QW 
Governor's allowance or disallowance noted thereon, 
will be returned to the Treasurer. If approved, it 
will be sufficient authority for the expenditure to be 
incurred, and one copy will be retained by the 
Treasurer. The other copy will be sent to the head 
of the department from which it was received for 
record and reference 
266. Should the expenditure authorised upon any 
Requisition be found insufficient, the head of the 
department requiring authority for further expen- 
diture will, so soon as he foresees the necessity there- 
for, forward to the Treasurer a supplementary Requi- 
sition for such further expenditure, drawn up in the 
same form as the original Requisition and accom- 
panied by a memorandum explaining the necessity for 
the axeeas 
267. In any exceptional case where it is manifestly 
for the benefit of the public service that expenditure 
should be immediately incurred, and time does not 
permit of authority being obtained in the usual way, 
an officer may, on his own responsibility, incur the 
expenditure ; but he will at once forward a Requisition 
as above provided with a covering memorandum ex- 
plaining the reasons which induced him to depart from 
the ordinary course. In every such case he will be 
held personally liable for the expenditure in the event 
of the payment not being finally approved; and any 
items which may appear unnecessary or extravagant 
will be disallowed and surcharged against him. 
268. All payment entries in the accounts must be 
vouched for on the prescribed form. 
269. Vouchers for all salaries, allowances, and othet 
services included in the General Warrant will be 
delivered duly certified by the heads of departments 
to the Treasurer, or, in the out-stations, to the nearest 
sub-accountant, three clear days at least before the