Feb. 22.] THE NEW ZEALAND GAZETTE. 393

98. Any person travelling on the public service, who is not in the receipt of salary or allowances, shall be allowed such travelling expenses as he shall certify to have actually incurred, and as shall be approved, in the case of members attending Parliament, by the Speaker of the Chamber of which he is a member, and in all other cases by the Minister of the Department authorising the service; and shall support his claim by such vouchers only as the Speakers or Minister may require.

Unsalaried persons to be paid actual travelling expenses.

99. All salary and allowances payable to an Imprestee must be drawn from the Treasury direct in the ordinary way, and must not be paid out of his imprests, except in the case of officers electing to draw the daily allowance for travelling expenses authorised by the Civil Service Regulations or by the Minister of his department.

Imprestee not to pay his salary out of his imprests.

100. All Imprestees’ accounts shall, as soon as they are received in the Treasury, be forwarded for notation to the Audit Office, which is expressly forbidden to pass any payment for salary or allowances to any Imprestee whose accounts are not received at the time required. The Treasury may, however, extend the time within which the account is required to be sent, such extension of time to be notified to the Audit Office. (See section 87 of “The Public Revenues Act, 1891.”)

Accounts and vouchers to be sent to Audit Office for notation when received.

101. Where imprests are issued to Commissioners or other persons not in the receipt of salary or allowances on the public service, such persons are required to account for the same in the manner set forth in these Regulations; and the Audit Office shall allow credit in their accounts for such sums only as shall be so accounted for and supported by such vouchers. This Regulation shall apply equally to members of Parliament when travelling upon other than their parliamentary duties.

Imprests to Commissioners.

102. The Audit Office shall, immediately after such notation, return the accounts and vouchers to the Treasury, whence the vouchers will be distributed to the several Departments for authorisation. As soon as authorised, the vouchers shall be returned to the Treasury to be dealt with.

Vouchers to be sent to departments for authorisation and return to Treasury.

103. The Treasury shall send the authorised vouchers as soon as received to the Audit Office for examination; and, when passed, they shall be returned to the Treasury for entry to the credit of the Imprestee.

Authorised vouchers to be sent by Treasury to Audit.

104. Every Imprestee is a debtor to the Crown for all moneys imprested to him for which he has not received credit in the manner above provided.

Imprestee debtor to Crown.

TRANSFERS.

105. Vouchers for the transfer of expenditure from one vote or account to another are to be forwarded by the Department claiming credit to the Department whose votes are to be charged. Such vouchers must be in one or other of the abstract forms in the Thirteenth or Fourteenth Schedules hereto, and must be approved and completed in every respect as if the claim had to be paid out of the Public Account.

Vouchers for transfer.

106. When approved the vouchers must be sent to the Treasury, whence, if the proposed transfers are agreed to, they will be forwarded to the Audit Office for examination prior to being entered in the Treasury books.

To be sent to the Treasury, and audited before entry.

IV. POST OFFICE ACCOUNTS.

107. All moneys paid to or by Postmasters are to be paid into the Post Office Account, and accounted for under the regulations and instructions for the time being in force for the management of the Post Office, subject, so far as relates to the receipt and payment of public moneys, to the approval of the Treasury.

Moneys received by Postmasters to be paid to Post Office Account.

All revenues so received by Postmasters will be accounted for to the Treasury and paid over to the Public Account by the Postmaster-General at such times as the Treasury directs.

And paid to Public Account by Postmaster-General.

Subject to this Regulation, and when not inconsistent therewith, Parts I., II., and III. of these Regulations shall apply to all officers in the service of the Post Office.

Foregoing regulations to apply to Post Office.

V. RAILWAY ACCOUNTS.

108. The receipts and payments in the Department of the Working Railways are to be dealt with in accordance with the regulations and instructions for the time being in force for the management of the railways, subject, so far as relates to the receipt and payment of public moneys, to the approval of the Treasury.

Railway regulations to apply to moneys in the Railway Department,