Aug. 6.]\n\nTHE NEW ZEALAND GAZETTE.\n2241\n\n7. Every voucher shall show the branch of the bank at which the cheque\nis to be paid, and shall contain full particulars of the claim, or be accompanied\nby a statement showing the particulars.\n\n8. The first and last days of the period of service are to be shown on every\nvoucher.\n\n9. Claims for supplies must be accompanied by the original requisition for\nthe goods. Accounts will not be passed otherwise.\n\n10. Receipts (stamped when necessary) for all fares and other expenses,\nincluding freight, when over 5s. must accompany the claim.\n\n11. Receipts for all disbursements, even below 5s., must be forwarded in\nthe case of a claimant not travelling on or engaged in the public service.\n\n### Duties of Authorizing and Certifying Officers.\n\n12. Officers certifying to vouchers will be responsible that all rates, com-\nputations, &c., are carefully checked, and will be surcharged with the amount\nof any deficiency or loss resulting from error of calculation.\n\n13. A certifying officer may also be an approving officer, but shall not act\nin the dual capacity in respect of any one claim unless specially authorized to\ndo so by the Paymaster-General.\n\n14. Certifying officers shall be responsible, inter alia, - \n(a.) That the accounts they certify are for expenditure which has been duly\nauthorized, and that they are in due form, supported by vouchers\nwhere necessary, and that no erasure has been made in the total\namounts; any alteration in the total amounts shall be initialled by\nthe certifying officer:\n(b.) That the accounts set forth the exact dates or periods and rates of\nservice or supply, and the names of the places in respect of which\nthe expenditure was incurred:\n(c.) That the particulars of the claims are stated in such a manner as will\nadmit of the calculation being readily checked:\n(d.) That the accounts are made out in the name of the claimant, whose\nfull postal address must be supplied. Vouchers should be prepared\nby the claimant in all cases where possible, and particulars legibly\nwritten in the proper place:\n(e.) That the accounts are signed opposite the total amount by the proper\nclaimant:\n(f.) That the amount of the claim is written in words at length opposite to\nthe total:\n(g.) That the blank spaces between the words expressing the claim are filled\nup by drawing a line across them:\n(h.) That reference is made to the contract, approved requisitions, agree-\nment, or other authority governing the expenditure.\n\n15. Officers certifying vouchers are requested to observe that unless the\nforegoing instructions are strictly complied with the accounts cannot be passed,\nand the responsibility for the delay thus caused must rest upon them.\n\n16. It is the duty of the officer who incurs the expenditure to see that all\nclaims against the Department are rendered within one month from the date of\nexecuting the service, and tradesmen and others with whom he deals should\nbe informed that unless the accounts are furnished promptly no further supplies\nwill be ordered from them. In the case of an account for which the service was\nrendered three months or more prior to the receipt of the account, a special\ncertificate is required from the officer on the voucher that "the account has not\nbeen previously certified to in whole or in part," and an explanation of the cause\nof the delay should be added.\n\n17. The officer authorized to certify to a claim is required to alter the certificate\nas occasion may require before signing it, taking care that it is so worded\nas to afford assurance that the conditions upon which, in each case, the payment\nof the claim depends have been completely and satisfactorily fulfilled. Thus,\nwhen the expenditure is incurred under a contract, it should be certified that\n"the charge is according to contract, and that the service has been satisfactorily\nperformed, and the supplies have been duly delivered and entered in my Depart-\nmental Property Ledger." This refers to purchase of stores, &c., and also to\ncontract work performed. The certificate on a claim for travelling-expenses\nshould read, "I certify that to the best of my knowledge and belief the foregoing\naccount is true and correct in every particular; that the charges are reasonable;\nthat I actually expended on the services named the sums included in such charges\nwhich are not supported by receipts; and that I was absent from my head-\nquarters at night on each of the occasions for which a full day's travelling-\nallowance is claimed, and that I was travelling on the public service during the\nperiod for which the claim is made."\n\n18. All officers who incur or authorize expenditure will be held responsible\nfor the exercise of due economy, and they will be liable to make good any over-\ncharges in respect of supplies or services which may be passed by them.\n\n19. In the case of stores purchased by weight or quantity the certifying\nofficer is required to take steps, before certifying the voucher for the same, to\nsee that the actual quantity charged for has been supplied, and, in case of goods\nsupplied by contract, that they are of the quality charged for. In claims for\nsupply of timber the class thereof should in all cases be stated.\n\n20. Payment for any special service will not be sanctioned unless authority\nfor such service has been previously obtained from General Headquarters.\n\n### Discount.\n\n21. Authorizing officers are responsible that the usual trade discounts are\nobtained whenever possible. Any officer losing such discounts through careless-\nness or neglect will be liable to be surcharged with the amount of such loss.\nClaims involving discount must be clearly marked "urgent" and forwarded\nfor payment separately from other documents or claims, immediately on completion\nof the service or supply.