442 THE NEW ZEALAND GAZETTE. [No. 30

51. Disbursements shall be made by cheque only, except in cases where the
    sums received are paid out on the same day. All sums disbursed shall be entered
    on the date and in the order of payment, and every such entry shall be vouched
    for by a receipt in the form in the Eleventh Schedule hereto, signed by the person
    to whom the money is paid.
    The thirty-first Regulation shall apply to Law Trust Deposits.
52. The Law Trust Cash-Book shall be made up at the close of business on
    Saturday, and the balance, if any, carried forward to the succeeding period. The
    balance must be stated so as to show the amount in the bank, the amount of
    unpresented cheques, and the moneys received after bank hours.
53. Every officer shall, by the first mail leaving after each Saturday, prepare
    and post to the Receiver-General a correct copy of so much of his Law Trust Cash-
    Book as he has not previously sent, and shall transmit therewith a certificate by
    the bank of the balance at credit of his account, a declaration in the form set
    forth in the Ninth Schedule hereto, the vouchers for the receipts and disbursements
    of the period, and a list of the unpresented cheques.

Receiver-General's Deposit Account.

54. The Receiver-General shall every Monday prepare and forward to the
    Audit Office a copy of so much of his Deposit Account as he has not previously
    sent, supported by the necessary vouchers.
55. The Receiver-General shall forward to the Audit Office day by day all
    copies of Receivers' Deposit Cash-books received by him, together with the vouchers
    in support thereof.

III. EXPENDITURE.
GENERAL.

56. All claims on the Government must be stated on an "abstract form" in
    one of the forms in the Twelfth and Thirteenth Schedules, or such other form as
    the Treasury may direct for special cases, and, after being certified by the proper
    officer, must be sent by him forthwith to the Under-Secretary or Head of the
    Department on account of which the expenditure is incurred.
57. Every such abstract must be stamped with the stamp of the Department,
    and signed by the Under-Secretary or other officer authorized by the Minister
    for the purpose, who shall at the same time fill in, in the proper place in the
    abstract, the vote and item, or other account authorized by Parliament, against
    which the same is to be charged. The abstract shall be then sent to the Audit
    Office, and when audited shall forthwith be sent on to the Treasury for payment
    or credit, as the case may be.
    Upon every abstract must be noted the date on which it was received at the
    head office.
58. A register of abstracts in the form in the Fourteenth Schedule shall be kept
    in each Department, in which shall be entered every abstract sent in to it for pay-
    ment, arranged in the alphabetical order of the several claimants. The register
    shall show the dates on which each abstract was received in the Department, and
    on which it was sent on for audit; and the dates on which, if returned for
    correction or otherwise, it was so returned, and re-sent for audit. It shall also
    be noted therein whether each claim is paid or cancelled. Abstracts for salaries
    shall be registered under the official designation of the certifying officers.
59. Officers certifying to abstracts will be held responsible for all errors in
    calculation.
60. Every abstract shall show the name of the officer appointed to counter-
    sign the cheque, and the branch of the bank on which the cheque is to be drawn.
61. Except where payments are directed to be made by an imprestee, all
    claims on the Government will be paid by cheque of the Paymaster-General drawn
    on the branch of the bank which is nearest to the residence of the payee, and will
    be sent to him from the Treasury direct. But such cheques become payable only
    on being countersigned by an officer appointed to do so.
62. The abstracts in respect of which cheques are issued will be sent to the
    countersigning officer, who will obtain the receipt of the payee thereon. It is
    the duty of the countersigning officer before countersigning any cheque—
    (1.) To satisfy himself of the identity of the person presenting the cheque;
    (2.) To see that the final certificate on the abstract is filled in and signed;
    (3.) That the number of the cheque coincides with that quoted in the
    abstract;
    (4.) That the abstract is duly receipted by the payee or his authorized
    agent, and is stamped as required by law.
63. Claimants unable to present their cheques or give receipts in person may
    obtain countersignature on the authority of an order in one or other of the forms