Treasury Regulations: Deposits and Cash-books




Feb. 22.] THE NEW ZEALAND GAZETTE. 387

  1. Whenever any deposit, or part of a deposit, becomes transferable to revenue, the Receiver shall pay the amount into the Public Account, and shall pass it through his revenue Cash-book as moneys received in the ordinary way.

  2. As often as the balance at credit of the Receiver’s Deposit Account exceeds the sum of one hundred pounds, the Receiver shall forthwith pay the amount in excess of that sum to the bank for credit of the Receiver-General’s Deposit Account at Wellington, and shall obtain from the bank a receipt in the form in the Seventh Schedule hereto, which he shall forthwith forward to the Receiver-General together with a memorandum of particulars of the lodgment.

  3. The thirty-fourth and thirty-fifth Regulations shall not apply to deposits for duties of Customs, which the Receiver shall in every case repay in full to the depositor upon payment of the duties on account of which the deposit was made.

  4. As often as the balance at credit of the Receiver’s Deposit Account is insufficient to meet immediate claims thereon, the Receiver shall apply to the Receiver-General, by telegraph if necessary, for such sum as may be required to restore the balance to one hundred pounds (the maximum amount authorised to be retained), or to meet any claim in excess of that amount.

  5. Every Receiver who receives money by way of deposit shall keep a separate cash-book, to be called the Receiver’s Deposit Cash-book, in the form in the Eighth Schedule hereto, in which he shall enter on the debit side, under the proper date, in the order in which he receives it, every sum deposited with him, carrying out the totals of daily payments into the bank; and he shall enter on the credit side, in the order of payment, the sums paid to depositors or others, to the Receiver-General’s Deposit Account, or to the Public Account, carrying out the daily totals of such payments.

  6. Entries in the Deposit Cash-book of all sums received shall be numbered consecutively from one upwards; and on repayment of any deposit, or any part thereof, the number thereof shall be entered in the proper column on the credit side of the Cash-book.

  7. Every Receiver shall balance his Deposit Cash-book at the close of business on Saturday, and shall, by the first mail thereafter, transmit to the Receiver-General a copy of so much of it as he has not previously sent, accompanied by a bank receipt for each sum paid into the Deposit Account, and by the deposit or other receipt for each sum repaid to the depositor. He shall also transmit therewith a certificate by the bank of the balance of his Deposit Account in the form in the Eighth Schedule hereto, together with the declaration in the form in the same Schedule that the statement of account is complete and correct.

If during any period no deposits are received, the Receiver shall forward to the Receiver-General a “Nil” return, as provided in the twenty-fifth Regulation.

  1. In cases in which there is no bank in the neighbourhood of the Receiver, the deposits shall be dealt with as the Treasury may direct, and the balance of such deposits shall be ascertained and certified in such manner as the Treasury may further direct, and the Receiver will be instructed to modify the form of the certificate in the Deposit Cash-book accordingly.

Of Deposits with Receivers of Land and Gold Revenue for Surveys.

  1. When any survey in respect of which deposits are received is completed, the Chief Surveyor of the district shall forward to the Receiver an abstract in the form in the Fourteenth Schedule hereto, certified in the following manner, viz.:

(a.) In cases where the survey is made by the permanent staff of the Surveyor-General’s Department,—in favour of the Public Account.

(b.) In cases where the survey is made by some surveyor specially employed for the purpose,—in favour of the person so employed.

On these abstracts the Receiver shall note the amount and the date of receipt of each deposit, and shall forthwith forward such abstracts to the Surveyor-General for approval. The abstracts, upon being approved, shall be returned to the Receiver, who shall forthwith pay them out of his Deposit Account either to the Public Account or to the surveyor entitled, as the case may require. Any balance repayable to the depositor the Receiver shall thereupon refund to him.

When deposit transferable to revenue.

Balance in hand in excess of £100 to be paid to Receiver-General’s Deposit Account.

Regulations 34 and 35 not to apply to Customs.

When balance insufficient Receiver to apply to Receiver-General for remittance.

Receiver to keep Deposit Cash-book.

Entries in Deposit Cash-book to be numbered.

Receiver to forward copy of Deposit Cash-book to Receiver-General.

If no bank in neighbourhood, Receiver to account as directed.

Deposits in respect of land and goldfields revenue for surveys.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 1892, No 17





✨ LLM interpretation of page content

💰 Treasury Regulations: Accounting and Revenue (continued from previous page)

💰 Finance & Revenue
3 December 1891
Deposits, Revenue, Cash-books, Public Account, Bank, Receiver-General, Accounting, Regulations, Surveys, Land, Gold Revenue