM REQUIRED
(Use catalogue sequence)
Quantity in
Catalogue Units
Code No. 14--19
Amended
Code No.

14--19 Unit
Qu
Sup
20
I I I I I I I I I I I
I I I I I I I I I I I
I I I I I I I I I I I
I I I I I I I I I I I
I I I I I I I I I I I
I I I I I I I I I I I
I I I I I I I I I I I
I I I I I I I I I I I
Requisitionist Signature .................................................................................. Certified items received in good condition and
those marked MA taken on Ledger Charge. Received by ......................... Office .............................................................. DATE APPROVED
(PMO or other
authorised officer)
(STAMP)
DATE RECEIVED
MEDICAL STOR
(STAMP)

........................................................... DATE APPROVED
(PMO or other
authorised officer)
(STAMP)
DATE RECEIVED
MEDICAL STOR
(STAMP)

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
M.E. (b)
Stocked by Govt. Printer
REPUBLIC OF ZAMBIA
PRELIMINARY ACCIDENT REPORT
(to be completed in duplicate)
This form must be completed and forwarded to the Secretary, of the Standing Accidents Board, P.O. Box 50062, Lusaka
if the accident took place in the Lusaka area or, the Secretary of a Provincial Standing Accidents Committee if the accident
took place in one of the provinces, within forty-eight hours of an accident occuring. It must be followed up by the completed
Traffic Accident Forms M.E. 1 (a) Parts I and II within seven days. Date of accident: ....................................................................................................................exact place ................................. time of accident: ........................... day-time ......................................... night-time .................................................................... Province: ........................................................... District: ............................................................................................................ Reg. No.

...................... District: ............................................................................................................ Reg. No.

.................................................................................................................... full names of driver and his department*
.................................................................................................................................................................................................... Full names of the authorising officer .......................................................................................................................................... Department: ................................................................................................................................................................................ (Responsible for the vehicle at the time of the accident)*
State whether specialist vehicle, on permanent hire or casual hire: .......................................................................................... Name of third party involved ......................................................................................................................................................

......................................................................................................................................................

Registered number of other vehicle involved .............................................................................................................................. Other vehicle damaged? ............................................................................................................................................................ Third party injured? .................................................................................................................................................................... Damage to other property or animals? ...................................................................................................................................... Signature: .................................................................................... (Reporting Officer)
(As amended by S.I. No. 69 of 1995)
MSB Form No. 65
Stocked by MSB
Original: to be retained
1st Copy: Officer I/C Plant
2nd Copy: Master Shop
3rd Copy: Sub Shop
4th Copy: History File
REPUBLIC OF ZAMBIA
MINISTRY OF WORKS AND SUPPLY
INITIAL PLANT INSPECTION REPORT
Department ........................................

Copy: History File
REPUBLIC OF ZAMBIA
MINISTRY OF WORKS AND SUPPLY
INITIAL PLANT INSPECTION REPORT
Department ........................................

PLANT DETAILS
Type GRZ
Number
Engine
Number
Chassis
Number
Hours Worked
Station ................................................ Chassis
Workshop Job No. Misuse and Neglect
Report No. Log Book Held ................................................................................ Hours Worked (Chassis) at Last
Service ........................................................................ Engine
Item Code Defects Completed
1
2

Hours Worked (Chassis) at Last
Service ........................................................................ Engine
Item Code Defects Completed
1
2

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
3
4
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Report of User
.......................................................................................................................................................................................................... .......................................................................................................................................................................................................... .......................................................................................................................................................................................................... .......................................................................................................................................................................................................... CODE
W = Workshop Attention
D = Operator's Attention
O = Under Observation
S = Serviceable
O = Completed During inspection
REMARKS
............................................ ............................................

tion
S = Serviceable
O = Completed During inspection
REMARKS
............................................ ............................................

Signature ............................. Date of inspection
Inspector.................................................... Station ........................................................ (As amended by S.I. No. 69 of 1995)

................................................. Station ........................................................ (As amended by S.I. No. 69 of 1995)

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
MSB Form No. 64
Stocked by MWS
Original: to be retained
1st Copy: Officer I/C Vehicle
2nd Copy: Master Shop
3rd Copy: Sub Shop
4th Copy: History File
REPUBLIC OF ZAMBIA
MINISTRY OF WORKS AND SUPPLY
INITIAL VEHICLE INSPECTION REPORT
Department ............................ VEHICLE DETAILS
................................................ Type
GRZ
Number
Engine
Number
Chassis
Number
Speedo
Reading
Station................................... Workshop Job No. ................................................ Misuse and Neglect
Report No............................... Fuel in Tank ............. Mileage Last Service ............................................................................... Log Book Held............................................................................................................................

............ Log Book Held............................................................................................................................

