830
THE NEW ZEALAND GAZETTE.
and all appliances in use in, or used by, any local
office or department.
The second class, "Stores for Issue," will comprise
stores of every description held by any local office or
department for sale, issue, or expenditure, such as
railway, telegraph, or other material, arms and
accoutrements, ammunition, lighthouse stores, &c.
The third class, "Stores for Consumption," will
embrace all stores held by any local office or depart-
ment for its own consumption, such as stationery, fuel,
oil, kerosene, tallow, cotton-waste, paints, tar, pitch,
varnish; all articles of food used in gaols, hospitals,
lunatic asylums, barracks, steam vessels, and the
like; hay, corn, fodder, drugs and chemicals, am-
munition, &c.
As to the "Departmental Property Ledger," and
"Stores for Issue Ledger."
3. Every Under Secretary, or other officer em-
powered to authorize the payment of accounts, shall
keep in his office a "Departmental Property Ledger,"
in which he shall open an account with every officer
under the control of his department having charge of
"departmental property;" and in that ledger, after
debiting the relative account of each officer with the
"departmental property" in his charge at the date
of the latest "Departmental Property Return" re-
ceived from him, he shall charge the officer concerned
with all further items of property from time to time
placed in his charge.

4. If such additional property is issued from
   Store, then the entry in the "Departmental Pro-
   perty Ledger" shall be made from the "Stores
   for Issue Ledger" (hereinafter referred to), and,
   if obtained by purchase, whether at the seat of
   Government or elsewhere, then from the certified
   abstract or account of the person or persons by
   whom the articles were supplied, and the folio or
   folios of the Departmental Property Ledger in which
   the entry is or entries are made shall be noted in the
   one case in the Stores for Issue Ledger, and in the
   other on the abstract or account of the articles sup-
   plied.

5. The Under Secretary, or other officer authorized
   to sanction the payment or credit of such abstract or
   account, shall, before authorizing such payment or
   credit, certify that the articles set forth in the
   account have been duly entered in the Departmental
   Property Ledger; but he shall in no case sign such
   certificate until such entries have been made, or
   without seeing that the page of the Departmental
   Property Ledger in which such entries have been
   made is noted on the abstract.

6. Every Under Secretary, or other officer em-
   powered to authorize the payment of accounts, shall
   keep in his office a "Stores for Issue Ledger,"
   which he shall open an account with every officer
   under the control of his department holding "stores
   for issue," and in that ledger, after debiting the rela-
   tive account of each officer with all "stores for issue"
   held by such officer at the date of the latest "Stores
   for Issue Return," he shall charge the officer in
   question with all further "stores for issue" placed
   in his charge.

7. If such further "stores for issue" are issued
   from store, then the account of the officer to whom
   the issue is made shall be debited, and the account of
   the issuing officer credited with the stores issued.

8. If such further stores are obtained by purchase,
   whether at the seat of Government or elsewhere,
   then the entry in the Stores for Issue Ledger shall
   be made from the certified abstract or account of the
   person or persons by whom the stores were supplied,
   and the folio or folios of the Stores for Issue Ledger
   in which the entry referred to is made shall be
   noted on the abstract or account of the articles
   supplied.

9. The Under Secretary, or other officer empowered
   to authorize the payment or credit of such abstract
   or account, shall, before authorizing such payment or
   credit, certify that the articles set forth in the account
   have been debited in the Stores for Issue Ledger to the
   officer in whose charge such stores have been placed;
   but he shall in no case sign such certificate until
   such entries have been made, or without seeing that
   the page of the Stores for Issue Ledger in which
   such entries have been made is noted on the
   abstract.

10. In the case of property or stores purchased at
    places beyond the colony, the abstract or account of
    which is presented for credit prior to the reception
    of the goods, and, consequently, before they can be
    charged to the account of the officer to whose charge
    they are consigned, such property or stores shall be
    entered in the Departmental Property or Stores for
    Issue Ledger, to an account called the "Property (or
    Stores) in transitu Account," from which account
    they are to be transferred to the officer to whose
    charge they are consigned so soon as they shall have
    arrived.

As to the Inspection of Departmental Property
and Stores.

11. All "office or departmental property" shall be
    inspected once at least in every year, and all " stores
    for issue" shall be inspected half-yearly. Such in-
    spections shall be made by such person, at such
    times, and in such manner as may be directed by the
    Controller and Auditor-General, and in the presence
    of the officer in charge of such property or stores.

12. The property or stores found to be in possession
    shall, immediately after the inspection, be compared
    with the Departmental Property and Stores for Issue
    Account to be kept by such officer as hereinafter
    directed; and a report as to any excess or deficiency,
    as to the condition of such property and stores, and
    the manner in which the same are kept, with any
    other information or remarks which the circum-
    stances may appear to call for, shall be forwarded to
    the Controller and Auditor-General by the inspecting
    officer.

13. Arms, accoutrements, ordnance, and other de-
    partmental property in charge of officers in command
    of Militia and Volunteers, but "issued on service," are,
    for the purpose of these regulations, to be inspected
    once in every year at some date between the 1st
    January and the 31st March. In forwarding claims
    for capitation, officers in command of corps will certify
    at the foot of each roll that such inspection has been
    made, and will append a list of all articles "issued
    on service" not produced at such inspection, in order
    that their value may be deducted from the capitation
    payable.

As to the Receipt, Custody, Disposal, and Mode of
Accounting for "Departmental Property."

14. Every officer having "departmental property"
    in his charge shall keep a "Departmental Property
    Account Book," in which he shall forthwith enter
    (in such tabular or other form as may be most con-
    venient) the whole of the departmental property in
    his charge at the date of his latest Departmental
    Property Return, and in which he shall likewise enter,
    immediately on receipt, all further departmental pro-
    perty from time to time coming into his charge.

15. If such property shall be obtained by purchase
    in the district, he shall certify on the abstract or
    account of the person from whom the articles were
    obtained that they have been entered in his "Depart-
    mental Property Account Book," and shall then for-
    ward such abstract to the head of the department at
    Wellington for payment. If received from store, he
    shall certify to the same effect on the receipt to be
    forwarded to the officer from whom the stores were