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5. Where the word "Saturday" is used in these Regulations it means the Saturday in each week, or the last Saturday of the period, for which the accountant is required by the Treasury to account, as the case may be. 6. Fractions of a penny shall not be included in any account. 7. Any of the forms in the several schedules hereto may be altered by or with the sanction of the Treasury, so as to suit the special requirements of any department. 8. In any case which is not provided for by " The Public Revenues Act, 1878," or " The Public Revenues Act, 1882," or by these Regulations, and in any case in which special circumstances may render it inconvenient for the public service that these Regulations should be strictly observed, the accounting officer shall apply to the Treasury for special instructions and shall be bound thereby. 9. The Colonial Treasurer may, by writing under his hand, direct a penalty, not exceeding one pound, to be imposed on any officer for the breach of any Regulation, or for error in any account, or who neglects to send in any account at the time or in the form required by these Regulations or by order of the Treasury, or who neglects to append thereto any vouchers, receipts, or other papers which are required to support such account. Any such penalty may be recovered by deducting the same from any salary Or other moneys due, or which may become due, to such officer, or may be recovered as a debt owing to the Crown by such officer in any Court of competent jurisdiction, whether such officer shall or shall not have ceased to be in the public service. 10. Every public officer will be held personally responsible for any loss which may accrue to the Government by reason of any default or negligence in the fulfilment of the duties imposed upon him by the Public Revenue Acts of 1878 and 1882, or by these Regulations, or by the instructions he may from time to time receive from the Minister administering the Department to which he belongs, or from the Colonial Treasurer. 11. Every Receiver, Imprestee, or other officer on being relieved of his duties shall make up to date, and duly transmit to the Treasury, all returns and statements required from him under these Regulations. He shall also hand over to the relieving officer all cash, whether in the bank or in hand, stamps, license forms, books, stores, and furniture in his charge belonging to the Government, with a return of the same signed by himself; and a copy of so much of the said return as relates to cash, stamps, and license and other forms of money-value, signed by the outgoing and by the incoming officer, shall forthwith be transmitted to the Treasury, by whom it will be referred to the Audit Office. When the absence of the officer is only temporary, this Regulation shall apply only so far as the Treasury directs. 11. REVENUE AND EECEIPTS. General. 12. Every person into whose possession or control any money comes which is payable into the Public Account or into any Deposit Account is a Receiver within the meaning of the Public Revenues Acts 1878 and 1882, and becomes thereby charged with all the liabilities imposed upon Receivers by the said Acts. 13. When any person is appointed to any office whereby it becomes his duty to receive public moneys, the Under-Secretary or Head of the Department in which such appointment is made shall forthwith notify the same to the Treasury and to the Audit Office. 14. Every Receiver shall, unless otherwise instructed by the ReceiverGeneral, give to the person paying any money payable to the Public Account a receipt in the form in the First Schedule hereto, and shall send to the Treasury in support of his accounts a copy of every such receipt, with a certificate signed by the person paying in the money that such is a true copy of the receipt given to him. The Receiver shall also file a third copy of such receipt in his office. 15. It is the duty of every Receiver to apply to the Treasury from time to time for printed forms of receipts in triplicate, which will be issued in books, with numbered receipts, for each of which the Receiver must account. The Treasury may alter the form of receipts in cases and in offices in which the above form is not applicable. Forms spoiled in preparation of receipts must not be destroyed, but must be attached to the next account. 16. Every Receiver shall prepare such bank receipts as are required for signature at the bank, and shall number them in the proper place on the form consecutively from one upwards, commencing on the first day of each financial year. 17. When moneys are received on account of rents or sales of Government property or otherwise as miscellaneous revenue, full particulars of the authority for such sales, the account-sales, tenders, and contracts, if any, and other documents explaining the transactions, must be appended to the accounts of the Receiver.

Saturday to mean the last Saturday of the accounting period. Fractions of a penny. Treasury may alter forms. In cases not provided for, Receiver to apply for instructions.

Penalties may be imposed by Treasurer.

Officers liable for losses through negligence.

When Accountant relieved, to send accounts to Treasury.

Definition of Receiver.

Appointments to be notified to Treasury and Audit.

Receivers to give receipts to persons paying money.

Bank receipts.

Vouchers for miscellaneous receipts to be accompanied by full particulars.