Aug. 10.] THE NEW ZEALAND GAZETTE. 2625

135. Vouchers will be entered in the ledger as received, and will be numbered consecutively, in separate series for receipts and issues for each half-year.

In the event of its being necessary to put up with the account blank vouchers to account for missing vouchers, a brief explanation of the circumstances, signed by an officer, should be given on the blank vouchers. The addition of letters or sub-numbers to the voucher numbers is prohibited.

136. Should the stores not agree with the voucher, the actual number of the stores received will be entered in the ledger, and in returning the voucher the accountant will report the discrepancies to the officer in charge of barracks, who will communicate with the consignor in order that they may be adjusted; should any alterations in the vouchers be necessary, they will be made and initialled by the officer in charge of barracks, one copy of the correspondence being attached in support.

137. In any case in which the consignor and consignee cannot come to an agreement as to what numbers and descriptions of stores were actually sent, the former will forward the correspondence to the D.E.O.S. for disposal in accordance with the King’s Regulations, para. 1852.

138. No alterations are to be made in the figures on the vouchers, nor any remarks entered thereon, except as directed in para. 136.

139. On return of receipted vouchers for stores issued to another accountant, should the date and number of the voucher bringing the stores on charge not have been entered thereon, the accountant will at once take the necessary steps to have the required information inserted.

140. The ledger will be balanced and closed on the 30th April and 31st October in each year, and at a transfer of stores from one accountant to another.

Accounts.

141. When closed, book G. 51, together with the balance-sheet (book 51A) and the supporting vouchers, will be forwarded to the officer in charge of barracks, who will, after auditing and signing the account, forward the ledger to the A.D. of E. and O.S. for audit, after which the ledger will be returned to the officer in charge of barracks for transmission to the accountant, together with the vouchers and balance-sheet (book G. 51A). The actual number of articles found in store, the number representing the total charge, and any surpluses or deficiencies will be entered on the lines specially provided for transfers in the balance-sheet.

142. When expense-store ledgers (G. 51) or balance-sheet (G. 51A) are transmitted to the A.D. of E. and O.S. they will be accompanied by a statement showing the necessity for retention where the stocks of any items are considerably in excess of numbers on inventory, authority being quoted when such exists.

Furniture and Utensils Repair Account (G. 54).

143. Articles requiring repair, either by regimental artificer, by a contractor, or local tradesmen, or at ordnance workshops, will be entered in book G. 54 and signed for by the person receiving the same.

144. Before forwarding vouchers for payment the officer will satisfy himself that the numbers of articles returned agree with the entries in book G. 54, and that the work has been properly performed.

145. The accountant will use every endeavour to obtain the return of the stores sent for repair as soon as possible after they have been given out, and will bring any delay to the notice of the officer in charge of barracks.

Erasures.

146. No erasures will be permitted in any of the before-mentioned books, but should it be necessary to make any alteration, the figures will be ruled through in ink, and the correct figures inserted above, each alteration being duly initialled. Should any dispute arise owing to erasures having been made in the figures, the accountant will be held strictly responsible for any loss which may occur. All blank spaces will be ruled through.

Transfer of Expense Stores (Forts, &c., and Standing Camps).

147. When a transfer of the charge of expense stores from one accountant to another takes place, a complete stock-taking of all stores in charge of the accountant to be relieved will be held, in order that his responsibility may be determined, and that the stock for which the accountant taking over charge will be responsible may be ascertained.

148. The accountant about to be relieved, on receiving notification that a transfer is to be made, will at once cause all stores out for repair, &c., to be returned to store by the contractors. He will also arrange for all statements of rooms in occupation and inventories of hospitals, &c., to be verified and redated by the responsible officers.

