Nov. 6.] THE NEW ZEALAND GAZETTE. 3485

75. Officers certifying to vouchers will be held responsible that the expenditure has been properly authorized, that the service has been rendered, that the price is reasonable or in accordance with contract, and that the account is true and correct in every particular. Claims for stores must, unless the Treasurer otherwise directs, be accompanied by a copy of the purchase order, and must be certified by the storekeeper or officer responsible for their custody to the effect that the Departmental Stores Rules and the Treasury Regulations have been complied with.

76. Officers certifying to vouchers will be responsible that all rates and computations are carefully checked, and are liable to be surcharged with the amount of any deficiency or loss resulting from error of calculation.

AUTHORITY FOR EXPENDITURE.

77. Officers having authority to authorize expenditure out of the Samoan Treasury Account must satisfy themselves that the total amount of the appropriation for any service has not been or will not be exceeded by any such authorization. The Treasurer must be notified if it is likely that the expenditure on any account will exceed the amount appropriated.

78. Monthly requisitions for authority to incur expenditure shall be submitted from time to time, in such form as is approved by the Treasurer, for approval of the Administrator or of an officer appointed by the Administrator for the purpose.

79. If it appears to the Treasurer that any claim is for a purpose not included in the appropriation, or that it is in excess of the amount for which authority has been given, or that the amount or any part thereof has been previously paid, or that there is any error therein, he shall withhold payment and, if necessary, submit the account to the Administrator for his decision.

CLAIMS : GENERAL.

80. All claims on the Administration must be entered on the appropriate voucher forms approved by and printed under the authority of the Treasurer.

81. Every voucher must be certified by an authorized certifying officer of the Department. The certifying officer will be responsible for filling in the correct account, expenditure heading and item, or other authority against which the expenditure is to be charged.

82. In the event of any voucher being lost, another voucher certified in the same manner as the original may be prepared and sent forward for payment. If it is necessary to certify a duplicate voucher, the certifying officer shall explain on the back thereof the reason for the non-production of the original, and shall, after due inquiry, certify that the claim has not been paid. Such duplicate voucher shall have the words “Duplicate, see endorsement,” written across the face of it, and must bear the certificate of the Head or other responsible senior officer of the Department responsible for the expenditure that no previous payment can be traced.

83. If an Accounting Officer is requested to make a payment or accept a charge or credit which, in his opinion, is not lawfully authorized or is otherwise incorrect, he must state his objection in writing to the Head of his Department, who shall forthwith report the circumstances to the Treasurer.

SALARIES, PENSIONS, AND FIXED ALLOWANCES.

84. Whenever any person is appointed to an office in the Samoan Public Service, or whenever the salary or allowance of any officer in the Samoan Public Service is altered, the Administrator shall send to the Treasurer the authority in writing for such salary or alteration of salary or allowance, and the Treasurer shall record the amount named in such authority as the salary or allowance payable to such person on and after the date named therein until altered in like manner. The Controller and Auditor-General shall not pass a voucher for payment of salary or allowance in any case in which the provisions of this regulation have not been observed.

85. Payment of salaries and wages to all persons employed in the Samoan Public Service shall, wherever possible, be made in cash: Provided that the Treasurer may, on receipt of a request in writing from the person entitled thereto, pay any such salary to a bank for the credit of that person.

TRAVELLING ALLOWANCES AND EXPENSES.

86. Claims for travelling allowances and expenses shall, in addition to the usual certificate by a recognized certifying officer, bear a certificate by the claimant in the following form, viz.:

“I certify that to the best of my knowledge and belief the foregoing account is true and correct in every particular; that the charges are reasonable; that I actually expended on the services named the sums included in such charges which are not supported by receipts; that I was absent from my headquarters on duty on each of the occasions for which travelling-allowance is claimed; and that I was travelling on the public service during the period for which the claim is made.”

87. Officers and other persons travelling on the public service must obtain receipts properly completed by the payee for passages by steamers, coach fares, motor, horse, cart, and boat hire, and every similar petty expense (excepting railway fares) exceeding five shillings in amount.

88. Payments for porterage must be disbursed out of the daily travelling-allowance in cases where an allowance is received. The term “porterage” means the cost of the employment of a porter to handle personal luggage at a wharf, hotel, railway-station, or other point of embarkation or disembarkation of a journey. The hire of a conveyance to remove such luggage to its destination is not regarded as porterage; but the hire of an additional means of personal transport for the same journey will not be allowed.

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