392

THE NEW ZEALAND GAZETTE.

[No. 17

Ministerial authority to be quoted.

Signature of claimant.

Contracts to be sent to Treasury.

Imprest advances for wages, travelling expenses, &c.

To be issued upon approved requisition.

Imprest moneys to be kept in bank.

Imprest Cash-book to be kept.

Imprestee to account to Treasury.

Vouchers or bank certificate wanting.

Bank certificate, and unpresented cheques.

Balance to be repaid on completion of service.

Receipts for passages, &c., on certain forms.

supplied, the bills which accompanied the goods shall be appended to the abstract.

86. Every Contingency Abstract must contain a reference to the general or special authority of the Minister for incurring the expenditure to which it relates.

87. Claims for contingent services or supplies, except where the latter are supported by bills of parcels, must, whenever practicable, be authenticated by the signature, opposite the total, of the claimant; and must in all cases be certified, in the case of stores, by the Storekeeper or officer responsible for their custody; and, in the case of services, by the officer in charge.

88. The Under-Secretary or Head of every Department shall send to the Treasury every contract entered into on behalf of the Government, or a certified copy or memorial of the same, immediately on its execution; and the Treasury shall forthwith send the same to the Audit Office for record therein.

IMPRESTS.

89. Advances by way of imprest will be made to public officers for payment of wages, the expenses of officers travelling on public service, jurors and witnesses in criminal prosecutions, and similar services which require disbursements to be made in prompt cash.

90. Imprests will be issued only upon a requisition in the form in the Eighteenth Schedule, made by or on behalf of the officer requiring the advance, stating his official designation and address, and the branch of the bank in which the money is to be lodged. The requisition must be addressed to the Under-Secretary or Head of his Department, who must note thereon the vote or other account authorised by Parliament against which it is to be charged. On approval by the Minister or the officer authorised by him, the requisition must be sent to the Audit Office, whence, when passed, it will be sent to the Treasury for payment.

91. Moneys issued to an Imprestee must be kept in the branch of the bank nearest to his office, in an account called “The Imprest Account of [naming the Imprestee],” to the credit of which account the money will be lodged by the Paymaster-General; except in the case of money required for travelling expenses, which may be paid to or retained in hand by the Imprestee. In all cases the Imprestee must forthwith send a receipt for the amount to the Paymaster-General in the form in the Eighteenth Schedule hereto.

92. Every Imprestee shall keep an Imprest Cash-book, in which he shall enter, in the order of date of each transaction, on the debit side, all moneys paid to him, or to his Imprest Account at the bank, by the Paymaster-General or any other person, and on the credit side all sums paid by him on the public service, or repaid to the Public Account. He shall balance his Imprest Cash-book on each day on which he is required to account, and shall obtain from the bank a certificate, in the form of the Twentieth Schedule hereto, of the balance at the credit of his official account at that date.

93. Every Imprestee shall account at the close of business on Saturday, and shall forward to the Treasury by the first mail after each accounting period a certified account in the form in the Nineteenth Schedule hereto for such period, accompanied by the bank certificate of the balance, and by vouchers (in the form provided by the Fourteenth or Fifteenth Schedules), properly receipted, for all sums expended during the period; and, in the case of payments to the Public Account, by the bank receipt for the same.

94. In case he has been unable to obtain the vouchers for any payments, or the bank certificate, the Imprestee shall notwithstanding forward his account at the time required; but shall attach thereto a statement of the vouchers or bank certificate wanting, and shall forward them by the earliest opportunity possible, noting upon each the date of the account in which the expenditure was shown.

95. When the balance as shown in the account differs from that certified by the bank, the Imprestee shall indorse on the bank certificate a list of the unpresented cheques representing such difference.

96. When an imprest is issued for any special or occasional service, the Imprestee shall repay to the Public Account any balance unexpended as soon as the service is completed.

97. Officers travelling on the public service must provide themselves with forms of receipt, to be obtained from the Storekeeper, and must take receipts thereon for passages by steamers, coach fares, horse-, cart-, and boat-hire, and every similar petty expense exceeding five shillings in amount.