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Expenditure must be obtained by application being made through the proper Ministerial Officers, and every such application must set forth the nature and the amount of such Expenditure, and the grounds on which it may be considered necessary and proper. "Contracts" for a specific amount duly entered into by the proper officers, and published in the Government Gazette, are to be considered Special Authorities.

12. In cases of emergency, where it can be shown that it was imperatively necessary to incur any Expenditure without authority, immediate notice must be given through the Head of the Department, and if approved, a Special Authority will be obtained.

13. Authorities are to be applied for in Duplicate, and numbered consecutively, and if granted, one copy will be transmitted to the Auditor, and the other to the Head of the Department making the application, who shall keep a correct register of the same, as shown in form F.

14. As far as possible the Heads of Departments should make their applications quarterly, and care should be taken to classify the items, so that each Authority may be supplied by one individual and at one time, keeping in view the limiting of the number of Vouchers to be issued as far as practicable.

15. When supplies are to be furnished by the Government Storekeeper, the requisition shall be referred to him by the Ministerial Head for particulars of cost, contractors, &c., as required in form E; and after being sanctioned by the Superintendent, shall, with such instructions as may be deemed necessary, be returned to the Storekeeper for registration by him and for disposal as by Rule 13.

16. The Storekeeper, on furnishing Supplies, should see that properly certified accounts are furnished to the Heads of Departments in sufficient time for the issue of Vouchers, and making up of Abstract of Expenditure, as required on the 25th of each month.

17. Accounts and Vouchers for payments made out of "Advances" are to be transmitted to the Treasurer by the Officers who received the Advances as soon as possible after the accounts have been completed. All such Advances to be balanced and certified monthly, as soon after the first day of each month as possible; and no subsequent Advance will be made by the Treasurer until such Accounts and Vouchers shall have been rendered in a complete state to his office, unless sufficient and proper grounds for a deviation from this course are furnished to and accepted by the Treasurer.

18. Applications for Advances to pay Salaries, Wages, and Fixed Money Allowances, must be lodged with the Treasurer on or before the 25th day of each month, showing the Salaries and Fixed Money Allowances due for such month, in order that an Advance equal to the total amount of the Application so lodged in each case may be made to the Head of the Department concerned, for the purpose of enabling him to pay such Salaries and Fixed Allowances; and every such Head of Department will forthwith, after the payment of such Salaries and Fixed Allowances, transmit to the Treasurer the necessary Vouchers duly completed, together with Certificate of Acquittance, as shown in form G.

19. It is to be distinctly understood that payments made out of "Advances" are in every case, without exception, to be made in strict accordance with the Regulations herein laid down, the same as payments made at the Treasury.