Financial Regulations of the Territory of Papua (Provisional)

STATUTORY RULES.

1908. No. 132.

PROVISIONAL REGULATIONS UNDER THE PAPUA ACT 1905.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the following Regulations under the Papua Act 1905 should come into immediate operation, and make the Regulations to come into operation forthwith as Provisional Regulations.

Dated this eighth day of December, One thousand nine hundred and eight.

DUDLEY,

Governor-General.

By His Excellence’s Command,

E. L. BATCHELOR.

FINANCIAL REGULATIONS OF THE TERRITORY OF PAPUA.

1. Interpretations.

1. In these Regulations—

The Governor-General means, the Governor-General of the Commonwealth of Australia.

The Lieutenant-Governor means the Lieutenant-Governor of Papua.

Commonwealth Treasurer means the Treasurer of the Commonwealth of Australia.

Treasurer means the Treasurer of Papua.

Papua Account means the Public Bank Account of the Territory of Papua.

Public Moneys shall include all revenue, loan, trust, and other moneys whatsoever received for or on account of the Government of the Territory of Papua.

Accounting Officer shall include every person who by any law, ordinance, regulation, or appointment, is charged with the duty of collecting or receiving, or who, does actually collect or receive, any public moneys, or is charged with the duty of disbursing, or does actually disburse, any public moneys.

The Board means the Board for the Supply and Control of Stores.

2. The Financial Year shall commence on the first day of July and end on the thirtieth day of June.

3. All moneys paid into the Papua Public Account at the Treasury, Port Moresby, on and between the first and the last days of the Financial Year, shall be deemed to be the revenue of that year, and the amount of cheques drawn on the Papua Public Account in the Financial Year shall be deemed to be the expenditure of that year.

C.276.—Price 5d.

2. The Estimates.

4. Annual Estimates of the Revenue and Expenditure of the Territory shall be prepared by the Treasurer and submitted by the Lieutenant-Governor at such a date as will admit of their transmission to the Minister for External Affairs and the receipt of his reply by post, and of their consideration by the Legislature, before the beginning of the year to which the Estimates relate.

5. The Treasurer shall show in his Estimate of Revenue under each head the actual revenue for the previous year, the estimated revenue for the current year, and the estimated revenue for the year to which the Estimates refer.

6. Estimates of Expenditure shall be divided into divisions, sub-divisions, and items, in the same manner as the Estimates which are submitted to the Parliament of the Commonwealth of Australia.

7. The Treasurer shall show in the Estimates of Expenditure the estimated expenditure for the year to which the Estimates refer in the first column, the appropriation for the current year in the second column, and the approximate expenditure for the current year in the third column.

8. In preparing the Estimates of Expenditure the Treasurer shall show as far as is possible the total expense of each Department.

9. Items of expenditure which cannot be classed under any particular Department shall be put under the heading of “Miscellaneous.”

10. All regular annual salaries must appear under “Salaries,” and all other expenses must appear under “Contingencies.”

11. The Estimates of Expenditure shall show as nearly as possible the amount which it is expected will actually be expended during the year.

12. Every item must be numbered, and the wording of each item must show clearly what the expenditure is for.

13. Where increased expenditure is proposed a full statement of the grounds under which the increase is considered necessary must accompany the Estimates sent to the Minister for External Affairs.

14. Increases or decreases upon the current year or any new items inserted shall, if important, be explained in a footnote.

15. Where an officer holds more than one appointment or receives salary under more than one heading, it shall be shown in a footnote.

16. The fact of an officer being provided with a residence at the public expense shall be also recorded in a footnote.

17. The Treasurer’s Estimates of Expenditure shall in no case exceed the Estimate of Revenue, together with the Commonwealth grant, and any appropriation sanctioned by the Minister for External Affairs from the surplus of previous years.

3. Collection of Public Moneys.

18. The Commonwealth Treasurer may agree with any bank upon such terms and conditions as he may think fit for the receipt, custody, payment, and transmission of public moneys within and without the Commonwealth, and for advances to be made, and for the charges in respect of the same, and for the interest payable by or to the bank upon balances or advances respectively, and generally for the conduct of the banking business of the Territory of Papua.

