APRIL 1.] THE NEW ZEALAND GAZETTE. 981

ACCOUNTS AND PUBLIC MONEYS.

36. In the matter of accounts and the collection and payment of public moneys, officers must conform strictly to the provisions of law and to such regulations and directions as may from time to time be issued by order of the Treasury.

37. A copy of the Public Revenues Act and of the Treasury Regulations shall be kept in every office for the use of officers receiving and paying public moneys.

OFFICERS NOT TO INCUR LIABILITY ON BEHALF OF THE GOVERNMENT, OR TO ALTER GENERAL CONDITIONS, ETC., OF CONTRACTS.

38. No officer shall be authorized to incur or shall attempt to incur any liability, or shall have authority to make or shall attempt to make any contract, on behalf of the Crown, or of the Government, or of any Department of the Public Service, without proper authority. The general conditions and forms of specifications of contracts, which may from time to time be prescribed for any Department, shall be strictly adhered to by the professional and other officers of such Department, unless in any special circumstances an alteration therein has been made, and approved, in writing, by the proper authority.

PART III.—DUTIES OF PERMANENT HEADS AND CONTROLLING OFFICERS.

RESPONSIBILITY OF PERMANENT HEAD.

39. The Permanent Head shall be responsible for the discipline, efficiency, and economical administration of the Department, and the officer in charge of a branch shall be responsible to the Permanent Head for the proper management of such branch.

Special attention is drawn to the necessity for—

(a.) Promoting efficiency and economy in the methods of working by the application of modern office methods and otherwise, in the number of officers employed, and in dealing with all Government property. Extravagance or waste of any description whatever must not be allowed.

(b.) Watching closely the volume of work performed, and reporting to the Commissioner any falling-off therein, whether temporary or otherwise ;

(c.) Encouraging officers to submit suggestions for increasing the efficiency of a Department or branch, or for diminishing the work and its cost ; and

(d.) Forwarding the original papers concerning all such suggestions to the Commissioner.

UNDERSTUDIES AND CHANGES OF DUTIES.

40. Heads of Departments shall, wherever practicable, keep specially in view the question of providing an understudy for each position. The duties of officers are to be frequently changed, provided that the safe working of a Department is not affected thereby. During the first week in December in each year returns are to be forwarded to the Commissioner, in a simple form, showing the extent to which this regulation has been observed.

VARIETY OF EXPERIENCE ESSENTIAL.

41. Cadets and junior officers are to be afforded every possible opportunity of gaining a complete knowledge of the Department in which they are employed, and are to be encouraged to learn the use of typewriters, adding-machines, and other office appliances, even if not actually engaged upon them in their daily work. They should not on any account be kept for a lengthened period in any one position or upon circumscribed duties; and if a change of duty is not available in a branch of a Department, arrangements must be made for a transfer to another branch of a Department. The progress of every cadet must be carefully watched.

During the first week in December in each year each Permanent Head will report to the Commissioner upon the effect of this regulation.

ANNUAL REPORT ON INDIVIDUAL OFFICERS.

42. On the 31st of January in every year the Permanent Head of each Department shall furnish to the Commissioner a report upon