3486
THE NEW ZEALAND GAZETTE.
[No. 78

CONTINGENT SERVICES OR SUPPLIES.

89. All claims on the Administration for contingent services or supplies must be rendered immediately on the conclusion of the service. Officers authorized to incur expenditure on behalf of the Administration will be held responsible for any loss of trade discounts due to failure to see that claims were promptly rendered. Except where supported by invoices, a claim must, unless the Treasurer otherwise directs, be authenticated by the signature of the claimant, and the voucher for payment must contain a certificate that the Departmental Stores Rules have been complied with.

90. Officers taking delivery of goods purchased for the Administration must see that, where practicable, an invoice accompanies the goods setting out particulars thereof and the prices. Officers taking delivery as aforesaid will be held responsible for any loss that occurs through their failure to see that invoices with the required particulars are furnished. The date of receipt of the invoice must be noted thereon by the officer taking delivery of the goods.

THE DISBURSEMENT OF MONEY.

91. Except where payments are directed to be made by an Imprestee, all claims on the Samoan Treasury Account shall be paid by Treasury cheque, which will be sent to the payee by the Treasurer, accompanied by a copy or an advice of the relative claim.

92. Any Departmental or Treasury cheque transmitted to a payee for payment at a branch of the bank other than that on which the cheque is drawn must be enfaced “Free of exchange at only,” the place where it is to be paid being stated. This privilege is allowed for the purpose of enabling the Administration moneys to be moved “free of exchange” to the Administration only, and must not be utilized for the purpose of saving exchange charges to the public.

93. The bank shall return all cheques, when duly received, direct to the Treasurer or to such other Department or officer as the Treasurer may direct.

IMPRESTS.

94. Payments by way of imprest are to be made only in respect of services authorized by the Treasurer.

95. Imprests will be issued only on the authority of the Treasurer, who will direct in what manner the moneys shall be held, whether in the bank or in cash.

96. In all cases of imprests received from the Treasurer the imprestee must send a receipt for the amount to the Treasurer.

97. Imprestees who are also Receivers shall not merge imprest and revenue receipts in the same account. In no circumstances may the funds of one account be utilized for the transactions of another without the express permission of the Treasurer.

98. Before payments are made out of imprest, vouchers must be prepared and receipts obtained in accordance with the provisions of these regulations.

99. In the case of officers of the Samoan Public Service travelling on duty, not more than 75 per cent. of the maximum travelling-allowance for the estimated period of absence may be advanced. Applications for such advance must be made on the form provided for the purpose.

100. Duplicate cheques shall not be issued without the sanction of the Treasurer.

101. When an imprest is issued for any special or occasional service, the imprestee shall repay to the Samoan Treasury Account any balance unexpended as soon as the service is completed, or whenever called upon by the Treasurer so to do.

102. Every imprestee is a debtor to the Administration for all moneys impressed to him for which he has not accounted by way of vouchers. His liability will not be removed if he entrusts such moneys to a sub-imprestee or other person, unless he shall have first obtained the Treasurer’s approval of the sub-imprestee or person to whom the money is entrusted.

103. Every imprestee shall keep an imprest cash-book, in the form approved by and printed under the authority of the Treasurer, in which he shall enter, in order of date of each transaction, on the debit side, all moneys paid to him, or to his Imprest Account at the bank, by the Treasurer or any other person, and on the credit side all sums paid by him on the public service, or repaid to the Samoan Treasury Account. He shall balance his imprest cash-book on each day on which he is required to account.

104. The accounting periods for imprestees in each month 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.

105. On the expiration of each accounting period the imprestee shall balance his cash-book and shall forward forthwith to the Treasurer a certified account in the form approved for the purpose. Such account shall be accompanied by a certificate from the bank, if the account is kept there, in the form approved by and printed under the authority of the Treasurer, of the balance to the credit of his account, by vouchers and receipts for all sums expended by him during the period, and, in the case of any payment by him into the Samoan Treasury Account, by the bank receipt for the same with an endorsement thereon of the reason for the lodgment to the Samoan Treasury Account. The bank balance certificates shall have endorsed thereon a list of unpresented cheques, if any.