19. No agreement shall be made for a period of more than one year unless it contains a provision that the, same may be terminated at any time after a notice of not exceeding six months.

20. The Papua Public Account shall be kept in such bank and under such subdivisions (if any) as the Commonwealth Treasurer may in writing direct.

21. All moneys paid into any bank to the Papua Public Account shall be deemed to be public moneys and the property of His Majesty, and to be money lent by His Majesty to the bank.

22. The Papua Account shall be kept at the Queensland National Bank, Brisbane or Cooktown, unless or until the Commonwealth Treasurer otherwise directs.

23. Moneys received by the Treasurer shall be remitted by every mail for credit to the Papua Account. All moneys received up to the date of any mail shall be so remitted.

24. On the death, resignation, or removal of any Accounting Officer the balances remaining at the credit of his public banking accounts shall, upon the appointment of his successor, unless otherwise directed by law, vest in and be transferred to the Public Accounts of such successor at the said bank or banks, and shall not, in the event of the death of any such Accounting Officer, constitute assets of the deceased or be in any manner subject to the control of his legal representatives.

25. The manager or person in charge of any bank into which any moneys shall be paid to the Papua Account, or in which any lodgment has been made or credit opened on account of the Government of Papua, shall on the first day of each month transmit to the Commonwealth Treasurer and to the Treasurer of Papua, at Port Moresby, a copy of so much of the debit and credit sides of the Papua Account, or of the account in connexion with which such lodgment shall have been made or credit opened as aforesaid, as shall not previously have been submitted to the Commonwealth Treasurer and the Treasurer of Papua, and also a certificate setting forth the balance to the debit or credit of the said account or accounts.

26. The Commonwealth Treasurer shall cause the said copy to be forwarded to the Auditor-General for the Commonwealth for purpose of his audit.

27. Receivers of Public Moneys shall be appointed by the Lieutenant-Governor in Council.

28. The Treasurer shall advise the Commonwealth Treasurer of the names, offices, and districts of all Receivers.

29. Every Receiver shall keep such cash-book or books, and in such form, as shall from time to time be directed by the Treasurer.

30. The Treasurer shall furnish all Receivers with general purposes, receipt books, and all necessary money forms in book form, and he shall cause all such money forms to be machine numbered. The Treasurer shall have the custody of the stock of receipt forms and money forms, and shall record in a register the numbers of all forms supplied to any receiver.

31. Receivers shall give receipts for all moneys paid to them on Public Account, whether for Revenue or Trust Accounts, on the duly appointed official forms taken from books supplied by the Treasurer for that purpose. Such books and forms shall be used in consecutive order, and should any receipt, licence, or other form be cancelled, it is to be so indorsed on the counterfoil, and the receipt form so indorsed is to be attached to the transcript of the cash-book forwarded to the Auditor-General of the Commonwealth. On no account whatever are receipts to be given on other than the authorized form. Full particulars shall be entered on the counterfoil of every receipt form, and the Receiver shall sign each counterfoil. Duplicate receipts shall not be issued without the sanction, in writing, of the Treasurer.

32. Every Receiver shall remit at the end of each month to the Treasurer, unless otherwise directed by him, the full amount of his collections. Provided that in any case in which the Receiver has been authorized by the

Treasurer to pay money out of collections he shall forward the acquitted vouchers in support of such payment in lieu of the cash represented thereby. The particulars of such collections shall be clearly set forth under the various heads of revenue in a Revenue Statement (which form shall be provided by the Treasurer), on which shall also be shown the details of the notes, gold, silver, copper, cheques, and acquitted vouchers which are forwarded.

32a. Separate statements on such forms and showing such details of revenue under the head of Lands, Mines, and Agriculture, as the Treasurer shall from time to time direct, must be forwarded each month to the Commissioner for Lands, &c., at Port Moresby.

33. The Commissioner for Lands, &c., shall cause the said details to be recorded in his registers forthwith, and forward the statement to the Auditor-General by first mail for verification.

