Feb. 22.] THE NEW ZEALAND GAZETTE. 389

55. Every officer shall, by the first mail leaving after each accounting period, 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 Tenth Schedule hereto, the vouchers for the receipts and disbursements of the period, and a list of the unpresented cheques.

56. The Receiver-General may at any time require that any sum of money which has been paid into a Receiver’s Law Trust Deposit Account shall be paid into the Receiver-General’s Deposit Account, and the Receiver shall, when so directed, pay the amount 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.

57. Whenever any sum of money in the Receiver-General’s Deposit Account is required for payment to the person entitled thereto, the Receiver shall apply, by telegraph if necessary, to the Receiver-General, who will thereupon repay the amount so required to credit of the Receiver’s Law Trust Deposit Account.

Receiver-General’s Deposit Account.

58. 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.

59. The Receiver-General shall once in every month 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.

III. EXPENDITURE.

GENERAL.

60. All claims on the Government must be stated on an “abstract form” in one of the forms in the Thirteenth and Fourteenth 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.

61. Every such abstract must be stamped with the stamp of the department, and signed by the Under-Secretary or other officer authorised 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 authorised by Parliament, against which the same is to be charged. The abstract shall without delay be 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 by the certifying officer, and also at the head office.

62. A register of abstracts in the form in the Fifteenth Schedule shall be kept in each department, in which shall be entered every abstract sent in to it for payment, 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.

63. Officers certifying to abstracts will be held responsible for all errors in calculation.

64. Every abstract shall show the name of the officer appointed to countersign the cheque, and the branch of the bank on which the cheque is to be drawn.

65. Except where payments are directed to be made by an imprestee, all claims on the Public Account 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.

66. 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—

Copy of cash-book to be forwarded to Receiver-General.

Moneys may be paid into the Receiver-General’s Deposit Account.

Reimbursements may be applied for by telegraph.

Receiver-General to forward Deposit Cash-books.

Receiver-General to forward account to Audit Office.

Claims, in regulation-form, to be sent to Head of Department.

Claims to be approved and audited before payment.

Register of claims received to be kept.

Officers responsible for errors.

Abstract to show branch of bank, &c.

Payments to be made by cheque of Paymaster-General.

Duty of officer appointed to countersign cheque.