11. Payment of accounts
(1) A local government is to develop procedures for the authorization of, and the payment of, accounts to ensure that there is effective security for, and properly authorized use of ¾
(a) cheques, credit cards, computer encryption devices and passwords, purchasing cards and any other devices or methods by which goods, services, money or other benefits may be obtained; and
(b) petty cash systems.
(2) A local government is to develop procedures for the approval of accounts to ensure that before payment of an account a determination is made that the relevant debt was incurred by a person who was properly authorised to do so.
(3) Payments made by a local government ¾
(a) subject to subregulation (4), are not to be made in cash; and
(b) are to be made in a manner which allows identification of ¾
(i) the method of payment;
(ii) the authority for the payment; and
(iii) the identity of the person who authorized the payment.
(4) Nothing in subregulation (3)(a) prevents a local government from making payments in cash from a petty cash system.
[Regulation 11 amended in Gazette 31 Mar 2005 p. 1048.]