34. When any officer shall have neglected to pay his collections or to render his accounts within the time prescribed and as directed by these Regulations, or fails to produce to the Auditor-General for the Commonwealth, or to such person as he may appoint, in writing, under his hand, or to the Treasurer when so required by them, or either of them, all books, forms, and documents deemed by them, or either of them, to be necessary to the conduct of the audit, the circumstances shall be at once reported to the head of the Department under which such officer is serving. Such head of Department shall report the matter to the Lieutenant-Governor, who shall take such action as it appears to him the gravity of the case demands.

35. Bills of exchange, cheques, or promissory notes are not on any account to be accepted as revenue or as trust money by a Receiver, unless authorized by the Treasurer, in writing. Any officer doing so will be held responsible for the due payment of the same.

36. In every case in which a Receiver shall fail to enforce the regular and punctual payment of revenue or other public moneys receivable by him, the amounts due shall be liable to be surcharged by the Treasurer against the salary of that officer unless and until he can show satisfactorily that the failure to pay in in proper time was occasioned by a cause he could neither control nor prevent; and if when such surcharge is made the amount in default be not ascertainable from the revenue vouchers and accounts furnished, the salary of the officer shall not be paid until he shall have furnished to the Treasurer a satisfactory statement of the amount due.

Whenever it can be proved that a loss to the Government has arisen from the neglect, carelessness, want of proper precaution, or wilful fault of such officer, he shall be surcharged by the Treasurer with the amount and his conduct reported to the Lieutenant-Governor.

4. Payment of Public Moneys.

37. Accounts in duplicate, one copy being stamped “Duplicate,” and not signed by the Certifying Officer, for salaries and allowances shall be prepared in the several Departments and forwarded to the Treasury for payment in the same manner as provided for herein in the case of other accounts.

When preparing salary accounts—

(a) In stating periods, the first and last days mentioned are invariably to be considered as both inclusive.

(b) If a salary is regulated by a Daily Rate, the Daily Rate only; if by an Annual Rate, the Annual Rate only to be inserted in the proper column.

(c) In the case of Daily Salaries the exact number of Days for which each is chargeable is always to be specified.

(d) One-twelfth of an Annual Salary is to be considered the proportion chargeable for each calendar month of the year of whatever number of days the month may consist.

(e) The proportion of a salary for a broken period is computed by multiplying the amount of the Monthly or Quarterly Salary, according as the same is payable monthly or quarterly, by the number of days in the broken period and dividing by the number of days in the month or quarter.

(f) Erasures or interlineations are not allowed.

38. Accounts in duplicate (one copy being stamped “duplicate” as soon as received by the Department, and not being signed by the Certifying Officer)—other than salary vouchers—shall be prepared by the public creditor, whose signature, as claimant, shall be a certificate that the amount claimed is due and owing for the services or articles specified therein. The receipt shall always, unless otherwise directed by the Commonwealth Treasurer, be set out in words at full length, and shall be signed by the persons to whom the moneys are payable, or by their authorized agents, on settlement of the claim, and not before. The “duplicate” copy shall be retained in the Territory at such office as the Treasurer shall from time to time direct.

39. Accounts when received shall be passed by the Treasurer, who shall be responsible for seeing that funds for the service in question are legally available. Expenditure of special character must be approved by the Lieutenant-Governor before payment.

40. The fullest information as to details must in all cases be inserted in vouchers, and the dates of supply or services must be shown.

41. Alterations in the vouchers must be initialed by the person who signs as claimant if such alterations were made by him; and, if not, by the officer who made the correction and the Certifying Officer.

42. The officer incurring the expense must sign as such on the voucher. Such signature vouches for the accuracy of every detail on the form, and the Certifying Officer will be held responsible therefor.

43. When payments are made to persons unable to write, the ‘‘mark’’ of the payee is to be made on the voucher as an acknowledgment of the payment, and such “mark” and such payment are to be witnessed wherever possible.

44. The officer making the payment must not sign the voucher as witness, provided, however, that an officer alone on an out-station may do so if he sees no possibility of obtaining a witness without undue delay.

45. An account shall not be considered in order until it has been certified to by the Certifying Officer. The Certifying Officer shall not certify any account until he is satisfied:—

(a) That the service has been duly rendered, or that the supply has been duly made.

(b) That the amount is a proper and duly authorized charge upon the funds of the Government of Papua.

(c) That the appropriation or fund to which it is chargeable is correctly stated thereon.

