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{\nofwords2000}{\nofchars11406}{\*\company scims}{\nofcharsws13380}{\vern24689}}\paperw11906\paperh16838 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\formshade\horzdoc\dgmargin\dghspace180\dgvspace180 \dghorigin1701\dgvorigin1984\dghshow1\dgvshow1\jexpand\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct \asianbrkrule\nojkernpunct\rsidroot9182852 \fet0\sectd \linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid7287661\charrsid525231 NIUE LAWS \par LEGISLATION AS AT DECEMBER 2006 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\b\lang2057\langfe1033\langnp2057\insrsid7287661\charrsid525231 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 PUBLIC REVENUES}{\b\lang2057\langfe1033\langnp2057\insrsid525231\charrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\b\lang2057\langfe1033\langnp2057\insrsid525231\charrsid525231 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 TREASURY RULES 1960 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11687303 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 (1 October 1961)}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid525231\charrsid525231 1 }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 These are the Treasury Rules 1960. }{\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid525231\charrsid525231 2 }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 In these Rules }{\lang2057\langfe1033\langnp2057\insrsid525231 "}{ \lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 Act}{\lang2057\langfe1033\langnp2057\insrsid525231 "}{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 means the Public Revenues Act 1959. \par \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 BANKING OF MONEY IN NEW ZEALAND \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid525231\charrsid525231 3 }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 (1) Public money kept in New Zealand for disbursement shall be kept at }{ \lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 the Reserve Bank of New Zealand in an account to be called the Niue Administration Account. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) Public money kept in New Zealand on fixed deposit shall be kept at a branch of the Bank of New Zealand in an account to be called the Niue Assembly Cash Investment Account. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (3)}{\lang2057\langfe1033\langnp2057\insrsid525231 \par \par }\pard \ql 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public money in Niue in a Post Office Savings Bank or in a bank in Niue. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 SIGNING OF CHEQUES}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 4 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 C heques drawn on the Niue Administration Account or on any bank account shall be signed by the Financial Secretary or other officer appointed by Cabinet to act in his stead. 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}{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 6 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Every accounting officer shall, if so required by the Financial Secretary, provide s ecurity for such sum and in such manner and form as the Financial Secretary directs for the due accounting for and payment of all money which comes into his charge, custody, or control. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 7}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 If an accounting officer is requested to make a payment or accept a charge of credit, or take any other action which in his opinion is not lawfully authorised or is otherwise in incorrect, he must state his objection in writing to the head of his Department, who shall, if he disagrees with the officer, forthwith report the circumstances to the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 AUTHORISATION OF EXPENDITURE}{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 8}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Cabinet shall authorise all expenditure provided for in the Appropriation Act and may delegate to any officer or officers as he thinks fit such of his powers to authorise expenditure as he deems necessary. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 COLLECTION OF MONEY}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid3372718 9}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Every person collecting, receiving, or having control over any money payable into the Niue Government Account or into any deposit, or trust, or separate account, is a Receiver within the meaning of these rules. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 10}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) The full amount of all collections of public money shall be paid to the Treasury unless the Financial Secretary directs otherwise. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) Paragraph (1) shall not apply to publ ic money required by statutory or other lawful authority to be otherwise dealt with, and all such money shall be dealt with under the statutory or other requirement. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 11}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Except where the Financial Secretary directs otherwise, there shall be given to every person paying any money to be credited as public money to the Niue Government Account or to any deposit, or trust, or other account of the Government, an official receipt in the form approved by and printed under the authority of the Treasury. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 12}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Public money shall not be involved with private funds. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 13}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Every Receiver shall keep a cash book in the form approved}{\lang2057\langfe1033\langnp2057\insrsid10836032 }{ \lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 by the Financial Secretary and shall enter the amount of his collections and the manner of their disposal. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 14 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) The Financial Secretary shall prescribe the times and the manner in which each Receiver shall balance his cash book and forward a copy of the summary of it to the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) The cash book shall be balanced at least once each calendar month.}{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 15 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Money received by way of deposit shall be dealt with in the manner provided for the collection of other public money except where the Financial Secretary directs otherwise. