APRIL 6.]
THE NEW ZEALAND GAZETTE.
445

the officer authorized by him, the requisition must be sent to the Audit Office,
whence, when passed, it will be sent to the Treasury for payment.

88. Moneys issued to an Imprestee must be kept in the branch of the bank Imprest
    nearest to his office, in an account called the Imprest Account of [naming the moneys to be
    Imprestee], to the credit of which account the money will be lodged by the Pay- kept in bank.
    master-General; except in the case of money required for travelling expenses,
    which may be paid to or retained in hand by the Imprestee. In all cases the
    Imprestee must forthwith send a receipt for the amount to the Paymaster-General
    in the form in the Seventeenth Schedule hereto.

89. Every Imprestee shall keep an Imprest Cash-Book, in which he shall enter, Imprest Cash-
    in the order of date of each transaction, on the debit side, all moneys paid to Book.
    him, or to his Imprest account at the bank, by the Paymaster-General or any other
    person, and on the credit side all sums paid by him on the public service, or repaid
    to the Public Account. He shall balance his Imprest Cash-Book on each day on
    which he is required to account, and shall obtain from the bank a certificate of
    the balance at the credit of his official account at that date.

90. Every Imprestee shall account at the close of business on Saturday, and Imprestee to
    shall forward to the Treasury by the first mail after each accounting period an account to
    account in the form in the Eighteenth Schedule hereto for such period, accom- Treasury.
    panied by a certificate in the same Schedule, and by the bank certificate of the
    balance, and by vouchers properly receipted for all sums expended during the
    period; and, in the case of payments to the Public Account, by the bank receipt
    for the same.

91. In case he has been unable to obtain the vouchers for any payments, Vouchers
    or the bank certificate, the Imprestee shall notwithstanding forward his account wanting.
    at the time required; but shall attach thereto a statement of the vouchers want-
    ing, and shall forward them by the earliest opportunity possible, noting upon
    each the date of the account in which the expenditure was shown.

92. When the balance as shown in the account differs from that certified Bank certi-
    by the bank, the Imprestee shall indorse on the bank certificate a list of the ficate, and
    unpresented cheques representing such difference. unpresented
    cheques.

93. When an imprest is issued for any special or occasional service, the Balance to be
    Imprestee shall repay to the Public Account any balance unexpended as soon as repaid on
    the service is completed. completion
    of service.

94. Officers travelling on the public service must provide themselves with Receipts for
    forms of receipt, to be obtained from the Storekeeper, and must take receipts passages, &c.,
    thereon for passages by steamers, coach-fares, horse-, cart-, and boat-hire, and on certain
    every similar petty expense exceeding five shillings in amount. forms.

95. Any person travelling on the public service, who is not in the receipt of
    salary or allowances, shall be allowed such travelling expenses as he shall certify to
    have actually incurred, and as shall be approved, in the case of members attending
    Parliament, by the Speaker of the Chamber of which he is a member, and in all
    other cases by the Minister of the Department authorizing the service; and shall
    support his claim by such vouchers only as the Speakers or Minister may require.

96. All salary and allowances payable to an Imprestee must be drawn from Imprestee not
    the Treasury direct in the ordinary way, and must not be paid out of his imprests, to pay his
    except in the case of officers electing to draw the daily allowance for travelling salary out of
    expenses authorized by the Civil Service Regulations or by the Minister of his his imprests.
    department.

97. All Imprestees' accounts shall, as soon as they are received in the Treasury, Accounts and
    be forwarded for notation to the Audit Office, which is expressly forbidden to vouchers to be
    pass any payment for salary or allowances to any Imprestee whose accounts are sent to Audit
    not received at the time required. (See section 79 of “The Public Revenues Office for
    Act, 1878.”) notation when
    received.

98. Where imprests are issued to Commissioners or other persons not in the Imprests to
    receipt of salary or allowances on the public service, such persons are required Commis-
    to account for the same in the manner set forth in these Regulations; and the sioners.
    Audit Office shall allow credit in their accounts for such sums only as shall be so
    accounted for and supported by such vouchers. This Regulation shall apply
    equally to members of Parliament when travelling upon other than their parlia-
    mentary duties.

99. The Audit Office shall, immediately after such notation, return the To be sent to
    accounts and vouchers to the Treasury, whence the vouchers will be distributed to Departments
    the several Departments for authorization. for authoriza-
    tion.

100. As soon as authorized, the vouchers shall be returned to the Treasury, and When autho-
     it shall be the duty of the Under-Secretary for each Department, or other officer rized, to be
     appointed to authorize vouchers, to forward to the Treasury every Monday morning returned to
     a schedule of all vouchers which have remained in the Department unauthorized Treasury.
     for fourteen days, stating the reasons for the delay in each case.