59. He shall satisfy himself that the laws of the Colony, the Colonial Regulations, and the instructions of the Governor in all matters of finance and account are strictly observed, and shall bring to the notice of the Governor any failure in their observance.
260. The Director of Audit shall not undertake any examination of accounts, partaking of the nature of pre-audit, which involves the acceptance by him of a responsibility which would preclude him from full criticism of any accounting transactions after they have been duly recorded in the account books of the Colony.
261. The Director of Audit shall not be required to undertake any duties outside those appertaining to his post without the special authority of the Secretary of State, or, in Colonies where the Director of Audit is responsible to the Director General of Colonial Audit, alternatively, the approval of the Director General of Colonial Audit.
262. The Director of Audit shall examine and check the subsidiary books and the accounts of the authorized imprests and advances; and ascertain whether such imprests and advances are punctually accounted for and repaid. In the event of any imprest having been made to an officer without special authorization, before a previous imprest has been accounted for, he shall report the fact to the Governor. He shall at once report any unauthorized advance to any officer or account or any other unauthorized disbursement appearing in the books. He shall call attention to any apparent neglect in the collection of arrears of
revenue.
263. He shall in all cases refer to the authorities regulating the expenditure provided for in the Estimates, and shall see that the expenditure is in accordance therewith. In the case of expenditure which has not been provided for in the Estimates he shall ascertain whether the necessary funds have been voted by the Legislature, and whether the expenditure has been duly sanctioned by the Secretary of State. He shali satisfy himself 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.
264. He shall satisfy himself that adequate regulations exist for the guidance of store accountants and are duly complied with.
265. He shall call upon the accounting officer for explanations of the cause 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, shall report the circumstances to the Governor. 266. If the Director of Audit finds any irregularity in the books, cash, stamps, or stores, for which the head of a department is responsible, he shall at once notify the Governor. Should he find the books of any
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