390
THE NEW ZEALAND GAZETTE.
[No. 17

(1.) To satisfy himself of the identity of the person presenting the cheque;
(2.) To see that the final certificate on the abstract is filled in and signed;
(3.) That the number of the cheque coincides with that quoted in the abstract;
(4.) That the abstract is duly received by the payee or his authorised agent, and is stamped as required by law;
(5.) That the authority for payment to the agent, if any, is in proper form, and is stamped as required by law.

Payments to agents.
67. Claimants unable to present their cheques or give receipts in person may obtain countersignature on the authority of an order in one or other of the forms in the Sixteenth Schedule hereto. The special order must be on or attached to the abstract in each case. The general order will be recorded in the Treasury; but no payment will be made thereunder unless it is noted on the abstract that the money is payable to the agent named in the order; and the countersigning officer shall not sign the cheque unless the Treasury record number of the order is quoted on the abstract.

In the case of a “Special” or “General” authority given by a Maori, it must be certified on the authority by a Licensed Interpreter that he has translated the contents of the authority, and that the Maori understands the same.

Payments to attorneys or executors.
68. Payments may be made to persons authorised to receive money as attorney, executor, or administrator, on the production of the power of attorney, probate of the will, or letters of administration; and the countersigning officer shall note on the abstract that such instrument has been produced to him, and the date thereof; and, in case of a power of attorney, he shall satisfy himself that it has not been revoked.

Payments in certain cases to be witnessed. Received abstracts to be returned to Treasury.
69. The mark of any payee unable to write, and the mark or signature of every Maori, must be witnessed by a European other than the countersigning officer.

70. The countersigning officer must return all abstracts, when duly received, to the Treasury by the first following mail.

In the event of it being necessary to send an abstract out of his office in order to obtain a proper acquittance, it shall be the duty of the countersigning officer to keep a record of the same with the view of its being completed and returned to the Treasury.

Fly receipts to be taken in certain cases.
71. Where several claims are included in one abstract, and one or more cheques are not presented for countersignature within a month after the abstract has been received, the countersigning officer shall enter the particulars of the outstanding claim on a fly receipt in the form in the Seventeenth Schedule hereto, together with the number of the abstract, and shall take the receipt thereon when he countersigns the cheque, and shall write the words “Payable on fly receipt” on the abstract.

If cheques not presented within one month, abstracts to be returned.
72. The countersigning officer shall return to the Treasury every abstract of which the cheques are not presented for countersignature within one month after he has received such abstract, together with a memorandum stating the reason for the return of the unreceived abstract.

Countersigning officers should, whenever practicable, before returning the abstract, make inquiry of the payee or of his agent why the cheque has not been presented for countersignature.

Duplicate abstracts.
73. In the event of any abstract being lost, payment may be made on another abstract certified and approved in the same manner as the original; but such abstract must be marked “duplicate,” and must bear the certificate of the Paymaster-General that the claim has not been previously paid.

Countersigning officer to apply to Paymaster-General if in doubt as to receipt. Surcharges.
74. When any doubt or difficulty arises as to any receipt to be taken, the countersigning officer must apply to the Paymaster-General, who, after taking the opinion of the Controller and Auditor-General thereon, will issue his instructions accordingly.

75. The amounts of all abstracts insufficiently receipted or not returned to the Treasury will be surcharged by the Audit Office against the officer whose duty it was to obtain and forward to the Paymaster-General a sufficient receipt; and such surcharge will be discharged only in the manner provided by the Public Revenues Act.

OF THE PAYMENT OF SALARIES, PENSIONS, AND FIXED ALLOWANCES.

Authority for salary or allowance
76. Whenever any person is appointed to an office in the Public Service, or the salary or allowances of any person so employed is altered, it shall be the duty of the Under-Secretary or Head of