SECTION I. OBTAINING SUPPLIES OF MONEY.

1837. General Instructions.-The Accountant Officer, under the authority of the Captain in every case, will carefully observe the following regulations in obtaining money for the ship or for the public service:

1. Supplies are to be obtained from the Naval Accountant Officer at all home ports where such an officer is stationed, at Gibraltar and Malta,. and elsewhere out of the United Kingdom where there is a Naval Accountant but no Treasury Chest.

At places out of the United Kingdom-other than Gibraltar and Malta-where there is a Treasury Chest, supplies are to be drawn direct from the Treasury Chest Officer.

In all the above cases the money is to be requisitioned on form S. 5.

2. The requisitions are to show the estimated amounts required for each particular service, and are to be approved by the Captain.

When advances are made from the Treasury Chest, information of the amount of the advance will be sent direct to the Captain by the Treasury Chest Officer.

3. Preparation of Requisitions.-The requisitions, whether upon the Treasury Chest or upon naval accountants, where sterling money is current, are to be for so many pounds sterling, as fractions of a pound are not to be demanded. At places where sterling money is not current, the requisitions are to be for so many dollars rupees, or other coins, the equivalent in sterling money being, however, also specified by the Accountant Officer, both on the requisition and on the receipt, as well as the issuing rate and the authority for it.
4. Number of Requisitions required.-Requisitions upon the Treasury Chest are to be made out in triplicate ; two of them when receipted will be retained by the officer advancing the money; and the triplicate copy, when signed by him and receipted, is to be returned to the Accountant Officer, who is to forward it as a debit voucher to his cash account; if the money is obtained from a naval accountant, they are only to be made out in duplicate. See 461 (Supplies of Cash).
5. Drawing of Bills.-Where there is no naval Accountant or Treasury Chest Officer the Accountant Officer is to draw bills upon the Accountant-General at three days' sight, forms S. 2 or 3 being used for the purpose. The Captain is to satisfy himself before approving a bill that the sum for which it is drawn is required. The rate of exchange as well as the premium, or discount, is to be distinctly inserted in each bill and certified by the manager of a local bank of repute,

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