444
THE NEW ZEALAND GAZETTE.
[No. 30

One month's pay at an annual salary must be calculated at one-twelfth part
of such salary. Pay for a broken part of a month must be computed by multiply-
ing the month's pay by the number of days in the broken part, and dividing it by
the number of days in the month.
Where wages or allowances are fixed by the day, the total number of days
within the period must be taken, unless it is stated that working days only are to
be allowed.

Fees retained
as salary.
77. Where fees received are authorized to be retained as salary, the actual
sum received as fees in the period to which the amount relates must be stated in
the abstract as the salary for such period.

Abstracts to
be finally
certified.
78. Abstracts which have been "provisionally certified," as provided in the
form in the Twelfth Schedule, must not be "finally certified" before the last day
of the month, or other period when the service is completed; and a cheque must
not be countersigned until the abstract is so "finally certified."

Cases of non-
completion of
service.
79. In cases in which the service for which an abstract has been "provision-
ally certified" is not completed, the certifying officer shall prepare an amended
abstract, and forward it to the Under-Secretary or Head of his Department for
approval; but, before doing so, he shall require the original cheque to be given
up, which he shall countersign and shall forthwith pay into the Public Account,
forwarding the bank receipt, together with the original abstract, to the Paymaster-
General.

Particulars to
be set forth
in full in
abstract.
OF THE PAYMENT OF CLAIMS FOR CONTINGENT SERVICES OR SUPPLIES.
80. Claims for the payment of contingent services or supplies must be made
out on a Contingency Abstract, in the form in the Thirteenth Schedule hereto, on
which must be set forth in full the particulars of the claim;—in the case of
services, the exact date or period of service; and in the case of supplies, the date
on which they were received, the quantities and prices of the several articles, and
the purpose for which they were required, together with the name and postal
address of the claimant.

Abstracts to
be sent in
immediately
on completion
of service.
81. It is the duty of every public officer who is authorized to incur any
expenditure on behalf of the Government to send in the abstract, in the case of
services, immediately on the conclusion of the service, and in the case of supplies,
not later than the end of the month in which the supplies were received. In the
case of invoices, freight-charges, and other payments which require to be made
before the goods are received, the abstracts must be provisionally certified, and
must be accompanied by the bills of lading or other sub-vouchers in support of
the claim.

Tradesman to
supply bill of
parcels.
82. Every tradesman or other person supplying goods for the service of the
Government shall send together therewith a bill of parcels stating the particulars
and prices of the goods supplied; and any officer taking delivery of any goods
not accompanied by such bill will be held responsible for their cost.
The officer must note on every such bill the date on which it was received
in his office.

Where the abstract comprises claims for several parcels of goods supplied, the
bills which accompanied the goods shall be appended to the abstract.

Ministerial
authority to
be quoted.
Signature of
claimant.
83. Every Contingency Abstract must contain a reference to the general or
special authority of the Minister for incurring the expenditure to which it relates.
84. Claims for contingent services or supplies, except where the latter are
supported by bills of parcels, must, whenever practicable, be authenticated by the
signature, opposite the total, of the claimant; and must in all cases be certified, in
the case of stores, by the Storekeeper or officer responsible for their custody; and,
in the case of services, by the officer in charge.

Contracts to
be sent to
Treasury.
85. The Under-Secretary or Head of every Department shall send to the
Treasury every contract entered into on behalf of the Government, or a certified
copy or memorial of the same, immediately on its execution; and the Treasury
shall forthwith send the same to the Audit Office for record therein.

IMPRESTS.
86. Advances by way of imprest will be made to public officers for payment of
Imprest
advances for
wages, travel-
ling expenses,
&c.
wages, the expenses of officers travelling on public service, jurors and witnesses in
criminal prosecutions, and similar services which require disbursements to be made
in prompt cash.

To be issued
upon approved
requisition.
87. Imprests will be issued only upon a requisition in the form in the Seven-
teenth Schedule, made by or on behalf of the officer requiring the advance, stating
his official designation and address, and the branch of the bank in which the money
is to be lodged. The requisition must be addressed to the Under-Secretary or Head
of his Department, who must note thereon the vote or other account authorized by
Parliament against which it is to be charged. On approval by the Minister or