the account of the first Quarter, which
had been made out
during
his absence and some of the vouchers of which had_
been mislaid in cons.
consequence of the illness of the Chief Clark. _
it delay to the extent which has arisen
upon that quarter's account,
may
not
Therefore
be expected to read; but other delays appen to have arisen, as is shown by peepers with the Accounts, from the Auditon having returned Accounts to the Treusiner, for
which correction,
of proceeding we consider objectionable; -
a Carré
Amendments when necessary, should-
means of an explanatory
we?
think be made by
Statement to accompany the account;
even
if
αν
completely revised account
be required, it should be transmitted-
ald an a
Ho one
with
amended account, together originally made out by the
Accountant.
-
For the case of defective vouchers, the more complete Voucher thould be called for by Query from the Auditor, and, if
furnished, they should be
forwarded
forwarded afterwards without
the trans
347 delaying
ansmission of the Account. England; Copier of the Queries of tho
and
Auditor annexed to the accounts and referred to on the defective Voucher, would Sufficiently, explain the subject, prevent repetition of Queries from this Office ; provided the vouchers culled for be forwarded in due course.
Union nected with these casual
there have been, it is seen
of delay, other difficulties occasioned, chiefly by the opinion which appears to have obtained, that all payments in the nature of Advances required special Warrants, as though they
were Imprests to he afterwards accounted for There are however
items of Expenditure, and
of money,
many particularly those relating
to Public Works carried on under Contract, which, although payments in part of Accounts, _ are not Advances the Auture of Imprests. _
in
When
a Contract stipulates, that Certain sums are to be paid after certain portions of work are performed, the
receipt