(d) That the legal appropriation of the revenue suffices for the payment of the account and of all accounts previously certified, or

If the account is not payable out of the revenue that funds suffice for its payment and for the payment of all accounts previously certified.

(e) That an account for the same service as that mentioned on the account under notice, or for part of it, has not previously been certified.

(f) That the account is in such form, and contains such details, as may be reasonably expected in all the circumstances.

(g) That the account is true and correct in every particular.

Provided that if it is not convenient or practicable for the Certifying Officer to carry out all the duties imposed upon him by this clause, he may rely for the proper performance of one or more such duties upon the work of an assistant Certifying Officer, who may, with the approval of the Commonwealth Treasurer, be appointed by the Lieutenant-Governor to carry out the duties, but in such case the Certifying Officer shall not certify any account until the Assistant Certifying Officer has initialed it.

46. A triplicate account must not be prepared, except when the original account has been lost or mislaid. If it be necessary to certify a “triplicate” account, the Certifying Officer shall explain on the back thereof the reason for the non-production of the original, and shall, after due inquiry, certify that the claim has not been paid. Such triplicate account shall have the words “triplicate, see indorsement,” written across the face of it.

47. The Treasurer is strictly prohibited from making any payments, or accepting any charge on his accounts, notwithstanding that the services to which they relate may be duly provided for in the Estimates or Appropriation Ordinance, unless authorized to do so by General Warrant, or Special Warrant, under the hand of the Lieutenant-Governor.

48. All disbursements of public money for or on behalf of the Territory are made by the Treasurer under authority from the Lieutenant-Governor, either personally or by officers acting under his instructions.

49. The Treasurer and all accounting officers will be held responsible personally and pecuniarily for inaccuracies in rendering accounts, and for any payments made, except as prescribed by these regulations.

50. The Treasurer may give instructions in writing to any accounting officer to make certain payments on account of the Public Service from the revenue collected by such officer. When sending the revenue to the Treasurer, the acquitted voucher for sums so paid out shall be forwarded at the same time.

51. Any officer allowing, or directing, any payment without proper authority will be held personally responsible for any amount improperly disbursed.

52. Certifying Officers, and one or more paying officers, shall be appointed by the Treasurer.

53. Unless otherwise directed by the Treasurer, all cheques drawn by a paying officer shall be countersigned by an officer appointed by the Treasurer, who shall advise the bank accordingly. The number of the cheque shall be inserted at the head of each account.

54. The Countersigning Officer shall be responsible for seeing that, so far as his general knowledge of Government business enables him to judge, the account in respect of which the cheque is drawn is properly payable, and that a cheque has not previously been drawn for the account.

(Reference to the cheque number at the head of the account will enable the last-named test to be applied).

55. Payment shall be made by cheque drawn on the Papua Account, except in such cases as those provided for in Regulation No. 50.

56. Payment shall be made by paying officers:—

(a) To the claimant personally, on his applying to the Paying Officer.

(b) To any bank to the credit of the claimant’s account, if so directed by him. A duplicate of the pay-in-slip, signed by the teller, and stamped with bank stamp, shall be attached to the account as full acquittance for the payment

(c) To the bearer of an order signed by the claimant.

(d) Payments of salaries and wages may not be made to others than principals, except under special circumstances, which must be explained on the order by the person making payment.

(e) Under no circumstances are duplicate receipts to be obtained.

57. As far as possible all accounts shall be certified before payment.

5. Trust Funds.

58. A separate account shall be kept in the Treasury, to be called the Trust Fund, of all moneys which shall be placed to the credit of that fund under such separate heads as may be directed by the Treasurer.

59. It shall not be lawful for the Treasurer to expend any moneys standing to the credit of the Trust Fund except for the purpose of such fund, or under the authority of an Ordinance.

60. All the provisions of these regulations relating to the issue and expenditure of public moneys, and the authority for such issue and expenditure, shall apply to the issue and expenditure of moneys standing to the credit of the Trust Fund, and the Lieutenant-Governor shall have the same authority with respect to such moneys, and the expenditure thereof, as he has with respect to moneys standing to the credit of the Papua Public Account.

