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Audit Act.—1921.

the peculiar duties, constitution, or circumstances of which may render such exemption expedient, but such exemption shall not extend to any appropriation audit of those accounts.

Provision for im. perfect vouchers. Ibid., s. 20.

33. (1) When a voucher produced for a sum of money disbursed is defective from want of any certificate or other document which ought to have accompanied it or in any other particular, the Auditor-General may, upon proof being made to his satisfaction that the accounting officer or other person did not wilfully neglect to procure and produce such certificate or document, and that the sum specified in the voucher has been actually and properly disbursed, admit such voucher as a sufficient discharge and allow the amount of the same.

(2) The Auditor-General may admit and allow, in cases where it appears to him to be reasonable or expedient so to do, vouchers for any moneys expressed therein, although the same are not stamped according to law.

Cf. Comm. 4, 1901, 8. 47 (part).

Allowances or

34. In all cases where any sum of money is allowed to the out vouchers or with credit of any accounting officer or other person, either without any imperfect vouchers written voucher or upon an imperfect voucher or incorrect certificate, to be reported.

or is disallowed in consequence of the absence or imperfection 241, 1882, s. 21.

of such voucher or the absence or incorrectness of such certificate, the particulars and amount of such allowance or disallowance shall be specified to the Treasurer by the Auditor-General ; and in case of the disallowance of any sum, the amount thereof shall be deemed and taken to be money paid by His Majesty to the use of such officer or other person at his request, and in addition to any other means of recovering such amount the same may be retained or stopped from any moneys then or thereafter payable to such officer or other person.


Treasurer to make
quarterly statement
of receipts and ex.
Cf. ibid., s. 29.

Statements and Audit thereof. 35. The Treasurer, as soon as conveniently may be after th expiration of every quarter of the financial year, shall publish in the Government Gazette a statement in detail of the receipts of the publie revenue during such quarter, and also a statement in detail of the expenditure thereof respectively during such quarter, together with a comparative statement of such receipts and expenditure during the corresponding quarter of the previous financial year.

36. The Treasurer shall, not later than two months after the end of every financial year, prepare a full and particular statement in detail of the expenditure of the public revenue for such year (classified and arranged in the same form and with the same columns and under the same divisions and subdivisions as have been employed in the appropriation thereof) for the same period, and also of the receipt of the said revenue for the same year, and shall transmit such statement to the Auditor-General.

And also yearly
Ibid., 9. 30.

37. The 40. The

Audit Act.--1921.

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37. The Auditor-General shall forth with examine such statement Auditor-General to

audit and report. and prepare and sign a report explaining such statement in full, Cf. ibid., s. 31. and showing (a) in what particulars such statement agrees with or differs

from the accounts of the Treasurer ;
(b) full particulars of every case in which the provisions of this

or of any other Act, or any prescribed forms, have not
been carried out or adopted, or in any manner have

been varied or departed from ;
(c) every case in which default has been made in delivering

or sending accounts, or collecting or accounting for any

moneys or stores;
(d) all sums allowed or disallowed without vouchers or with

imperfect vouchers, or upon incorrect certificates ;
(e) any proceedings that may have been taken by or against

any person in pursuance of the provisions of this Act;
(f) every case in which the Governor has exempted the accounts

of any Department from detailed audit;
(g) all surcharges which have been made by the Auditor-

General, and not satisfied, or which have been removed

by order of the Governor; and
(h) such other information as may be prescribed, or as the

Auditor-General thinks desirable.

38. The Auditor-General shall append to the said report

Certain documents

to be appended to 1. Particulars of every warrant of the Governor appropriating reports.

to any purpose any sum of money which has neither Cf. ibid., s. 32.
been appropriated by Parliament to that purpose nor
been authorised by the Governor's Appropriation Act, No. 1065 of 1911
1911, to be appropriated to that purpose, and of every
such warrant authorising the expenditure for any pur-
pose of a larger sum than has been appropriated by

Parliament to that purpose :
II. A copy of every case or statement of facts laid by the Auditor-

General before the Crown Solicitor for opinion, and of
such opinion.


39. The Auditor-General shall, within fourteen days after Report to be trans. making and signing the said report, if Parliament is in session and mitted to the actually sitting, or, if Parliament is not in session or not actually Speaker. sitting, then within fourteen days after the commencement of the Ibid., s. 33. next session of Parliament, transmit to the President of the Legislative Council and to the Speaker of the House of Assembly duplicates of the said statement accompanied by such report and appendices, and the l’resident and the Speaker shall forthwith lay the same before their respective Houses.

Audit Act.--1921.

