3488
THE NEW ZEALAND GAZETTE.
[No. 78

117. When any doubt or difficulty arises as to any receipt to be taken, or payment to be made, application must be made to the Treasurer, who will issue his instructions as to the action to be taken.

DEPARTMENTAL ACCOUNTS.

118. The accounts kept by the various Departments of the Samoan Public Service, shall be considered subsidiary to the system of Treasury accounts, and the Treasurer shall direct the manner in which each Department shall keep its accounts. The necessary forms for all books, accounts, and documents required by Departments for properly carrying into effect the provisions of the Act and regulations shall be such only as are prescribed or approved by the Treasurer. Where not inconsistent with these regulations the system of keeping departmental accounts and the books and forms to be used thereunder shall at all times be subject to the control, supervision, and inspection of the Treasurer.

119. The accounting system of each office must be arranged in such manner as will secure the greatest possible measure of internal check on the handling of public moneys and stores. Where the same can be obviated, the cashier should not have access to the ledger, and generally the allocation of duties should, as far as possible, be based on the principle that requires the concurrence of knowledge and action of two or more officials to complete a transaction.

120. Correction of errors in respect of expenditure whether due to mistake of fact or mere clerical error, and such other adjustment of accounts as the Treasurer, subject to the concurrence of the Controller and Auditor-General, shall from time to time determine, shall be deducted from the expenditure in respect of the relative heading or item.

121. Income and Expenditure or Profit and Loss Accounts and such other accounts as may be required, together with balance-sheets on a commercial basis, shall be prepared by departments in accordance with the Treasurer’s instructions as soon as possible after the close of each financial year. As far as possible separate Income and Expenditure or other Accounts shall be prepared for different activities, institutions, or services. One copy is to be submitted to the Auditor for examination and report, and one copy forwarded to the Treasurer accompanied by a report in respect of services which proved to be unremunerative.

STORES.

122. “Stores” shall for the purposes of these regulations be deemed to include any article of a consumable or non-consumable nature required in carrying out the services of any Department, and may also include unserviceable articles, whether old or new, which may or may not possess a value to a Department; and also to include books, forms, stationery and office requisites, furniture, fittings, mechanical office appliances, motor-cars and other vehicles, buildings, implements, live-stock, and all Administration personal property of any description.

123. Subject to the provisions of the Act and the regulations, the function of co-ordinating and supervising the purchase, distribution, use and inter-departmental transfer of stores shall be vested in the Treasurer. The instructions of the Treasurer in these matters must be strictly complied with.

124. Subject to the provisions of the Act and the regulations, the Heads of Departments shall prepare rules for the observance by accounting officers and others employed in connection with the accounting for and the management and control of stores. Such rules shall be based wherever practicable on the principle that requires concurrence of knowledge and action on the part of two or more officials to complete a transaction, and that irregularities and misappropriation in connection with public stores are equivalent to irregularities and misappropriation of public moneys.

There shall also be embodied in the rules particulars of the books, accounts, and forms to be used for recording all transactions relating to stores, together with instructions in respect of their purpose and application.

125. Before adoption, such rules, account-books, and forms must be submitted (in triplicate) to the Treasurer for approval; provided that departmental rules already approved shall be deemed to remain in force until subsequently revised under these regulations.

126. (a) Stores Accounts shall be kept by accounting officers in such form as will enable a properly classified and continuous record to be maintained of all stores and departmental property under their control.

(b) All stores, also cases, packages, and containers of value, except as otherwise approved by the Treasurer, must be taken on Store Ledger charge immediately on receipt, and every entry on the debit side of the ledger supported by proof of its accuracy.

(c) Accounting officers shall be responsible that all stores under their charge are kept in good order and condition.

(d) No stores shall be issued without a requisition signed by a duly authorized officer, and every credit entry must be supported by a receipted voucher.

(e) No stores shall be written off as condemned until they have been inspected by a Board of Survey or, in the case of those of minor value, by the Treasurer, and all records of survey and disposal must be retained for Audit purposes.

127. When stores of any kind are stolen, lost, or damaged otherwise than by fair wear-and-tear or when any deficiency is discovered in any Store Account which is not due to clerical error, the matter shall be immediately reported to the Auditor and to the Treasurer.

128. In arriving at the value of stores deficient in a Store Account surpluses may be set off against deficiencies of corresponding number and quantity in the case of stores described under the