61. All the provisions of these regulations relating to the collection and receipt of moneys, and the audit of the Public Accounts, and the powers and duties of the Auditor-General for the Commonwealth, with respect to the expenditure of public moneys, and the duties and liabilities of accounting officers and other persons whomsoever, shall in like manner apply to moneys on account of the Trust Fund.

62. A separate Cash Book Ledger and Banking Account shall be kept.

63. When under any Ordinance now or hereafter to be in force, any money (which by such Ordinance is, or shall be, directed to be paid into the Treasury) shall come to the possession or control of any person in the Public Service by virtue of his office or employment, for, or on account of, or for the use or benefit of, any other person, such first-mentioned person shall act with respect thereto in like manner as Accounting Officers are required to act with reference to their revenue collections, and such moneys shall be placed to the credit of an account to be kept in the Treasury for such purpose, to be called the “Trust Fund,” under such separate heads as the provisions of any existing or future law may render necessary.

64. When, by virtue of his office or employment, or of any legal process whatsoever, any moneys shall come to the possession or control of any person in the Public Service for, or on account of, or for the use or benefit of any other person, he shall pay or transmit the same to the Treasury on the first day of each next succeeding month, to be there placed

to the credit of the Trust Fund hereinbefore mentioned, and shall forward returns thereof to the Auditor-General and the Treasurer in such form and in such manner as the Treasurer shall from time to time direct.

65. Unless expressly enacted to the contrary, all such sums as shall have been placed to the credit of the said Trust Fund, and as shall have remained unclaimed for the period of six years after the same shall have been so placed, shall be carried to and form part of the Revenue Account. Provided that any sum, the claim to which shall be established to the satisfaction of the Lieutenant-Governor in Council, after the same has been carried to the credit of the Revenue Account, may be withdrawn therefrom and refunded, upon the authority of the Lieutenant-Governor, with the advice aforesaid.

6. Deaths of Europeans.

66. When the death of any intestate person is reported, it is the duty of the responsible Government Officer to take charge of the deceased’s effects. An inventory must be taken of everything in the first instance. The inventory must be signed and dated. In the interests of the officer himself, it will be better if it can be signed by two persons, one being the responsible officer.

67. An affidavit of death must be filed with the estate papers. In affidavits all names should be stated in full, but the signatures of deponents are to be their usual signatures. It should be remembered that the affidavit of death is not a certificate, and that it is merely required under the Intestacy Acts. It is necessary, therefore, that a separate information of death be sent to the Registrar-General, Port Moresby, so that particulars of death may be recorded in the register of deaths kept there.

68. The officer should then dispose of perishable goods to the best advantage. Information as to what is sold and the price realized must be noted in the inventory. Guns, watches, and valuables should not, as a rule, be sold, but should be sent to the Curator of Intestate Estates. Guns may, however, sometimes be sold, if a fair price is offered.

69. There must then be sent to the Curator by the responsible officer—

(a) Notice of Death.

(b) Inventory of Real and Personal Estate.

(c) Affidavit of Intestacy.

(d) Statement of Sales (if any).

(e) Statement of Account.

(f) Unsold Effects.

(g) Private Papers and Valuables.

(h) Cash in Estate.

70. If the estate can afford it, the responsible officer may pay from funds in the Estate—

(a) Burial expenses of deceased.

(b) Expenses incurred in collecting effects, &c.;

but any debts against the estate are to be attached to an affidavit of debt, and forwarded to the Curator.

71. (a) In cases where the deceased’s next of kin is at hand to look after an estate it is generally not necessary for officers to do anything but to report the circumstances to the Curator. Deceased’s relatives must also be notified of death and what action is being taken.

(b) In cases where the deceased has left a will and the trustee is available, no action need be taken other than reporting the death. If, however, the trustee cannot be communicated with immediately, action must be taken

to protect the estate, and, in such cases, perishable goods should be dealt with in the manner prescribed in Regulation 68 in the case of intestate estates.

7. Wages of Native Labourers and Deceased Natives.

72. Officers receiving moneys under the Native Labour Ordinance for deposits by employers for the wages of natives, or for the wages due to deceased or deserted natives, shall issue an official receipt to the payer of such money.

73. A separate Cash Book shall be kept, in such form as the Treasurer shall from time to time direct, in which the full particulars of all moneys collected on this account shall be entered.

