63
See § 48 of old instructions.
See § 8 old instructions.
See § 9 old instructions.
See § 10 old instructions. See § 11.
See § 12.
See § 13 old instructions.
See § 14.
See § 15 old instructions.
See § 28 old instructions.
See § 16.
Fee $18.
New §.
See Col. Regulations § 358.
See § 7, par. 1.
§ 1, and
§ 2.
New §.
II. Accounts.
9.-The year of Accounts is to be in all cases from the 1st January to the 31st December.
10.-The Accounts are to be kept by Double Entry, according to the Forms prescribed by the instructions issued in 1847, viz:-
CASH BOOK. JOURNAL. LEDGER.
11.-A Cash Book will be kept by the Receiver-General or Treasurer or other Chief Accountant, for his transactions at the seat of Government; a similar Cash Book will be kept by every Sub-Accountant, however designated, who shall be entrusted with the Receipt and Payment of money under the Treasurer, or other Chief Accountant. In this book each Accountant or Sub-Accountant will, day by day, enter every receipt and payment of whatever description as it occurs (classified under the proper Heads of Service), giving the date of every such receipt and payment.
12.-The Cash Book is to be closed and balanced at the end of every month. The entries in the Cash Book are to be classified in the Journal.
13.-The Journal will be kept by the Treasurer, and the Ledger by the Treasurer or by the Auditor according to circumstances.
14.-Immediately after the termination of each month, the Treasurer is to send to the Auditor his Cash Book for the past month, accompanied by the Vouchers in support of the entries therein. District Sub-Accountants are to send to the Treasurer as early as possible in each month, and in no case later than the 10th, extracts of their monthly Cash Books for the preceding month, accompanied by the Vouchers in support of the same; and the Treasurer, after inspection thereof, is to classify all the entries in the Journal before transmitting them, accompanied by the Vouchers, to the Auditor.
15.-The Auditor is to examine the Cash Books and Vouchers, and after ascertaining that the entries are correct and in conformity with authorities, he is to prepare a warrant for the charges, and transmit it to the Colonial Secretary for submission to the Governor, by whom it will be signed. It will then be returned to the Auditor.
16.-The Warrant of the Governor will be required as the final authority for every charge brought into the Treasurer's account.
17.-Immediately after the close of the year, the Treasurer will transmit to the Auditor his annual account current. The local Receipts and Expenditure exhibited in this account will be the result of the closing entries of the Journal and Ledger on the last day of the year.
This annual account current is to be declared before the competent authority, and is to be certified by the Auditor as having been examined by him.
18.-As soon as the Crown Agent's accounts for the year, and other accounts from the exterior are received, the Auditor will classify all the items in these accounts, and transmit a copy so classified to the Treasury.
19.-It will then be the duty of the Treasurer to prepare a General statement of Receipts and Payments for the past year, including all sums received and paid out of the Colony, also comparative statements of Revenue and Expenditure for the past and preceding years.
These statements are to be published in the Gazette for general information.
20.-The Auditor will also prepare comparative statements of the estimated and of the actual Receipts and Expenditure of the year, showing under each Head of Receipt and Expenditure any difference which may have occurred between the estimated and the actual Receipts and Disbursements of the year, and explaining the cause of any such difference. Copies of such statements are to be transmitted to the Secretary of State, for the information of the Lords Commissioners of Her Majesty's Treasury.
21.-In Colonies which are in receipt of a Parliamentary Grant
• certified copies of estimates of Revenue and of Expenditure, of Supplementary Estimates of Expenditure, of the Appropriation Ordinance, and of any Ordinances imposing new Taxes; also copies of
63
See § 48 of old instructions.
Sce 8 old instructions.
Soc 9 old instructions.
See § 10 old instructions. See § 11.
See § 12.
See § 13 old instructions.
See § 14.
Sec § 15 old instructions.
See § 28 ald instructions.
See § 16.
Fee $18.
New §.
See Col. Regulations § 358.
See § 7, par. 1.
Ž 1, and
Z 2.
New §.
II. Accounts.
9.-The year of Accounts is to be in all cases from the 1st January to the 31st December.
10-The Accounts are to be kept by Double Entry, according to the Forms prescribed by the instructions issued in 1847, viz:-
CASH BOOK. JOURNAL. LENGER.
11.-A Cash Book will be kept by the Receiver-General or Treasurer or other Chief Accountant, for his transactions at the seat of Government; a similar Cash Book will be kept by every Sub- Accountant, however designated, who shall be entrusted with the Receipt and Payment of money under the Treasurer, or other Chief Accountant. In this book each Accountant or Sub-Account- ant will, day by day, enter every receipt and payment of whatever description as it occurs (classified under the proper Heads of Ser- vice), giving the date of every such receipt and payment.
12.-The Cash Book is to be closed and balanced at the end of every month. The entries in the Cash Book are to be classified in the Journal.
13. The Journal will be kept by the Treasurer, and the Ledger by the Treasurer or by the Auditor according to cirenta-
stances.
14.-Ionmediately after the termination of each month, the Treasurer is to send to the Anditor his Cash Book for the past month, accompanied by the Vouchers in support of the entries there- in. District Sub-Accountants are to send to the Treasurer as early as possible in each month, and in no case later than the lath, extracts of their monthly Cash Books for the preceding month, accompanied by the Vouchers in support of the same; and the Treasurer after inspection thereof, is to classify all the entries in the Journal before transmitting them accompanied by the Vouchers to the Auditor.
15.-The Anditor is to examine the Cash Books and Vouchers, and after ascertaining that the entries are correct and in conformity with authorities, he is to prepare a warrant for the charges, and transmit it to the Colonial Secretary for submission to the Gov- ernor, by whom it will be signed, It will then be returned to the
Auditor.
16.-The Warrant of the Governor will be required as the final authority for every charge brought into the Treasurer's account.
17.-Immediately after the close of the year, the Treasurer will transmit to the Auditor, his annual account current. The local Receipts and Expenditure exhibited in this account will be the result of the closing entries of the Journal and Ledger on the last day of the year.
This annual account current is to be declared before the competent authority, and is to be certified by the Auditor as having been examined by binu.
18.-As soon as the Crown Agent's accounts for the year, and other accounts from the exterior are received, the Anditor will clas- sify all the items in these accounts, and transmit a copy so classified to the Treasury.
19. It will then be the duty of the Treasurer to prepare a General statement of Receipts and Payments for the past year, in- cluding all sums received and paid out of the Colony, also comparative statements of Revenue and Expenditure for the past and preceding years.
These statements are to be published in the Gazette for general information.
20.-The Auditor will also prepare comparative statements of the estimated and of the actual Receipts and Expenditure of the year, showing under each Head of Receipt and Expenditure any difference which may have occurred between the estimated and the actual Re- ceipts and Disbursements of the year, and explaining the cause of any such difference. Copies of such statements are to be transmitted to the Secretary of State, for the information of the Lords Commis- sioners of Her Majesty's Treasury.
21.-In Colonies which are in receipt of a Parliamentary Grant
• certified copies of estimates of Revenue and of Expenditure, of Supplementary Estimates of Expenditure, of the Appropriation Or- dinance, and of any Ordinances imposing new Taxes; also copies of
No comments yet.
Private notes are available after approval.