8.—4.

6

51. Disbursements shall be made by cheque only, except in cases where the sums received are paid out on the same day. All sums disbursed shall be entered on the date and in the order of payment, and every such entry shall be vouched for by a receipt in the form in the Eleventh Schedule hereto, signed by the person to whom the money is paid. The thirty-first Regulation shall apply to Law Trust Deposits. 52. The Law Trust Cash-Book shall be made up at the close of business on Saturday, and the balance, if any, carried forward to the succeeding period. The balance must be stated so as to show the amount in the bank, the amount of unpresented cheques, and the moneys received after bank hours. 53. Every officer shall, by the first mail leaving after each Saturday, prepare and post to the Receiver-General a correct copy of so much of his Law Trust CashBook as he has not previously sent, and shall transmit therewith a certificate by the bank of the balance at credit of his account, a declaration in the form set forth in the Ninth Schedule hereto, the vouchers for the receipts and disbursements of the period, and a list of the unpresented cheques. Receiver-General's Deposit Account. 54. The Receiver-General shall every Monday prepare and forward to the Audit Office a copy of so much of his Deposit Account as he has not previously sent, supported by the necessary vouchers. 55. The Receiver-General shall forward to the Audit Office day by day all copies of Receivers' Deposit Cash-books received by him, together with the vouchers in support thereof. 111. EXPENDITURE. General. 56. All claims on the Government must be stated on an "abstract form" in one of the forms in the Twelfth and Thirteenth Schedules, or such other form as the Treasury may direct for special cases, and, after being certified by the proper officer, must be sent by him forthwith to the Under-Secretary or Head of the Department on account of which the expenditure is incurred. 57. Every such abstract must be stamped with the stamp of the Department, and signed by the Under-Secretary or other officer authorized by the Minister for the purpose, who shall at the same time fill in, in the proper place in the abstract, the vote and item, or other account authorized by Parliament, against which the same is to be charged. The abstract shall be then sent to the Audit Office, and when audited shall forthwith be sent on to the Treasury for payment or credit, as the case may be. Upon every abstract must be noted the date on which it was received at the head office. 58. A register of abstracts in the form in the Fourteenth Schedule shall be kept in each Department, in which shall be entered every abstract sent in to it for payment, arranged in the alphabetical order of the several claimants. The register shall show the dates on which each abstract was received in the Department, and on which it was sent on for audit; and the dates on which, if returned for correction or otherwise, it was so returned, and re-sent for audit. It shall also be noted therein whether each claim is paid or cancelled. Abstracts for salaries shall be registered under the official designation of the certifying officers. 59. Officers certifying to abstracts will be held responsible for all errors in calculation. 60. Every abstract shall show the name of the officer appointed to countersign the cheque, and the branch of the bank on which the cheque is to be drawn. 61. Except where payments are directed to be made by an imprestee, all claims on the Government will be paid by cheque of the Paymaster-General drawn on the branch of the bank which is nearest to the residence of the payee, and will be sent to him from the Treasury direct. But such cheques become payable only on being countersigned by an officer appointed to do so. 62. The abstracts in respect of which cheques are issued will be sent to the countersigning officer, who will obtain the receipt of the payee thereon. It is the duty of the countersigning officer before countersigning any cheque— (1.) To satisfy himself of the identity of the person presenting the cheque ; (2.) To see that the final certificate on the abstract is filled in and signed; (3.) That the number of the cheque coincides with that quoted in the abstract; (4.) That the abstract is duly receipted by the payee or his authorized agent, and is stamped as required by law. 63. Claimants unable to present their cheques or give receipts in person may obtain countersignature on the authority of an order in one or other of the forms

Payments to be made by cheque only except in certain cases.

Cash-book to be balanced periodically.

Copy of cashbook to be forwarded to ReceiverGeneral,

ReceiverGeneral to forward a weekly account of deposits to Audit Office. ReceiverGeneral to forward deposit cashbooks of Receivers to Audit Office. Claims in proper form to be sent to UnderSecretary of Department. Claims to be approved and audited before payment.

Register of claims received to be kept.

Officers responsible for errors. Abstract to show branch of bank, &c. Payments to be made by cheque of PaymasterGeneral. Duty of officer appointed to countersign cheque.

Payments to agents.