MAR. 25.] THE NEW ZEALAND GAZETTE. 1107

TREASURY REGULATIONS.

each vote; and the Treasury may prescribe from time to time the
manner in which each Department of the public service shall keep
its accounts.

7. Where the word “Saturday” is used in these Regulations it
   Saturday to
   means the Saturday in each week, or the last Saturday of the period,
   mean the last
   for which the Accountant is required by the Treasury to account, as
   Saturday of
   the case may be.
   the accounting
   period.

8. Fractions of a penny shall not be included in any account.
   Fractions of
   a penny.

9. The forms of accounts to be used shall be those herein prescribed.
   Treasury may
   Other forms may be used so as to suit the special requirements of
   alter forms.
   any Department if approved by the Treasury, but not otherwise.

10. In any case which is not provided for by the Public Revenues
    In cases not
    Act, 1910, or by these Regulations, and in any case in which special
    provided for,
    circumstances may render it inconvenient for the public service that
    Receiver to
    these Regulations should be strictly observed, the accounting officer
    apply for
    shall apply to the Treasury for special instructions and shall be bound
    instructions.
    thereby.

11. The Minister of Finance may, by writing under his hand,
    Penalties
    may be im-
    direct a fine, not exceeding one pound, to be imposed on any officer
    posed by
    for the breach of any Regulation, or for error in any account, or who
    Minister of
    neglects to send in any account at the time or in the form required
    Finance.
    by these Regulations or by order of the Treasury, or who neglects
    to append thereto any vouchers, receipts, or other papers which
    are required to support such account. Any such fine may be re-
    covered by deducting the same from any salary or other moneys due,
    or which may become due, to such officer, or may be recovered as
    a debt owing to the Crown by such officer in any Court of competent
    jurisdiction, whether such officer shall or shall not have ceased to be
    in the public service.

12. Every public officer will be held personally responsible for any
    Officers liable
    loss which may accrue to the Government by reason of any default
    for losses
    or negligence in the fulfilment of the duties imposed upon him by the
    through
    Public Revenues Act, 1910, or by these Regulations, or by the instruc-
    negligence.
    tions he may from time to time receive from the Minister administering
    the Department to which he belongs, or from the Minister of Finance.

13. Every accounting officer not subject to the provisions of
    Treasury may
    Part III of the Civil Service Act, 1908, shall, if so required by the Treas-
    require officers
    sury, provide security for such sum and in such manner and form
    to provide
    as the Treasury directs for the due accounting for and payment of all
    security.
    moneys which come into his charge, custody, or control.

14. No accounting officer shall open any public or official account
    Accounts must
    in any bank, except as authorized by the Public Revenues Act,
    not be opened
    with the bank
    1910, or without the authority of the Treasury.
    without the
    authority of the
    Treasury.

15. In the event of any accounting officer being dispensed with,
    Treasury to
    receiving leave of absence, or otherwise being relieved of his duties,
    be notified of
    the Department concerned shall immediately inform the Treasury
    any change
    of the change, and also of the name of the officer (if any) who has
    of accounting
    been appointed to act in the place of the officer dispensed with or
    officers.
    relieved.

16. Every Receiver, Imprestee, or other officer on being relieved
    When
    of his duties shall make up to date, and duly transmit to the Treasury,
    Accountant
    all returns and statements required from him under these Regulations.
    relieved, to
    He shall also hand over to the relieving officer all cash, whether in
    send accounts
    to Treasury.