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All authorities for
payment to be referred
to the Auditor of
Public Accounts.

Advances.

Requisitions for
advances.

Receipts foradvances.
Advance Ledger.

Money advanced
under imprest to be
lodged to a Public
Account at Bank.

Accounts of expendi-
ture of advances.

Expenditure made
under advances to be
embodied in Sub-
Treasurer's account
in same manner as
other payments.

Expenditure under
"General Authority"
made out of advances.

Sub-Treasurers to be
supplied with Sched-
ules of establishments
and of the salaries to
be paid.

Abstracts of Salaries
to cite the vote or
account to which each
payment is charge-
able.

Computation of
salaries for broken
periods.

Salaries payable out
of Fees.

THE NEW ZEALAND GAZETTE.

the Sub-Treasurer is to pay such accounts only as may be from time to time transmitted
to him for that purpose by the Colonial Treasurer.

30. All general authorities as soon as recorded in the Treasury will be referred to
    the Auditor of Public Accounts for his information, and all claims specially authorized
    will be referred in like manner, previous to transmission to the Sub-Treasuries for
    payment.

31. Advances for authorized expenditure will be made to Officers by authority of
    the Minister under whose control such officer is acting. But as a general rule only one
    "advance" is to be made to any officer on account of the same service during the same
    year, and the amount of such advance is not (except under special circumstances) to
    exceed the amount of the average monthly expenditure to be defrayed by its means.
    In order, however, that the Officer requiring an advance may be supplied with funds to
    meet expenditure extending over any longer period than one month, such Officer will
    forward to the Sub-Treasurer from whom he obtained the advance, an account of all
    sums paid out of such advance, accompanied by proper vouchers; and the amounts so
    paid, will, if necessary, thereupon, or as soon as such accounts are approved, be
    reimbursed the imprestee, and so on from time to time until the 15th of June, when,
    or not later than the 30th of the same month, a final account of expenditure must be
    sent in, the unexpended balance (if any) repaid to the Sub-Treasury, and all advances
    adjusted.

32. Requisitions for advances accompanied by such estimates and explanations as
    may be required, and specifying the date on which the Officer proposes to account, are to
    be addressed to the Minister under whose control the Officer requiring such advance is
    acting; but such requisitions together with the accompanying papers are to be forwarded
    to the Sub-Treasurer by whom the required advance is to be made. The Sub-Treasurer
    will forthwith transmit such requisition to the Treasury at Wellington, when it will be
    submitted for approval, and instructions issued accordingly.

33. Receipts for advances are to be taken in the Form I.; and it will be the duty
    of the Sub-Treasurer to see that all sums advanced are duly and punctually accounted
    for. An account is to be opened in the "Advance Ledger" to each Imprestee, and all
    sums advanced to and repaid by Imprestees are to be posted to such accounts from the
    General Ledger.

34. All sums of money advanced under imprest to any Officer must be by him
    deposited to the credit of a Public Account in his name at the Bank of New Zealand, or
    if there be no branch or agency of that bank at the place where such Officer resides,
    then at some other bank, if there be one; and in no case is an Officer in receipt of Public
    Monies to permit such monies to be mixed with private funds whether deposited in a
    bank or not.

35. Accounts of the expenditure of sums advanced under imprest must be in the
    Form K., and all vouchers for such expenditure must contain full particulars thereof,
    and be duly and properly receipted, and in every respect accordant with these regula-
    tions in the same manner as payments made at the Treasury. And such accounts and
    vouchers must as soon as completed be forwarded through the Sub-Treasurer to the
    Treasury at Wellington, for examination and approval in the same manner as other
    claims, accompanied by an estimate of the sum required to be reimbursed to provide for
    future expenditure. And on the approval of such accounts they will be returned
    to the Sub-Treasurer with instructions to reimburse such imprestee the amount
    of the expenditure so approved, or so much thereof as may be required for future
    expenditure.

36. In embodying in his account expenditure made out of an advance, the Sub-
    Treasurer must enter every payment, including salaries, separately, in the same manner
    and under the same heads as if the payments had been made direct from the Sub-
    Treasury, but the vouchers representing such expenditure must not be separated from
    each other or from the summary which accompanies them; such summary must be
    numbered as one voucher, and every entry in the account represented by a voucher
    included in that summary, will receive the same number.

37. Expenditure by Heads of Departments out of advances made to them for the
    payment of fixed salaries and allowances and for payment of which the Sub-Treasurer
    himself holds a general authority, may be at once reimbursed without previous trans-
    mission of the accounts to Wellington, but such reimbursement must not include any
    payment for contingent or other expenditure not covered by a "General authority"
    in the hands of the Sub-Treasurer.

38. Every Sub-Treasurer will be supplied by the Treasury with a Schedule of all
    Officers in the Public Service within his district, showing the departments to which they
    respectively belong, the rate of salary and allowances to be drawn by each, and the vote
    and item, or special account, against which such salaries and allowances are chargeable.

39. All abstracts of salaries must be prepared in the form prescribed (Form L.), and
    must be duly certified by the head Officer of the department, and must show in the
    proper column the number of the authority for payment of such salaries, and the number
    of the vote and item or special account against which they are severally to be charged.

40. The proportion of an annual salary payable for any part of a month is to be
    computed by multiplying the monthly rate of salary by the number of days for which it
    is payable, and dividing by the number of days in that month.

41. The amount of salary payable for any month or quarter to an Officer whose
    salary is paid out of the fees received by himself, must not exceed the monthly or
    quarterly proportion of the salary authorized for the year; but if during any month or