74. Proper receipts must be obtained and filed for all payments from this account. As the payments are made to natives, they should, if possible, be made in the presence of a witness, who should sign the receipt as such.

75. When the balance is struck monthly, in addition to seeing that the Cash Book balance agrees with the cash on hand, it must be seen that the amounts not marked off on the debit side make up and agree with the total of the balance. The amounts shall be marked off in such manner as the Treasurer shall from time to time direct.

76. Moneys received by an accounting officer (for the purpose of being paid over to any other person), which have been in his possession unclaimed for a period of over twelve calendar months, or any other moneys which have remained on hand for a period of twelve calendar months, shall, unless otherwise directed by the Treasurer, be transmitted to the Treasury with a proper voucher, to be placed to the credit of Trust Fund.

8. Stores.

77. There shall be a Board, to be called the Board for the Supply and Control of Stores. It shall consist of the Government Secretary, the Director of Public Works, and the Treasurer. The Government Storekeeper shall be Secretary to the Board, which shall hold its meetings at the Council Chamber on Friday in each week at 10 a.m., and at such other times and places as the Board may decide. At any meeting any two members of the Board shall form a quorum.

78. The Government Stores shall be under the direction of the Treasurer, and no stores of any description whatsoever shall be obtained for the public service except through the Government Stores, except as hereafter provided.

79. Subject to the approval of the Board, ordinary stores may be ordered by the Treasurer from any part of the Commonwealth, or elsewhere if more convenient.

80. When large quantities of any particular article are required, the Board shall call for tenders for the supply of such articles. Tenders, when received, shall be submitted to and dealt with by the Board.

81. Excepting in such cases as the Board may otherwise direct, all stores are to be consigned to the Government Storekeeper, whose duty it is:—

(a) To see that all consignments of stores are landed according to the Shipping Receipts.

(b) To receive goods into the Government Stores, and to see that they are according to order, and that everything is according to the invoices.

(c) To check the measurements and weights for freight, and to call the Board’s attention to any charges which appear excessive.

(d) When stores are, by order of the Board, sent direct to any officer, the duties set out in (a) (b) and (c) of this regulation, to be carried out by the Government Storekeeper, shall be carried out by the officer to whom the goods are consigned.

82. All goods received by the Government Storekeeper shall be stowed in the Government Stores. The Government Storekeeper and his subordinates will be held personally and pecuniarily responsible for all Government Stores intrusted to their charge. The stores must be kept in good order, and all articles properly stowed away, and every precaution taken for their security.

83. The Government Storekeeper shall keep a Stock Ledger to show a full and proper account of all stores received and issued by him. All invoices received shall be entered up in a Purchase Book, together with the charges thereon, and all goods issued shall be charged up in an Issue Book at the landed cost.

84. On the 30th day of June in each year a balance shall be struck, and the Treasurer or such officer or officers as he shall appoint shall, on that day, go through the stores on hand, and make a full and thorough inventory of the quantities and values thereof.

85. All articles required for the Public Service must be applied for on the requisition forms supplied for the purpose. Requisitions must be sent to the Secretary to the Board, and shall be dealt with in the manner hereinafter ordered.

86. When there is only one vote for a particular service or head of expenditure for the whole Territory, the Treasurer, with the approval of the Lieutenant-Governor in Council, shall, at the beginning of each financial year, apportion the vote among the several expending officers, and such apportionments must not be exceeded by the Board unless or until the Lieutenant-Governor in Council, acting on the advice of the Treasurer, reapportions the vote.

87. In preparing requisitions, officers must comply with the following:—

(a) The Vote and the number of the item in the Estimates of Expenditure under which the stores are applied for must be inserted in the requisition.

(b) In requisitions for rations for Police and other natives employed by the Government and for Prisoners the number of men must in every instance be stated, together with the full period for which the rations are required.

(c) In all cases, such as village constables, when payment for services is to be made by means of “trade,” the number of persons to be paid, and the full period of service and rate of pay, must in every instance be stated.

(d) The approved scale of rations must not under any circumstances be exceeded. At all Government Stations where native food can be grown or bought, full quantities should not be requisitioned for. Officers in charge of such stations must not fail to plant or buy a sufficiency of native vegetables for the use of Police, other natives employed by the Government, and for prisoners; neglect to do so will be regarded as a want of efficiency.

