689

and Auditor General will almost

certacivly of the

4.

be

et by

by the reduction existing staff of Fudit Clerks.

I think the obvious.

| conclusion to be arrived at from

the

foregoing As

A.

is that:

regards expenditure, the head of the department is responsible for

the

accuracy

of his requisitions, and the

that he

Treasurer for secring furnishes proper certificates. 6. As regards revenue, the

examination of receipts is to be the special duty of the

Local Auditor.

ل

rms does I releve this Treasurer

Up to the present hime

the above has been practically the

Treasury

view of

the method in

system is to be

which the new

conducted, but it has also been

neognized

account.

sed that supervision over the

Reeping of the various

departments

#

1

the

departments, and occasional surprise visits, us laid dower by paragraphs 2 and 12 of Financial Justructions, also form part of the Treasurer's duties.

The difficulty

which

1

at present presents itself is us to the :

correct interpretation of the final paragraph of the Financial sustri.c_ rious, which words prima facis ––– appear to be in direct antagonisur

the to the explanation given by

State when urging upon

Secretary of

the Colony the advisability of –

instituting some budit. The paragraph in question runs as pollar.

4

"The Local Auditor's duty is that of

general supervision and inspection,

to see that financial regulation ware

"observed and that books are

" kept

4

• properly

in accordance with instructions, rather than that of continuous ands

"murute detail examination, and,

"although

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