June 29.] THE NEW ZEALAND GAZETTE. 2197

Cook Islands Treasury Regulations.

LIVERPOOL, Governor.
ORDER IN COUNCIL.
At the Government House at Wellington, this nineteenth day of June, 1916.

Present:
HIS EXCELLENCY THE GOVERNOR IN COUNCIL.

I, ARTHUR WILLIAM DE BRITO SAVILE, Earl of Liverpool,
Governor of the Dominion of New Zealand, acting by and
with the advice and consent of the Executive Council of the said
Dominion, do hereby, in pursuance of the authority conferred upon
me by section thirty-four of the Cook Islands Act, 1915, and of all
other powers and authorities enabling me in that behalf, make the
following regulations for the collection, receipt, expenditure, and
control of the public revenues of the Cook Islands, and for the audit
of the accounts of those revenues; and, with the like advice and
consent, I declare that the said regulations shall come into operation
on the first day of July, one thousand nine hundred and sixteen.

REGULATIONS.

1. These regulations may be cited as the Cook Islands Treasury Regulations, 1916.

2. In these regulations, unless a different intention appears,—
   “Public moneys” means moneys forming part of the public
   revenues of the Cook Islands, and includes all securities
   for such moneys.

“Treasurer” means, in respect of the Cook Islands Account
and all moneys attributable thereto, the person holding
office as Treasurer of Rarotonga; and means, in respect of
the Niue Island Account and all moneys attributable thereto,
the person holding office as Treasurer of Niue.

“Resident Commissioner” means, in respect of the Cook
Islands Account and of all moneys attributable thereto,
the Resident Commissioner of Rarotonga, or a deputy
Resident Commissioner lawfully acting in his place; and
means, in respect of the Niue Island Account and of all
moneys attributable thereto, the Resident Commissioner of
Niue, or a deputy Resident Commissioner lawfully acting
in his place.

“Accounting officer” means any person who is required to
render an account under these regulations, and includes
every person who is in any manner charged with the duty
of collecting, receiving, or expending, or who does actually
collect, receive, or expend, any public moneys.

“Auditor” means, in respect of the Cook Islands other than
Niue, any person appointed by the Governor as the Auditor
of the Cook Islands Account; and means, in respect of
Niue, any person appointed by the Governor as the Auditor
of the Niue Island Account.

3. The financial year shall commence on the 1st day of April and
   end on the 31st day of March, both of these days being included.

4. The Bank of New Zealand in the City of Auckland (hereinafter referred to as “the bank”) shall be the bank at which public
   moneys shall be kept.

5. Public moneys shall be kept in the bank in two bank accounts,
   to be distinguished as the Cook Islands Treasury Account and the
   Niue Island Treasury Account.

6. Public moneys belonging to the Cook Islands Account shall
   be credited to the Cook Islands Treasury Account, and moneys
   belonging to the Niue Island Account shall be credited to the Niue
   Island Treasury Account.

7. Moneys shall be withdrawn from the said bank accounts only
   by cheque signed by the Treasurer of Rarotonga or Niue, as the case
   may be, and countersigned by the Resident Commissioner. All such
   cheques shall be crossed “not negotiable.” Neither of such bank
   accounts shall be at any time overdrawn.

8. The Treasurer shall from time to time remit to the bank to
   the credit of the appropriate account such public moneys as in his
   opinion are not required in the Cook Islands for immediate disbursement.