257. The Director of Audit is responsible for the audit and inspection of all public accounts of the Government, whether such accounts be of general revenue and expenditure, or accounts of special funds or departmental
accounts.
258. The Director of Audit is not responsible for the accuracy of the books of account so as to relieve the Accountant General, heads of departments, or other accounting officers of the responsibility therefor, which primarily rests with them. He shall nevertheless apply such an examination as will enable him to ascertain that the accounts are kept on a correct system, that they are punctually and properly posted, and that the checks against irregularity and fraud are adequate and effective.
259. He shall satisfy himself that the laws of the Territory, the Colonial Regu- lations, and the instructions of the Governor in all matters of finance and account are strictly observed, and shall bring to the notice of the Governor any failure in their observance.
260. The Director of Audit shall not undertake any examination of accounts, partaking of the nature of pre-audit, which involves the acceptance by him of a responsibility which would preclude him from full criticism of any accounting transactions after they have been duly recorded in the account books of the Territory.
261. The Director of Audit shall not be required to undertake any duties outside those appertaining to his post without the special authority of the Secretary of State.
262. The Director of Audit shall examine and check the subsidiary books and the accounts of the authorized imprests and advances; and ascertain whether such imprests and advances are punctually accounted for and repaid. In the event of any imprest having been made to an officer without special authorization, before a previous imprest has been accounted for, he shall report the fact to the Governor. He shall at once report any unauthorized advance to any officer or account or any other unauthorized disbursement appearing in the books. He shall call attention to any apparent neglect in the collection of arrears of revenue.
263. He shall in all cases refer to the authorities regulating the expenditure provided for in the Estimates, and shall see that the expenditure is in accord- ance therewith. In the case of expenditure which has not been provided for in the Estimates he shall ascertain whether the necessary funds have been voted by the Legislature, and whether the expenditure has been duly sanctioned by the Secretary of State. He shall satisfy himself that in every charge against a head the money expended has been applied to the purpose or purposes for which such head was intended to provide, and that it is charged to the proper sub-head.
264. He shall satisfy himself that adequate regulations exist for the guidance of store accountants and are duly complied with.
32
2