nN 
J 
319. When the various cash books, or the tran- 
scripts or summaries thereof, are received in the 
Treasury, they will be checked with the supporting 
vouchers, and any items insufficiently accounted for 
will be disallowed. Amounts so disallowed will 
remain with the balance of the account as a charge 
against the sub-accountant and, if not in due time 
properly vouched and justified, must be either re- 
covered from such officer as the Governor may hold 
responsible or provided for by proper authority. 
320. The Abstract Book will be posted by an officer 
or officers other than the officer in charge of the 
Treasury Cash Book, when the Treasury staff permits 
of this arrangement. The posting will be done every 
morning from the vouchers put in on the previous 
day, checked by comparison with the Cash Book and 
tested by the Treasurer. 
321. The accounts of the various sub-accountants 
and of the Crown Agents will be abstracted, as soon 
as they are received, below the record of the trans- 
actions of the Treasurer for the period to which they 
relate. 
322. In the Journal will be entered, from day to 
day, all adjustments authorized to be made between 
the various ledger accounts; and also, at the close of 
each month, any such adjustments appearing in the 
accounts rendered by sub-accountants. 
323. The Treasurer will keep a subsidiary Journal, 
in which will be recorded the details of transfers 
between heads and sub-heads, and of other trans- 
actions which cannot be shown in the principal 
Journal and Ledger. 
324. As soon after the end of each month as the 
sub-accountants’ accounts have been abstracted the 
entries in the Abstract Book will be totalled. The 
totals of the entries which have been made in the