10
will also enter in the Journal the facts relating to any matter connected with the account as to which he may require directions, and he will draw attention to all cases in which the regulations have been departed from without proper authority. He will also put forward, in the form of submissions to the Auditor, any suggested additions to, or amendments of, the existing Rules and Regulations which in his opinion would have the effect of pro- viding a more effective check upon the accuracy of the accounts. The Journals will be inspected at frequent intervals by the Auditor, who will take the necessary action on the points therein noted.
SPECIAL RULES TU HE OBSERVED IN CONNECTION WITH THE AUDIT OF THE ACCOUNTS OF EXCHEQUER-AIDED COLONIES AND PRO- TECTORATES.
59. In the case of accounts, which include the receipt of a grant from Imperial funds, the Auditor, in addition to the ordinary examination will ascertain :-
(i.) that the estimates of the Colony, together with any supplementary estimates have been approved by the Lords Commissioners of the Treasury;
(ii) that no excess on the total of gross authorised expendi- ture has been incurred without the previous authority of the Treasury, even if the excess is covered by au increase of revenue beyond the estimate; and (iii.) that all payments in respect of services not provided for in the approved estimates, and any increases in or additions to the amounts provided in such estimates for the individual salaries of the pensionable estab- lishment of the Colony, have been specifically sanc- tioned by the Treasury.
60. The Director of Colonial Audit will ascertain, as soon as possible after the final accounts of the Colony have been received, that any excesses on heads of expenditure which, with the autho- rity of the Secretary of State, have been met out of savings ou other heads, have been reported for the information of the Treasury.
61. The Auditor will see that the following certificate, signed by the Treasurer, is appended to the Annual Abstract Account,
know-
VIS. :-
"I, the undersigned, declare that to the best of ledge and belief no part of the expenditure contained in
my "this account has been incurred without the authority of "the Lords Commissioners of the Treasury in cases where "such authority is required.”
62. The Director of Colonial Audit will furnish to the Secre- tary of State certified copies of the Annual Abstract Account, together with such report as he may consider it necessary to make, for his information and for transmission to the Lords Com- missioners of the Treasury and to the Comptroller and Auditor- General.
COLONIAL AUDIT DEPARTMENT.
DEPARTMENTAL INSTRUCTIONS, 1910.
Rule 59.-For "Auditor," in the second line, substitute "Director of Colonial Audit.”
Add, at end of Rule :-
"(iv.) that prior Treasury authority has been obtained for "the writing off of all losses of cash (including over-
(+
payments) and abandoned claims the amount of "which in any one case exceeds £100, and that "similar authority has been given for writing off "losses of stores, due to theft or fraud or to the
"
negligence of the responsible officer, exceeding £100 "in value in any one case.”
Rule 61.-For "Auditor" and "Treasurer," in the first and second lines, respectively, substitute "Director of Colonial Audit" and "Accounting Officer of the Vote for Colonial Services."
Add, at end of Rule:-
$
"and that the account is accompanied by a statement of all "claims abandoned and of all losses of cash and stores which "have been written off within the year, cases of theft and fraud "being shown separately."
(22752-2) Wt. 82944-579, 1000. 2/12. D & S.
PUBLIC RECORD OFFICE
وا
Reference :-
C.O.885
21 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO