12. Accountable Documents

12.1 Classifying Documents as “Accountable”

Accountable documents are printed pro-forma documents. The process of filling in the blanks converts these documents into valuable or negotiable instruments. Passports and cheques, however, are valuable even when blank.

Note: This Chapter applies only to DFAT accountable documents that have or could have financial value. Other departmental documents are deemed accountable for such reasons as security are dealt with separately.

The table below indicates, from a risk management perspective, the documents which are assessed as being most at risk of fraud or misuse, and are therefore mandatory accountable documents and must be treated in accordance with this chapter. Also listed are documents where the Finance Manager can opt out (after completing a risk assessment) of treating them as accountable documents.

Treatment	Documents	Minimum frequency
Mandatory	Travel documents (including passports and other travel documents). E.S. TT and “White Tail”- passport laminates.	Once every three calendar months.
Optional – Opt Out Finance Manager can “opt out” after undertaking a risk assessment) otherwise the document is accountable.	Petrol coupons Receipt books Cheques Taxi (eg Cabcharge) vouchers Prepaid envelopes Stamps Impress seals (dry seal) Wet seals (rubber stamp)	Finance Manager to determine (eg once every six calendar months).

Instructions

1. Finance Managers must treat all “mandatory” documents as accountable documents in accordance with this Chapter.
2. Finance Managers can decide that a document listed as “optional” document is not an accountable if after undertaking a risk assessment they are satisfied the risk of fraud is remote.

12.2 Custody of Accountable Documents

Instructions

1. The Finance Manager must appoint, in writing:
   • A Custodian of Accountable Documents
   • Holders of Accountable Documents
   • Officials to undertake regular (at least quarterly) checks of accountable documents held by Custodians and Holders
2. Bulk stocks of accountable documents must be stored in a secure container to which only the Custodian has access.
3. All stocks of accountable documents (in the custody of Holders) must be stored in a secure container to which only the Holder has access.
4. Any official exercising control over accountable documents is responsible for the security and custody of the documents.
5. An official responsible for accountable documents (Custodians and Holders) must prepare and sign a Handover/Takeover Statement each time custody is transferred, either temporarily or permanently, to another official. Each official must ensure they have sole access to the stocks for which they are responsible.
6. Letters of instruction to officials acting as Custodian or Holders of Accountable Documents should be issued on handover.

Taxi cards

7. Taxi cards should only be issued to employees who use taxis frequently (when a taxi is required more than once a week), including outside office hours, where it could be difficult to obtain a voucher/e-tickets for the user.
8. Taxi card holders are required to sign an agreement form that governs the use of the card.
9. Cardholders should be appointed as approver/agent so that the spending is correctly approved when the card is used.
10. Cardholders are required to sign-off on the monthly statement that charges are correct.

Taxi vouchers/e-tickets

11. Finance Managers and Section Heads are responsible for implementing procedures and controls to ensure the security of taxi vouchers/e-tickets held by their work area.
12. Vouchers/e-tickets are accountable documents and must be ordered with sequential numbers.
13. Issuers of vouchers/e-tickets should be appointed as Approver/agent so that spending is correctly approved when the voucher/e-ticket is issued.
14. Requests for vouchers/e-tickets must be made in writing, (emails and minutes are both acceptable) to the custodian with endorsed supporting approval from the employee’s supervisor (Branch Head or Director level).
15. When authorising use of vouchers/e-tickets, supervisors (Branch Head or Director level) must ensure approvals are given on the basis that it will make efficient and effective use of public money.
16. Employees must ensure vouchers/e-tickets receipts or stubs are retained and promptly submitted to their work unit’s coordinators when reconciling and certifying their monthly Cabcharge statements.

Procedure

Responsibility

• Finance Managers
• Holder of taxi vouchers/e-tickets
• Custodians of Accountable Documents
• Holders of Accountable Documents
• Employees relieving Custodians of Accountable Documents or Holders of Accountable Documents (for completing Handover/Takeover Statements)

Frequency/Conditions

• Appointments as required
• Custody ongoing
• Handover/takeover statements - when custody is transferred to another employee either temporarily or permanently

Action

• The Finance Manager must appoint, in writing, a Custodian of Accountable Documents and Holders of Accountable Documents. See Chapter 2.6 for instructions on issuing appointments.
• The Finance Manager should issue written instructions to the Custodian of Accountable Documents. A sample letter of instruction is in the FMM Forms folder.
• The Finance Manager should issue written instructions to the Holder of Accountable Documents. A sample letter of instruction is in the FMM Forms folder.
• All officials with responsibility for accountable documents, including the Custodian of Accountable Documents who holds bulk stocks and Holders who hold working stocks, must secure accountable documents in accordance with instructions issued by the Finance Manager.
• When a Custodian or Holder of accountable documents is relieved, either temporarily or permanently, the outgoing employee must prepare a list of the accountable documents in his/her custody. A sample Handover/Takeover Statement is provided at the FMM Forms folder. The incoming employee should sign the Handover/Takeover Statement when satisfied that the accountable documents are complete and intact. The Handover/Takeover Statement is to be signed by the Finance Manager and filed.
• In Australia, custodians of bulk stocks and holders of issued taxi vouchers/e-tickets must be appointed in writing by the work area managers, Divisional Coordinators or Finance Managers (STOs).

