1118
THE NEW ZEALAND GAZETTE.
[No. 24

TREASURY REGULATIONS.

Fly receipts
to be taken in
certain cases.
81. Where several claims are included in one abstract, and one or
more cheques are not presented for countersignature within a month
after the abstract has been received, the countersigning officer shall
enter the particulars of the outstanding claim on a fly receipt in the
form in the Seventeenth Schedule hereto, together with the number of
the abstract, and shall take the receipt thereon when he countersigns
the cheque, and shall write the words “Payable on fly receipt” on
the abstract.

If cheques
not presented
within one
month, ab-
stracts to be
returned.
82. The countersigning officer shall return to the Treasury every ab-
stract of which the cheques are not presented for countersignature with-
in one month after he has received such abstract, together with a memo-
randum stating the reason for the return of the unreceived abstract.
Countersigning officers should, whenever practicable, before re-
turning the abstract, make inquiry of the payee or of his agent why
the cheque has not been presented for countersignature.

Duplicate
abstracts.
83. In the event of any abstract being lost, payment may be
made on another abstract certified and approved in the same manner
as the original. Duplicate accounts must not be prepared except
when the original has been lost or mislaid. If it is necessary to certify
a duplicate account, the certifying officer should explain on the back
thereof the reason for the non-production of the original, and shall,
after due inquiry, certify that the claim has not been paid. Such
duplicate account shall have the words “Duplicate, see indorse-
ment” written across the face of it, and must bear the certificate of
the Paymaster-General that the claim has not been previously paid.

Countersigning
officer to apply
to Paymaster-
General if in
doubt as to
receipt.
84. When any doubt or difficulty arises as to any receipt to be
taken, or payment to be made, the countersigning officer must apply
to the Paymaster-General, who, after taking the opinion of the Con-
troller and Auditor-General thereon, will issue his instructions accord-
ingly.

Surcharges.
85. The amounts of all abstracts insufficiently receipted or not
returned to the Treasury will be surcharged by the Audit Office against
the officer whose duty it was to obtain and forward to the Paymaster-
General a sufficient receipt; and such surcharge will be discharged
only in the manner provided by the Public Revenues Act, 1910.

OF THE PAYMENT OF SALARIES, PENSIONS, AND FIXED ALLOWANCES.

Authority for
salary or
allowance to
be sent to
Audit by
Departments.
86. Whenever any person is appointed to an office in the public
service, or the salary or allowances of any person so employed is
altered, it shall be the duty of the head of 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 not pass any abstract for payment of salary or
allowance except in accordance therewith.

Abstracts to
be in pre-
scribed form,
&c.
87. All abstracts of salaries, pensions, and fixed allowances shall
be sent to the 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