AUG. 10.] THE NEW ZEALAND GAZETTE. 2627

APPENDIX 4.
Instructions for keeping Notebook used at Barrack Inspections or Marching-out Inspections.
(Referred to in para. 98.)

1. SEVERAL leaves at the beginning of each book should be reserved
   for "special notes," and the remainder of the book used for "room-
   to-room notes."

2. The "special notes" and "room-to-room notes" for each
   inspection will be headed with the following particulars :—

   Barracks.
   Date of inspection.
   Corps in occupation.
   Inspecting officer.

3. The portion of the book for "room-to-room notes" is ruled,
   and the entries should be made in the following manner :—

4. Articles not found in their proper place according to inventory
   will be shown as "D"—deficient; articles found out of their proper
   place will be shown as "S"—surplus; and on completion of the
   inspection the balance can be made as shown in the case of the meat-
   dish above; the surplus cancels an article of the same description.
5. Each book will be given an office number, and the period
   during which it has been in use will be written on the cover. The
   books will be preserved and handed over as office records.

APPENDIX 5.
Sales.
(Referred to in para. 127.)
GENERAL REGULATIONS.

1. THE only circumstances in which it is permissible to dispose
   of Army stores without previous reference to the G.O.C. are specifi-
   cally laid down in regulations. Warlike stores or serviceable uniform
   clothing will not in any case be disposed of without previous sanction.
2. The utmost vigilance will be exercised by all officers con-
   cerned in the question of sales, with a view to securing the greatest
   advantage to the Government in dealing with the goods, a reserve
   price being fixed in all cases of auction sales and in other cases
   when necessary.
3. Public advertisement to a reasonable extent should be made
   of the goods for disposal by the officer responsible for the sale.
4. In every case of sale, before parting with goods sold, the
   officer concerned will take steps to ensure that they have been
   paid for. This certificate will support the write-off of the stores in
   the accounts.
5. The cash debit voucher will in every case show the nature
   of sale, whether by auction, tender, or private treaty, and will be
   supported by a certificate from the responsible officer that the method
   of disposal was the most advantageous in the circumstances, and
   that the best prices obtainable were realized.
6. No officer or other person in the services of the Crown or
   in the departments of the Army will be permitted to purchase Army
   stores except as provided for in regulations.

SALES BY TENDER.
7. Forms of tender should be issued to likely contractors.
These should provide for—
(a.) Facility to firms tendering to inspect goods for sale.
(b.) Sale by lots, if the quantities offered for sale at one tendering
are large.
(c.) Payments before removal—the officer to whom payment
is to be made and the mode of payment to be stated.
Security for fulfilment of contract.
(d.) Removal within time fixed. Any articles not so removed
to be forfeited and resold and security forfeited. Loss,
if any, to be recovered from first buyer.
(e.) Goods to remain at buyers' risk until removal, and no
expense to be borne by Government, except such as may
be incurred in loading up when it is considered desir-
able that this should be carried out by the military.
(f.) Goods to be sold duty-free.

c

SALES BY AUCTION.

8. Only firms of the highest standing should be employed as
   auctioneers. An officer should attend the sale, and certify lots
   sold, and report in writing how the sale was conducted, such report
   to be attached to the cash debit voucher.
9. When stores are few and of small value, they may be disposed
   of by a subordinate in the presence of an officer who will certify
   the debit voucher. The subordinate will not be entitled to any
   remuneration.
10. When an auctioneer is employed, the officer in charge of
    the stores will (in conjunction with the auctioneer, if necessary)
    prepare an inventory or catalogue of the stores to be sold. The
    conditions of sale will be plainly stated thereon.
11. The auctioneer will recover the amounts due from pur-
    chasers and pay them over, less his agreed commission, to the
    officer supervising the sale, who will credit the amount in his
    accounts.

SALES TO PUBLIC BODIES.

12. Sales to Government, municipal, and local authorities may
    be made by special negotiation if circumstances justify this course,
    and the prices agreed on are advantageous.

SALES BY PRIVATE TREATY.

13. Sales by private treaty will not be made without the
    express sanction of the General Officer, and a special report of the
    circumstances attending each transaction will be attached to the
    accounts.
    If in any case it is considered necessary in the public interest,
    on grounds of very special urgency, to depart from this rule, an
    immediate application for the covering sanction of the G.O.C. will
    be made.

[Book G. 51A.
APPENDIX 6.
Form of Transfer Return of Expense Stores.
(Referred to in para. 150.)

1. Ledger remain .. .. .. .. .. ____
2. Abstract of inventories .. .. .. .. .. ____
3. Total in store .. .. .. .. .. ____
4. Total charge .. .. .. .. .. ____
5. Surplus .. .. .. .. .. .. ____
6. Deficient .. .. .. .. .. .. ____

NOTE.—The remain, line 1, is the charge as per account of the
outgoing accountant. Line 4 is the total of lines 2 and 3, and will
be the charge of the new accountant. The list of discrepancies
for explanation of outgoing accountant will be made up from lines
5 and 6.

APPENDIX 7.
List of Points for Special Inquiry by Inspecting Officers when making
Inspection of Expense Store.

1. Are the books, &c., enumerated carefully kept by the officers
   in charge of subdistricts and accountants respectively?
   And do the entries in the books kept show that they have
   been examined as directed?
2. Does the examination of books show that the charges to troops
   and for fair wear are reasonable?
3. Are the store-rooms and stores kept clean and in good order,
   with the articles properly arranged in accordance with the
   ledger headings?
4. Are the notices with reference to smoking and matches posted
   conspicuously in the storerooms?
5. Has stock of expense stores been taken within twelve months?
6. Has stock of items of expense stores been taken as directed in
   para. 25?
7. Are there stores of any kind on issue in excess of the schedules
   of barrack furniture without authority?
8. Are there any stores at the station surplus to requirements?
9. Are repairs to stores, &c., quickly and satisfactorily carried out,
   and are they done by artificers of units where practicable?
10. Are the instructions as to surveys of stores and the disposal of
    condemned articles properly carried out?
11. Are office records of inventories made out by "barrack account-
    ant," not "by units," and kept correctly?
12. Are all indents on contractors signed by an officer?

As witness the hand of His Excellency the Governor, this
fifth day of August, one thousand nine hundred and
sixteen, in the presence of—

J. ALLEN,
Minister of Defence.