179. All accounting officers are personally responsible for the due perform- ance of the financial duties of their departments or officers, for the proper collection and custody of all public money receivable by them, and for the accuracy of the accounts rendered by them or under their authority. No officer will be relieved from any portion of his responsibility should he depute to his subordinates the performance of duties which he should have performed himself.
The responsibility of the Director of Audit for checking and reporting any shortcomings in connection with the public accounts or finances does not absolve any officer from his responsibility for complying, or securing com- pliance, with instructions within the scope of his own authority.
180. The Director of Audit or any officer deputed by him is at all times entitled to have access to all books, records, or returns relating to accounts, and all accounting officers shall give him every facility for inspecting such documents. He shall also have authority to carry out surveys of cash, stamps and stores.
181.
It is the duty of all accounting officers to reply promptly to any enquiries addressed to them by the Director of Audit, giving fully the parti- culars or information desired.
B. The Estimates
182. (1) The Governor shall give such directions to his officers as shall ensure that the Annual Estimates of the revenue and expenditure of the Territory shall be submitted by the Government to the Legislature so as to allow reasonable time for their consideration and approval before the beginning of the year to which the Estimates relate.
(2) The Governor shall transmit as early as may be to the Secretary of State, with such explanation and information as the circumstances may require:
(a) the Estimates presented to the Legislature, and
(b) the Estimates as finally approved by the Legislature.
183. The Estimates shall show against each item of revenue or expenditure the amount estimated for the coming year and the amount of the approved Estimate of the current year. Where the expenditure of a department is provided partly by annual votes and partly by a civil list or other special law, the amount provided by law shall appear in an inner column, the total of which shall be added to that of the items not so provided. The Estimates will thus show under each head every item which is expected to come in course of payment during the year of estimate, including not only those which are submitted to the Legislature for discussion and appropriation but also those which, being already provided, are included in the Estimates for information only. The law authorising the provided expenditure shall be named in each
case.
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