Mar. 6.] THE NEW ZEALAND GAZETTE. 641

Regulations.—Education Board Accounts.

LIVERPOOL, Governor-General.

ORDER IN COUNCIL.

At the Government Buildings at Wellington, this third day of March, 1919.

Present:

THE HONOURABLE SIR JAMES ALLEN, K.C.B., PRESIDING IN COUNCIL.

IN pursuance and exercise of the powers and authorities vested in him by the Education Act, 1914 (hereinafter referred to as the Act), and of all other powers and authorities enabling him in this behalf, His Excellency the Governor-General of the Dominion of New Zealand, acting by and with the advice and consent of the Executive Council of the said Dominion, doth hereby revoke the regulations made on the nineteenth day of December, one thousand nine hundred and eighteen, and in lieu thereof doth hereby make the following regulations; and doth prescribe that this Order shall come into force on the first publication thereof in the New Zealand Gazette.

REGULATIONS.

1. THE General Account required to be kept, under section 34 of the Act, of the receipts and expenditure of the General Fund for each calendar year shall show—

(a.) The amount standing to the credit of that fund on the 31st day of December in the preceding year and included in the credit balance of the Board’s cash account on that day.

(b.) All sums received by the Board as part of the General Fund during the year.

(c.) All sums which during the year have been credited to the General Fund and charged to any special fund as the cost of the administration of that special fund.

(d.) All sums which during the year have been transferred from the General Fund to any special fund.

(e.) All sums which during the year have been paid out of the General Fund, and the objects of such expenditure.

(f.) The balance standing to the credit of the General Fund on the 31st day of December of that year and included in the credit balance of the Board’s cash account on that day.

2. Every special account required to be kept, under section 34 of the Act, of the receipts and expenditure of a special fund for each calendar year shall show—

(a.) The amount standing to the credit of that fund on the 31st day of December in the preceding year and included in the credit balance of the Board’s cash account on that day.

(b.) All sums received by the Board as part of that special fund during the year.

(c.) All sums transferred from the General Fund to the special fund during the year.

(d.) All sums which during the year have been charged against the special fund and credited to the General Fund as the cost of the administration of the special fund.

(e.) All sums which during the year have been paid out of the special fund, and the objects of such expenditure.

(f.) The balance standing to the credit of the special fund on the 31st day of December of that year and included in the credit balance of the Board’s cash account on that day.

3. In addition to the foregoing accounts of the general and special funds the Board shall, in pursuance of section 38 of the Act, prepare in each calendar year a statement of its assets and liabilities as at the end of the preceding year, in the form set out in the Schedule hereto.

4. In addition to the foregoing accounts of the general and special funds and of assets and liabilities, the Board shall in each calendar year, in pursuance of sections 38 and 39 of the Act, prepare an account of its income and expenditure for the preceding year, in the form set out in the Schedule hereto.

5. When any money out of the Board Fund is used for the purpose of purchasing building or other material and it is not known or does not appear at the time of the purchase to what fund or funds the cost of such material is ultimately chargeable, then all moneys expended on such material shall be charged in the first instance to the General Fund, and

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