The Short Title of this Act shall be “The Public Stores Act 1867.”

It shall be lawful for the Governor to appoint a fit person to be the Storekeeper for each department of the Government for the public service of which any public stores shall be kept and all such stores in each department shall be deemed to be in the custody of the Storekeeper thereof until he shall be discharged of such custody as hereinafter provided.

Every other person in whose custody any public stores shall be placed for the purpose of re-issuing the same shall be deemed to be a Sub-storekeeper for the purposes of this Act.

It shall be lawful for the Governor in Council from time to time to make and to alter or cancel as may be necessary Regulations not inconsistent with the provisions of this Act for the guidance of all Storekeepers and Sub-storekeepers and for the inspection of the said stores and for the rendering of accounts relating thereto and for the audit of all such accounts and all such Regulations being published in the New Zealand Gazette shall have the force of law and a copy thereof shall be laid before both Houses of the General Assembly.

The word “Minister” in this Act shall be taken to mean the member of the Executive Council for the time being administering the department of the Government to which any such stores shall belong.

Every Storekeeper shall at such times and in such form as shall be directed by the Regulations aforesaid transmit to the Minister an account showing in detail all the stores belonging to his department whether in his own custody or in the custody of any Sub-storekeeper specifying the stores in such custody at the commencement of the period to which such account shall relate the stores received and issued during such period and the stores remaining in such custody at the conclusion thereof and shall accompany such account with supply notes of stores received and vouchers for stores issued duly signed by the person to whom such stores shall have been issued.

Every Sub-storekeeper shall at such time and in such form as aforesaid transmit a similar account together with similar vouchers to the Storekeeper from whom or by whose authority he shall have received any stores into his custody and the Storekeeper shall transmit all such Sub-storekeepers’ accounts to the Minister.

Every Storekeeper or Sub-storekeeper as the case may he shall transmit with every such account a Declaration which he shall make and sign in the presence of a competent witness to the effect that such account contains a true and complete statement of all the stores received into issued out of or remaining in his custody during the period to which such account shall relate and that he has ascertained by due inspection that the stores stated in such account to be remaining in his custody at the conclusion of such period are in his custody and possession accordingly.

The Minister shall at such times as shall be directed in the said Regulations transmit to the Auditor all the accounts of each Storekeeper and Sub-storekeeper which he shall not theretofore have so transmitted together with all vouchers or other documents in his possession in support of such accounts and the Auditor shall examine all such accounts and shall compare the same with such items in the accounts of the Colonial Treasurer as show the expenditure of public money in the purchase of stores and also with the reports of the Inspectors of stores as hereinafter mentioned and the Auditor shall charge each Storekeeper and Sub-storekeeper with all the stores which shall have been placed in his custody and shall discharge him of all stores which shall have been transferred to the custody of any other Storekeeper or Sub-storekeeper or shall have been duly expended in the public service under the authority of the Minister.

Whenever the Auditor shall be satisfied by due examination and inquiry that the account of any Storekeeper or Sub-storekeeper contains a true and complete statement of all the stores received into issued out of and remaining in his custody during the period to which such account shall relate the Auditor shall return such accounts vouchers and other documents relating thereto to the Minister and give a Certificate of Discharge for such Storekeeper or Sub-storekeeper for all such stores as he shall have issued expended or transferred under lawful authority and the Minister shall forthwith cause a certified copy of such Certificate of Discharge to be transmitted to the Storekeeper or Sub-storekeeper to whom the same shall relate and such Certificate of Discharge shall be a full and sufficient discharge to such Storekeeper or Sub-storekeeper and his sureties for all claims on the part of Her Majesty or of any other person in respect of all stores named in such certificate.

It shall be the duty of the Minister administering each department for the service of which any public stores shall be kept from time to time to appoint Inspectors to inspect the stores belonging to such department provided that such Inspectors shall be in no way concerned in the custody or expenditure of such stores or in providing or contracting to provide the same or any part thereof And every such Inspector shall at such times as the Minister shall direct inspect the stores of such department or so much thereof as he shall have been instructed to inspect by the Minister Provided always that a complete inspection of all the public stores in each department shall be held during the month of June in each year.

It shall be the duty of every Storekeeper and Sub-storekeeper to afford full information to every such Inspector and to give him free access to all the stores in his custody and to all his books accounts vouchers and other documents relating thereto.

It shall be the duty of every such Inspector to prepare a complete and detailed list of all the stores inspected by him in the custody of each Storekeeper and Sub-storekeeper and to make and sign in the presence of a competent witness a declaration to the effect that the said list contains a full and true statement of all the stores in the custody of such Storekeeper or Sub-storekeeper And every such Inspector shall forthwith transmit such list with the declaration relating thereto to the Minister who shall transmit the same to the Auditor.

It shall be the duty of such Inspectors to transmit together with such lists any such remarks as they may think fit respecting the condition or state of repair of any public stores subjected to their inspection and of any buildings for the preservation thereof and generally to make such report thereon as they may think fit.

If any public stores placed in the custody of any Storekeeper or Sub-storekeeper and for which he shall not have received a Certificate of Discharge from the Auditor or placed in the custody of any other person for use in the public service not having been expended in the public service under proper authority shall be found to be missing from such custody the said Storekeeper Sub-storekeeper or other person as the case may he shall be deemed to owe to Her Majesty the value in full in money of all such missing stores And if any such public stores shall be found to be damaged or spoiled by the wilful neglect or default of the Storekeeper Sub-storekeeper or other person having the custody thereof the said Storekeeper Sub-storekeeper or other person shall be deemed to owe to Her Majesty such sum of money as may be necessary to replace such damaged stores And all such moneys together with full costs of suit shall be recoverable by action suit or information in the Supreme Court in like manner as money due to Her Majesty within the Colony.

So soon as and so often as the Auditor shall ascertain that any money has become due to Her Majesty under the provisions of the fifteenth clause of this Act it shall be the duty of the Auditor by a notice in writing to call upon the Storekeeper Sub-storekeeper or other person owing the same to pay the money so due into the Public Account as a debt due to Her Majesty and if such money shall not be so paid within three months after the date of such notice it shall be the duty of the Attorney-General upon the instruction of the Auditor which instruction the Auditor is hereby authorized and required forthwith to issue to take all such steps as may seem to him most fitting to recover such debt to the use of Her Majesty and all moneys so recovered shall be paid into the Public Account.

Every person who shall make any declaration required to be made by this Act knowing the same to be false shall be deemed to be guilty of wilful and corrupt perjury.

Every Storekeeper or Sub-storekeeper who shall refuse or neglect to make any return or account required to be made by this Act or the regulations to be issued under the authority thereof shall be liable to a penalty not exceeding twenty pounds.

If it shall appear to the Auditor after due inquiry that any person having custody of any public property shall have fraudulently applied or caused or permitted to be applied the same or any part thereof to other than the public service it shall be the duty of the Auditor forthwith to instruct the Attorney-General in the matter who shall thereupon take all such steps as may seem to him most fitting to prosecute the person so offending according to law Provided always that nothing in this Act shall be taken to prevent or prohibit the commencement or prosecution of any suit action or indictment information or other proceeding whether of a criminal or civil nature by the Attorney-General in the name or on behalf of the Crown although the same may not be taken at the instance of the Auditor.

The sixty-second and seventy-sixth clauses of “The Public Revenues Acts 1867” shall equally apply to all matters arising under this Act and shall be read as a part thereof.

Every Storekeeper and Sub-storekeeper shall be required to find security in such form and to such amount as the Governor shall direct by himself and two sureties or by the guarantee of an approved insurance society for the faithful performance of his duties.