438

THE NEW ZEALAND GAZETTE. [No. 30

Saturday to
mean the last
Saturday of
the account-
ing period.
5. Where the word "Saturday" is used in these Regulations it means the
Saturday in each week, or the last Saturday of the period, for which the account-
ant is required by the Treasury to account, as the case may be.

Fractions of a
penny.
6. Fractions of a penny shall not be included in any account.

Treasury may
alter forms.
7. Any of the forms in the several schedules hereto may be altered by or
with the sanction of the Treasury, so as to suit the special requirements of any
department.

In cases not
provided for,
Receiver to
apply for in-
structions.
8. In any case which is not provided for by "The Public Revenues Act,
1878," or "The Public Revenues Act, 1882," cr by these Regulations, and in any
case in which special circumstances may render it inconvenient for the public
service that these Regulations should be strictly observed, the accounting officer
shall apply to the Treasury for special instructions and shall be bound thereby.

Penalties may
be imposed
by Treasurer.
9. The Colonial Treasurer may, by writing under his hand, direct a penalty,
not exceeding one pound, to be imposed on any officer for the breach of any Regu-
lation, or for error in any account, or who neglects to send in any account at the
time or in the form required by these Regulations or by order of the Treasury,
or who neglects to append thereto any vouchers, receipts, or other papers which
are required to support such account. Any such penalty may be recovered by
deducting the same from any salary or other moneys due, or which may become
due, to such officer, or may be recovered as a debt owing to the Crown by such
officer in any Court of competent jurisdiction, whether such officer shall or shall
not have ceased to be in the public service.

Officers liable
for losses
through negli-
gence.
10. Every public officer will be held personally responsible for any loss which
may accrue to the Government by reason of any default or negligence in the
fulfilment of the duties imposed upon him by the Public Revenue Acts of 1878
and 1882, or by these Regulations, or by the instructions he may from time to
time receive from the Minister administering the Department to which he belongs,
or from the Colonial Treasurer.

When Ac-
countant re-
lieved, to send
accounts to
Treasury.
11. Every Receiver, Imprestee, or other officer on being relieved of his duties
shall make up to date, and duly transmit to the Treasury, all returns and state-
ments required from him under these Regulations. He shall also hand over to the
relieving officer all cash, whether in the bank or in hand, stamps, license forms,
books, stores, and furniture in his charge belonging to the Government, with a
return of the same signed by himself; and a copy of so much of the said return
as relates to cash, stamps, and license and other forms of money-value, signed by
the outgoing and by the incoming officer, shall forthwith be transmitted to the
Treasury, by whom it will be referred to the Audit Office. When the absence of
the officer is only temporary, this Regulation shall apply only so far as the Treasury
directs.

II. REVENUE AND RECEIPTS.
GENERAL.

Definition of
Receiver.
12. Every person into whose possession or control any money comes which is
payable into the Public Account or into any Deposit Account is a Receiver
within the meaning of the Public Revenues Acts 1878 and 1882, and becomes
thereby charged with all the liabilities imposed upon Receivers by the said Acts.

Appointments
to be notified
to Treasury
and Audit.
13. When any person is appointed to any office whereby it becomes his duty
to receive public moneys, the Under-Secretary or Head of the Department in which
such appointment is made shall forthwith notify the same to the Treasury and to
the Audit Office.

Receivers to
give receipts
to persons
paying money.
14. Every Receiver shall, unless otherwise instructed by the Receiver-
General, give to the person paying any money payable to the Public Account a
receipt in the form in the First Schedule hereto, and shall send to the Treasury in
support of his accounts a copy of every such receipt, with a certificate signed by
the person paying in the money that such is a true copy of the receipt given to
him. The Receiver shall also file a third copy of such receipt in his office.

Bank receipts.
15. It is the duty of every Receiver to apply to the Treasury from time to time
for printed forms of receipts in triplicate, which will be issued in books, with num-
bered receipts, for each of which the Receiver must account. The Treasury may
alter the form of receipts in cases and in offices in which the above form is not
applicable. Forms spoiled in preparation of receipts must not be destroyed, but
must be attached to the next account.

16. Every Receiver shall prepare such bank receipts as are required for sig-
    nature at the bank, and shall number them in the proper place on the form con-
    secutively from one upwards, commencing on the first day of each financial year.

Vouchers for
miscellaneous
receipts to be
accompanied
by full par-
ticulars.
17. When moneys are received on account of rents or sales of Government
property or otherwise as miscellaneous revenue, full particulars of the authority
for such sales, the account-sales, tenders, and contracts, if any, and other docu-
ments explaining the transactions, must be appended to the accounts of the
Receiver.