3178
THE NEW ZEALAND GAZETTE.
[No. 82

(b) Cash Accounts—
(i) Particulars of amounts appearing in the Cash Accounts for
the quarter which are recoverable from the Imperial or
other Government.
(ii) Particulars of amounts appearing in the Cash Accounts for
the quarter which are recoverable from the New Zealand
Government.

2. Vouchers in support of the transactions included in these statements
   are to be attached thereto instead of to the ledger or Cash Account. Properly
   signed duplicates of such vouchers should accompany the Cash Account or
   ledger.

(NOTE.—See Article 130 re voucher for payment of difference in
pay between Imperial and New Zealand rates.)

319. Postage-stamps.—New Zealand stamps overprinted “Official”
     are to be demanded from post-offices on the established form, obtainable
     from the Government Printer or post-offices, as required for use in defraying
     cost of postage of official correspondence and of inland telegrams.

320. These stamps are to be taken on charge and accounted for as cash, the
     Accountant officer crediting himself quarterly with the amount expended
     as shown in the vouchers accompanying the Cash Account. A strict account
     of the expenditure of these stamps is to be kept.

321. Accountant officers are authorized to purchase a supply of ordinary
     postage-stamps, from the public money on their charge, for sale to the
     ship’s company. These stamps shall be treated as public money in the
     Accountant officer’s charge, but no entries should be made in the Cash
     Account in respect of purchases or sales of such stamps.

322. Return of Postal Orders sold.—A return of postal orders
     sold, &c. (Form S. 35), is to be rendered quarterly as one of the supporting
     vouchers to the return referred to in Article 318. The monthly return
     required to be rendered by the King’s Regulations is to be forwarded as
     directed therein to the Accountant-General of the Navy.

323. Postal orders obtained locally are to be accounted for separately
     from those supplied on demand from the General Post Office, London.

324. Stationery.—Stationery for official correspondence and school
     purposes is to be requisitioned on the established forms, on the Govern-
     ment Printer, through the Naval Secretary.

325. Demands should be rendered when necessary, but, except in unfore-
     seen circumstances, not more frequently than once a quarter.

326. Strict economy is to be observed in the use of stationery, and
     demands are to be kept down to the lowest limits consistent with
     efficiency. Only in exceptional circumstances should local purchase be
     resorted to for articles which cannot be supplied on requisition.

327. Established Forms.—Established forms “S,” &c., should be
     demanded from the Keeper of Stationery and Printing, Admiralty, through
     the Navy Office, as a charge against the New Zealand Government, or repro-
     duced on board in cases where the form is not of undue dimensions and is
     infrequently used.

328. In emergency, forms will be reproduced locally, but steps should
     first be taken to endeavour to obtain a supply from other ships on the
     station, failing which the Naval Secretary should be requested to arrange
     for reproduction. A sufficient supply will then be obtained to meet all
     probable demands for a period, and future demands from ships whose
     stocks are exhausted should be satisfied from this source.

329. New Zealand forms should be demanded from the Navy Office.

330. Pay and Victualling, &c., Accounts of Officers superseded.—
     Accountant Officers lent from the Royal Navy are, prior to leaving for
     England, to transfer to their successors duplicate ledgers, victualling,
     clothing, implement, and mess-traps accounts, also duplicate cash vouchers
     and Cash Book in order that any audit queries thereon may be investigated
     by the staff of the ship concerned. The superseding Accountant Officer
     will be responsible for the safe custody of the accounts until any audit
     queries thereon have been finally dealt with; after the expiration of two
     years from the last date of transactions recorded therein the accounts may
     be destroyed.