158. Separate books of account and other records 159. Handling of money received 160. Banking accounts 161. Petty cash 162. Cash floats 163. Checking of petty cash, cash float and cash on hand 164. Purchase on credit by funds and institutions 165. Accounts for effected or services rendered on credit 166. Accounting for goods received 167. Stocktaking 168. Payment of debts due by fund or institution 169. of losses or bad debts 170. Closing and audit of books of account 171. Balance Sheets 172. Records and control of property 173. Handing and taking over of private assets of funds and institutions 174. Retention of books of account and other records PART MEMBERSHIP AND USE OF FUNDS AND INSTITUTIONS 175. Benefits provided by funds and institution 176. Members required to live in messes 177. Compulsory membership and payment of subscriptions 178. Full membership and rights of full members 179. Temporary membership and rights of temporary members 180. Honorary membership and rights of honorary members 181. Guests and other persons 182. Introduction of guests or donor members 183. Special membership PART XIX RECREATION INSTITUTIONS 184. Establishment and purpose 185. Organisation, conduct and control of recreation institutions 186. Participation in PART XX MESSES 187. Establishment and purpose of messes 188. Messing charges 189. Disposal of by-products 190. Temporary board and lodging 191. Mess presidents PART XXI DEFENCE FORCE INSTITUTE AND OTHER TRADING INSTITUTIONS 192. Establishment, purpose and conduct of the Defence Force Institute 193. Establishment and purpose of trading institutions than messes and Defence Force Institute
(b) the Chief of the Defence Force or an officer designated by him or her for that purpose satisfies himself or herself that such exemption is for purposes of studies towards a career in the Defence Force and that such studies will be in the interests of the Defence Force; (c) the of the Defence Force or an officer designated by him or her for that purpose approves the university, technical college or other educational institution concerned where such member of the Defence Force is studying; and (d) the official roster of the university, technical college or other educational institution concerned is submitted together with such application for exemption by such member. PART XIV MATERNITY LEAVE Unpaid maternity leave 105. A member may with a view to her confinement, be granted 12 weeks unpaid maternity leave, but 4 of the 12 weeks must be taken immediately before the expected date of confinement and the remaining leave must be taken immediately after such confinement. Conditions 106. (1) Maternity leave is exclusive of vacation leave and should be applied for separately and at least three calendar months in advance. (2) The expected date of confinement and the actual date of confinement must be certified in writing by a medical practitioner. (3) A female member on maternity leave - (a) retain her seniority and remain eligible for promotion and salary increments; and (b) who is granted unpaid maternity leave is not precluded from receiving Social Security payments during her period of unpaid maternity leave; (4) During any period of maternity leave, the provisions of the contract of service in the Defence Force. (5) A female member of the Defence who is on maternity leave may not have her contract of service terminated during such leave or at the expiry of such leave on - (a) grounds of abolition of such member’s post or any reduction in or reorganisation or readjustment of any office in the Defence Force; or (b) any grounds arising from her pregnancy, delivery, or her resulting family status or responsibility, unless all reasonable have been taken to offer such member another appropriate post or such member has unreasonably refused to accept such offer. (6) Subregulation (5) does not to such member if -
(a) determine the value of such float; and (b) designate the person responsible for the control thereof. (2) A cash float referred to in subregulation (1) must be opened by cheque or similar instrument drawn on the banking account concerned, and may not be used to effect any payment whatsoever. Checking of petty cash, cash float and cash on hand 163. Any petty cash, cash float or cash on hand must be checked at regular intervals and also on the date determined for the closing of the books of the fund or institution concerned. Purchase on credit by funds and institutions 164. Each purchase on credit by a fund or an institution must be authorised or confirmed in writing by the controlling authority. Accounts for sales effected or services rendered on credit 165. (1) Each fund or institution which effects sales or provides services on credit or is entitled to collect subscriptions, must render accounts to its debtors monthly, or at the close of such other periods as may be determined by the controlling authority concerned with due regard to the circumstances under which such fund or institution is required to operate. (2) Where specified individual accounts may be dispensed with, without prejudice to the debtors concerned, a collective account in the form of a nominal roll may be rendered to the officer effecting payment of the pay of the members concerned for the collection of the amounts owing: Provided that if any debtor concerned is not convinced regarding the correctness of an account so rendered, nothing in this regulation contained affects his or her right to demand a specified account. Accounting for goods received 166. (1) No goods delivered to any fund or institution may be accepted without a covering delivery note or invoice against which such goods must be verified. (2) A record must be kept of all goods received and any such goods intended for resale must be entered in the record of the stock of the institution concerned before stock is taken. Stocktaking 167. (1) All goods held by a trading institution for sale must be recorded in a stock book and stock must be taken of such goods on the date determined for the closing of books of such institution, or, when ordered by the controlling authority concerned or the Head of Defence Force Logistics, at any other time. (2) The result of such stocktaking must be reflected in a stock sheet, signed by all persons present at such stocktaking and such stock sheet must be dispatched to the auditor concerned.