12.3 Receiving and Issuing Accountable Documents

Instructions

1. The Custodian of accountable documents must maintain an Accountable Documents Register in which the receipt and issue of all accountable documents are recorded. A sample register is in the FMM Forms folder.
2. Officials receiving working stocks of accountable documents (ie Holders of Accountable Documents) must acknowledge receipt of the documents from the Custodian in writing by signing the Accountable Documents Register. In the case of an approved electronic register (eg PICS, TARDIS) electronic acknowledgement is sufficient.
3. For travel accountable documents (eg passports and laminates):
   • Posts other than London and Washington must record travel documents in the post accountable documents register and TARDIS.
   • Australian Passport State and Territory Offices and the Regional Eligibility Centres in London and Washington must record travel documents in PICS. The PICS quarterly accountable documents report is used in place of the manual accountable documents register.

Procedure

Responsibility

• Custodians of Accountable Documents
• Holders of Accountable Documents.

Frequency/Conditions

• On receipt and issue of accountable documents

Action

Custodians of Accountable Documents

• On receipt of bulk stocks of accountable documents:
  • Ensure that the order is complete and that the serial numbers are in sequence (it is recommended that this check be documented – for example via a notation on file, electronic system or in the Accountable Documents Register)
  • Enter details of the stock into the Accountable Documents Register
  • Where appropriate, acknowledge receipt of the accountable documents to the issuing office
  • Store the stock in a secure receptacle to which only the Custodian has access
  • If any accountable documents in the bulk delivery are missing, follow up with the issuing official, inform the Finance Manager in writing and place a note on file.
• When issuing from bulk stocks:
  • Enter the name of the receiving employee (holder of accountable documents) against the document’s serial number(s) in the Accountable Documents Register
  • Obtain the signature of the receiving employee in the Accountable Documents Register. In the case of PICS, TARDIS stocks allocated, the receipt is recorded electronically. For an electronic register without adequate audit trail, this will mean that the accountable documents register will be required to be printed, signed manually and filed each time working stocks are issued.

Holders of Accountable Documents

• On receipt of stocks:
  • Ensure no accountable documents are missing. If documents are missing, the receiving holder should inform the custodian
  • Having established that all documents are present, sign for stocks received in the Accountable Documents Register. In the case of PICS, TARDIS electronic “signature” will suffice
  • Store the working stocks of accountable documents in a secure container to which only the holder has access
  • When issuing individual stocks, maintain an appropriate record of issue, including date and name and signature of recipient
  • Holders should return used books (eg cheque, receipt, taxi vouchers/e-tickets) to the custodian for appropriate storage and eventual disposal.

Officials Receiving Accountable Documents

• Officials receiving individual stocks (eg taxi vouchers/e-tickets, petrol coupons, etc) are responsible for their security and proper use. Any instance of missing documents should be reported promptly to the Finance Manager or Section Head and action should be taken to prevent the use of the missing documents.

12.4 Lost, Damaged and Spoilt Accountable Documents

Instructions

1. All lost accountable documents should be reported to the Finance Manager in writing as soon as the loss is discovered.
2. Damaged or spoilt accountable documents must be cancelled and retained until procedures for disposal can be coordinated (see Section 12.5).

Procedure

Responsibility

• Custodians of Accountable Documents
• Holders of Accountable Documents

Frequency/Conditions

• When a loss is discovered
• When documents are spoilt or damaged

Action

Lost accountable documents

• Notify the Finance Manager of the loss, and the extent and circumstances of the loss. Where passports or travel documents have been lost refer to the Manual of Australian Passport Issue (MAPI) for instructions.
• Take appropriate action to prevent the use of the lost documents.
• Where fraud is suspected, the Finance Manager should contact the Conduct and Ethics Unit for advice. Where the suspected fraud relates to passports or travel documents refer to the Manual of Australian Passport Issue (MAPI) for instructions.

