219. He shall be responsible that all accounts in the Command Pay Office
     are kept strictly in accordance with the Public Revenues Act and Treasury
     Regulations. He shall take such steps as will ensure that the accounts of
     sub-accountants and imprestees are properly kept, and that no excessive
     balance is held. He shall inspect such accounts at least once monthly, and
     at each inspection will obtain and have the bank pass-book made up by the
     bank for the purpose of checking transactions and verifying the balance.

220. A Paymaster shall be held liable for the amount of any disallowances
     arising from errors or overissues made or authorized by him in disregard of
     regulations or without proper authority.

221. Ledger accounts will be kept containing the ledger accounts of all
     sub-imprestees and such other ledger accounts as the nature of the Paymaster's
     transactions may render necessary. The ledgers will be retained for six years
     from the date of last entry therein.

222. The full terms of all contracts or agreements, as notified to the
     Paymaster by the heads of services and departments, will be carefully recorded
     by or under the personal supervision of the officer responsible for the detailed
     examination of the bills or claims connected therewith.

223. A record of hirings and lettings of lands, buildings, &c., as notified
     by the responsible officers, will be kept in books as prescribed, in which will
     also be entered the payments in respect of and the receipts arising from each
     hiring or letting, as the case may be.

224. All particulars of appointments, rates of pay and allowances, leave, &c.,
     of officers and others in the pay of the Paymaster will be recorded in the
     prescribed registers.

225. Bills and claims passed by the Paymaster for payment will be recorded
     in accordance with the Treasury Regulations.

226. Where services are carried out by contract the Paymaster will be
     responsible that each bill passed by him for payment is in accordance with
     the contract, and has been duly approved by competent authority.

227. All accounts shall pass through the office of the Command Pay-
     master, who shall be responsible that the amount of the appropriation for
     any vote or item is not exceeded without the authority of the Director of
     Financial Services.

228. He shall not apply public moneys to any purpose not authorized by
     regulations, nor shall he advance (except as hereinafter provided), lend, or
     exchange any sums for which he is accountable; nor shall he exchange private
     cheques out of public funds. In the case of members of the Forces travelling
     on duty, where extended absence is probable and cash payments have to be
     made, an advance may be made up to 75 per cent. of the maximum allowance
     that can be claimed. Applications for such advances must be made on the
     prescribed form.

229. He shall not advance any moneys to a member of another military
     command on account of travelling or other expenses, unless authority has first
     been obtained for so doing from the Command Paymaster of the command to
     which the expenditure is to be charged.

230. The Paymaster will carry out a systematic periodical examination
     of the office records of claims, rents, or other revenue due to the public,
     adopting such measures as will secure the prompt discharge of claims and
     the necessary credit to public funds.

231. Should difficulty be experienced in recovering vouchers supporting
     receipts, statements, &c., or money due from officers or others, the Paymaster
     shall at once represent the circumstances in writing to the Director of Financial
     Services. Upon receipt from the Ordnance Officer of a claim for damages or
     deficiencies against a unit, the Command Paymaster shall demand payment
     from the C.O. or other officer responsible, and in the event of such claim not
     being satisfied within thirty days of such demand the Command Paymaster
     shall report the fact to the Director of Financial Services, who shall immediately
     take such action as may be necessary to obtain immediate settlement of
     payment.

232. He shall be responsible for checking all regimental-fund accounts
     of units, and shall not forward them to the local Audit Inspector until they
     are in order.

As witness the hand of His Excellency the Governor-General this
12th day of May, 1922.

R. HEATON RHODES, Minister of Defence.

Notifying Land in the Otago Land District for Sale by Public Auction.

JELLICOE, Governor-General.

In pursuance of the powers and authorities conferred upon
me by the one-hundred-and-twenty-sixth section of the
Land Act, 1908, I, John Rushworth, Viscount Jellicoe,
Governor-General of the Dominion of New Zealand, do
hereby appoint Tuesday, the 23rd day of May, one thousand
nine hundred and twenty-two, as the time at which the land
described in the Schedule hereto shall be sold by public
auction; and I do hereby fix the price at which the said
land shall be sold as that mentioned in the said Schedule
hereto.

SCHEDULE.

Otago Land District.—Town Land.

Sections 32 and 33, Town of Alexandra : Area, 30'3 perches;
upset price, £350.

As witness the hand of His Excellency the Governor-
General, this 8th day of May, 1922.

D. H. GUTHRIE, Minister of Lands.

Warrant apportioning the Cost of maintaining Portion of the
Otiira-Horeke Road, in the Bay of Islands County.

JELLICOE, Governor-General.

In pursuance and exercise of the power and authority
vested in me by the Public Works Act, 1908, and of
all other powers and authorities in anyway enabling me in
that behalf, I, John Rushworth, Viscount Jellicoe, Governor-
General of the Dominion of New Zealand, do hereby direct
that from and after the date of the gazetting hereof the cost
of maintaining the portion of road described in the Schedule
hereto shall be borne by the Bay of Islands County Council,
the Hokianga County Council, the Whangaroa County Council,
and the Mangonui County Council in the following propor-
tions—viz., the Bay of Islands County Council shall pay
seventy-seven per centum, the Hokianga County Council shall
pay twenty per centum, the Whangaroa County Council shall
pay one and a half per centum, and the Mangonui County
Council shall pay one and a half per centum of such cost
respectively.

And I do hereby further direct that any contribution
hereby required to be made as aforesaid by the Hokianga
County Council, the Whangaroa County Council, and the
Mangonui County Council shall be paid from time to time,