265. He shall call upon the accounting officer for explanations of the cause of any undue delay in the rendering of accounts, or in furnishing any state- ments or returns that he may require, and, if the explanation is not satisfactory, shall report the circumstances to the Governor.
266. If the Director of Audit finds any irregularity in the books, cash, stamps, or stores, for which the head of a department is responsible, he shall at once notify the Governor. Should he find the books of any subordinate officer in an unsatisfactory state or discover any irregularity, he shall at once notify the head of the department and, if the case be serious, report the circumstances to the Governor.
267. As soon as possible after the close of the financial year the Director of Audit shall prepare a report on the revenue and expenditure of the year, in which he shall deal with the collection of the revenue, the state of the arrears, the control of expenditure, the manner in which the accounts of the Territory are kept, the sufficiency of existing checks against fraud, and any special questions arising out of the accounts. He shall address the report to the Chief Secretary for the information of the Governor. The report shall be laid before the Legislature and a copy shall be transmitted by the Governor to the Secretary of State.
The Governor shall not alter the report in any way for presentation to the Legislature without the consent of the Director of Audit or the prior approval of the Secretary of State.
In transmitting a copy to the Secretary of State the Governor shall comment on any matters in the report which he considers can with advantage be dealt with at that stage. A copy of the Governor's despatch shall be laid before the Legislature.
268. The Governor shall report forthwith for the decision of the Secretary of State any case in which he has overruled the maintained opinion of the Director of Audit in any matter relating to the public accounts.
L. Purchase of Stores
269. Local purchases of stores shall be confined to articles produced in the Territory or to articles which, owing to special circumstances, can be purchased as advantageously in the Territory as they can be ordered from abroad. 270. Any stores which may be purchased in the Territory shall unless the estimated cost is less than an amount to be laid down by local regulation, be obtained by contract after public tender. If, however, no tenders are made or the Governor has ground for belief that the tenders sent in are collusive or unreasonable, other arrangements may be made. All tenders shall be sub- mitted to a Board of not less than three persons appointed by the Governor.
271.
All requisitions from a territory for stores required from the United Kingdom, or from countries not being adjacent to a particular territory, shall be sent direct in duplicate to the Crown Agents by the Government
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