i 
274. All vouchers will contain full particulars of 
each service, such as dates, numbers, quantities, dis- 
tances, and rates, so as to enable them to be checked 
without reference to any other document. 
275. The signature of the head of a department 
certifies to the accuracy of every detail on the voucher. 
He will therefore be held responsible that the services 
specified have been duly performed, that the prices 
charged are either according to contracts or approved 
scales, or fair and reasonable according to current local 
rates, that authority has been obtained as quoted, 
that the computations and castings have been verified 
and are arithmetically correct, and that the persons 
named in the vouchers are those entitled to receive 
payment. 
276. When supplies are furnished or work done 
under agreement or contract, there will be attached to 
the voucher a certificate that the payments are in 
accordance with the terms of the contract or agree- 
ment, that, as regards supplies, the articles have been 
received, and, in the case of work, that it has been 
properly done. In the case of a payment on account 
no more will be claimed than the cost of the work 
certified to have been performed. When a deduction 
18 made from the amount payable on a contract in 
respect of a penalty or fine, the net sum only will be 
paid. 
277. In cases where public officers present claims 
for small payments made by them, sub-vouchers, in the 
shape of actual receipts, must be produced whenever 
practicable. When sub-vouchers cannot be obtained 
the officer will certify that the charges have been 
incurred solely upon the public service and actually 
paid by him. 
278. Whenever possible payment of wages will be 
made by an officer of the Treasury and witnessed by 
another public officer or other responsible person