37
PUBLIC RECORD OFFICE
C.O.
Reference :-
885
5 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
(vii.) A
statement of the Investments of the Colonial Government at the close of the year (Form X').
(viii.) A Statement of the receipts, issues, balances in hand, and the assets and liabilities of the Savings Bank, showing, separately, the revenue derived from Savings Bank invest- ments, the interest credited to depositors, and the expenses of the management of the institution.
(b.) QUARTERLY.
(i.) A schedule, in the form prescribed by Rule No. 248 of the Colonial Regulations, of all charges of an unusual or special descrip- tion, or not covered by the Appropriation Law or Ordinance for the year, incurred during the previous quarter.
(The last three columns of this form will be filled in by the Colonial Secretary. The fourth column will be a complete Schedule of all Special Warrants issued during the quarter.)
(ii) A comparative Statement of Revenue and expenditure to the close of the previous quarter (Form P.).
186. The Colonial Secretary will furnish, for trans- mission to the Secretary of State, besides the Returns prescribed by the Circular Despatch of the 16th of August, 1887, and other Circulars :-
(a.) QUARTERLY.
•
(i.) Returns of all changes in the holders of existing offices and appointments, arising from promotions or otherwise, during the previous quarter, and of all alterations made in the salaries and allowances of Public Officers; as prescribed by Rule No. 248 of the Colonial Regulations.
(ii) Returns of all new offices created, and all additions to salaries and allowances; under the same Rule.
(iii.) Returns of the quarterly surveys of the Treasury Cash and Stamps. (See Rule 135.)
(iv.) Amendments of the Family Remittance
List. (See Rule 129.)
(b.) PERIODICALLY. of Surprise Boards (See Rule 135.)
(i.) Returns
of Survey.
(ii.) Schedules of all Supplementary Votes of the Legislature. These will be forwarded im- mediately, for the approval of the Secre- tary of State, with all requisite explanations. The amounts of such Votes, or any portions thereof, are not to be disbursed, except in cases of urgency, until such approval has been received.
XIV.-AUDIT.
187. In the following rules relating to Audit Definition of (Nos. 188 to 221 both inclusive) and in any of the “Auditor." foregoing Instructions in which the word is used,
the term Auditor" means, in the case of the Colonies the accounts of which are not examined under the superintendence of the Comptroller and Auditor-General, either the Colonial Auditor-General or Auditor, as the case may be, or the local officer of his Department deputed to act for him. In Colonies, the accounts of which are audited by the Comptroller and Auditor-General acting on behalf of the Secretary of State, the term
"Auditor' means the Comptroller and Auditor-General, and includes the officers of his Department stationed in the various Colonies, whose duties are defined by the approved Colonial Audit Regulations, 1893 (re- vised edition). In accordance with those Regula- tions all reports by the local Auditor will be made both to the Governor and to the Comptroller and Auditor-General.
188. The Auditor is responsible for the correct and Duties of efficient audit and inspection of all Public Accounts of Anditor.
the Government, whether such accounts be of Ġeneral Revenue and Expenditure, or accounts of special funds, or departmental accounts.
1
189. It is his duty to satisfy himself that the Laws Instruction of the Colony, the Colonial Regulations, and the to be ob- Instructions of the Governor, in all matters of finance served. and account of the collection of revenue and of expenditure, are strictly observed, and to bring to the notice of the Governor any failure in their observance. To enable him to discharge this duty Accounting Officers will furnish him with all such Statements and Returns as he may require, and allow him access
to their books, cash, stamps, and stores.
auditor.
190. He will make surprise surveys of the books, Surprise and of the cash and stamps in the possession of every surveys by public officer who is charged with the receipt or disbursement of public moneys or stamps: he will compare the cash and stamps with the book balances, and ascertain whether the books are all in good order, and posted up to date. He will test the stocks of stores and materials, and examine the books of the officers in charge of them.
191. The Auditor shall, from time to time, exa- Audit of mine the Cash Book, and compare the entries with Treasury the various receipt and payment vouchers; he shall books. also, from time to time, examine the Journal, and follow the entries into the Ledger, in order to ascertain that they are correctly and punctually posted. He will periodically call for the Bank Pass Book, with a view to ascertaining whether the sums drawn out of or paid into the bank correspond with those recorded in the Treasurer's accounts; and he will compare the Bank Balance, as shown in the Ledger and in the Cash Book, with the actual balance at the Bank, and shall satisfy himself that they agree.
f