Audit Act.-1921. (4) If such an address is presented to the Governor by the House of Assembly or by the Legislative Council within the said month, the Governor may remove from office the Auditor-General so suspended, and thereupon the office of Auditor-General shall become vacant. 9. (1) The Auditor-General, before he enters upon the duties Declaration on or exercises the powers vested in him by this Act, shall make and entering office. subscribe before the Executive Council a declaration in the form in the Second Schedule. (2) Every such declaration shall be kept among the records of the Executive Council. Ibid., s. 5. 10. (1) In the case of illness, incapacity, suspension, or absence Appointment of from the State of the Auditor-General, the Governor may appoint Deputy. some other person to act as the deputy of the Auditor-General Ibid., 8. 4. during such illness, incapacity, suspension, or absence. (2) Every such person shall make and subscribe before the Executive Council a declaration in the form in the Second Schedule. Every such declaration shall be kept among the records of the Executive Council. (3) Every such person shall, during the time for which he acts as such deputy, have all the powers and perform all the duties of the Auditor-General. may appoint persona 11. The Auditor-General may, by writing under his hand, Auditor-General appoint any person to inspect, examine, and audit any books, to inspect. accounts, or stores which are required by this Act to be inspected, Comm. 4, 1901, s. 11. examined, or audited, and to report thereon to him, and any such person shall have power to inspect all such books, accounts, or stores, and all vouchers and papers relating thereto. 12. (1) The Auditor-General shall communicate with the Treasurer upon all matters arising under this Act relating to the collection, receipt, issue, and expenditure of public moneys. (2) The Auditor-General shall transmit to the Treasurer the name of any person failing to comply with any of the provisions of this Act, and thereupon and until such failure has been made good to the satisfaction of the Treasurer all salary and moneys that may be or become due or payable to such person may be withheld. Auditor-General to communicate with defaulters. Ibid., s. 12. persons and call 13. (1) The Auditor-General may, by precept under his hand Auditor-General in the prescribed form, require all such persons as he thinks fit to may examine appear personally before him at a time and place to be named in for papers. such precept and to produce to him all such accounts, books, 241, 1882, s. 23 vouchers, documents, and papers in the possession or control of (part). such persons as appear to him to be necessary for the purposes of his examination. (2) Any Audit Act.-1921. (2) Any person attending, or producing any accounts, books, vouchers, documents, or papers, before the Auditor-General under the provisions of this Act shall be entitled to such travelling expenses and allowances as would be allowed to a witness on a trial in the Supreme Court, and no person shall be compelled to leave any place where he may be, or to appear, or to be examined, unless he has first been paid such travelling expenses: Provided that this subsection shall not apply to an officer of the Public Service attending at his office during office hours. 14. The Auditor-General may, if he thinks fit, cause search to be made in and extracts to be taken from any book, document, or record in the custody of the Treasurer or in any public office without paying any fee for the same. 15. The Auditor-General is hereby authorised and required to examine upon oath, declaration, or affirmation (which oath, declaration, or affirmation he is hereby empowered to administer) all persons whom he thinks fit to examine respecting the receipt or expenditure of any money or any stores affected by the provisions of this Act, and respecting all other matters and things necessary for the due performance and exercise of the duties and powers vested in him. 16. The Auditor-General shall be entitled to lay before the Crown Solicitor a case in writing as to any question arising out of this Act, or concerning the powers and duties of the Auditor-General under this Act, and the Crown Solicitor shall give a written opinion on such case. Accounting Officers. 17. Every person who by any law, regulation, or appointment is charged with the duty of collecting or receiving, or who does actually receive or collect, any public moneys, or who by any law, regulation, or appointment is charged with the duty of disbursing or who does actually disburse, public moneys (hereinafter called an "accounting officer "), shall perform such duties, keep such books, and render such accounts as are prescribed. Collection and Payment of Moneys. 18. The Treasurer may, from time to time, agree with any bank upon such terms and conditions as he may think fit for the receipt, custody, payment, and transmission of public moneys within or without the State, and for advances to be made and for the charges in respect of the same, and for the interest payable by or to the bank upon balances or advances respectively, and generally for the conduct of the banking business of the State. 19. (1) The Audit Act.-1921. 19. (1) The Public Account shall be kept in such bank and under Public Account. such subdivisions (if any) as the Treasurer may, in writing, direct. (2) All moneys paid into any bank to the Public Account shall be deemed to be public moneys and the property of His Majesty, and to be money lent by His Majesty to the bank. Comm. 4, 1901, s. 21. statement of moneys fund. Cf. 241, 1882, s. 8. 20. (1) The Treasurer shall, as often as occasion may require, Treasurer to prepare calculate the amounts of moneys likely to become due and payable payable out of out of the public revenue and the loan fund respectively during a revenue and loan period not exceeding one month next after such calculation, and shall thereupon prepare a warrant in duplicate setting forth the said amounts and such other particulars (if any) as are prescribed, and, after having signed such warrant, shall transmit the same to the Chief Secretary for the approval and signature of the Governor, and for the counter-signature of the Chief Secretary. (2) One copy of such warrant shall be transmitted to the AuditorGeneral, and the other copy shall be retained by the Treasurer. (3) Any such warrant, when approved and signed by the Governor and countersigned by the Chief Secretary, shall be the authority for the disbursement of the moneys therein mentioned. (4) No public money shall be disbursed unless and until the disbursement thereof has been authorised as hereinbefore provided. at Treasury. Cf. ibid., s. 10. 