Every Receiver, Imprestee, or other officer responsible for the
receipt or payment of public moneys shall render accounts of the
same on such forms and in such manner as the Treasury determines
immediately at the conclusion of the following periods in each month:
First period, from the 1st to the 7th, inclusive; second period, from
the 8th to the 15th, inclusive; third period, from the 16th to the
23rd, inclusive; fourth period, from the 24th to the last day of the
month, inclusive: Provided that the Treasury may authorize other
periods for accounting, but no period shall exceed one calendar
month.

The Treasury shall send to the Audit Office not later than the
15th day of each month a return showing the name of every accounting
officer who has failed to send to the Treasury any account
or return which he is required to make; and the Audit Office, on
receiving the return, shall act thereupon as provided by section 14
of the Public Revenues Act, 1910; and all salaries or moneys that
may be or become due to the office who has failed to account may be
withheld by the Treasury until his accounts are rendered.

The accounts kept by the various Departments of the Public
Service shall be considered subsidiary to the system of Treasury
accounts, and the Treasury shall direct the manner in which each
Department shall keep its accounts. The necessary forms for all
books, accounts, and documents required by Departments for properly
carrying into effect the provisions of the Act shall be such only as
are prescribed or approved by the Treasury. Where not inconsistent
with these regulations the system of keeping Departmental accounts
and the books and forms to be used thereunder shall at all times be
subject to the control and supervision of the Treasury.

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

Permanent Heads of Departments are directed to provide copies of
these regulations for the use of officers under their control.
Officers whose duties are connected with the receipt and expenditure
of public moneys are required to acquaint themselves with these
regulations. Ignorance of their provisions will not be accepted in
extenuation of any breach thereof.

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

The Minister of Finance may, by writing under his hand, direct a
fine, not exceeding £1, to be imposed on any officer for the breach
of any regulation, or for error in any account, or he may direct the
Treasury to withhold payment of salary in any case where an officer
refuses or neglects to comply with Treasury or Audit requirements.
Any such fine may be recovered 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 in any Court of
competent jurisdiction, whether such officer shall or shall not have
ceased to be in the Public Service.

Every public officer will be held personally responsible for any
loss which may accrue to the Government by reason of any default or
negligence in the fulfilment of the duties imposed upon him by the
Public Revenues Act, or by these regulations, or by the instructions
he may from time to time receive from the Minister administering the
Department to which he belongs, or from the Minister of Finance.

Every accounting officer shall, if so required by the Treasury,
provide security for such sum and in such manner and form as the
Treasury directs for the due accounting for and payment of all
moneys which come into his charge, custody, or control.

No accounting officer shall open any public or official account
in any bank, except as authorized by the Public Revenues Act, or by
the Treasury.

In the event of any accounting officer being dispensed with,
receiving leave of absence, or otherwise being relieved of his
duties, the Department concerned shall immediately advise the
Receiver-General of the change, and also of the name of the officer
(if any) who has been appointed to act in his place.

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