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 16}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 The Financial Secretary may at any time arrange for money held on dep osit, and not immediately required, to be invested in a Post Office Savings Bank. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 17 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Receivers shall apply to the Treasury for all books of receipts required by them and for all forms of licence and certificate on the issue of which they are required to collect a fee. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 PAYMENT OF MONEY}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 18}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) All vouchers for the expenditure of public money shall be signed by an officer designated a certifying officer. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) A certifying officer shall be appointed by Cabinet on the recommendation of the head of his Depa rtment and shall have such duties and responsibilities as to certification as are prescribed by the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 19}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 All expenditure of public money shall be approved by Cabinet to ensure that payment vouchers have been properly certified, that the charging of expenditure is correct as to vote, item and account, and that authority exists for the expenditure. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 20}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 All claims on the Government must be entered on a voucher form approved by and printed under the authority of the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 21}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) Payment of salaries or wages to all persons employed in the Public Service shall, unless the Financial Secretary approves otherwise, be made in cash. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) The Financial Secretary may, on receipt of a request in writing from the person entitled to it, pay any such salary to a bank or Post Office Savings Bank for the credit of that person. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 22}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Officers or other persons travelling on Government service must obtain receipts for such disbursements as are directed by the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 23}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Payments of claims shall be made in such manner as the Financial Secretary may direct. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 24}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) Except i n the case of payments, under a power of attorney, letters of administration, or probate, payments to other than claimants themselves may be made only under the authority of the claimants given in the form approved by the Financial Secretary. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) Any such authority may be either general or special. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 25 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) An authority under rule 24 shall be accepted by the Financial Secretary only for the convenience of claimants, who may revoke a general authority at pleasure. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) Authorities given by or on behalf of companies shall be signed by the directors or the managing director. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (3) The Financial Secretary shall not recognise or act upon any endorsement or addition to a form of general authority which purports to make th e authority irrevocable or to alter in any way its substance or effect. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (4) A general authority must be renewed at the expiration of 2 years from its date of it if it is desired to keep it in force for any longer period, otherwise the Financial Secretary may regard the authority as cancelled. \par (5) Orders made by employees of the Financial Secretary for the payment of salary to a bank or Post Office Savings Bank or for allotment of part salary or for deductions from salary shall remain in force until cancelled. \par \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 26}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) No authority from a public servant for the payment of his salary to any person other than that employee shall be accepted by the Financial Secretary except where the employee is unable to receive the salary himself on account of absence from office or other cause. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) This rule does not apply to an authority for payment to a Bank or Post Office Savings Bank or to any allotment of part salary or deductions from salary approved by the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 27}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 A public servant shall not, with out the special approval in writing of the Financial Secretary, act as agent or attorney for the receipt of money due by the Government to a public creditor or claimant. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 IMPRESTS}{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 28}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) Payments by way of imprest shall be made under instructions issued by the Financial Secretary. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) The Financial Secretary shall direct the manner in which money shall be issued to an imprestee and how he shall account for it. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 29}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Where imprests are issued to persons not in receipt of salary or allowances on Government service, those persons shall account for the same in the manner set forth in those rules and the instructions issued by the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 30}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 The application by an imprestee, receiver, or other accounting officer of any public money under his cont rol for any purpose other than the proper purposes for which that money is available shall be deemed to be a misappropriation of public money and he shall be liable accordingly. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 RECEIPTS FOR PAYMENTS}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 31 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) Except in special cases a receipt from the person legally entitled to receive payment shall be accepted as sufficient discharge for any payment. