Officers advanced training school - cash accounting



Officers advanced training school - cash accounting


Covers public/non public funds, station commanders responsibilities for both, personnel occurrence reports, pay parades, accounting under active service conditions, officers' pay and allowances, airmen's' pay, cash service instructions and questions.



Temporal Coverage




Four page typewritten document

Conforms To


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[date stamp of No. 1 Officers Advanced Training School Jul 1945]
PRECIS: ACCOUNTS (1) [/underlined] 12B5
[underlined] CASH ACCOUNTING [/underlined]
References: K.R. & A.C.I.
A.P. 837
A.M.Os as quoted hereunder.
[underlined] Public and Non-Public Funds [/underlined]
1. Public funds may be regarded as those funds the source of which is the public treasury and non-public funds as those funds the source of which is other than the public treasury.
[underlined] Station Commanders Responsibilities [/underlined]
2. (a) Public Funds, K.R. 71
(b) Non-Public Funds, K.R. 70
[underlined] Public Funds [/underlined]
3. Each self accounting unit has a Public Cash Account maintained in a local bank. Public Funds are centralized in this account, which is administered by the Senior Accountant Officer. It is his personal responsibility.
4. Funds are obtained weekly from Air Ministry. Use of Requisition Form (F. 8.). By telephone and wire in emergency. Balance on hand after known requirements is not to exceed £20 per 100 airmen.
5. Principal charge against this fund is airmens’ pay. Note others, as e.g. officers’ allowances, casual purchases, billeting money – all expenses necessarily incurred on public service.
[underlined] Responsibilities of C.O. for Public Funds [/underlined]
6. Examination of F. 8. Surprise checks at irregular intervals not exceeding three months. Routine verifications of cash balance on first day of each month. Other checks and safeguards K.R. 71, A.P. 837, paras. 426-432.
7. C.O. may delegate his responsibilities regarding public funds to a Squadron Leader or above.
[underlined] Non-Public Funds [/underlined]
8. These are many in number but the three most important are Officers’ Mess Funds, Sergeants’ Mess Funds, Service Institute Funds.
9. Accountant Officer cannot administer a non-public fund. P.S.I. must be a Flight Lieutenant or above. Otherwise any officer may be placed in charge of a non-public fund at the discretion of the C.O.
10. Responsibilities and duties of officers in charge – K.R. 1682, K.R. 1717-20, K.R., Chapter XXI.
11. Full instructions for the keeping of non-public funds – A.Ps. 1407 – 1408 – 1409. (Standard instructions for keeping Non-Public Accounts).
12. Accountant officer should be prepared to give advice, hold cash for safekeeping, sit on Audit Board.
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[underlined] Responsibilities of C.O. for Non-Public Funds [/underlined]
13. Powers of appointment and veto. Surprise checks. Audit Boards.
14. Surprise checks may be carried out by a Flight Lieutenant or above at C.O’s discretion.
[underlined] Audit Boards [/underlined]
15. These boards are concerned only with non-public funds. They have nothing whatever to do with public funds which are audited monthly at Air Ministry.
16. Purpose and particulars of Audit Boards, K.R. 1346.
[underlined] Personnel Occurrence Reports [/underlined]
17. Necessity of prompt and accurate P.O.R. action. P.O.Rs are authority for action by the Accountant officer regarding any casualty (promotion, reduction, permission to live out, etc.). Records fall into arrears, often with unfortunate repercussions on Accountant officer, unless P.O.R. action efficient.
[underlined] Pay Parades [/underlined]
18. (a) Witness Pay Parade – general procedure para. 2830 et seq., K.R.
(b) Detachment Pay Parade – method of payment. Use of F. 1510, para. 2833, K.R.
(c) All Pay Parades are Commanding Officer’s parades and should be treated as such. Necessity for well-disciplined parade, punctuality and quietness.
[underlined] Accounting under Active Service conditions [/underlined]
19. Under Active Service conditions the system of accounting differs in certain essential respects from the system at home. The main differences briefly stated are as follows.
20. Airmens’ Pay Accounts and Officers’ Allowance Accounts are compiled in a centralized Base Accounts Section and not on units. Consequently Accountant officers are not normally provided on establishments of units in the field.
21. Accounting for cash is the responsibility of the Commanding Officer. He may appoint an officer of the unit as Imprest Holder who will draw cash for the issue of pay to airmen, advances and allowances to officers etc. A simple cash account, known as the Imprest Account, which records all receipts and payments, is maintained by the Imprest Holder and sent monthly to Base Accounts.
22. Group Accountant Officers are the specialist officers in the field and it is their duty to act as a link between the unit Base Accounts, to supply the cash required by the Imprest Holder and generally to give assistance and advice where required.
[underlined] Officers’ Pay and Allowances [/underlined]
23. (a) When serving in the field an officer may elect to have a fixed monthly sum made available through the medium of his Pay and Allowances Book (F. 31). This amount will be automatically deducted each month by the Agents from his pay.
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(b) The F.31 shows detailed particulars of his entitlements to pay and also a record of his cash drawings.
(c) Payments can be made by any Imprest Holder, Accountant Officer or Field Cashier on presentation of this Pay and Allowances Books.
[underlined] Airmens’ Pay [/underlined]
23. (a) Each airman has a Pay Book (F. 64) in which is shown full detals [sic] of his entitlements to pay and the amounts of any allotments. Amounts are entered therein at the time of payment and the paying officer signs for each entry.
(b) Payments are made fortnightly in arrears on Acquittance Rolls (F. 1513) which are signed in duplicate by each airman receiving pay. The original is sent at once to Base Accounts and serves as the basis for entries in the pay ledgers there. The duplicate is the supporting voucher for the necessary entry in the Imprest Account.
[underlined] Cash Service Instructions [/underlined]
25. A booklet written as a guide to C.Os and Imprest Holders. It is compiled in a clear, simple and straight forward manner and should supply an answer to the majority of queries raised.
[underlined] Amendments to this Precis [/underlined]
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1. Compare public and non-public funds with regard to:-
(a) Their source
(b) Their administration
(c) Their application
(d) The number of accounts.
2. What are the responsibilities of a C.O. with regard to:-
(a) Public Funds
(b) Non-Public Funds?
3. To whom may a C.O. delegate his responsibilities concerning:
(a) Public Funds
(b) Non-public funds?
4. How is the Public Cash Account kept in credit?
5. Who signs a cheque drawn on the Public Cash Account?
6. Is there any limitation on the size of the balance which may be in the Public Cash Account?
7. How often must there be a surprise check on the Public Funds?
8. When should a reconciliation be made between the balance shown in the cash book and the balance held in the bank?
9. Who can be placed in charge of a non-public fund?
10. What assistance is available to the holder of a non-public fund?
11. For what purpose are audit boards assembled?
12. Can a C.O. force an Imprest Holder against his judgement to make a payment from Public Funds?
13. What are the duties of a Group Accountant Officer?
14. Must an officer in the field draw the full amount of his fixed monthly advance each month?
15. Alterations in an Airman’s Pay Book are made in the field by whom? On what authority?
16. Why is it necessary to have prompt and accurate P.O.R. action?
17. What are the responsibilities of a witnessing officer at a Pay Parade?
18. Who may be a witnessing officer?
19. Who may be a paying officer?
20. Should the P.S.I. aim to accumulate a large P.S.I. fund?


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