7

8.—4,

in the Fifteenth Schedule hereto. The special order must be on or attached to the abstract in each case. The general order will be recorded in the Treasury; but no payment will be made thereunder unless it is noted on the abstract that the money is payable to the agent named in the order; and the countersigning officer shall not sign the cheque unless the Treasury record number of the order is quoted on the abstract. 64. Payments may be made to persons authorized to receive money as attorney, executor, or administrator, on the production of the power of attorney, probate of the will, or letters of administration; and the countersigning officer shall note on the abstract that such instrument has been produced to him, and the date thereof; and, in case of a power of attorney, he shall satisfy himself that it has not been revoked. 65. The mark of any payee unable to write, and the mark or signature of every Native, must be witnessed by a European other than the countersigning officer. 66. The countersigning officer must return all abstracts, when duly receipted, to the Treasury by the first following mail. 67. Where several claims are included in one abstract, and one or more cheques are not presented for countersignature within a month after the abstract has been received, the countersigning officer shall enter the particulars of the outstanding claim on a fly receipt in the form in the Sixteenth Schedule hereto, together with the number of the abstract, and shall take the receipt thereon when he countersigns the cheque," and shall write the words " Payable on fly receipt" on the abstract. 68. The countersigning officer shall return to the Treasury every abstract of which the cheques are not presented for countersignature within one month after he has received such abstract, with a memorandum stating that it is returned unreceipted because the cheques have not been presented for countersignature. 69. In the event of any abstract being lost, payment may be made on another abstract certified and approved in the same manner as the original ; but such abstract must be marked " duplicate," and must bear the certificate of the Pay-master-General that the claim has not been previously paid. 70. When any doubt or difficulty arises as to any receipt to be taken, the countersigning officer must apply to the Paymaster-General, who, after taking the opinion of the Controller and Auditor-General thereon, will issue his instructions accordingly. 71. The amounts of all abstracts insufficiently receipted or not returned to the Treasury will, under the authority of "The Public Revenues Act, 1882," be surcharged by the Audit Office against the officer whose duty it was to obtain and forward to the Paymaster-General a sufficient receipt; and such surcharge will be discharged only in the manner provided by such Act. Of the Payment of Salaries, Pensions, and Fixed Allowances. 72. It shall be the duty of the Under-Secretary or Head of each Department, before the beginning of each financial year, or, if the Estimates are not then passed, immediately after the passing of the Estimates, to prepare and send to the Treasury a full and correct list of all persons employed in his Department, together with the rate of the salary and allowances which each is entitled to receive. This list, when signed by the Minister, shall be the general authority to make the payments therein specified. When any salary is altered during the year, or any person is employed who is not mentioned in such general authority, a special authority, signed by the Minister, must be sent to the Treasury before such payment is made. 73. The Treasury shall forthwith transmit all such authorities to the Audit Office for record therein, and the Audit Office shall pass no abstract for payment of salary except in accordance therewith. 74. All abstracts of salaries, pensions, and fixed allowances shall be sent to the Under-Secretary or Head of his Department by the officer whose duty it is to prepare them; —when payable monthly, during the first week of the month to which they relate; and when payable quarterly, during the first week of the last month of the quarter to which they relate. Abstracts for fees retained as salary must be sent in during the first week after the period to which they relate. (See Regulation 24.) Abstracts for pensions which are payable in advance may be forwarded to the head office at any time after the commencement of the period for which they are payable. 75. Salaries and pensions which are payable by cheques on different branches of the bank must be entered on separate abstracts for each branch. 76. The abstract must state the first and last day of the period of service, and both must be included in the calculation.

Payments to attorneys or executors.

Payments in certain cases to be witnessed. Receipted abstracts to be returned to Treasury. Fly receipts to be taken in certain cases.

If cheques not presented within one month, abstracts to be returned. Duplicate abstracts.

Countersigning officer to apply to masterGeneral if in doubt as to receipt. Surcharges.

Lists of officers and their authorized salaries to be sent to Treasury by Departments.

Treasury to forward them to Audit.

Abstracts to be in prescribed form, &c.

Separate abstracts for each bank. How pay and allowances to be calculated.