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relating either to the Revenue or to the Expenditure, transmitted by him to the Treasurer, and such other Books as the Treasurer may from time to time direct; and all such Books shall be submitted, whenever required by the Treasurer or Auditor, for examination, together with such Balance of Cash as may appear to be in the hands of such person.

7. On the 25th or 26th of each month the different Heads of Departments will prepare an Abstract of all Expenditure incurred (and for which they will issue Vouchers in due form), and in said Abstract they shall set forth the Expenditure, classified and arranged under the same divisions and sub-divisions that shall have been employed in the Appropriation Act, and after having signed such Abstract, shall transmit the same to the Treasurer; and such Abstract, with Warrant attached, when countersigned by the Auditor and proper Ministerial Officer, shall be submitted for the approval and signature of the Superintendent, whose signature of such Warrant shall then entitle the Treasurer to issue cheques for the payment of the amounts of the several Vouchers referred to in the aforesaid certified and approved Abstract. (See examples, form H.)

8. Before the close of the periods, yearly or half-yearly, for which provision has been made in the Appropriation Act, Heads of Departments will specially see to all Accounts for Expenditure incurred being obtained and liquidated, so that the Expenditure of one year, or half-year, may not be a charge upon another.

9. Heads of Departments must be careful not to induce any Expenditure in excess of the amount appropriated; unless some good and valid cause can be shown, and in all such cases Special Authority must be obtained from the Government authorising such excess of Expenditure being incurred. Where excess has been incurred or induced by carelessness or neglect, it shall be met by being made a first charge against moneys due or becoming due to the Officer through whose carelessness or neglect such excess of Expenditure has arisen, unless the Superintendent should otherwise direct.

10. Prompt and careful attention must be given by all Officers and others having the control of Public Moneys or Accounts to the instructions they may receive from the Treasurer, or other competent authority; and any information which such Officers and others may be called upon in like manner to give, must be rendered as fully and accurately as possible, and without any avoidable delay.

11. The Government Storekeeper will keep a correct account of all Supplies made to the various Departments, and will obtain from time to time from these Departments an account of the Services to which Supplies have been devoted, and how they have been disposed of.

12. The object of these Regulations being—

1st, To obtain efficient checks on the Expenditure.

2nd, To enable the Provincial accounts to be properly and accurately kept.

3rd, To ensure, as far as possible, the prompt payment at the end of each month of all accounts due by the Government.

Heads of Departments are enjoined to adhere strictly to these Rules laid down for their guidance, as no deviation will be permitted without special authority.

JOHN HYDE HARRIS,

Superintendent of the Province of Otago.

By His Honor’s Command,

JOHN L. GILLIES,

Provincial Treasurer.