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101. The Treasury shall send the authorized vouchers as soon as received to the Audit Office for examination; and, when passed, they shall be returned to the Treasury for entry to the credit of the Imprestee. 102. Every Imprestee is a debtor to the Crown for all moneys imprested to him for which he has not received credit in the manner above provided. Transfers. 103. Vouchers for the transfer of expenditure from one vote or account to another are to be forwarded by the Department claiming credit to the Department whose votes are to be charged. Such vouchers must be in the abstract form in the Thirteenth Schedule hereto, and must be approved and completed in every respect as if the claim had to be paid out of the Public Account. 104. When approved the vouchers must be sent to the Treasury, whence, if the proposed transfers are agreed to, they will be forwarded to the Audit Office for examination prior to being entered in the Treasury books. IV. POST OFFICE ACCOUNTS. 105. All moneys paid to or by Postmasters are to be paid into the Post Office Account, and accounted for under the regulations and instructions for the time being in force for the management of the Post Office, subject, so far as relates to the receipt and payment of public moneys, to the approval of the Treasury. All revenues so received by Postmasters will be accounted for to the Treasury and paid over to the Public Account by the Postmaster-General at such times as the Treasury directs. Subject to this Regulation, and when not inconsistent therewith, Parts 1., 11., and 111. of these Regulations shall apply to all officers in the service of the Post Office. V. RAILWAY ACCOUNTS. 106. The receipts and payments in the Department of the Working Railways are to be dealt with in accordance with the regulations and instructions for the time being in force for the management of the railways, subject, so far as relates to the receipt and payment of public moneys, to the approval of the Treasury. Subject to this Regulation, and when not inconsistent therewith, Parts 1., 11., and 111. of these Regulations shall apply to all persons in the service of the Railway Department.

Authorized vouchers to be sent by Treasury to Audit. Imprestee debtor to Crown.

Vouchers for transfer.

To be sent to the Treasury, and audited before entry.

Moneys received by Postmasters to be paid to Post Office Account, And paid to Public Account by master-Gene-ral. Foregoing regulations to apply to Post Office. Railway regulations to apply to moneys in the Railway Department. Foregoing regulations to apply to railways.

SCHEDULES.

FIRST SCHEDULE. Reobivbb's Receipt. Place: , Date: ,18 . Received from the sum of pounds shillings and pence, being Signature: , Official designation of Receiver: . £ : : First Form.—Receiver's Receipt.] [Regulation 14. SECOND SCHEDULE. Bank Receipt.—Public Account. Received into the Bank of New Zealand at , by the hands of , the sum of pounds shillings and pence, to be placed to the credit of the Public Account. Dated this day of , 18 . For the Bank of New Zealand, £ : i Signature: Second Form.—Bank Receipt. Public Account.] [Regulation 20.

THIRD SCHEDULE. Receiver's Cash-Book.

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