MAR. 25.] THE NEW ZEALAND GAZETTE. 1121

TREASURY REGULATIONS.

the Imprestee must forthwith send a receipt for the amount to the Paymaster-General in the form in the Eighteenth Schedule hereto.

103. 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 Imprest Account at that date.

104. Every Imprestee shall account at the close of business on each Saturday, or at such longer intervals not exceeding one month as the Treasury may sanction, 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 Thirteenth or Fourteenth 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.

105. 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 to which it belongs.

106. 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.

107. 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.

108. Direct advances from the Treasury by way of imprest may, however, be restricted, or partly restricted, to the Treasury Cashier, the Post and Telegraph Department, and the Government Railways Department; and payments for services under appropriations for which no special advances are issued may be made at the Post-office Money-order Office which is most convenient, on the certificates of local officers to be approved for each Department by the Treasury and notified to the Post Office. Individual officers to whom it is necessary to make advances can obtain them by means of Treasury credit-notes in the form in the Twenty-first Schedule.

109. Out of the moneys so issued to the Post Office and the Treasury Cashier, any special advance approved by the Treasury, on the application of an officer requiring it, may be made on a credit-note provided by the Treasury and presented by such officer.

The Treasury, on the receipt of an application for an imprest advance, will, if deemed advisable, furnish the officer to whom the advance is to be made with a credit-note, which will enable him to obtain from any Post-office Money-order Office, or from the Treasury Cashier, sums to the amount limited and within the time limited by such note. A receipt in the form in the Twenty-second Schedule must be supplied to the paying officer for each separate sum advanced,