220

THE NEW ZEALAND GAZETTE.

Claims in respect of
person deceased.

Preparation of claims

Entry of transactions
on disbursement
account.

Accounts to be closed
on days appointed.

Preparation of
account.

Specification of pay-
ments.

Accounts and
vouchers to be
numbered.

Regulations to be
strictly adhered to.

Prompt attention to
be given to instruc-
tions.

such bankruptcy or deed of assignment shull have been lodged at the Treasury, and
published in the New Zealand Gazette.

55. Accounts payable in respect of claims of a deceased person are to be paid to
    the executor or administrator upon production of probate or letters of administration
    issued out of the Supreme or District Court.

56. Each Head of Department is enjoined to afford every possible facility to persons
    having claims on the Government on account of his department, to enable them to
    prepare their accounts; and in cases where the claimant is ignorant of the proper form,
    the Officer is to prepare the requisite accounts, so as to secure the prompt payment of
    all claims.

57. Every Sub-Treasurer will enter day by day, on the credit side of the "Dis-
    bursement Cash Book," under their proper heads, and in the order of their payment,
    all payments made by him; and on the debit side of such book he will in like manner
    bring to charge all sums received by him from the Colonial Treasurer. He will then
    check off these entries on both sides against the Bank Cash Book, so as to ensure that all
    receipts and payments have been duly entered, and will post such entries to their proper
    accounts in the General Ledger.

58. At the close of business on the 9th, 16th, 23rd, and last day of each month,
    every Sub-Treasurer will rule off and balance his Disbursement Cash Book, and carry
    such balance forward; he will then prepare an abstract (Form O.) of his transactions on
    "Disbursements Account," with an account current duly declared, and a balance sheet
    of his bank account for the period. This account must on every occasion be transmitted
    to the Colonial Treasurer, with all supporting vouchers, by the first post.

59. In the preparation of this account, the order of the items given in the printed
    Estimates of Revenue and Expenditure for the year is to be followed, and this regula-
    tion applies equally to expenditure on account of past and of the current financial year.
    All transactions in respect of any past financial year must stand first in the account,
    and then those of the current year.

60. In this account the payment to each person (including payment of salaries)
    must be separately shown, and the number of the voucher, authority, vote, item and
    cheque quoted opposite to each. In specifying contingent expenditure, such terms as
    "sundries," "supplies," &c., are not to be used, but the particulars are to be given in
    a concise manner, so as to afford information without the necessity of reference to the
    voucher.

61. The Disbursement Accounts are to be numbered from 1 to 48 in the same
    manner as the Revenue Accounts, the supporting vouchers, being likewise numbered
    consecutively in one series throughout the year, and these vouchers, like those of the
    Revenue Account, are not to be endorsed or folded.

62. Heads of Departments are enjoined to adhere strictly to the rules herein laid
    down. The efficient working of the system of accounts to be brought into operation
    under these regulations, will, in a great measure, depend upon such rules being duly
    observed.

63. Prompt and careful attention must be given by all Officers having the charge or
    control of Public Moneys or Accounts to the instructions they may receive from the
    Colonial Treasurer, the Auditor of Public Accounts, or other competent authority, and
    any information which such Officers may in like manner be called upon to give, must be
    rendered as fully and accurately as possible, and without any avoidable delay.

FORMS REFERRED TO IN THE REGULATIONS.

A.
BANK RECEIPT.
[Clause 4 of Regulations.]

RECEIVED into the Bank of New Zealand, at , by the hands of , the
sum of pounds shillings and pence sterling, to the credit of the
account of the Honorable the Colonial Treasurer of New Zealand.

DATED this day of 186 .
£ : : For the Bank of New Zealand.

B.
SUB-TREASURER'S RECEIPT.
[Clause 8 of Regulations.]

RECEIVED into the Sub-Treasury at by the hands of the sum of
pounds shillings and pence sterling, being the balance of his
collections included in his statement or account from the to the day of
DATED this 186 .
£ : : 186 .
Sub-Treasurer.