Payments to Legal Representatives

For payments to legal representatives, authorities such as Powers of Attorney and Letters of Administration must be presented to the Sub-Accounting Officer for inspection, and a certificate that they have been seen must be appended to the voucher. If possible, the authority itself should be attached. The regulation states an exception concerning payment to a legal personal representative of a deceased person where the estate does not exceed N2,000.

Reference: Federal Government Financial Regulations, FR 615