THE NEW ZEALAND GAZETTE. 217

the Colonial Treasurer after the lapse of five days, during which time he will require
from the Receiver explanations relative to such default.

18. It will be the duty of the Sub-Treasurer, generally, to exercise a certain degree Sub-Treasurer to
    of supervision over the Receivers of Public Money within his Province or District, so exercise general
    far as regards the question of accounts, aiding them, where required, with instruction supervision.
    and advice, and reporting to the Colonial Treasurer all cases where, in his opinion, the
    collection of the Revenue suffers, or is likely to suffer, either from the inefficiency of
    Receivers or from the want of proper arrangements, &c., &c.

19. Every Sub-Treasurer shall record his transactions in the manner directed by Sub-Treasurer's
    the Colonial Treasurer, and for this purpose shall keep— Books of Account.
    A Revenue Cash Book,
    A Disbursement Cash Book,
    A Bank Cash Book (for "Disbursement Account" only),
    A General Ledger,
    An Advance Ledger,
    and such other books as the Colonial Treasurer may from time to time direct.

20. In the Revenue Cash Book the Sub-Treasurer will enter on the debit side, Revenue Cash Book.
    under their proper heads and in the order in which they were received or accounted
    for, all sums of money accounted for to him under bank receipt, and all sums of money
    received by himself (except moneys remitted to and received by him on "Disbursement
    Account"); and on the credit side of such book he will enter the several bank receipts.

21. Every Sub-Treasurer will post the entries made, as in the preceding clause, to General Ledger.
    their appropriate accounts in his General Ledger, the first (say 100) pages of that
    Ledger being set apart for the purpose.

22. On the 9th, 16th, 23rd, and last day of every month, and if either of the days Account to be closed
    so named shall be a holiday, then on the day previous, the Sub-Treasurer will on days appointed.
    close his books for the receipt of money one hour before the time at which the bank
    closes on the same day, so as to ensure the payment into the bank of all receipts up to
    that time; he will then rule off his Cash Book (which, if the sums received have
    been duly deposited and entered, will balance), and bring down the total on both
    sides.

23. Every Sub-Treasurer will close his office for the receipt and payment of money Office to be closed for
    on the 1st, 10th, 17th, and 24th days of each month, or if any of those days be a holiday, receipts and payments
    then on the next day after, so as to enable him to prepare his weekly account for on certain days.
    transmission to the Treasury at Wellington.

24. The Sub-Treasurer will then prepare an account (Forms F.) of the receipts and Sub-Treasurer's
    payments (i.e. lodgments), to be called "The Revenue Account." The debit side of Revenue Account.
    such account will be a transcript of each of the Revenue Accounts in his General
    Ledger, and each entry will be supported by the statement furnished by the Receiver
    by whom the amount was paid in. These vouchers will be numbered from 1 upwards,
    commencing on 1st January in each year, and a corresponding number will be placed (in
    a column provided for the purpose) opposite to the entry of the same sum in the
    General Ledger. The entries on the credit side will consist of the several sums paid
    into the bank, and will be supported by the bank receipts. These accounts are to be
    numbered consecutively, beginning with No. 1 on the 9th of January, and ending
    with No. 48 on the 31st December, in each year.

25. The vouchers so furnished are not to be folded or endorsed, but are to be Sub-Treasurer's Ac-
    arranged in numerical order (the order in which they appear in the account), and are to count and Vouchers
    be fastened together by the left-hand top corner, and forwarded with the account under to be forwarded to
    cover to the Colonial Treasury at Wellington, by the first post. But the Sub-Treasurer's Treasury at Welling-
    account for the last period of the month need not be so despatched till the 6th of the ton.
    following month, so as to give time to receive and enclose with it the detailed monthly
    summaries of the weekly accounting officers (see clause 13), which should be attached
    to the last weekly statement of the respective officers.

26. Every Sub-Treasurer will prepare and transmit to the Colonial Treasurer, not Sub-Treasurer to
    later than the 15th of each month, an Estimate in the Form G., of the sums probably furnish estimates.
    becoming due and payable at his Sub-Treasury during the ensuing month. Remittances Remittances to be
    to provide for authorized expenditure will be made by the Colonial Treasurer, and the deposited in Bank.
    sums so remitted are to be placed to the credit of an account to be styled "The Dis-
    bursement Account," to be opened with the Bank of New Zealand in the name of the
    Sub-Treasurer.

27. Authorities for the issue or payment of money out of the Public Chest will be Authorities.
    granted to Sub-Treasurers either in the form of "General Authorities" or "Special
    Authorities," and in no case is money to be issued or paid without or in excess of such
    authority.

28. "General Authorities" will be granted to the Sub-Treasurers for all fixed General Authorities.
    salaries, money allowances, and payments authorized by law, or under contracts for a
    specific amount, duly entered into by the proper officer, and registered in one of the
    Executive Departments at Wellington, and payments in terms of such contracts may
    then be made on the certificate of the proper officer.

29. "Special authority" will be required for the payment of all claims for which Special Authorities.
    the Sub-Treasurer does not hold a "General authority;" and all such claims, whether
    for salaries or charges, must be forwarded by him accompanied by a requisition in the
    Form H., to the Treasury at Wellington, for authorization, and, except as above stated,