434
THE NEW ZEALAND GAZETTE.
[No. 9

341. The capitation allowance shall be kept in a separate account in a bank, and kept distinct from any private accounts of the unit or company, and an annual account of its expenditure in accordance with Regulation No. 337 shall be rendered to the Under-Secretary for Defence by Os.C. the Districts (duly supported by vouchers) not later than the 31st day of March in each year.

342. An annual debit and credit account shall be kept by the Government with each Volunteer unit or company, and, after the receipt of the nominal return showing the number of efficient Volunteers for whom the capitation grant is admissible, the unit or company to which the return relates shall be credited with the full amount of capitation accruing to it, and shall be debited with the cost of any material or uniforms supplied to or obtained for it, and for ammunition or other stores purchased from the Government, and for the value of any article of equipment lost or damaged whilst on issue to such company.

343. Two copies of the debit account shall be forwarded by the Under-Secretary for Defence to the O.C. the unit or company through the O.C. the District: one of the copies to be returned to the Under-Secretary for Defence, with an acknowledgment from the O.C. the unit or company of the correctness of the account, together with any counter-statement he may consider necessary; the other copy to be retained as record for the unit or company, and as a voucher in support of the annual statement of accounts.

344. If in the annual debit and credit account of any unit or company a balance remains to its credit, it shall be paid by the Treasury to the bank where the funds of the unit or company are deposited. If it is shown that a debit balance remains, the amount must be either paid to the Colonial Treasurer by the O.C. the unit or company, on or before the 15th day of March following, or be carried on to the next year’s account, as may be decided by the Under-Secretary for Defence.

345. Whenever any Volunteer unit or company which is about to be disbanded is indebted to the Government, the amount due by it must be paid to the Colonial Treasurer by the O.C. before it is disbanded.

346. No claim for capitation shall be admitted for any company whose strength is below the minimum establishment on the last day of the Volunteer year.

347. No claim for capitation shall be admitted for any company unless three-fourths of the minimum strength qualify therefor as herein provided.

348. Applications for advance of capitation shall not be considered unless under urgent circumstances, which must be indorsed by the O.C. the District, and in no case can they be entertained until the Defence estimates for the financial year have been passed by Parliament.

349. Capitation allowance is not granted to officers holding honorary rank except quartermasters, nor to unattached officers or officers on the retired list.

350. Any officer making a false return, whether from fraud or negligence, will be liable to dismissal from the Force, and to the penalty provided for by section 108 of the Defence Act.

351. Nominal and capitation rolls of units or companies are to be prepared according to ranks and in alphabetical order.

352. Capitation rolls, whether the corps is efficient or non-efficient, are to be made out in duplicate, one for transmission to the Under-Secretary for Defence, and the other for record in the District Office.

353. The several headings in the capitation roll are to be correctly and carefully filled in, and each roll is to be accompanied by a Treasury contingency voucher made out in favour of the unit or company, which is to be signed by the O.C. as applicant, and certified to by the O.C. the District. Any charges debited against capitation are to be deducted in the body of the voucher from the amount earned, and the balance thus remaining will represent the sum the unit or company shall be entitled to receive.

354. Capitation rolls, after being carefully checked, accompanied by the annual account of receipts and expenditure referred to in Regulation No. 341, are to be transmitted by the O.C. the District to the Under-Secretary for Defence not later than the 31st March in each year.

355. Forms of capitation rolls, &c., will be supplied on application to the District Office.