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beyond his province for the local Auditor to take upon himself the responsibility of certifying to their correctness.
It will not escape the notice of the Secretary of State that, according to Mr Nicolle's Report, some precautions, which were formerly taken against fraud, have been relaxed. How far these should be resumed is again a question of administration but the pleas of ignorance and want of time on the part of the Examiner, however much they may be urged as an excuse for past shortcomings, cannot be entertained as reasons for dispensing in the future with checks which may be considered necessary.
In his second Report Mr Nicolle is not unnaturally writing, under the impression, that it will be the duty of the Local Auditor to exercise a thorough and efficient control over the receipt of Revenue. This however, as shown above, is not the view of the Comptroller and Auditor General, and it appears to him that it will not be necessary.