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) The paying officer may at any time require to be furnished with satisfactory evidence of the identity of a payee. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (3) The Financial Secretary may in any case require such further or other instrument or discharge to be executed by the payee in addition to or instead of a receipt, as may seem desirable in the circumstances. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (4) Where a receipt or endors ement does not appear to have been given or made by the person legally entitled to receive payment personally, evidence may be required of the authority of the person giving the receipt or making the endorsement to give a legal discharge for the money pai d. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (5) The mark of any payee unable to write must be witnessed by a person other than the paying officer. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 DEPARTMENTAL ACCOUNTS}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 32}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) Government departments shall keep such accounts and accounting records as the Financial Secretary may direct. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) T he necessary forms for all books, accounts and documents required by Departments for properly carrying into effect the provisions of these Rules shall be such only as are prescribed or approved by the Financial Secretary. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (3) Where not inconsistent with these Rules the system of keeping departmental accounts and accounting records and the books and forms to be used shall at all times be subject to the control, supervision and inspection of the Financial Secretary. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 33}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) It shall be the duty of every he ad of a Government department or other employee of the Government to afford all information which the Government may require regarding the receipt and expenditure of public money, and the accounting for public money or stores under his control. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) The F inancial Secretary may instruct any officer of the Treasury to inspect any books, accounts, documents, or stores, or other public property held by any Government department and the head of any such department shall afford facilities for such inspection. \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 STORES}{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 34 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) The Financial Secretary shall prepare rules and shall issue instructions concerning the purchase, account for, management, control and disposal of public stores. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) Losses of stores, deficiencies in stores, and damage to stores shall be reported to the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 35 }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) Employees of the Government shall not, either directly or indirectly, derive advantage from dealing in public stores. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) Sales of stores to employees shall not be permitted without the authority of the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (3) Free issues to employees shall not be made unless authorised in writing by the Financial Secretary. \par \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 WRITING OFF MONEY OR STORES}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 36}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 No losses or deficiencie s shall be included in the Annual Appropriation Act for discharge from the Niue Assembly Account except those previously concurred in by the Audit Office and the Cabinet. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 37}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 No employee of the Government shall write off departmental charge any physical l oss of cash or stores, debtor balances, claims abandoned, debts irrecoverable by the Crown, nugatory expenditure (meaning thereby any payment of public money involving an immediate and formal loss, or the payment of money in return for which no services h ave been rendered), or the cash value of issues in kind to any person whomsoever by way of allowance, until the authority of the Assembly has been obtained for the writing off in the annual appropriation Act. }{ \lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 FINES}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 38}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 Any accounting officer or any other person subject to these Rules who commits any breach or who makes any error in any accounts rendered by him, or who fails to carry out any lawful direction of the Financial Secretary, shall be liable to a fine not exceeding such amount as may be specified in the Act to be imposed and to be recoverable as set out in the Act. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 APPLICATION OF RULES}{\lang2057\langfe1033\langnp2057\insrsid525231 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid525231 {\lang2057\langfe1033\langnp2057\insrsid525231 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 39}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) All money paid to the Postmaster shall 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 money, to the approval of the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) Subject to this rule, and when not inconsistent therewith, these rules and any instruction s issued by the Financial Secretary shall apply to all persons in the service of the Post Office. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid525231 40}{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (1) The receipts and payments of all departments of the Government operating outside the Government Account shall be dealt with under any regulations or instructions for the time being in force for the management of these departments, subject so far as relates to the receipt and payment of public money, to the approval of the Financial Secretary. }{\lang2057\langfe1033\langnp2057\insrsid9182852 \par }{\lang2057\langfe1033\langnp2057\insrsid525231\charrsid10836032 \par }{\lang2057\langfe1033\langnp2057\insrsid9182852\charrsid10836032 (2) Subject to the paragraph (1) and when not inconsistent therewith, these Rules and any instructions issued by the Financial Secretary shall apply to all persons in the service of any such department.}{\lang2057\langfe1033\langnp2057\insrsid11087364\charrsid10836032 \par }}