(e) In requisitions for articles of food, trade, &c., for payment of Transport Purchase of Native Lands and Gifts to Natives, the basis upon which the quantities have been arrived at must be fully set out. At the end of each quarter the officer shall notify the Board, from information taken from, his diary, the approximate issues under these heads, and it shall be the duty of the Board to have these returns compared with the original requisition, and take such action thereon as may, to the Board, seem desirable or necessary.

(f) All requisitions must be clearly written, and the items must not be crowded. Officers must bear in mind that, to avoid delay in dealing with requisitions, too full particulars and descriptions of articles asked for cannot be given.

(g) If a requisition for articles of an exceptional nature is sent in, full explanation of the circumstances under which such articles are required must accompany the requisition, which should be on a separate form from the requisition for other ordinary supplies, if any such are asked for at the same time, so as to avoid delay in dealing with the latter.

(h) All officers, with the exception of those stationed at Port Moresby, should forward their requisitions for supplies half-yearly, and three months in advance of the date upon which the stores are required. Officers stationed at Port Moresby shall forward requisitions at such times and periods as may from time to time be decided, and ordered by the Board.

88. Upon receipt of stores from the Government Storekeeper, the receiving officer shall check same with the stores issue note forwarded, and, if correct, sign the issue note, and return it immediately to the Government Storekeeper. In the case of any discrepancies, he shall draw attention to them in a letter addressed to the Treasurer.

89. All stores issue notes shall be filed by the Government Storekeeper, with the requisitions which thy represent, and the issue notes, duly receipted, shall be taken as proof, unless the contrary be proved that the goods have been issued from the Government Stores and received by the officer who signed the receipt. In the case of rations, officers shall, when directed by the Board to do so, record in a Journal to be kept for the purpose all issues made.

90. When preparing half-year’s requisition, stock must be taken, and a statement must be sent to the Board, showing the balance of each article on hand at that time. Where possible, two officers must certify that the return is correct, and the balances given as on hand are actually so.

91. Upon receipt of a requisition the Board shall:—

(a) See that the requisition has been drawn up in conformity with these regulations.

(b) Have the quantities of rations asked for checked, to ascertain if they are according to scale; and, if not, alter them in such way as it may think fit.

(c) See that the amount allotted for expenditure has not been exceeded.

(d) Note any apparent extravagance, even though the amount allowed to the officer requisitioning may not be exceeded.

92. Officers stationed at Port Moresby must take delivery of the goods required at the Government Stores on Wednesday of each week, between the hours of nine and one and two o’clock and four o’clock. In no case must a native, unless employed upon clerical duties, be allowed to take delivery of goods from the Government Storekeeper.

93. On the resignation or removal of any officer who shall have charge of any Government Stores, stock shall be taken by the out-going officer; it must also be verified by the in-coming officer, and a certified inventory thereof shall be signed by both officers, and must be forwarded to the Board by the in-coming officer by the first mail after such stock has been ascertained. The same course shall be followed in respect to cases where an officer shall be granted leave of absence, or shall be relieved of his duties for any other cause.

94. In case of emergency, the Treasurer may order the Storekeeper to supply any article or articles said to be urgently required, and he shall submit the requisition to the Board at its next meeting, together with the requisitioning officer’s explanation of the emergency. The Treasurer in this respect shall be the sole judge as to whether it is a case of urgency or not.

95. No requisition for printing or supplying any receipt books or forms or licences or other forms having a money value or books of account shall be passed or approved by the Board unless or until the same is approved, in writing, by the Treasurer.

96. No Government Property or Stores shall be sold or otherwise disposed of (excepting as provided by these regulations) until the approval of the Board has been obtained. The Chairman of the Board shall inform the Auditor-General for the Commonwealth of every such approval, giving particulars of the property or stores to be sold or disposed of and the name of the officer authorized to sell or dispose of the said property or stores.

9. Miscellaneous.

97. The Treasurer shall keep, and cause to be kept by the various Accounting Officers, such books of accounts and in such manner as the Treasurer for the Commonwealth may from time to time direct.

