Contingent Expenses.

1092. Accounts for advertising must not be paid without the
      certificate of the Advertising Department, and for this purpose
      should in all cases be sent to the Chief Accountant, General Post
      Office, after being certified by the Chief Postmaster, Telegraph
      Engineer, or Officer in Charge. The cost of all advertising must
      first be authorized by the Secretary.

1093. The readings of gas, electric-light, and water meters
      are to be checked by the local Public Works officer at offices where
      such officers are stationed before the claims are paid. At other
      offices meters will be checked by a responsible officer of the Department; all readings are to be recorded in a book kept for
      the purpose. Chief Postmasters and Officers in Charge may pay
      such claims without reference to the General Post Office. Sub-
      office claims will be authorized by the Chief Postmaster. The certificate should be amplified to read, “The reading of the meter
      as shown above is correct.”

1094. Claims for the payment of contingent services or supplies must be made out on a contingency abstract, on which must
      be set forth, in full, the particulars of the claim: in the case of
      services, the exact date or period of the service; and in the case
      of supplies, the date on which they were received, the quantities
      and prices of the several articles, and the purpose for which they
      were required; together with the name and postal address of the
      claimant.

1095. Chief Postmasters and Officers in Charge are authorized to pay all claims for contingent services which do not exceed £2 in amount, without prior authorization by the Secretary. This authority does not apply to claims for legal expenses, which must
      be submitted to the Secretary before payment is made.

1096. (a.) It is the duty of every public officer who is authorized to incur any expenditure on behalf of the Government to send
      in the abstract, in the case of services, immediately on the conclusion of the service, and, in the case of supplies, not later than
      the end of the month in which the supplies were received. Form
      P.O. 79A should be used when goods are ordered.

(b.) Every tradesman or other person supplying goods for
the service of the Government must send therewith a bill of parcels
stating the particulars and prices of the goods supplied, and accompanied by the order therefor; and any officer taking delivery of any goods not accompanied by such bill and order will
be held responsible for their cost. Such bills should be checked
against the order given on form 79A and any discrepancy explained. The officer must note on every such bill the date on
which it was received in his office.

(c.) Where the abstract comprises claims for several parcels
of goods supplied, the bills which accompanied the goods must be
appended to the abstract.

(d.) Every contingency abstract must contain a reference to
the general and special authority for incurring the expenditure
to which it relates.

1097. Claims for contingent services or supplies, except where
      the latter are supported by bills of parcels, must, whenever practicable, be authenticated by the signature (opposite the total) of
      the claimant; and must in all cases be certified, in the case of
      stores, by the Controller of Stores or officer responsible for their
      custody; and, in the case of services, by the officer in charge.
      The accounts for such services and supplies must be checked and
      certified by the officers authorized to incur the expenditure, and
      in all cases the certificate must be countersigned by the local depart-