CO885-5 — Page 491

PUBLIC RECORD OFFICE

Reference :-

C.O. 885/

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC-

COPYRIGHT PHOTOGRAPH-NOT TO

PUBLIC RECORD OFFICE, LONDON

Arrears of

revenue.

Examination of receipt books.

Audit of custome accounts.

Audit of excise accounts.

Audit of tax accounts.

C

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192. He shall examine and check the subsidiary books, and the accounts of the authorised imprests and advances, and ascertain whether such im- prests and advances are punctually accounted for and repaid. In the event of any imprest having been made to an officer, without special authorisation, before a previous imprest has been accounted for, he shall report the fact to the Governor. He shall, at once, report any unauthorised advance to any officer or account, or any other unauthorised disbursement appearing in the books. In his examination of the deposit" accounts he will ascertain that all deposits which have remained unclaimed for five years are, in the absence of special reasons to the contrary, written off to revenue.

193. The collection of arrears of revenue will be carefully looked to. The quarterly lists of public debtors, furnished by sub-accountants (see Rule 69) will be inspected, and all cases where it is proposed to write off any arrears will be inquired into (see Rule 71). The Auditor will see that proper records are kept of all rents receivable; that an efficient system exists for their due collection, and for ensuring that they are regularly brought to account.

194. He will check all receipt entries in the accounts by the counterfoils of the receipt books, and will see that the pages of all such books bear printed consecutive numbers, and that the books are intact. He will also satisfy himself that stamps used in payment of Revenue (see Rule 57) are affixed to the proper documents and have been effectually cancelled in the authorised manner. He should also by test examinations of documents filed in previous years, ascertain that stamps have not been improperly removed therefrom.

195. The Auditor is promptly to examine all Customs vouchers, and to satisfy himself that the duty has been correctly calculated, according to the Customs Law. In order to satisfy himself that the Customs Revenue has been fully collected, he will ascertain that the examination of ships' manifests with the corresponding revenue vouchers is regularly and promptly carried out by the Customs Depart- ment, and he will also from time to time conduct a test examination of a certain number of examined manifests.

196. He shall examine the Customs Warehouse Books, and see that they are correctly kept; and he will also make occasional test surveys of the contents of the warehouses. He shall satisfy himself that due precautions are taken, by occasional examination of the contents of packages, and comparison with the invoices, to prevent evasions of the Customs Law.

197. He shall examine all the Excise vouchers, and satisfy himself that the duty has been correctly computed. He shall also examine the Warehouse and Excise Books and Registers, and make occa- sional surprise surveys of the contents of warehouses and distillery stores.

198. He shall examine all Tax Rolls, and Assess- ment Lists of Rents, Rates, Land and House Taxes,

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and other direct taxes, and shall, as far as possible, satisfy himself that all persons liable have been included, and that the dues are promptly and fully collected, and that Warrants to levy have been issued when required, and duly put into execution.

199. He is to satisfy himself as to the due collection Audit of

of School Fees, Hospital and Dispensary Fees, and accounts of

fees, &c. similar Revenue; and also as to the fees, fines, and executions leviable by the Magistrates, and by the Supreme Court.

accounts.

200. The Auditor will examine the monthly Audit of accounts of the Post Offices, and see that the post office Revenue received is duly credited in the Treasurer's Accounts. He will satisfy himself that the adjust- ment of the Account between the Colony and the General Post Office of the United Kingdom, and other countries, is correctly carried out. He will also examine the accounts of Stamps, &c., received and sold by Postmasters and others during each month, and ascertain that the proceeds of the sales are duly brought to account.

201. Frequent inspections should be made by Inspections him of the stocks of Stamps, Postal Notes, Money of stock of Orders, Post Cards, Registered Envelopes, and stamps, &c. all stamped forms in the hands of the various Postmasters.

202. The Auditor will examine the Court Ac- Audit of counts, and will also, from time to time,

Court compare Accounts. them with the books kept by the Registrars. He will also examine, as far as possible, and compare with the Orders of Court dealing with the same, the accounts of any moneys under the administration of the Court.

bank

203. The accounts of the Government Savings Audit of Bank will be examined by the Auditor. In addition savings to the verification of all deposits and withdrawals, nis accounts. examination will include, as far as possible, the comparison of the Bank Ledgers with the Pass Books of the Depositors. For this purpose, arrange- ments should be made, by authority of the Governor, for all Pass Books to be called in, on a given day, once a year. Interest due or paid to Depositors will

be checked in detail.

204. The Auditor will, in all cases, refer to the Audit of authorities regulating the expenditure provided for accounts of

in the estimates, and will see that the expenditure, expenditqre. and the documents furnished in support thereof, are

in accordance with such authorities. In the case of expenditure which has not been provided for in the estimates he will ascertain whether the necessary funds have been voted by the Council, and whether the expenditure has been duly sanctioned by the Secretary of State. He will see that in every charge against a head the money expended has been applied to the purpose or purposes for which such head was intended to provide, and that it is charged to the proper sub-head.

205. He will see that all vouchers are properly filled in, and are accompanied by such certificates, declarations, authorities, accounts of particulars or