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Auditor-General 40. The Auditor-General, in such yearly report or in any special may make sugges. tions in special

report which he may at any time think fit to make, recommend report.

any plans and suggestions that he may think fit to be adopted for Ibid., 8. 34.

the better collection and payment of the revenue and other moneys as aforesaid, and the more effectual and economical audit and examination of the public accounts and any improvement in the mode of keeping such accounts, and generally to report upon all matters relating to the public accounts, and such plans and suggestions shall be considered and dealt with by the Governor.

41. It shall be the duty of the Auditor-General, or any officers of corporations and appointed by him for the purpose, to audit the accounts of any

Municipal Corporation, District Council, or other public corporation Ibid., s. 35. or institution receiving aid out of the public moneys, when required

so to do by the Chief Secretary; and the Auditor-General shall have and may exercise, in respect of the moneys and accounts of any such body, and the persons dealing therewith, the same powers as are hereby vested in the Auditor-General in respect of the public revenue and the public accounts.


may audit accounts

district councils.

Penalties for
misa ppropriations
of public moneys or
Cf. 241, 1882, s. 28.

Penalties. 42. (1) Any person in the Public Service of His Majesty who(a) misapplies or improperly disposes of, or makes use of other

wise than as provided by this Act, any public moneys or stores which come into his possession or control for or on account of the public revenue of the State, or (by virtue of his office or employment or of any legal process whatsoever) for, or on account of, or for the use

or benefit of, any other person; or (6) pays any such moneys into his own private account at

any bank

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shall be deemed to have fraudulently converted such moneys or stores to his own private use, and shall be guilty of an indictable offence, and shall be liable to imprisonment with or without hard labor for any period not exceeding five years.

(2) Any such person liable to account for the receipt or expenditure
of any public stores who wilfully damages or destroys any public
stores shall be guilty of an indictable offence, and shall be liable
to imprisonment with or without hard labor for any period not
exceeding two years.
43. If any person-
(a) forges or counterfeits, or causes or procures to be forged

or counterfeited, or knowingly or wilfully acts or assists
in forging or counterfeiting-
1. the name, initials, mark, or handwriting of any

other person to any writing whatsoever for or in
order to receive or obtain any public money
or any money out of the public revenue, or
any stores belonging to His Majesty; or

II. edy

Punishment for
forgery of Treasury
Cf. ibid., s. 36.

Audit Act.--1921.

II. any writing made by any such person ; or (b) utters or publishes any such writing knowing it to be forged

or counterfeited with an intention to defraud His Majesty

or any person whomsoever, he shall be guilty of an indictable offence, and shall be liable to imprisonment for any period not exceeding fifteen years.

Persons failing to 44. Any person who fails

attend Auditor.

General or to give (a) to attend the Auditor-General for the purpose of being evidence. examined; or

Cf. ibid., s. 25 (part). (6) to produce any accounts, books, vouchers, documents, or

papers ; or
(c) to be sworn or to make a declaration or affirmation ;


(d) to answer any lawful question, when required so to do by the Auditor-General, shall be liable to a penalty not exceeding One Hundred Pounds.

45. If any person

Penalty on person taking false oath or

making a false de. (a) takes any oath or makes or subscribes any declaration or claration. affirmation provided for by this Act; and

Cf. ibid., s. 26; (6) in the course of his examination upon such oath, declaration,

or affirmation, wilfully and corruptly gives false evidence, he shall be guilty of an indictable offence, and shall be liable to imprisonment with or without hard labor for any period not exceeding

four years.

46. Any person who is guilty of any wilful act of commission or Offences generally. omission contrary to any of the provisions of this Act for which no Comm. 4, 1901, s. 69. penalty is expressly provided shall be guilty of an offence, and shall be liable to a penalty not exceeding Fifty Pounds.

Regulations. 47. (1) The Governor may make regulations for any of the pur- Regulations may be poses required, permitted, or contemplated by this Act, or which

Cf. 241, 1882, s. 7. may be necessary or convenient for carrying out any of the provisions of this Act or for better effecting the due care and management of the public moneys.

(2) Any such regulation may impose a penalty not exceeding Ten Pounds for the breach of the same or any other regulation.


Audit Act.--1921.

Summary proceed. ings for offences.

Legal Procedure. 48. All proceedings in respect of offences against this Act (other than indictable offences) shall be disposed of summarily.

49. There shall be an appeal in respect of proceedings in respect of offences against this Act.


Spocial case.

50. In the event of an appeal in respect of proceedings in respect of offences against this Act, a special case may be stated.

In the name and on behalf of His Majesty, I hereby assent to this Bill.

W. E. G. A. WEIGALL, Governor.

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