584
THE NEW ZEALAND GAZETTE.

Payment of Moneys.
25. 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.

Petty Cash Payments.
26. 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.

Paymasters for Special Services.
27. 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.

All Balances in hands of Paymasters or Sub-Paymasters to be
refunded at end of each quarter.
28. 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 Paymaster-
General's Account at the Bank at Wellington,
except at the close of the financial year, on the 30th
June, when all Public Moneys in the hands of Pay-
masters must be paid into 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.

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

Abstracts of Salaries.
29. 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, and the vote and item to which they
are chargeable.

Computation of Salaries.
30. 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.

Salaries payable out of Fees.
31. 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.

32. Salary abstracts, in which the salaries of
    several officers are included, but not all paid within
    the period for 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.

Salaries or Allowances payable Quarterly.
33. In making payments 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.

Computation of Periods.
34. 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.

Salaries of Officers removed from place to place.
35. When any public officer is removed from one
part of the Colony to another, his salary is to be paid
to the date of his removal, or to such other date as may
be directed by the Minister at the head of his Depart-
ment; and he will be required, before receiving pay-
ment of salary at the place to which he may be re-
moved, to produce a certificate from the Paymaster
by whom the last payment was made to him, stating
the date up to which his salary was last paid.

Abstracts for Contingencies.
36. 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 otherwise apparent on the voucher, the purpose
for which the articles were required.

Authentication, particulars, and certificate of Contingent
Claims.
37. 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 expenditure was
incurred, or in the case of Public Works, by the
officer superintending such works.