3482
THE NEW ZEALAND GAZETTE.
[No. 78

BANKING OF MONEY.

32. The full amount of all collections of public moneys shall be lodged to the credit of the Samoan Treasury Account or other appropriate Administration account at the bank:
    Provided that from money collected on account of sales of Administration property there may be deducted auctioneers’ and other allowed charges actually paid or to be paid:
    Provided, further, that the foregoing provisions shall not apply to public moneys required by statutory or other lawful authority to be otherwise dealt with, and such moneys shall be dealt with in accordance with the statutory or other requirements.

33. Every Receiver whose office is in a place where there is a branch of the bank shall, unless otherwise directed by the Treasurer, pay his collections into the bank day by day. Should he receive any money too late for banking on any day he shall pay it in with his collections of the following day:
    Provided that a Receiver may, for the convenience of accounting, pay such moneys to another Receiver in such manner and at such times as the Treasurer may direct.

34. If the Receiver is in a place where there is no branch of the bank he shall total his collections up to the close of business on the last day of each accounting period and transmit them by messenger or by the first mail following to the nearest branch of the bank, or to the officer to whom he is required to account. Orders and postal notes are to be crossed, and where for credit of the same the words “Samoan Treasury Account” written between the two parallel lines drawn across them. In all cases where it becomes necessary to transmit bank-notes by post or by other means than by direct lodgment to the bank, a record of the numbers shall be retained.

35. Every Receiver shall prepare such lodgment slips as are required for signature at the bank, and shall number them in the proper place on the form consecutively from 1 upwards. Duplicate lodgment slips are to be filed by the Receiver for purposes of reference.

36. The Receiver shall obtain for every payment made by him into the bank a receipt on the form approved by and printed under the authority of the Treasurer, and shall also obtain an acknowledgment in a bank pass-book or in such other form as the Treasurer may require. The bank receipt shall be made out beforehand by the Receiver, and shall be numbered consecutively in the proper place on the form. The Receiver shall not be entitled to obtain a duplicate bank receipt, and no such duplicate shall be issued by the bank.

37. Public moneys shall not under any circumstances be lodged in any bank to the credit of a private account or be involved with private funds. Provided, however, that this regulation shall not be deemed to include personal advances against travelling allowances or expenses.

CASH BOOK AND ACCOUNTING PERIODS.

38. The cash-book to be kept by Receivers shall be in the form approved by and printed under the authority of the Treasurer, and the Receiver shall enter therein in the order of date the amount of his collections and the manner of their disposal.

39. The accounting periods of each month for the balancing of cash-books shall be as follows: First period, from the 1st to the 7th, inclusive; second period, from the 8th to the 15th, inclusive; third period, from the 16th to the 23rd, inclusive; fourth period, from the 24th to the last day of the month, inclusive: Provided that the Treasurer may authorize other periods for accounting, but no period shall exceed one calendar month.

RECEIVERS’ RETURNS.

40. The copy or abstract of his cash-book shall be posted to the Treasurer, or such other officer as he directs, by the first mail or messenger leaving after the last day of each accounting period. The copy or abstract shall be accompanied by a certificate in such form as the Treasurer directs.

41. If no money has been received in any accounting period, the Receiver shall forward a duly certified “Nil” return.

DEPOSITS: GENERAL.

42. Subject to the following provisions of these regulations, moneys received by way of deposit on public account or otherwise shall be dealt with in the manner provided in the case of the collection of other public moneys, and the provisions hereinbefore set out shall, with the necessary modifications, apply.

43. In lieu of paying any such deposits into the Samoan Treasury or other Administration Account, the Receiver shall pay them into a separate account at the bank to be called “The Deposit Account of the [Naming his office],” or, in the case of law trust moneys, “The Law Trust Account of the [Naming his office and Court],” or in the case of Native Trust moneys to the Native Trust Account.

44. In cases in which there is no branch of the bank in the vicinity of the Receiver’s office, the deposits shall be dealt with as the Treasurer may direct, and the balance of such deposits shall be ascertained and certified in such manner as the Treasurer may further direct, and the Receiver will be instructed to modify the form of the certificate in the deposit cash-book accordingly.

45. In respect of all moneys received by him by way of deposit, the Receiver shall keep a separate cash-book to be known as the Receiver’s deposit cash-book or, in the case of trust moneys, the Law Trust cash-book or the Native Trust cash-book, as the case may be. Such cash-books shall be in the form approved by and printed under the authority of the Treasurer. The receiver shall enter in the appropriate cash-book, in order of date and numbered consecutively, the deposits received and the manner of their disposal.