THE NEW ZEALAND GAZETTE. 295

but not otherwise, he shall enter "unserviceable" stores under their proper heads in the Store Ledger, by a separate entry, and shall carry on the whole balance, but shall show separately the number of articles "serviceable" and "unserviceable."

11. Whenever it shall appear upon a survey by an Inspector as hereinafter provided, that any stores are missing, the Storekeeper or Sub-storekeeper shall, being so directed by the Inspector, make an entry in his Store Ledger of the missing stores; and the Storekeeper or Sub-storekeeper shall not write them off charge, but shall bring them down in the balance by a separate entry, on the debit side following "unser- viceable" stores, as "missing" stores. And so soon as he shall have satisfactorily accounted for the same, or shall have paid the value thereof into the Public Account, and shall be so directed by the Minister, but not otherwise, he shall write the same off on the credit side of his ledger.

12. Every Storekeeper or Sub-storekeeper shall, upon the last day of each quarter, prepare an account in the form supplied to him for that purpose, showing in detail all the stores stated in his Store Ledger to have been in his custody upon the first day of the quarter, the stores received into and issued out of his custody during the quarter, and the stores remaining in his custody at the end of the quarter, distinguish- ing stores "serviceable," "unserviceable," and "missing;" and he shall attach thereto the supply notes and vouchers supporting such account. Every such account shall correspond with the balances brought down in the Store Ledger, and shall set forth in the proper place thereon the authority of the Minister under which such stores shall have been issued or expended. Such account shall also show the distribution of all stores, such as military arms and accoutrements, issued for use in the public service and liable to be returned into store.

13. Every Sub-storekeeeper shall, by the first postal or other opportunity after the last day of each quarter, transmit his quarter's account, together with all the supporting supply notes and vouchers attached thereto, to the Storekeeper of his depart- ment.

14. So soon as the Storekeeper shall have received the quarter's accounts from the Sub-storekeeper, but not later than thirty days after the end of each quar- ter, he shall make up an abstract in the form sup- plied to him for that purpose, showing all the stores belonging to his department, whether in his own custody or in that of the Sub-storekeepers, or in that of other persons for use in the public service, in custody at the commencement of the quarter, re- ceived and expended during the quarter, and in custody at the end of the quarter; and the Store- keeper shall forthwith transmit the same to the Minister, together with all the detailed accounts mentioned in the twelfth clause of these Regu- lations, and all the supporting documents attached thereto.

15. If any Sub-storekeeper shall not have sent in his quarter's account to the Storekeeper within the time specified in these Regulations, the Storekeeper shall nevertheless make up and transmit to the Minister, as hereinbefore provided, the abstract men- tioned in the fourteenth clause above; and the Store- keeper shall call the attention of the Minister to the deficiency in the abstract; and the Minister will forthwith cause the penalty imposed by the eighteenth clause of the Public Stores Act to be enforced against the officer so defaulting, unless good and sufficient cause shall be shown for his neglect.

16. For as much as the form of the account to be kept must differ with the nature of the stores in each Department, such form, together with such instruc- tions as may be necessary relating thereto, will be

furnished to the Storekeeper and Sub-storekeepers of each Department by the Minister administering the same.

17. Whenever it shall appear to the Minister that the accounts of any Storekeeper or Sub-storekeeper should be rendered more frequently than once a quarter, the Storekeeper or Sub-storekeeper shall balance his Store Ledger, and shall prepare and trans- mit to the Minister his account on the last day of each month or week, as the Minister shall direct. But all the provisions herein contained relating to quarterly accounts shall apply equally to such monthly or weekly accounts.

IV.—OF THE INSPECTION OF PUBLIC STORES.

18. In accordance with the provisions of "The Public Stores Act, 1867," Inspectors will from time to time be appointed by the Minister of each Depart- ment to survey the public stores belonging thereto.

19. Such surveys shall be held at such times and places, and by one or more Inspectors, as the Minis- ter shall direct. When any Act is required to be done or any document to be signed by the Inspector, such Act shall be done and document signed by all the Inspectors jointly by whom the survey is held.

20. The Storekeeper or Sub-storekeeper, as the case may be, shall produce to the Inspector at every survey all the public stores in his possession upon which such survey is directed to be held; and the Inspector shall satisfy himself of the existence and condition thereof; and shall prepare a list of all the stores surveyed in the same form as the Storekeeper's quarterly account; and shall compare the same with the Storekeeper's or Sub-storekeeper's books; and shall note any deficiency between the accounts in such books and the stores shown by the survey to be in his custody.

21. If the Inspector shall find that any stores are missing, he shall direct the Storekeeper or Sub-store- keeper to note the same in his ledger, and to bring them down in his quarterly balance as "missing" stores.

22. If the Inspector shall find any stores to be "unserviceable," he shall enter the same in his list by a separate entry, and shall inquire whether such stores have become unserviceable by the wilful fault or neglect of the Storekeeper or Sub-storekeeper in whose custody they are, or by the wilful fault or neglect of any person to whose custody they have been intrusted and by whom they have been returned into store, and the Inspector shall report thereon fully to the Minister.

23. The Inspector shall forthwith, after making any such survey, transmit the list above mentioned to the Minister, together with a report on the state of the stores and the books of the Storekeeper or Sub-store- keeper, and shall especially note therein "unservice- able" and "missing" stores.

24. The Minister will, upon the receipt of such report, direct the Storekeeper or Sub-storekeeper to place stores reported to be unserviceable in a separate entry in his quarterly balance and account. And he will further direct the value of such stores as may have so become unserviceable by wilful fault or neglect to be recovered from the person or persons liable to pay the same under the provisions of the fifteenth clause of the Public Stores Act; and he will also direct such unserviceable stores to be sold or otherwise disposed of, as he shall think fit.

V.—OF THE AUDIT OF THE PUBLIC STORE ACCOUNTS.

25. The Minister shall, within ten days after he shall receive the same, transmit to the Auditor the quar- terly accounts of the Storekeepers and Sub-store- keepers, together with all the documents attached supporting the same; he shall also transmit, within