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PUBLIC RECORD OFFICE

للسان

C.O.8

Reference :-

+885

17 PUBLIC RECORD OFFICE, LONDON

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370. He will see that all vouchers are properly filled in, and are accompanied by such certificates, declarations, authorities, accounts of particulars, or other documents as may be required. In the case of authorities, certified copies or extracts may be accepted. He will verify castings and computations, and will check rates and prices charged with the approved contracts or other authorities.

371. He will verify investments quarterly and will see that all dividends have been duly brought to account, and all contributions to sinking funds duly invested.

372. He will once a year, or more often if considered necessary, and also in all cases of new and temporary appointments, inspect the securities given by public officers in respect of pecuniary responsibility attaching to their offices. He will ascertain that security has been furnished by every officer required to do so, and he will report to the Governor any circumstances coming to his notice affecting the responsibility of any of the sureties, and will also call attention to any cases where the securites may seem to be defective, either in amount or otherwise.

373. He will satisfy himself that adequate regulations exist for the guidance of store

accountants.

374. His examination of store accounts will include test comparisons, at irregular intervals, between the stores in hand and the balances shown in the storekeepers' books, and he will satisfy himself that all stores purchased have been duly brought on charge. He will call attention to any excessive accumulation of stocks and will take care that no stores are written off charge without proper authority. He will also see that when stores are sold the proceeds are duly brought to account.

375. He will call upon the accounting officer for explanations of the course of any undue delay in the rendering of accounts, or in furnishing any statements or returns that he may require, and, if the explanation is not satisfactory, will report the circum- stances to the Governor.

376. If the Auditor finds any irregularity in the books, cash, stamps or stores, for which the head of a department is responsible, he will at once notify the Governor. Should he find the books of any subordinate officer in an unsatisfactory state or discover any irregularity, he will at once notify the head of the department and, if the case be serious, report the circumstances to the Governor.

377. As soon as possible after the close of the financial year the Auditor will prepare a report on the revenue and expenditure of the year, in which he will deal with the collection of the revenue, the state of the arrears, the manner in which the accounts of the Colony are kept, the sufficiency of existing checks against fraud, the nature and extent of the audit applied, and any special questions arising out of the accounts.

378. The Governor will report forthwith for the decision of the Secretary of State any case in which he has overruled the maintained opinion of the Auditor in any matter relating to the public accounts.

$33. Supplies and Stores.

379. All requisitions from a Colony for stores required from the United Kingdom, or from countries not being adjacent to a particular Colony, will be sent direct in duplicate to the Crown Agents by the Colonial Government if the expenditure has been duly sanctioned.

380. Where the expenditure has not been sanctioned the requisition, accompanied by all necessary explanations, will be transmitted by the Governor in duplicate to the Secretary of State who, if he sanctions the expenditure, will give the necessary instructions to the Crown Agents.

381. The Crown Agents, being the agents of the Colonial Governments, will comply with all requisitions sent to them which bear the signature of, or are forwarded by, the proper officer of the Colonial Government in question, and they will not refer to the Secretary of State for instructions unless they have reason to doubt whether in existing circumstances any particular requisition should be complied with. The officer concerned will therefore be held responsible that no requisitions are sent to the Crown Agents unless the expenditure has been duly sanctioned.

382. Orders will in no case be given directly or through local agents to firms in this country or on the continent of Europe, although the names of firms whom the Colonial Government may for any reason wish to employ may be mentioned in the body of the requisition forwarded to the Crown Agents. The Crown Agents will be guided by the wishes of the Colonial Government unless they have reason to consider that this course is

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not in the interest of the Colony, in which case they will subsequently explain to the Colonial Government the grounds for their action.

383. Any supplies which may be procured in the Colony should be obtained by contract after public tender. If however no tenders are made or the Governor has ground for belief that the tenders sent in are collusive or unreasonable, other arrangements may be made. All tenders will be submitted to a Board of not less than three persons appointed by the Governor.

384. Every officer having in his charge or custody any articles which are public property will keep an inventory of the same.

385. Boards of officers, which should not include the storekeeper of the stores to be surveyed, will be appointed by the Governor at the end of each year, and at such other times as may be necessary, to inspect and report upon Government stores; but this will not relieve heads of departments of their responsibility for satisfying themselves by occasional stocktaking that the balances on the ledger are actually in stock.

386. Articles will only be condemned as unserviceable on the report of a Board of Survey, except in the case of minor articles of a perishable nature, where the Governor may at his discretion dispense with a Board.

387. Unserviceable stores, if sold, will be disposed of by public auction or by tenders after public advertisement. If such stores are unsuitable for sale they must be destroyed. 388. Losses and deficiencies of stores may not in any case be written off without the authority of the Governor but where such losses are caused by fraud or negligence, and it is desired to relieve the responsible officer of any part of his pecuniary liability, the anthority of the Secretary of State will also be required.

589. The Government House, together with its, stables, outbuildings, fences and other appurtenances, will be kept in substantial repair throughout at the cost of the Colony. The rooms will be painted and papered (when necessary) and furnished at the public expense. Plate and table ornaments to a moderate and reasonable amount, together with crockery, glass, cutlery, and kitchen utensils will also be provided at the cost of the Colony. Unless it is otherwise provided by local law the Governor will pay 5 per cent. per annum on the estimated value of the furniture in the bed-rooms, kitchens and other rooms not used for the public reception of company, and of all other articles provided at the cost of the Colony and used by him, but he will be subject to no charge on account of the furniture of the public reception rooms or of the offices used by himself or by his private secretary or Aide-de-Camp. In the case of Crown Colonies this payment is to be regarded as a standing charge on the Governor's salary, and is payable by the officer who draws the salary. While the Governor is on half-pay leave he will pay one half and the officer temporarily administering the Government the other half, Should the Government House be left unoccupied this arrangement will not be affected. In the event of a vacancy the officer administering the Government will become liable for the whole amount.

390. For the purpose of arriving at the estimated value of the furniture and effects on which the Governor is to pay the percentage, a valuation will be made on the Governor's assumption of the Government, and annually thereafter during his tenure of office by such persons as may be appointed for that purpose by the Executive Council. Instead, however, of a re-valuation "being made each year, the percentage may be charged on the sum arrived at by adding the amount of the last valuation, reduced (by way of allowance for depreciation) by 5 per cent, for each year since the date of that valuation, to the value of any subsequent additions similarly reduced by 5 per cent. for each year since they were made.

In valuing new articles the cost of freight and all other charges incidental to their supply will be included.

391. All furniture and effects supplied at the public expense will be kept complete, article lost or damaged otherwise than by fair wear and tear during the occupation any of the Government House by any officer will be made good at his expense.

and

392. An accurate inventory of all furniture and effects provided at the public expense will be made and kept by the Director of Public Works, or other officer designated for that purpose, who will at least once in every two years inspect the furniture and effects and prepare a list of all deficiencies, which the officer responsible will thereupon make good at his own expense. "Fair wear and tear may be held to include breakages or deficiencies of crockery or similar small or fragile articles, but a reasonable limit must be placed upon the amount allowed in this respect, based as far as possible upon the previous practice in the Colony concerned.

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