Regulation 60

When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payments are to be made (excluding powers of attorney or letters of administration) must be in writing or on a standard form drawn up by the secretary for uniform practice in this matter and duly noted in the Finance Department.

The appointment of the new payee shall be noted on each voucher concerned, and this shall be signed by the secretary or his authorised representative.