Feb. 22.] THE NEW ZEALAND GAZETTE. 391

the Department forthwith to send to the Audit the authority in writing given by the Minister administering the department for such salary or alteration of salary or allowance; and the Audit Office shall record the amount named in such authority as the salary or allowance payable to such person from and after the date named therein, until altered in like manner. The Audit Office shall pass no abstract for payment of salary or allowance except in accordance therewith.

77. All abstracts of salaries, pensions, and fixed allowances shall be sent to the Under-Secretary or Head of his Department by the officer whose duty it is to prepare them; when payable monthly, during the first week of the month to which they relate, and when payable quarterly, during the first week of the last month of the quarter to which they relate. Abstracts for fees retained as salary must be sent in during the first week after the period to which they relate. (See Regulation 26.) Abstracts for pensions which are payable in advance may be forwarded to the head office at any time after the commencement of the period for which they are payable.

78. Salaries and pensions which are payable by cheques on different branches of the bank must be entered on separate abstracts for each branch.

79. The abstract must state the first and last day of the period of service, and both must be included in the calculation.

One month’s pay at an annual salary must be calculated at one-twelfth part of such salary. Pay for a broken part of a month must be computed by multiplying the month’s pay by the number of days in the broken part, and dividing it by the number of days in the month.

Where wages or allowances are fixed by the day, the total number of days within the period must be taken, unless it is stated that working days only are to be allowed.

80. Where fees received are authorised to be retained as salary, the actual sum received as fees in the period to which the amount relates must be stated in the abstract as the salary for such period.

81. Abstracts which have been “provisionally certified,” as provided in the form in the Thirteenth Schedule, must not be “finally certified” before the last day of the month, or other period when the service is completed; and a cheque must not be countersigned until the abstract is so “finally certified.”

82. In cases in which the service for which an abstract has been “provisionally certified” is not completed, the certifying officer shall prepare an amended abstract, and forward it to the Under-Secretary or Head of his Department for approval; but, before doing so, the certifying officer shall require the original cheque to be given up, which he shall countersign and shall forthwith pay into the Public Account, forwarding the bank receipt, together with the original abstract, to the Paymaster-General.

OF THE PAYMENT OF CLAIMS FOR CONTINGENT SERVICES OR SUPPLIES.

83. Claims for the payment of contingent services or supplies must be made out on a Contingency Abstract, in the form in the Fourteenth Schedule hereto, on which must be set forth in full the particulars of the claim;—in the case of services, the exact date or period of service; and in the case of supplies, the date on which they were received, the quantities and prices of the several articles, and the purpose for which they were required, together with the name and postal address of the claimant.

84. It is the duty of every public officer who is authorised to incur any expenditure on behalf of the Government to send in the abstract, in the case of services, immediately on the conclusion of the service, and in the case of supplies, not later than the end of the month in which the supplies were received. In the case of invoices, freight-charges, and other payments which require to be made before the goods are received, the abstracts must be provisionally certified, and must be accompanied by the bills of lading or other sub-vouchers in support of the claim.

85. Every tradesman or other person supplying goods for the service of the Government shall send together therewith a bill of parcels stating the particulars and prices of the goods supplied; and any officer taking delivery of any goods not accompanied by such bill will be held responsible for their cost.

The officer must note on every such bill the date on which it was received in his office.

Where the abstract comprises claims for several parcels of goods

to be sent to Audit by departments.

Abstracts to be in prescribed form, &c.

Separate abstracts for each bank.

How pay and allowances to be calculated.

Fees retained as salary.

Abstracts to be finally certified.

Cases of non-completion of service.

Particulars to be set forth in full in abstract.

Abstracts to be sent in immediately on completion of service.

Tradesman to supply bill of parcels.