Mar. 30.] THE NEW ZEALAND GAZETTE 1215

the bank or in hand, stamps, license-forms, books, stores, and furniture
in his charge belonging to the Government, with a return of the same
signed by himself ; and a copy of so much of the said return as relates
to cash, stamps, and license and other forms of money-value, signed
by the outgoing and by the incoming officer, shall forthwith be transmitted to the Treasury, by whom it will be referred to the Audit Office.
When the absence of the officer is only temporary, this regulation
shall apply only so far as the Treasury directs.

17. Accounting officers shall, whenever called upon, submit their
    official cash, and all books of accounts, vouchers, and other official
    documents under their control or custody, for inspection, audit, and
    examination by any duly authorized officer, and shall render every
    assistance to such officer engaged in such inspection, audit, and
    examination.

II. REVENUE AND RECEIPTS.

GENERAL.

18. Every person collecting or receiving, or into whose possession
    or control any money comes which is payable into the Public Account
    or into any Deposit Account, is a Receiver within the meaning of
    the Public Revenues Act, and becomes thereby charged with all the
    liabilities imposed upon Receivers by the said Act.

19. When any person is appointed to any office whereby it becomes
    his duty to receive public moneys, the permanent head of the Department in which such appointment is made shall forthwith notify
    the Receiver-General, who shall advise the Audit Office accordingly.

20. Every Receiver shall, unless otherwise instructed by the
    Receiver-General, give to the person paying any money to the
    Public Account a receipt in the form approved by the Treasury.
    Receipts drawn in error must be cancelled and attached to their butts
    or carbon copies. Duplicate receipts must not be issued.

21. It is the duty of every Receiver to apply for printed forms
    of consecutively numbered receipts, for each of which the Receiver
    must account. Such receipts shall be issued only by direction of the
    Audit Office, to which all requisitions from Receivers of Revenue
    shall be addressed. The Government Printer shall forward to the
    Audit Office a copy of every invoice of receipts issued, specifying
    the name of the Receiver and the first and last printed numbers
    in each parcel. The Audit Office shall keep a register of the numbers
    of all receipt-forms sent to and accounted for by each Receiver.

22. Every Receiver shall prepare such bank receipts and lodgment
    slips as are required for signature at the bank, and shall number them
    in the proper place on the form consecutively from 1 upwards.

Duplicate bank receipts must not be given by the bank in respect
of payments to Public Account.

23. When moneys are received on account of rents or sales of
    Government property or otherwise as miscellaneous revenue, full
    particulars of the authority for such sales, the account sales, tenders,
    and contracts, if any, and other documents explaining the transactions,
    must be appended to the accounts of the Receiver.

24. Moneys received in satisfaction or on account of surcharges
    must be accompanied by a statement prepared by the officer surcharged, containing full particulars of the transactions in respect of
    which surcharge was made, together with a reference to the query
    or other communication directing such surcharge.

PAYMENT OF MONEYS INTO THE PUBLIC ACCOUNT.

25. The full amount of all collections of public moneys shall be
    paid into the Public Account at the bank, less auctioneers’ and other
    allowed charges on the sale of public property, and less such payments as collectors of revenue are required by special enactment or
    authority to pay out of their collections.

26. Every Receiver whose office is in a place where there is a
    branch of the bank shall, unless otherwise directed by the Receiver-General, pay the whole of his collections (except as provided in the
    last preceding regulation) into the bank day by day, and shall obtain
    from the bank a receipt in the form in the First Schedule hereto, and
    also an acknowledgment in a bank pass-book, or in such form as the
    Receiver-General may require; and should he receive any money too
    late for banking on any day he shall pay it in with his collections
    of the following day.