Item Code Defects Complete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Tyres LHF RHF LHR RHR Spare
LHR
(Inner)
RHR
(Inner)
Tyre Pressure
Percentage of
Wear
Code:
W = Workshop Attention
D = Driver's Attention
O=Under Observation
S = Serviceable
C = Completed during Inspection
Remarks ................................................. ................................................................ ............................................................... Date of inspection
Inspector. ...................................... Station ............................................... Signature..........................................................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
(As amended by S.I. No. 69 of 1990)

....................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
(As amended by S.I. No. 69 of 1990)

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
MINISTRY OF WORKS AND SUPPLY ME Form 28
REPAIR ASSESSMENT
Date: ....................................... GRZ No. ......................................... Make ............................ Department ................................................................................ Report No. ........................... Inspector .............................. Station ............................................................................................ K N K N
ACCIDENT DAMAGE REPAIRS
Labour .......................................................................................................... Engine (where applicable) ............................................................................ Tyres (where applicable) .............................................................................. Other material ..............................................................................................

........................................ Other material ..............................................................................................

Overheads ....................................................................................................______________________________________
TOTAL ..............................................______________________________________
OTHER REPAIRS
Labour .......................................................................................................... Engine (where applicable) ............................................................................ Other material (excluding tyres and tubes) ..................................................

........................................................ Other material (excluding tyres and tubes) ..................................................

K
Overheads ....................................................................................................______________________________________
TOTAL (including accident damage) ............................................................______________________________________
Estimated value of vehicle before repair ......................................................______________________________________
TOTAL ______________________________________
Estimated value of vehicle after repair ........................................................______________________________________
Whether or not accident report submitted .................................................... Recommendation of Mechanical Engineer (W) ............................................ REMARKS:

d .................................................... Recommendation of Mechanical Engineer (W) ............................................ REMARKS:

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
Ministry of Finance Province
STANDING ACCIDENTS BOARD/COMMITTEE
P.O. BOX
....................................................... (STATION)
TRAFFIC ACCIDENT DAMAGE GRZ ............................................................................................................................................ FILE: ........................................................ TYPE OF VEHICLE ........................................................ DRIVER(S) ............................................................................................ DEPARTMENT ................................................................................................................................................................................ DATE OF ACCIDENT ..................................................... DAMAGE................................................................................................ As its ..........................................................................................

.................................................... As its ..........................................................................................

meeting the Board/Committee discussed the above detailed
case and it was ................................................................................................................................................................................ .......................................................................................................................................................................................................... .......................................................................................................................................................................................................... .......................................................................................................................................................................................................... .......................................................................................................................................................................................................... Would you complete Accounts Form 92 (Loss Report Form) in terms of Financial Regulation No. 193.

..................................................... Would you complete Accounts Form 92 (Loss Report Form) in terms of Financial Regulation No. 193.

........................................................................ for Secretary
Standing Accidents Board/Committee
cc The Permanent Secretary, Ministry of Finance-Losses Section
*Delete as appropriate

............... for Secretary
Standing Accidents Board/Committee
cc The Permanent Secretary, Ministry of Finance-Losses Section
*Delete as appropriate

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Form ME1 (a) Part 1
(Revised)
Stocked by Government Printer
REPUBLIC OF ZAMBIA
TRAFFIC ACCIDENT REPORT
Number of copies required-8
This part is to be completed by the driver involved in the accident or, if he is incapacitated, by the person best able to do
so. Province ....................................................................................................Department responsible for the vehicle (at the time of
accident) ........................................................................................................................................................................................ Vehicle No. GRZ ......................................... Make and type .......................................................................................................... Condition of vehicle before accident. ................................................................. Kilometres .......................................................... Date of accident ..................... time ....................

............... Kilometres .......................................................... Date of accident ..................... time ....................

exact place ......................................................................................................... Details of other Driver and Vehicle Name ........................................................................................................ Address ................................................................................................... Vehicle No. ............... Make and Type ..................................................... If GRZ, Department responsible for it (at time of accident)
................................................................................................................. Insurance Company ................................................................................ Details of injured persons (state whether injured
person is Government Servant)
Name ........................................................................................................ (1) ............................................................................................................ (2) ............................................................................................................

..................................... (2) ............................................................................................................

(3) ............................................................................................................ Name (b) In other vehicle
(1) ..................................................................... (2) ..................................................................... (3) ..................................................................... Address
.................................. .................................. .................................. Name (b) In Government vehicle
(1) ..................................................................... (2) ..................................................................... Address
.................................. ................................... Witnesses (attach statement if possible) Name
(1) ..................................................................... (2) ..................................................................... (3) ..................................................................... Address
.................................. .................................. ..................................

..................................... Address
.................................. .................................. ..................................

Details of damage or injury caused to the other
vehicle, to property or to animals
(a) Other vehicle (note previous
defects)
(b) Property ................................................ (In the case of property or animals give
name and address of owner)
(c) Animals ................................................ Speed at time of accident (a) Other Vehicle Km/h (b) Government
Vehicle ............ Km/h
Place 'X' in appropriate box where provided
Road Surface and Alignment Tar Gravel
Bad Surface
Bridge
Good Surface
Straight Bend
Junction
Fair Surface
Crossroad
Weather Conditions Clear Misty Raining
Visibility Good Fair Dusty Bad Daylight Dust Dark
Lighting (a) Other Vehicle: Lit Not Lit
(b) Government Vehicle: Lit Not Lit
Warning Signals (a) Other Driver: Given Not Given
(b) Government Driver: Given Not Given
Reported to (a) Police at ......................... Date............ Time .................................... (b) Boma at ......................... Date............ Time .................................... Signature of Driver ....................................................

