832
THE NEW ZEALAND GAZETTE.

ferred must be obtained before "writing off" the
articles from the Stores for Issue Account Book.

36. In the case of a sale of unsuitable or unservice-
    able stores, or of the destruction of condemned stores,
    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 stores from the "Stores for Issue Ac-
    count." But in no case are "stores for issue" to be
    "written off" the account except by such authority.

37. Sales of unsuitable 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 to the
    Receiver-General a bank receipt for the lodgment,
    together with the account sales of the auctioneer,
    with a reference to the authority directing such sale.

38. Every officer in charge of "stores for issue"
    shall forward to the Under Secretary or permanent
    head of his department a quarterly account of such
    stores, made up to the 31st March, 30th June, 30th
    September, and 31st December, in every year. Such
    account must specify in detail all stores for issue in
    his charge at the date of his last preceding return,
    the several articles received, issued, or written off
    since that date, and those remaining in charge at the
    date of the return.

39. This account must be made out from the
    "Stores for Issue Account Book," and must be sup-
    ported by a declaration, made and signed in the
    presence of a competent witness, that it agrees with
    the entries in the said account book, and that it
    contains a true and complete statement of all stores
    for issue received into, issued out of, or remaining
    in his custody, during the period to which such
    account shall relate.

40. All entries of stores issued or transferred must
    be vouched for by the authority for the issue or trans-
    fer, and by the receipt of the officer to whom they
    were so issued or transferred. All entries for stores
    sold must be vouched for by a reference to the
    account sales transmitted to the Receiver-General,
    and all entries for stores "written off" by a reference
    to the letter or memorandum authorizing the writing
    off.

41. On receipt of the account of any officer in
    charge of "stores for issue," the Under Secretary or
    officer in charge of the Stores for Issue Ledger shall
    compare the account with that ledger; and, after
    seeing that all stores for issue received, issued,
    transferred, sold, or written off during the period
    are correctly entered and properly vouched for, he
    shall enter in the ledger under their proper heads
    the total of all stores issued, transferred, sold, 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 Stores held by local Departments for their
own Consumption.

42. Stores for consumption will be deemed to be
    in the charge of the local head of the department by
    which they are held, and for the consumption of which
    they are intended, and it will be the duty of that officer
    to see that they are properly secured against all loss or
    damage, that they are applied strictly to the purposes
    for which they were placed in his charge, and, by
    close and constant supervision, to satisfy himself
    that they are consumed in the most economical
    manner.

43. "Stores for consumption" are to be indented
    for, issued, and accounted for in such manner as may
    be directed by the permanent head of the department
    in each case.

As to Departmental Property issued "on Service"
to Militia and Volunteers.

44. Arms and accoutrements, ordnance, and field
    equipage issued to Militia and Volunteers shall, for
    the purposes of these regulations, and notwithstand-
    ing such issue, be deemed to be departmental pro-
    perty in charge of the officer commanding the corps
    to which the issues were made, and shall be shown in
    the accounts of that officer as being in his charge,
    but "issued on service."

45. Officers in charge of "departmental property"
    "issued on service" will render half-yearly accounts
    of such property in the same manner as other officers
    in charge of "departmental property," supported by
    the like vouchers for all property sold, transferred,
    or written off.

As to the Audit of Accounts of "Departmental
Property" or "Stores for Issue."

46. On receipt of the account of any officer having
    charge of "office or departmental property," or of
    "stores for issue," the Controller and Auditor-General
    shall cause the accounts so rendered to be compared
    with the Departmental Property and Stores for Issue
    Ledgers kept in the office of the Under Secretary,
    or other officer, as referred to in these regula-
    tions, to see that the balance of property or stores
    at date of the previous return is correctly brought
    forward in such account; that all property or stores
    since received have been duly brought to account;
    that all property or stores issued, transferred, sold,
    or written off are correctly entered; that each trans-
    action is fully supported by the proper voucher; that
    the balance of property or stores in hand at date of
    the account is correctly stated and properly authen-
    ticated; that in all respects the account coincides
    with the Departmental Property or Stores for Issue
    Ledger; and that the proceeds of all stores sold, and
    the amount of all stores surcharged to officers, are
    received and brought to charge in the Receiver-
    General's Accounts.

47. It will be the duty of all officers in charge of
    "departmental property" or "stores" to afford all
    such information and assistance as the Controller
    and Auditor-General, or any Inspector or other
    officer appointed by him, may at any time require as
    to any stores which may have been or may be in his
    charge, or as to any account or other matter in any
    wise connected with the management of the public
    stores, or the inspection thereof.

Sub-Regulations and Instructions.

48. Heads of departments may make such additional
    regulations and may issue such instructions as to the
    receipt, custody, issue, sale, expenditure, and mode
    of accounting for public property and stores as, not
    being inconsistent with these regulations, may be
    found necessary for departmental purposes.

FORSTER GORING,
Clerk of the Executive Council.

Changing the Purpose of a Portion of a Reserve.

HERCULES ROBINSON, Governor.

WHEREAS by "The Public Reserves Act Amend-
ment Act, 1878," it is, amongst other things,
enacted that the Governor may declare his intention
to make, change, exchange, or alter the dedication of
any public reserve now or hereafter vested in Her
Majesty or the Governor for any of the purposes
named in Part II. of the Schedule to the said Act,
whether the same be granted or not; and, in the case of
any reserves made under the authority of section one
hundred and forty-four of "The Land Act, 1877," if