CO885-5 — Page 492

PUBLIC RECORD OFFICE

Reference :-

MMARNIC.O. 885

5 PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE

BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH—NOT TO

Verifica- tion of investments.

Inspection of security bonds.

Store

regulations.

Examination of store accounts.

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other documents, as may be required. In the case of authorities, certified copies or extracts may be accepted. He will verify all castings and com- putations, and will check all rates and prices charged, with the approved contracts, or other authorities.

206. He will see that all payments are properly receipted (see Rule 100) and will draw the attention of the Treasurer to any receipt which, although re- quiring a stamped receipt according to local law, is unstamped.

207. In checking the balance of a periodical account he will see. (1) That the balance brought forward agrees with that recorded at the foot of the preceding account. If it does not agree he will at once call attention to the fact. (2.) That the dis- position of the balance is shown in the monthly Account of Receipts and Payments; and that the last monthly account of each quarter is accompanied by the Reports of Survey on the chests at head- quarters and the out-stations. (3.) That satis- factory explanation is given whenever cash balances are exceptionally large as compared with the require- ments of the service. (4.) That when any amount is shown as "Remittance in transit," and as forming part of the balance in the accounting officer's charge, proper explanation is afforded.

208. Investments of Colonial moneys by the Crown Agents or others, in Government stock or other securities, should be verified quarterly, and it should be seen that all dividends have been duly brought to account, and all contributions to Sinking Funds duly invested.

209. The Auditor will, once a year or oftener 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 securities may seem to be defective, either in amount or otherwise. (See Rule 139.)

210. The Auditor will satisfy himself that adequate regulations exist for the guidance of Store Accountants, and will report to the Governor all cases where they are not adhered to.

211. His examination of Store Accounts will include test comparisons, at irregular intervals, between the Stores actually in hand and the balances shown in the Storekeepers' books. All items, both

of receipt and issue, should be adequately vouched, and it will be ascertained that all stores purchased are duly brought on charge. Attention should be called to any accumulations of excessive stocks, and care should be taken that no stores are written off charge without proper authority. It should also be seen that when stores are sold, the proceeds are duly brought to account. (See Rule 181.)

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212. It may be often impossible to take com- Survey of plete stock of the stores of a large Department, stores by and, in such cases, a test examination of a certain auditor. number of items should be applied. Should the result of such examination be unsatisfactory, it will be the duty of the Auditor to report the fact to the Governor, in order that, if considered necessary, a board of officers may be appointed to take complete stock of the stores in question.

preserved.

213. When the examination of accounts is com- Vouchers pleted, the Vouchers and Schedules should be pre-

and books served in proper order, and put away, duly protected

to be from dirt, damp or other destructive agencies, to be ultimately disposed of as the Governor may direct. All account books should be carefully preserved, and in no case be destroyed or allowed to become defaced or illegible.

reference to

214. The Auditor is to be allowed the right of Auditor's personal reference to all books, records, or returns right of relating to accounts; and he may address to any books, &c. Accounting Officer, or to the Accountant in charge of the accounts of any Board administering moneys on General Revenue Account, such queries as he may think necessary, with regard to the accounts under his charge; and the officer so addressed is to give Auditor's the Auditor such information or explanations as queries. the latter may require. If an officer neglects or refuses, or unreasonably delays to answer a query, the Auditor shall inform the Governor.

215. The Auditor will keep a diary in which he will enter, daily, a note of work done by him. The diary will be open to the inspection of the Governor at all times. Each Audit Clerk will keep a similar diary, open to the inspection of the Auditor.

216. Each clerk will also, keep a journal of obser- vations, in which he will record any remarks upon the particular account before him, which may occur to him in the course of its examination.

217. In the Audit Office a Guide Book will be kept in which will be recorded all notes, instructions, and Laws governing each particular Account, and all special points to be observed in the examination thereof. The Guide Book will be indexed, and will be a record of the Department.

218. In case of any undue delay in the rendering Delay in

of accounts, or in furnishing any statements or returns rendering that he may require, it will be the duty of the accounts. Auditor to call upon the Accounting Officer for an explanation of the cause, and, if this is not satisfactory,

to report to the Governor.

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

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