384

Names of
Accountants
in arrear to
be sent to the
Audit Office.

Saturday to
mean the last
Saturday of
the account-
ing period.
Fractions
of a penny.
Treasury may
alter forms.
In cases not
provided for,
Receiver to
apply for
instructions.

Penalties
may be
imposed by
Treasurer.

Officers
liable for
losses
through
negligence.

Treasury to
be notified of
any change
of accounting
officers.

When
Accountant
relieved, to
send accounts
to Treasury.

Definition
of Receiver.

Appoint-
ments to be
notified to
Treasury and
Audit.

THE NEW ZEALAND GAZETTE.

Saturday or fourth Saturday thereafter. And an account shall be
made up on the last day of each financial year for the broken period
after the then last account.

5. The Treasury shall send to the Audit Office every week a
   return showing the name of every Accountant or officer who has
   failed for more than one week after the expiration of the accounting
   period to send to the Treasury any account or return which he is
   required to make; and the Audit Office, on receiving the return,
   shall act thereupon as provided by the 87th section of "The Public
   Revenues Act, 1891."

6. 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 accountant is required by the Treasury to
   account, as the case may be.

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

8. 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.

9. In any case which is not provided for by "The Public Revenues Act, 1891," or 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.

10. 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 Regulation, 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.

11. 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 Revenues Act, 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.

12. In the event of any accounting officer being dispensed with,
    receiving leave of absence, or otherwise being relieved of his duties,
    the department concerned shall immediately inform the Treasury
    of the change, and also of the name of the officer (if any) who has
    been appointed to act in the place of the officer dispensed with or
    relieved.

13. 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 statements 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.

14. 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
    Act, 1891," and becomes thereby charged with all the liabilities
    imposed upon Receivers by the said Act.

15. 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.

[No. 17