Mar. 30.] THE NEW ZEALAND GAZETTE. 1219

63. The balance in the custody of the Receiver shall be supported
    by a statement, to be furnished every accounting period, with the copy
    or abstract of the Deposit Cash-book.

Law Trust-moneys.

64. Every officer receiving law trust-moneys shall keep a Law
    Trust Cash-book in the form in the Seventh Schedule hereto. Under
    the head of “Receipts” he shall enter all such moneys coming into
    his hands under the proper date and in the order in which they are
    received, each entry being supported by a receipt in the form in the
    Eighth Schedule hereto, and duly certified.

65. The Receiver shall day by day pay all moneys as above
    received before the close of business, and which have not been paid
    to the persons entitled to receive them, into the bank to credit of
    an account in his name, called “The Law Trust Account of the
    [Naming the Court].” Any moneys received after bank hours shall be
    lodged in the bank on the following day.

66. Where an officer holds appointment under more than one
    Court he shall keep a Law Trust Cash-book and a Law Trust Account
    at the bank for each Court separately, or for all the Courts in one,
    as the Receiver-General may direct.

67. All sums disbursed shall be entered on the date and in the order
    of payment, and every such entry shall be vouched for by a receipt
    in the form in the Ninth Schedule hereto.

Regulation 46 shall apply to law trust-moneys.

68. The Law Trust Cash-book shall be made up at the close of
    business at the end of each accounting period, or at such longer
    intervals, not exceeding one calendar month, as the Receiver-General
    may direct, and the balance, if any, carried forward to the succeeding
    period. The balance must be stated so as to show the amount in the
    bank, the amount of unpresented cheques, and the moneys received
    after bank hours.

69. Every officer shall, by the first mail leaving after each
    accounting period, post to the Receiver-General a carbon copy,
    or abstract of so much of his Law Trust Cash-book as he has not
    previously sent, and shall transmit therewith a certificate by the
    bank of the balance at credit of his account, a statement in the form
    set forth in the Seventh Schedule hereto, the vouchers for the receipts
    and disbursements of the period, and a list of the unpresented cheques.
    If there have been no transactions during the period a “Nil” return
    shall be forwarded.

70. The Receiver-General may at any time require that any sum
    of money which has been paid into a Law Trust Account shall be paid
    into the Receiver-General’s Deposit Account, and the Receiver shall,
    when so directed, pay the amount to the bank for credit of the
    Receiver-General’s Deposit Account at Wellington, and shall obtain
    from the bank a receipt in the form in the Fifth Schedule hereto,
    which he shall forthwith forward to the Receiver-General, together
    with a memorandum of advice of the lodgment.

71. Whenever any sum of money in the Receiver-General’s
    Deposit Account is required for payment to the person entitled
    thereto, the Receiver shall apply to the Receiver-General, who will
    thereupon repay the amount so required to credit of the Receiver’s
    Law Trust Account.

Receivers’ Deposit Accounts.

72. The Receiver-General shall forward to the Audit Office day
    by day all copies of Receivers’ Deposit Cash-books received by him,
    together with the vouchers in support thereof.

III. EXPENDITURE.

GENERAL.

73. All claims on the Government must be entered on the voucher
    forms required by the Treasury, and, after being certified by the officer
    authorized to do so, must be sent by him in duplicate in the form
    approved by the Paymaster-General to the permanent head of the
    Department on account of which the expenditure is incurred. Provided
    that claims for expenditure not exceeding such amount as may be
    authorized by the Paymaster-General from time to time, and which
    do not require to be pre-audited, may be paid locally through the Post
    Office on the certificate of a duly authorized certifying officer.