216

Temporary deposits
must be paid into
Deposit Account at
the Bank.

Account of temporary
deposits to be fur-
nished monthly.

Receiver to prepare
and forward account
to Sub-Treasurer.

Account to be accom-
panied by Bank
Receipts.

Vouchers for miscel-
laneous receipts to be
accompanied by
Account Sales, &c.

Surcharges.

Receipts and Pay-
ments under Special
Acts.

Receivers accounting
weekly to forward
monthly accounts
also.

Receivers accounting
monthly.

Accounts and Vouch-
ers to be in proper
form.

Receipts under
incorrect Vouchers.

Sub-Treasurers to
report failure to
account.

THE NEW ZEALAND GAZETTE.

6. Monies temporarily received in deposit, viz :-
   (1.) Customs deposits in respect of entries to be passed, &c.
   (2.) Deposits paid into Law Courts.
   (3.) Deposits under Land Regulations
   (4.) Monies received for and retained to meet money orders.
   (where such monies are by any law or regulations now in force properly returnable
   by the Receiver, see clause 5) must, unless otherwise directed, be lodged daily in the
   Bank of New Zealand to a "Deposit Account," in the name of such Receiver, until
   they are so returnable, or until they can be transferred to the Colonial Treasury,
   as revenue, either by the completion of the action necessary in respect of such monies
   or by their having become forfeit to the Crown.

7. A detailed account of all such monies must be rendered monthly by the
   Receiver showing the balance at credit at the date of such account. This account need
   not be supported by vouchers, but in any case where a deposit has been transferred to
   the Revenue Account, a reference to the date of such transfer should be made, and the
   number of the Revenue Voucher should be quoted in the account.

8. Every Receiver of Public Money, on the day on which he is appointed to
   account (and if such day be a holiday, then on the day previous), shall, before the bank
   closes on that day, pay in the whole amount of his collections up to that time, and
   shall, at the close of business on the same day, prepare his statement or account, and
   shall include therein all sums of money received by him (if any) subsequent to the
   payment of his collections into the bank as above stated; and shall, before noon on
   the following day, forward such statement or account to the Sub-Treasurer of his
   Province or District, together with the balance of his collections for the period therein
   included, obtaining a receipt for the same in the Form B.

9. Such statement or account shall be in the form prescribed (Forms C. and D.) and
   shall set forth the particular heads of receipt under which the several sums came into his
   possession or control, and the period within which the same were collected, and such
   statement must be accompanied by the bank receipts (see clause 4) for the sums deposited,
   and by the receipt of the Sub-Treasurer (see clause 8) for any sum received after bank
   hours and paid to that officer, and the Sub-Treasurer shall give to such Receiver a
   discharge for the total amount of such receipts in the form set forth at foot of the said
   statement. When no monies have been received during the accounting period a state-
   ment must nevertheless be sent to the Sub-Treasurer with the word "Nil" inserted in
   the money column.

10. Sums received under the head of Miscellaneous Revenue or on account of rents
    or sales of Government property must be accounted for in the prescribed form, and in
    the case of sales effected through an agent (whether by auction or otherwise), or by
    tender, the statement must be accompanied by the account sales, tenders, or other
    documents, relating to the transaction, and the statement of such receipts must give full
    particulars thereof, and of all costs and charges deducted from the gross proceeds, (see
    clause 5).

11. Moneys received in satisfaction or on account of surcharges must be accom-
    panied by a statement, prepared by the Officer surcharged, containing full particulars of
    the transaction in respect of which the surcharge was made, together with a reference to
    the Query or other communication directing the surcharge, and the amount so recovered
    must be credited to the account against which the expenditure was charged.

12. All receipts and payments made under the Loan Acts of the Colony or under
    other special Acts of the Legislature are to be credited and charged to those Acts unless
    otherwise directed, and are to be posted to accounts to be opened in the General Ledger
    under those heads. Advances under imprest and repayments on account of such
    advances, and receipts and payments on account of trust funds or other moneys
    temporarily paid or deposited, are to be credited charged and posted under those heads
    as at present.

13. Every Receiver of Public Money who may be directed to account to the Colonial
    Treasurer weekly, will on the 1st or not later than the 5th of the ensuing month, forward
    to the Sub-Treasurer a detailed account or summary of his receipts for the month just
    closed in the form prescribed (Form E.), and such account shall be duly declared to
    before a Justice of the Peace.

14. Every Receiver of Public Money who may be directed to account monthly,
    must forward such account in the form prescribed (Forms D.) and duly declared to,
    to the Sub-Treasurer on or before the second day of the month next ensuing.

15. It will be the duty of the Sub-Treasurer to see that all statements and accounts
    furnished to him by Receivers of Public Money are in the proper form and are supported
    by the proper subordinate statements and vouchers duly signed and declared, and to
    return all incorrect or incomplete statements for emendation, pointing out in what
    respect amendment is required, but the Sub-Treasurer will not be required to examine
    or check such statements or accounts.

16. In cases where statements or accounts of receipts are returned for correction
    the Sub-Treasurer will bring to charge the amount represented by such vouchers under
    the head "Suspense Account." On the receipt of the correct statements they must be
    forwarded to the Treasury at Wellington by letter, in order that the amount may be
    transferred to its proper account.

17. If at the appointed time for accounting to the Sub-Treasurer for his collections
    any Receiver of Public Money shall fail in so accounting or in sending in a Nil State-
    ment, (see clause 9) it will be the duty of the Sub-Treasurer to report such default to