.................. Date............ Time .................................... Signature of Driver ....................................................

Date ........................................................................................................ SKETCH OF ACCIDENT SCENE
State or show clearly the width of the road, i.e. the carriageway, the length of any skid marks, the position of vehicles
involved in the accident and any road signs.

early the width of the road, i.e. the carriageway, the length of any skid marks, the position of vehicles
involved in the accident and any road signs.

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Road signs should be described as, e.g. BEND, STEEP HILL, WARNING NOTICE
DISTRIBUTION-Send 7 copies to the Secretary, Standing Accidents Board, P.O. Box 50062, Ridgeway, Lusaka, if the
accident took place within the Lusaka area or to the Secretary of the respective Provincial Standing Accidents Committee if
the accident took place outside the Lusaka area. Send 1 copy to the Ministry of Works and Supply. THE FOLLOWING SECTIONS MUST BE COMPLETED BY THE REPORTING OFFICER
(Place 'X' in appropriate box where provided)
BEFORE FILING UP THIS FORM, PLEASE CONSULT MINISTRY OF WORKS AND HOUSING CIRCULAR NO.4
OF 1968 (MWH7/5/7) DATED 27TH NOVEMBER, 1968
Number of Copies Required-8
Details of Government Driver Name ................................................................................................... Official Appointment and Department/Ministry .................................... ............................................................................................................... Government Service: Years .................................................................

.......................................................... Government Service: Years .................................................................

Months ....................... Rate of Pay ..................................................... Qualifications and Experience Driving Licence No. (State whether provisional or permanent and
date of issue) ....................................................................................... ............................................................................................................... ............................................................................................................... Certificate of Competency No. and date of issue ................................. ............................................................................................................... Valid for categories (See Note overleaf) .............................................. Total driving experience: Years.................. Months ............................. Period for which he has been driving GRZ vehicles:
Years ...................................... Months ................................................. Number of previous accidents admitted by driver:
(a) total .............................. (b) to blame ........................................

...... Number of previous accidents admitted by driver:
(a) total .............................. (b) to blame ........................................

Journey and Load Details (a)
(b)
(c)
(d)
(e)
(f)
Journey from ................... to. ....................................................................... Reason for journey ....................................................................................... ..................................................................................................................... Authorised by (give name and appointment of authorising officer)
...................................................................................................................... Load details .................................................................................................. No. of seats in cab or vehicle ....................................................................... No. of passengers in cab ............................................................................. No. of hours driver employed:
(i) on the journey ........................................................................................ (ii) total for day ...........................................................................................

....................................... (ii) total for day ...........................................................................................

Details of Government Vehicle and (a)
Damage (b)
(c)
(d)
(e)
On permanent hire Casual hire Special vehicle
On duty Not on duty
On authorised route Not on authorised route
Details of damage (in brief) .......................................................................... ...................................................................................................................... ...................................................................................................................... Vehicle sent for repair to .............................................................................. on (date) ....................................................................................................... DRIVER'S STATEMENT
(Must be in typescript if possible)
Statement made by ...................................................................... this ........................... day of .................................................... Recorded and signed in my presence Signature of person making statement on (date): ..............................................................

.... Recorded and signed in my presence Signature of person making statement on (date): ..............................................................

.......................................................................................................................................................................................................... .......................................................................................................................................................................................................... ......................................................................................................................................................................................................... ......................................................................................... Date ..........................................................................................

...................................................... Date ..........................................................................................

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
Reporting Officer
(Please type or print name, rank and appointment)
What disciplinary action (if any) has been taken against the driver?................................................................................................ .......................................................................................................................................................................................................... Is driver still employed by Government? .......................................................................................................................................... *Opinion of reporting officer as to responsibility, giving full reasons:
Signature .................................................................................................................. Rank and appointment .............................................................................................. Date .........................................................................................................................

....................... Date .........................................................................................................................

*The Reporting Officer is to be the local superior officer of the Department or Ministry responsible for the vehicle or, if not
available, an appropriate officer of the Provincial and District Government. NOTE-Classes of driving licences and categories of certificates of competence. These are set out in detail in paragraphs
16, 17 and 19 of Circular No. 4 of 1968 and the correct class/category MUST be recorded, after inspection by the Reporting
Officer. DISTRIBUTION-Send 7 copies to the Secretary, Standing Accidents Board, P.O. Box 50065, Lusaka, if the accident took
place within the Lusaka area or Secretary of the respective Provincial Standing Accidents Committee if the accident
took place outside the Lusaka area. Send 1 copy to the Ministry of Works and Supply.19