3484
THE NEW ZEALAND GAZETTE.
[No. 78

Provided that where at the time of any contemplated expenditure the revenue actually received is proportionately less than that estimated then the prior and separate approval of the Minister shall be obtained for any expenditure exceeding £100 and not being of a normal recurring nature such as salaries or ordinary establishment charges.

61. If it is found necessary to incur expenditure for any individual or special services not provided for on the estimates or for any amounts in excess of any heading or subheading of the estimates, the Administrator shall be empowered to authorize any such expenditure not exceeding £100, but an abstract of such expenditure shall be forwarded forthwith to the Minister. Where any such special or excess expenditure exceeds £100 the prior approval of the Minister thereto must be obtained.

62. During the first three months of any year and pending the approval of the estimates by the Minister the Administrator shall be authorized to expend one quarter of the total sum approved in respect of any item in the previous year’s estimates:

Provided that where at the time of any contemplated expenditure the revenue actually received is proportionately less than that received for the previous year then the authority to expend shall be deemed to be proportionately reduced.

63. No moneys shall be payable out of the Samoan Treasury except in pursuance of a Warrant under the hand of the Administrator.

64. The sum provided in the estimates for the current financial year for each head and subhead of expenditure and authorized by Administrator’s Warrant, shall not be exceeded except in pursuance of the approval of the Minister or Administrator as the case may be.

65. If, for any reason and with the Minister’s approval, it has been found necessary to expend moneys for any individual or special services not provided in the estimates or supplementary estimates, such approval shall have the effect of increasing the supplementary estimates for the year to that extent and they should be amended accordingly.

66. Until such time as advice is received of the Minister’s authorization of the estimates, either wholly or in part, the Administrator may sanction out of the Samoan Treasury Account such expenditure as is deemed by him to be essential for carrying out the ordinary services of the Administration on the basis of the previous year’s operations:

Provided that no payments shall be made for any services other than those for which provision is made in the estimates and furthermore, that no such provision made therein shall be exceeded.

67. Every claim for the payment of public money shall be put into a voucher in such form as the Treasurer directs, and shall be certified and charged against the proper heading, subheading, or account by the officer who is recognized as the proper officer to so certify.

68. Where money is required to be transferred from one heading, subheading, fund, or account to any other heading, subheading, fund, or account, full particulars of the transfer shall be put into a voucher in such form as the Treasurer directs. Such voucher shall be charged and certified in the same manner as is provided in the preceding regulation.

69. Moneys shall be withdrawn from the Samoan Treasury Account at Apia or at Auckland only by bank order signed by the Treasurer and countersigned by the Auditor, or in his absence by the Administrator or Deputy Administrator, and from the bank account at London only by cheque signed by the High Commissioner for New Zealand and countersigned by the London Audit Officer. The said bank accounts shall not be at any time overdrawn.

70. Every imprestee shall at such intervals, not exceeding one month, as the Treasurer in any case directs, prepare an account showing the expenditure (not already accounted for) of the money imprested to him and the balance then remaining unexpended, and shall send the account to the Treasurer, together with such vouchers and other documents as are required by him.

71. The application by an imprestee under the last preceding section of any moneys in his Imprest Account for any purpose other than the proper purposes for which such moneys are available shall be deemed to be a misappropriation of public moneys and every such person shall be liable accordingly.

72. The vouchers for payments made by the Resident Commissioner, Savaii, by the High Commissioner out of the London Account and by the New Zealand Treasury out of the Samoan Treasury Deposit Account shall, as soon as practicable after they are received by the Treasurer, be forwarded for certification by the Departments on whose account the payments were made; and it shall be the duty of the Head of every such Department to prevent delay in certifying such payments, and accordingly to return each voucher duly certified within five days after its receipt.

73. When any money is appropriated out of the Samoan Treasury Account for the purpose of defraying the cost of the purchase of any material the cost of which may ultimately be chargeable to and divisible among more works than one, and it is not known or does not appear to what work the cost of such material ought ultimately to be charged, then the Minister may direct that all moneys expended for such material shall be charged in the first instance to a suspense account, and shall afterwards be charged to the proper work or works when the same is ascertained.

CERTIFYING OFFICERS.

74. The expenditure of public moneys on behalf of a Department shall be certified by the Head of such Department, or the officer for the time being acting in that capacity, or by any such other officer as may be appointed in that behalf by the Administrator. The Secretary shall notify the Treasury of any such appointment.