Spoilt/damaged accountable documents

• Cancel damaged or spoilt accountable documents. It will be necessary to indicate in any electronic system (eg PICS or SAP) that documents have been cancelled.
• Retain damaged or spoilt accountable documents (originals and all copies) on file until procedures for disposal can be coordinated (see Section 12.5).
• Where passports or travel documents have been spoilt or damaged refer to the Manual of Australian Passport Issue (MAPI) for instructions.

12.5 Disposal of Accountable Documents

Instructions

1. The Finance Manager must appoint two officials, one of whom must be A-based, to supervise the disposal of accountable documents.
2. The Finance Manager should approve the disposal of:
   • Used accountable documents in accordance with the Administrative Functions Disposal Authority issued under Section 24 of The Archives Act 1983 (available through the National Archives of Australia website at www.naa.gov.au). Retention periods for most accountable documents are outlined under the Financial Management function of the Disposal Authority. In general, principal accounting records are required to be retained for seven years, and secondary records for two years. Records should be retained longer if they are still active. For example, where security bonds for leased (residential) properties were paid possibly 10 years prior to the lease being terminated, the record should be retained for the duration of the lease
   • Obsolete accountable documents
   • Damaged and spoilt accountable documents.
3. The Finance Manager must ensure that written documentation is filed appropriately, documenting the identifying numbers (serial numbers) of stocks that have been disposed of, and that the destruction/disposal has been recorded in the relevant registers.
4. Where reference to a particular accountable document is not found in the Administrative Functions Disposal Authority, or further guidance is required, contact Corporate Records for assistance.
5. For instructions on the disposal of passports and other travel documents, refer to the Manual of Australian Passport Issue (MAPI).

Procedure

Responsibility

• Finance Managers
• Employees appointed to supervise the disposal of accountable documents

Frequency/Conditions

• As required

Action

• Identify obsolete and used accountable documents to be disposed of with reference to the Administrative Functions Disposal Authority (see www.naa.gov.au).
• Obtain the Finance Manager's written approval to destroy the accountable documents. The Finance Manager must indicate that they have sighted the accountable documents proposed for destruction/disposal.
• Once approved, destroy accountable documents by shredding or burning. The destruction must be performed by two employees appointed by the Finance Manager, one of whom must be A-based.
• Document the disposal of accountable documents in accordance with the requirements of the Archives Act 1983 and the Administrative Functions Disposal Authority.
• Record the destruction in the Accountable Documents Register and retain disposal documentation on the appropriate file.
• For instructions on the disposal of passports and other travel documents, refer to the Manual of Australian Passport Issue (MAPI).

12.6 Inspection of Accountable Documents

Instructions

1. The Finance Manager must appoint, in writing, an official other than the Custodian of Accountable Documents or Holder of Accountable Documents to inspect bulk and working stocks of accountable documents. See Chapter 2 for instructions on appointments.
2. The Finance Manager should provide written instructions to the official appointed to undertake inspections of accountable documents. A sample letter of instruction is provided in the FMM Forms folder.
3. Inspections of accountable documents deemed mandatory in FMM Chapter 12.1, including passports and other travel documents, should take place at intervals not exceeding three months and are to be conducted on a random basis. Other accountable documents should be inspected at the frequency determined by the Finance Manager in 12.1 and should be clearly stated in the instructions to the Inspector.
4. Where accountable documents are held by accredited Honorary-Consuls and/or Canadian Missions a statement verifying the holding of any accountable documents should be sent to the supervising post every three months. It is expected that when an A-based official is travelling to these locations they should perform an accountable documents check.
5. It is strongly recommended that the Inspection of Accountable Documents example forms (see the FMM Forms folder) be used for the accountable documents check.

Taxi vouchers/e-tickets

6. In Australia, STO Finance Managers or Divisional Coordinators (Canberra) must appoint, in writing, an employee other than the holder of taxi vouchers/e-tickets to inspect the stocks. Random inspections of taxi vouchers/e-tickets should take place at least once every six months.

Procedure

Responsibility

• Finance Managers
• Divisional Coordinators
• Employees appointed to inspect accountable documents

Frequency/Conditions

• At intervals not exceeding three months (quarterly)

Action

Finance Managers

• Appoint employees to undertake inspections of bulk and working stocks of accountable documents. Provide written instructions to the employee (see the FMM Forms folder).

Divisional Coordinators

• Appoint employees to undertake inspections of taxi vouchers/e-tickets. Provide written instructions to the employee (see the FMM Forms folder).

Employees appointed to undertake inspections

• Inspect the stocks of accountable documents to ensure that:
  • Bulk stocks on hand balance to the Accountable Documents Register
  • All working stocks are accounted for - that is, the stock has been used or is held by the Holder
• Complete an Inspection of Accountable Documents form. Refer to the FMM Forms folder.
• Retain the completed and signed form on file.

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