THE NEW ZEALAND GAZETTE.
831

received. But in neither case shall he sign such
certificate till he has himself compared the entry in
the Departmental Property Account Book with the
abstract or receipt as the case may be, and has veri-
fied the same by writing his initials at the foot of
the entry.
16. All "departmental property" used in or by any
local office or department is held to be in the charge
of the local head of the department, who will be held
responsible for its safe custody and proper preser-
vation.
17. In any case in which the local head of a depart-
ment shall find that the departmental property in his
charge includes articles in excess of or is unsuited to
his requirements, and in any case in which such pro-
perty has become unserviceable, it will be his duty
forthwith to report the same to the Under Secretary
or permanent head of his department, who will there-
upon instruct him as to the disposal of such property.
18. In cases in which departmental property is
alleged to be unserviceable, such property shall, where
practicable, be surveyed before being condemned.
19. Under authority obtained from the Under
Secretary or permanent head of the department, but
not otherwise, departmental property in excess of or
unsuited to requirements may be transferred to some
other office or department, and, under the like autho-
rity, stores which have been condemned as unservice-
able may be sold or destroyed.
20. In the case of a transfer of property to some
other department, the receipt of the officer to whose
charge it is transferred must be obtained before
"writing off" the articles from the Departmental
Property Account.
21. In the case of sale or destruction of unservice-
able property, the letter of the Under Secretary or
permanent head of the department authorizing such
sale or destruction will be sufficient authority for
writing off such articles from the Departmental
Property Account. But in no case is any article to
be "written off" such account except by the authority
referred to.
22. Sales of unnecessary or unserviceable stores
are, unless otherwise directed, to be made by public
auction, and it will be the duty of the officer charged
with the custody of such stores, on receiving from
the auctioneer the proceeds of the sale, to pay the
same to the Public Account, and to forward a bank
receipt for the lodgment, together with the auc-
tioneer's account sales, to the Receiver-General,
with a reference to the authority directing the sale.
23. Every officer in charge of departmental property
shall forward to the Under Secretary or permanent
head of his department a half-yearly account of
such property, made up to the 30th June and 31st
December in every year. Such account must specify
in detail all departmental property in charge of the
officer at the date of his last preceding return, the
several articles received, issued, and "written off"
since that date, and those remaining in charge at the
date of the return.
24. This account must be made out from the "De-
partmental Property Account Book," and must be
supported by a declaration, made and signed in the
presence of a competent witness, that it agrees with
the entries in the said account book, that it contains
a true and complete statement of all departmental
property received into, issued out of, or remaining in
his custody, during the period to which such account
shall relate.
25. All entries of articles "written off" must be
vouched for by a reference to the letter or memo-
randum authorizing the writing off of such articles
-in the case of sales, by a reference to the letter
transmitting the account sales and bank receipt;
in the case of transfer to some other office, by the
transferred; and, in the case of their being destroyed,
by the certificate of an officer in whose presence they
were destroyed.
26. On receipt of the accounts of any officer in
charge of departmental property, the Under Secretary
or officer in charge of the Departmental Property
Ledger shall compare the account with that ledger;
and, after seeing that the property received, trans-
ferred, sold, or written off during the period is
correctly entered and properly vouched for, he shall
enter in the ledger under their proper heads the total
of all articles sold, transferred, or written off
respectively, and, having balanced the ledger with
the officer's account, shall thereupon forward such
account, with all relative vouchers, to the Controller
and Auditor-General for audit.

As to the Receipt, Custody, Disposal, and Mode
of Accounting for "Stores for Issue."
27. Every officer holding "stores for issue" shall
keep a "Stores for Issue Account Book," in which
he shall forthwith enter (in such tabular or other
form as may be most convenient) the whole of the
"stores for issue" in his charge at the date of his
latest "Stores for Issue Return," and in which he
shall also enter, immediately on receipt, all further
"stores for issue" from time to time coming into
his charge.
28. If such "stores" shall be obtained by pur-
chase in the district, he shall certify on the abstract
or account of the person from whom the "stores"
were obtained that they have been entered in his
"Stores for Issue Account Book," and shall then
forward such abstract to the head of his department
at Wellington for payment.
29. If the "stores" have been obtained from store,
he shall certify to the like effect on the receipt to be
forwarded to the officer from whom they were received.
But in neither case shall he sign such certificate till
he has himself compared the entry in the Stores for
Issue Account Book with the abstract or receipt, as
the case may be, and has verified the entries in the
book by writing his initials at the foot of the entry.
30. All "stores for issue" are held to be in the
custody of the local head of the office or station at
which they are held, unless there be a duly-appointed
Storekeeper attached to such office or station. It
will, in either case, be the duty of the officer in
charge of such stores to see that they are secured
against loss or damage of any kind.
31. "Stores for issue" are to be issued only on the
authority of the permanent head of the department,
or of his delegate acting under regulations sanctioned
by the Minister controlling the department.
32. In any case in which the "stores for issue" are
in excess of, or are unsuited to, the requirements of
the office or department by which they are held,
and in any case in which such stores shall have
become unserviceable, it will be the duty of the
officer in charge forthwith to report the same to
the permanent head of his department.
33. Under authority to be obtained in each caso
from the permanent head of the department, but not
otherwise, "stores for issue" in excess of require-
ments, or which have been pronounced unsuitable,
may be transferred to some other office or depart-
ment, and under the like authority "stores for
issue" which have been condemned as unservice-
able may be sold or destroyed.
34. In all cases in which "stores for issue" are
alleged to be unserviceable, such stores shall be
surveyed before being condemned.
35. In the case of a transfer of excessive or unsuit-
able stores to another office or department, the receipt
of the officer to whose charge such stores are trans.