JUNE 14.] THE NEW ZEALAND GAZETTE. 2389

APPENDIX 1A—continued.

APPENDIX 2
(Referred to in paras. 13–17, 75–76).

INSTRUCTIONS FOR KEEPING EQUIPMENT LEDGERS.

1. The ledgers will contain a record of all permanent equipment received or issued. They will be balanced up to the 31st May in each year, and will be forwarded with the vouchers in support of the Ordnance Officer of the district before the 1st July. The vouchers will be laid flat in Equipment Ledgers.

2. Copies will be kept of all Equipment Ledgers sent for examination. Should any queries arise on the examination of the ledgers, copies of such queries and of the replies thereto will be retained by the Accountant, who will correct his copy of the ledger accordingly.

3. When equipment is transferred from one accountant to another, stock will be taken by the Board referred to in para. 13 of these regulations. Any stores found to be surplus will be brought on ledger charge by certificate receipt voucher, which will be signed by the officers who sign the certificate referred to in paras. 13 and 17. Deficiencies will be struck off charge and dealt with as laid down in King’s Regulations.

4. A balance will then be struck as directed in para. 15 of this appendix, which will show the total of each article of equipment for which the officer who takes over command is responsible.

5. The following certificate will then be furnished, and will accompany the equipment ledger when rendered for audit:—

“We certify, in accordance with para. 13 of the Equipment Regulations, that on the transfer of the equipment of the on the day of , the whole, in full or in part, was inspected by us, and has been found to be properly appropriated in good condition, and to agree, in the quantities and numbers of the several articles actually in possession, with those shown in the Equipment Ledger.

“President: . . . . . . .
“Members: . . . . . . .
. . . . . . .

“ . . . . . . ., Officer giving over Charge.
“ . . . . . . ., Officer taking over Charge.

6. O.C. detachments referred to in para. 87 of these regulations will render equipment accounts in accordance with these regulations, so long as they remain independently detached.

7. When a detachment of Infantry is attached to a unit (as in Coast Defence) the equipment will be transferred by voucher to the O.C. the unit, but will be accounted for by him in a separate ledger.

8. Upon such a detachment returning to its own unit, or being transferred to another unit, the Detachment Ledger will be closed and rendered for audit, together with its vouchers, to the Ordnance Officer of the district.

9. Stores supplied in sets, or as complete articles, for which a single heading is provided in the printed Equipment Ledger, will be so accounted for: thus, chests with tools will be shown as “Chests, tool, filled.” A certificate will be given at the end of the ledger by the C.O. that the sets and tool-chests are complete, and contain the articles that should be comprised in them as detailed in the regulations. When articles charged in detail are taken on in the Equipment Ledger as sets, reference will be given to the paragraph or table of the regulations which give the detail of the set. Articles drawn from the Ordnance Department to replace losses, &c., in these sets will be taken on charge in the ledger, and the corresponding articles paid for or returned to store will be written off under the same heading.

Transactions in component parts of complete articles will be recorded in the ledgers in the same way (but see para. 77).

If the two transactions do not occur in the same period of account, explanatory cross-references will be given on each of the vouchers concerned.

10. All transactions of receipt and issue that should be recorded in the ledgers will be posted therein as soon as possible after they occur, and will be supported by vouchers.

11. Vouchers for stores issued are called “issue vouchers,” and are posted on the right-hand or credit side. Vouchers for stores received are called “receipt vouchers,” and are entered on the left-hand or debit side of the ledger.