98. The Treasurer shall, at least once a month, forward to the Treasurer for the Commonwealth, for transmission to the Auditor-General for the Commonwealth, a transcript of all the books of account kept by him together with all vouchers in support of the entries therein. The transcripts shall be certified to be true and correct copies of the original books of account.

99. All other Accounting Officers shall, at least once a month, forward to the Auditor-General for the Commonwealth transcripts of all books of account kept by them. The transcripts shall be certified to be true and correct copies of the original books of account.

100. Erasures are not permitted in either books of account or vouchers. If an error be made, the necessary correction must be made by ruling through the incorrect amount or words and writing the correct figures or words above the original entry. This regulation, excepting as regards the first sentence, shall not apply to corrections to be made by means of the Journal.

101. As soon as possible after the end of each quarter there shall be published in the Commonwealth Gazette a statement, signed by the Treasurer, showing the receipts and expenditure of Papua between the first day of the financial year and the last day of such quarter. The statement shall show also the receipts and expenditure during the corresponding period of the previous financial year.

102. The Lieutenant-Governor shall cause fidelity guarantees to be obtained in respect of all offices held by officers handling public moneys to guarantee the Government against loss arising from fraud or want of fidelity on the part of the holder for the time being of each guaranteed

office. The amount for which each office shall be guaranteed shall be determined by the Lieutenant-Governor, who may cause the amount for which each office is guaranteed to be varied or altered as the necessity therefor arises. The Commonwealth Treasurer may at any time direct that the amount of any guarantee shall be increased, and the Lieutenant-Governor shall cause the guarantee in question to be increased accordingly.

103. The Government Secretary shall notify the Auditor-General for the Commonwealth of all expenditure warrants signed by the Lieutenant-Governor.

104. The forms of entry used by the Customs and all forms of account shall be as similar to those provided by the Commonwealth Customs and Treasury Regulations as the conditions and circumstances will permit.

105. Officers are strictly forbidden to obtain signatures to blank forms of account, or orders for payment, or to acquittances or receipts, before the actual payment of the accounts, or to acquittances or receipts, which are not properly filled in.

106. The Treasurer may personally, or with the Lieutenant-Governor’s authority, by deputy, conduct inspections of the accounts of all Accounting Officers, and for this purpose he shall at any time have access to all books, vouchers, and documents in the charge of such officers. On the completion of such inspections, he shall report to the Government Secretary any material irregularities connected with the public accounts, and any particulars in which the provisions of the Revenue Laws may appear to him to need amendment. A copy of such report shall be sent by the Government Secretary to the Auditor-General for the Commonwealth forthwith. It is at all times the duty of the Treasurer to watch all receipts and expenditure to see that all revenue that should be transmitted to the Treasury is being promptly received, and that all expenditure is duly authorized and economical.

107. It is the duty of all Accounting Officers to reply promptly to any queries addressed to them by the Auditor-General for the Commonwealth, or by the Treasurer, giving fully the particulars or information required.

108. No officer shall incur any expenditure unless duly authorized so to do. The Lieutenant-Governor may authorize officers to incur expenditure up to a certain limit in cases of emergency. Any expenditure so incurred shall be immediately reported to the Treasurer.

109. All officers whose duties are connected with the receipt or payment of moneys are required to acquaint themselves with these regulations. Heads of Departments and Heads of Districts or Branches are directed to send in requisitions for the Regulations for the use of all such officers under their control. On the 1st of April and the 1st of October in each year every such Head of a Department or Head of a District shall certify to the Treasurer that he has seen or ascertained that a copy of these Regulations, revised to date, is kept in the office of each Accounting Officer. The Treasurer shall report to the Auditor-General for the Commonwealth any failure on the part of any responsible officer to supply such certificate.

110. A penalty not exceeding £5 may be imposed by the Lieutenant-Governor in Council upon an Accounting Officer or other person, subject to these Regulations, who, in the opinion of the Lieutenant-Governor in Council, has been careless in carrying out duties prescribed by these Regulations.

111. Every Head of a Department and every Head of a District or Branch shall be responsible for seeing that the provisions of these Regulations are complied with.

By Authority: J. Kemp, Government Printer, Melbourne.