2516
THE NEW ZEALAND GAZETTE.
[No. 53

of a Department of such writing as aforesaid by the officer or person so
instructed such Permanent or Local Head shall afford facilities for such
inspection.

Fractions of a Penny.

120. Fractions of a penny shall not be included in any account.

Forms.

121. Forms referred to in these regulations and all other forms
     used in connection with the accounting for public moneys or stores
     must be printed only under the authority of the Treasury, and must
     be obtained as hereinafter set out.

122. The Permanent Heads of Departments requiring such forms
     for exclusive use in their own Departments shall submit a draft for
     approval of the Treasury, which will give the authority for printing
     the form.

123. Receivers of Revenue shall apply to the Audit Office on
     the proper form for all books of receipts required by them and for all
     forms of license and certificate on the issue of which they are required
     to collect a fee. No such receipts, licenses, or certificates shall be
     issued to Receivers or other officers without the authority of the Audit
     Office, which shall keep a record of the numbers issued to and accounted
     for by each Receiver. The Government Printer shall forward to the
     Audit Office a copy of every invoice of the issue of any such receipts,
     licenses, or certificates, specifying the name of the Receiver or other
     officer and the first and last printed numbers in each parcel.

124. All other forms to which these regulations relate shall be
     obtained by Departments in the manner directed by the Treasury.

Writing-off Moneys or Stores.

125. With the exception of amounts remitted under the authority
     contained in subsection (3) of section 3 of the Public Revenues Act,
     no officer of the Public Service shall write off departmental charge
     any losses or deficiencies in cash, stores or supplies, debtor balances,
     claims abandoned, or debts irrecoverable by the Crown, nugatory
     expenditure (meaning thereby any payment of public moneys involving
     an immediate and formal loss, or the payment of money in return for
     which no services have been rendered), or the cash values of issues in
     kind to any person whomsoever by way of allowance, until the authority
     of Parliament has been obtained for such writing-off in the annual
     Appropriation Act.

Unauthorized Expenditure.

126. New undertakings or proposals involving the use of “Unauthorized” expenditure must be referred to the Treasury before the
     proposition is submitted for approval to the Minister in Charge of
     the Department or to Cabinet, as the case may be, in order that it
     may be ascertained whether the amount is available for issue in terms
     of Section 58 of the Public Revenues Act.

Penalties.

127. Any accounting officer or any other person subject to the
     provisions of these regulations who commits any breach thereof or
     who makes any error in any accounts rendered by him, or who fails
     to carry out any lawful direction of the Treasury, shall be liable to a
     fine of one pound, to be imposed and to be recoverable as set out in
     subsection five of section three of the Public Revenues Act.

Applicability of Regulations.

128. All moneys paid to Postmasters are to be paid into the Post
     Office Account, and accounted for under the regulations and instructions for the time being in force for the management of the Post
     Office, subject, so far as relates to the receipt and payment of public
     moneys, to the approval of the Treasury.

Subject to this regulation, and when not inconsistent therewith,
these regulations shall apply to all officers in the service of the Post
and Telegraph Department.

129. The receipts and payments of the Government Railways
     Department are to be dealt with in accordance with the regulations
     and instructions for the time being in force for the management of
     the railways, subject, so far as relates to the receipt and payment
     of public moneys, to the approval of the Treasury.