THE NEW ZEALAND GAZETTE.
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masters for all fixed salaries, money allowances,
pensions, and other regularly recurring payments
authorized by law, and for payments under contracts
for a specific amount duly entered into by the proper
officer, and registered in one of the executive depart-
ments at the seat of Government.

20. Special authorities will be required for all
    claims for which the Paymaster does not hold a
    General authority, and all such claims, whether for
    salaries or charges, must be forwarded by the
    Paymaster, together with a requisition in the form
    in the Sixth Schedule annexed, to the Colonial
    Treasurer, who will return the Special authority for
    the payment of such claims as are approved of.

21. Every Paymaster will be supplied by the
    Treasury with a Schedule of all officers in the Public
    Service in the district or service for which he is
    Paymaster, showing the rate of salary and allow-
    ances to be drawn by each; and also with a list of
    all Sub-Paymasters within his district to whom he
    may be authorized to advance money.

22. Payments of sums of one pound and upwards
    are as a general rule to be made by cheque on the
    Disbursement Account, and the number of such
    cheque is to be written in the body thereof instead
    of the name of the person to whom it is paid, and a
    corresponding number is to be at the same time
    written in the proper place on the voucher or
    vouchers covered by such cheque. Cheques for
    petty cash will contain the words "Petty Cash"
    in addition to a number. Cheques will be signed by
    the Paymaster or Sub-Paymaster as the case may be,
    either alone, or countersigned by such other public
    officer, as the Colonial Treasurer shall direct.

23. Petty Cash expenses must be paid out of
    moneys which must be drawn by cheque in favour
    of Petty Cash out of the Disbursement Account;
    but no more money must be drawn for Petty Cash
    than is absolutely necessary for such payments, and
    on the last day of every month the Paymaster or Sub-
    Paymaster shall pay back into his Disbursement
    Account with the Bank the whole of the unexpended
    Petty Cash in his hands.

24. In the case of Paymasters for special services,
    such as Paymasters of the Colonial Forces, where
    cash payments exceeding one pound are required to
    be made at a distance from a Bank, the Paymaster
    will draw the sums necessary for such payments
    from his Disbursement Account by cheque, and will
    account for the same as Petty Cash payments; and
    in special cases, the Paymaster will be authorized
    by the Colonial Treasurer to repay the balance of
    cash in his hands into his Disbursement Account at
    the Bank at the end of every quarter, instead of at
    the end of every month as above provided. In such
    case, the balance of cash in his hands at the close of
    each month will be inspected and certified by such
    person as the Colonial Treasurer shall direct.

25. At the close of every quarter all moneys in
    the hands of Paymasters are required by the Public
    Revenues Act to be paid back into the Colonial
    Treasurer's Account at the Bank at Wellington,
    except at the close of the financial year, on the
    30th June, when all Public Moneys in in the hands
    of Paymasters must be paid into the proper Branch
    of the Public Account. Sub-Paymasters will repay
    the balances in their hands to the Paymasters from
    whom they obtained such money the day before
    the last day of each quarter. For the purpose of
    these repayments any day on which the Bank is
    closed is to be considered a dies non.

V.—As TO THE PREPARATION OF ABSTRACTS AND
VOUCHERS.

26. All abstracts of salaries must be prepared in
    the form in the Seventh Schedule annexed, and must
    be duly certified by the chief local officer of the
    department, and must show in the proper column
    the number of the General authority for payment of
    such salaries.

27. 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.

28. 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
    quarter there should not have been sufficient fees
    received to pay such proportion, then the amount
    may be made up out of any surplus fees received
    during any previous or subsequent month or quarter
    in the same financial year, so that the whole sum
    paid to such officer does not exceed either the total
    amount of his collections, or the sum authorized to
    be paid on account of the year.

29. Salary abstracts, in which the salaries of
    several officers are included, but not all paid within
    the period within which an account is prepared, are
    to be transmitted as vouchers to the account in
    which the salaries so paid are charged. Abstracts
    are to be prepared for the salaries remaining unpaid,
    and the receipts of the officers subsequently taken
    thereon. These last-mentioned abstracts are not to
    be certified, but must bear a reference to the voucher
    number of the original.

30. In making payment of such salaries, pensions,
    or allowances, as are to be paid quarterly, the first
    payment must be calculated to the end of a calendar
    quarter, the 31st March, 30th June, 30th September,
    or 31st December, as the case may be, so that pay-
    ments may fall due on those dates.

31. In stating periods, the first and last day
    specified are both to be considered as inclusive. In
    computing the amount due for a specified period, on
    account of wages or allowances fixed according to a
    daily rate, the total number of days within that
    period is to be taken, except it is stated that the
    allowance is for working days only.

32. When any public officer is removed from one
    part of the Colony to another, he will be required,
    before receiving payment of salary, to show a certifi-
    cate from the Paymaster by whom the last payment
    was made to him, stating the date up to which his
    salary was paid before his removal.

33. All claims for the payment of contingent services
    must be made out in the form in the Eighth Schedule
    annexed and the particulars of such claims, whether
    for services or for supplies, must be fully set forth;
    in the case of services, the exact date or period, the
    rate of remuneration, and the nature of the services
    performed; and in the case of supplies, the exact
    dates of supply, the quantities and prices of the
    several articles, and where such information is not
    apparent on the voucher, the purpose for which the
    articles were required.

34. Such accounts must also be authenticated by
    the signature (opposite to the total) of the person
    making the claim, and in no case are they to be
    so signed by an agent except under a power of
    attorney, to be produced either in the original or
    else by a properly certified copy, and the date of
    such deed is to be noted on the account. No such
    account must be paid, unless it show upon its face
    the number of the vote and item or special account
    against which the payment is to be charged, and the
    number of the authority for such payment. Accounts
    are to be certified by the officer by whom the expen-
    diture was incurred, or in the case of Public Works,
    by the officer superintending such works.