Nov. 6.] THE NEW ZEALAND GAZETTE. 3489

same generic headings in the ledger accounts. In all other cases the gross deficiency will require to be dealt with, reference however being made to the amount of surpluses discovered at the same stock-taking of stores of different generic headings.

129. When the concurrence of the Controller and Auditor-General and Treasurer with regard to the writing-off of a loss is received, the Head of the Department shall take the necessary action to provisionally write off the loss in the store or other account concerned, the date of the Audit and Treasury authority being quoted on the voucher supporting the entry in the ledger.

130. No loss or deficiency shall be finally written off until the Minister’s approval has been obtained.

131. The utmost vigilance must be exercised by all public officers who are concerned in the sale or disposal of Administration property. A reserve price must be fixed where possible, especially in cases of auction sales, and in all cases where goods are offered to the public the sale must be advertised, unless otherwise directed by the Treasurer. Sales by private treaty will be permitted only with the approval of the Administrator.

132. Officers of the Samoan Public Service are not, either directly or indirectly, to derive advantage from dealing in Administration stores. Free issue or sales of public stores to officers will not be permitted unless authorized by the Minister. In cases of sale credit shall not be given beyond the date of the next salary payment except with the approval of the Minister.

GENERAL.

Information required by Treasury.

133. It shall be the duty of every Head of a Department, or other officer of the Service, to afford all information which the Treasurer may at any time require regarding the receipt and expenditure of public moneys, and the accounting for such moneys, supplies, or stores under his control. The Treasurer may at any time, by writing under his hand, instruct any officer of his Department, or other fit person, to inspect any books, accounts, contracts, and other documents, or stores and supplies, or other public property held by any Department of the Service, and upon the production to the Head of a Department of such writing as aforesaid by the officer or person so instructed such Head shall afford facilities for such inspection.

FRACTIONS OF A PENNY.

134. Fractions of a penny shall not be included in any account.

FORMS.

135. Forms referred to in these regulations and all other forms used in connection with the accounting for public moneys or stores must be printed only under the authority of the Treasurer, and must be obtained as hereinafter set out.

136. The Heads of Departments requiring such forms for exclusive use in their own Departments shall submit a draft for approval of the Treasurer, who will give the authority for printing the form.

137. Receivers of Revenue shall apply to the Treasurer on the proper form for all books of receipts required by them and for all forms of license and certificate on the issue of which they are required to collect a fee. The Treasurer shall keep a record, which shall be available to the Auditor, of all books of receipts, forms of license and certificate issued to Receivers.

138. All other forms to which these regulations relate shall be obtained by Departments in the manner directed by the Treasurer.

WRITING-OFF MONEYS OR STORES.

139. No officer of the Samoan Public Service shall write off departmental charge any losses or deficiencies in cash, stores, or supplies, debtor balances, claims abandoned, or debts irrecoverable by the Administration, nugatory expenditure (meaning thereby any payment of public moneys involving an immediate and formal loss, or the payment of money in return for which no services have been rendered), or the cash values of issues in kind to any person whomsoever by way of allowance, until the authority of the Minister has been obtained for such writing-off.

PENALTIES.

140. Any accounting officer or any other person subject to the provisions of these regulations who commits any breach thereof or who makes any error in any accounts rendered by him, or who fails to carry out any lawful direction of the Treasurer, shall be liable to a fine not exceeding ten pounds, to be imposed by order of the Minister, and to be recovered either as a debt due to the Administration or by deducting same from any money due or thereafter becoming due to the person incurring the fine.

APPLICABILITY OF REGULATIONS.

141. All moneys paid to Postmasters are to be paid into the Post Office Account, and accounted for under the regulations and instructions for the time being in force for the management of the Post Office, subject, so far as relates to the receipt and payment of public moneys, to the approval of the Treasurer.

Subject to this regulation, and when not inconsistent therewith, these regulations shall apply to all officers in the service of the Post and Telegraph Department.