149. When the officer in charge of barracks has satisfied himself that the instructions in paras. 147 and 148 have been complied with, he will make arrangements with the various C.O.s as for an annual inspection and stock-taking, and will stop all expense-stores transactions at the station during the transfer. He will then make an inspection of all stores in possession of the troops in barracks, hospitals, &c., and for this purpose will visit every room affected and check such inventory with the office records of inventories and make all necessary amendments. When this has been duly completed he will compare the office records with the pencil abstract referred to in para. 77, and, after it has been duly verified, will make a copy of it, which will be completed and totalled in ink before the commencement of the stock-taking.

150. The ledger G. 51 will then be closed and the remains carried out in the balance-sheet (G. 51A), which will serve as the transfer return, and underneath the ledger remain in the transfer return will be entered the total of the abstract of inventories.

151. Another copy of the balance-sheet will be used for stock-taking purposes, a separate line being used for each store, &c. The incoming accountant will count the different articles in the presence of the officer, who will himself enter the figures in the book in indelible pencil or ink. Under no circumstances should entries be made in this book by the accountant. The articles in each store will be counted by both outgoing and incoming accountants in the presence of the officer.

152. The totals of the actual number of articles as counted and shown in the balance-sheet (G. 51A) will be entered in one line in the transfer return mentioned in para. 150, underneath the total of the abstract of inventories on the line “Totals in store.” The totals in this line, together with the totals of the abstract of inventories, will form the charge of the new accountant, who will certify at the end of the document that he has been placed in possession of all the stores shown on the line on which that total is entered (line 4 of transfer return).

153. Should the counting occupy more than one day, the officer in charge of barracks will at the close of each day receive over and take charge of the keys of the storerooms until the counting is finished. The keys will not, however, be removed from the barracks, but will be placed under seal in charge of the nearest guard, so as to be available in case of fire.

154. The officer in charge of barracks will then cause this “charge” to be entered in the station ledger (G. 51) of the new accountant, who will certify at the end of the ledger that he has been placed in possession of all the stores entered therein.

155. In the transfer return will then be entered, on the next two lines to the “charge” of the new accountant, the stores surplus and deficient, which will be found by a comparison with the “charge” of the new accountant and the “remain” shown on the closing of the old account.

156. The officer in charge of barracks will make out a list of the stores so found surplus and deficient, which he will hand over to the outgoing accountant for his explanations.

157. The transfer returns will then be finally completed by being signed by the outgoing accountant and by the officer in charge of barracks, who will immediately audit the account and forward it with his observations to the A.D. of E. and O.S. In transmitting the documents a reference should be given in the letter to the G.O.C. reporting the steps taken with regard to any deficiencies (see para. 161, and King’s Regulations, para 668). The explanations of the outgoing accountant, referred to in para. 156, will be similarly transmitted when received. The accountant will be responsible for the deficiencies, and will be dealt with as laid down in King’s Regulations.

The A.D. of E. and O.S., after auditing, will forward the transfers through the O.C. District to the G.O.C.

Groups.

158. When a transfer of the charge of expense stores from one accountant to another takes place, the accountant about to be relieved will—

(a.) At once obtain from the officer or N.C.O. in charge of out-station a certificate to the effect that he is or is not in possession of articles shown on the inventories at his station.

(b.) The certificate will be attached to in support of stores shown on inventory at the particular station.

(c.) At accountant’s headquarters, the articles in each store buildings, &c., will be counted by both outgoing and incoming accountants in the presence of an officer, and the transfer carried out as laid down for forts, barracks, &c.

159. In no case will the transmission to the G.O.C. of the transfer documents be delayed beyond twenty-one days from the date of completion of transfer. When the outgoing accountant is about to be discharged the documents will be transmitted earlier if possible, in order that his responsibility may be at once determined.

160. No erasure of any description will be permitted in any of the documents connected with the transfer; should any alteration be necessary, the figures will be ruled through, and the correct figures inserted above, each alteration being initialled by the officer in charge of barracks and by the incoming accountant.

161. At all transfers the officer in charge of barracks should satisfy himself that there are no claims of contractors or others remaining unsettled, and a certificate that this has been done will be appended to the report referred to in para. 157,