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FINANCIALREGULATIONS(REVISED TO JANUARY,2009)\n\nVol.96  \n此  \n# Federal Government Financial Regulations\n\nPREFACE  \nThis Edition of the Financial Regulations is the sccond sincc thc commcnccmcnt of thcpresent democratic dispensation in 1999.Thc issuc of this cdition is bornc out of thc conccrn ofgovernment to cnsurc that rcquisitc rules and rcgulations that would guarantee probity andtransparency in the control and managemcnt of public funds and resourccs of government are putin place.  \n2.Sincc the Year 2000 when thc Financial Rcgulations werc last rcvicwed and published,thcconduct of Govcrnment busincss has undcrgone many transformations.'The complexity whichGovcrnncnt busincss has assumed sincc thcinceplion of dcmocratic govcrnancc madc it ncccssarylo lakc closer look,oncc again,at thc Financial Regulations by which Govcrnment Financc andAccounting proccdurcs arc rcgulatcd.This revicw,and indced thc changes in thc philosophy ofnanagcent of Govcrnmcnt busincss arc designcd to promotc honesty and transparency.Ofparticular notc in this regard arc thc Chapters on Public Procurcmcnt of Goods and Services andthe Codification of Offences and Sanctions.  \n3.On the part of Ministers,it is mandatory that they ensure that any decision taken by them iscourect,umexceptionable and in the public interest.In this regard they should insist that anyrccommendation put before them is supported by the relevant provision of an extant Act orRegulation.  \n4.Public Officcrs are enjoinced to acquaint themselves with thesc Rcgulations,the Finance(Control and Managcmcnt)Act,Cap.144 Laws of the Federation of Nigerin 1990,as well as thcrelevant Sections of thc Constitution dealing with public financc for propcr guidance.  \nDr Mansur Muhtar,OFR  \nonourable Minister of Financc,Federal Ministry of Finance,Abuja.  \nFederal Goverment Financial Regmlations  \n# TABLE OF CONTENTS\n\nSubject Matter  \nChupler  \n1.Financial Authorities and Responsibilitics of Public OfficersPart I—Financial AuthoritiesPart II—Financial Responsibilitics of Public Officers.  \n2.  Revenuc—Collection and Accounting  \n3.  Expenditure-Authorities for:   ..    ..   ..    ..Part I—Recurrent Expcnditure ..   ..    ..    ..Part II—Capital Expcnditurc  \n4.Expenditure-Classification and Control ..    ..    ..  \n5.Standardisation and Accounting Procedures..   ..    ..  \n6.  Paymcnts Procedure  \n7.  Bank Accounts and Cheques  \n8.Cash Book and Monthly Accounts ..           .  \n9.  Adjustments  \n10.  Imprcst ...  \n11.Custody of Public Moneys,Stamps,Security Books and Documents  \n12.Rcccipt and Licence Books  \n13.Deposits..  \n14.Advances  \n15.  Salaries:  \nPart I—Gcncral .Part I—Payroll Prcparation and Control  \n16.Self—Accounting Status ..  \n....  \n17.Intcrnal Audit  \n18.Board of Survey:Cash and Stamps  \n19.Pension Scheme in the Federal Public Service:Part I—General AdministrationPart II—Accounting Procedure  \n;;  \n20.Government Vehicles:  \nPart 1—Uses and Proper Control ..Part II—Accounting Procedure  \n21.  \nStores Accounting and Custody:  \n22.  \n23,  \n24,  \nPart 1—Stores:Classification and General..Part II—Stores:Books and Forms of AccountsPart II—Supcrvision and Custody of Stores  \nAllocated and Unallorated Stores:Part 1—Allocated Stores .Part II—Unallocated Stores  \nAcquisition of Storcs:Local Purchasc and Indents ..  \nHandling of Stores:Part 1—Receipt of Stores ..  \n·  \n.  \n.  \n.  \n;  \n.  \nFinanciul  \nRegulation  \n..  101  \n..106  \n..  201  \n.   301  \n302  \n318  \n401  \n501  \n601  \n701  \n.  \n801  \n901  \n1001  \n..1101  \n1201  \n..1301  \n..1401  \n..1501  \n.  1517  \n..1601  \n..1701  \n..1801  \n..1901  \n.  1905  \n..2001  \n.  2011  \n..210  \n.  2106  \n..2128  \n.220  \n..2220  \n.2301  \nFederal Government Financial Regulations  \n# TABLE OF CONTENTS—continued\n\nFinancial  \nSubject Matter  \nChapter  \nRegulation  \n..2412  \nPart II—Issuancc of StorcsPart II—Rcturned Storcs ..Part IV—Handing Over Storcs  \n.  \n..2424  \n..2429  \n25.L","cbCaivdrGPF6g3ev","https://ap.wps.com/l/cbCaivdrGPF6g3ev","pdf",41026990,343,"English","# PREFACE\n# TABLE OF CONTENTS\n## Financial Authorities and Responsibilities of Public Officers\n## Revenue—Collection and Accounting\n## Expenditure-Authorities; Classification and Control\n## Standardisation and Accounting Procedures\n## Payments Procedure\n## Bank Accounts and Cheques\n## Cash Book and Monthly Accounts; Adjustments; Imprcst\n## Custody of Public Moneys, Stamps, Security Books and Documents\n## Receipt and Licence Books; Deposits; Advances\n## Salaries; Self-Accounting Status; Internal Audit\n## Board of Survey: Cash and Stamps\n## Pension Scheme in the Federal Public Service\n## Government Vehicles; Stores Accounting and Custody\n## Public Procurement Contracts\n## Codification of Offences and Sanctions\n## Financial Guidelines for Operations of Parastatals\n# TABLE OF APPENDICES","[{\"question\":\"What is the purpose of the revised Financial Regulations described in the preface?\",\"answer\":\"The revision is intended to ensure rules that guarantee probity and transparency in the control and management of public funds and resources of government, with changes promoting honesty and transparency.\"},{\"question\":\"What responsibilities are assigned to Ministers and public officers?\",\"answer\":\"Ministers must ensure decisions are correct and in the public interest, supported by relevant provisions of an extant Act or Regulation. Public officers are enjoined to acquaint themselves with the regulations and related legal instruments for guidance.\"},{\"question\":\"Which major topics are covered in the Table of Contents?\",\"answer\":\"The contents cover financial authorities and responsibilities, revenue and expenditure procedures, payments and banking operations, custody of public moneys and stores, internal audit and surveys, government vehicles and pension administration, public procurement contracts, and the codification of offences and sanctions.\"}]","Financial Regulations (Revised to January, 2009) - Preface and Table of Contents | PDF",864]