21. The paymaster at the Treasury shall not make any payment Duties of paymaster out of the public moneys until such payment has been duly authorised by the Governor, and until he has ascertained that, with respect to such payment, the regulations have been complied with so far as they relate to the payment of accounts. 22. (1) All sums of money appropriated to the Public Service for any financial year shall be legally available for the service of that year, provided that payment of the same is made during such year. any (2) All sums of money appropriated to the Public Service for financial year, which have not been expended during such year, shall lapse and shall cease to have any effect for any purpose at the close of that year, and any balance of the moneys so appropriated which may then be unexpended shall lapse, and the accounts of the year shall be then closed. 23. (1) Where (a) any public work or purpose is authorised to be carried out by means of moneys to be raised by the issue and sale of inscribed stock or other public securities and (b) there is no Act providing for the raising of moneys as aforesaid to be applied to such work or purpose, or there is an Act providing for the raising and application of moneys as aforesaid but of an amount insufficient for the complete carrying out of such work or purpose: the Sums appropriated be expended after for any year not to the close of the year. Cf. ibid., s. 12 (part). Money may be advanced from public moneys for works. authorised loan New. Banker to forward "bank sheet." 241, 1882, s. 14. Treasurer to send Auditor-General, in receiving cash book and returns, to examine and compare them. Cf. ibid., s. 16 (part). Cf. Comm. 4, 1901, s. 41. Audit Act.-1921. the Governor may, by warrant under his hand, countersigned by the Chief Secretary, authorise and direct the Treasurer to advance any of the public moneys not exceeding the amount to be stated in such warrant, for the purpose of the carrying out or the continued carrying out of such work or purpose. Any money so authorised and directed to be advanced shall be placed to the credit of the work or purpose to which it is to be applied. (2) Such warrant shall be a sufficient authority for the Treasurer to advance the moneys mentioned in such warrant as directed in such warrant. (3) Any moneys so authorised and directed to be advanced for the purpose of any work or purpose shall be included in the first Bill authorising the Treasurer to raise moneys for public purposes which is introduced in Parliament after such moneys have been so authorised and directed to be advanced. (4) All moneys raised pursuant to any Act passed on such a Bill to be applied to any work or purpose for which any moneys have. pursuant to any such warrant, been advanced shall, up to the amount of the moneys placed to the credit of such work or purpose, be applied to recoup the public moneys out of which the said amount of moneys were in the first instance advanced. Audit and Inspection. 24. The manager or person in charge of any bank into which any moneys are paid to the Public Account shall, whenever requested by the Treasurer, transmit to the Treasurer and to the Auditor-General a copy (hereinafter called “the bank sheet ") of se much of the debit and credit side of the Public Account as has not previously been transmitted to the Treasurer and to the AuditorGeneral. 25. The Treasurer shall daily, or at such intervals as may be prescribed, furnish to the Auditor-General his cash book showi the transactions of the day, and shall, at such intervals as may* prescribed, furnish all statements, accounts, accountable receipts receipts, and vouchers necessary to support the same. 26. The Auditor-General, on receipt by him of the said cash book, statements, accounts, accountable receipts, receipts, and vouchers, shall examine the same, and shall— (b) compare the debit and credit entries in the said cash book (5) ascertain whether such vouchers and documents bear upon Audit Act.-1921. (c) ascertain whether the moneys mentioned on the debit side of the cash book have been duly paid over to the Public Account, and whether the moneys mentioned on the credit side of the cash book have been actually and duly disbursed under competent authority and on the prescribed certificates; (d) ascertain whether the moneys mentioned in such entries have been credited or debited to the proper heads of receipt or expenditure respectively; (e) ascertain whether the rates, computations, and castings are correct; (f) ascertain whether such moneys were legally available for and applicable to the service or purpose to which the same have been applied or charged; and (g) ascertain whether the provisions of this and every other Act have been in all respects complied with. Auditor-General to charge Treasurer. discharge and sur Cf. ibid., s. 42. 27. (1) In the examination of the cash book, bank sheet, and all other documents produced as vouchers or subordinate vouchers as aforesaid, the Auditor-General shall make such queries and observations addressed to the Treasurer or any other person whomsoever cf. 241, 1882, s. 17 and shall call for such accounts, vouchers, statements, documents, Cf. ibid., s. 16 (part) and explanations as he may think necessary, and after such queries and observations have been answered and after such further accounts, vouchers, statements, documents, and explanations have been rendered, shall certify the cash book, and, subject to any exceptions noted in such cash book, such certificate shall be a sufficient discharge to the Treasurer for all receipts received and for all payments made and entered in such cash book since such cash book was last certified. (2) If it appears to the Auditor-General, from any examination, audit, or inspection made by him or any person appointed by him, (a) that any accounting officer has wilfully or negligently omitted to collect or receive any money; (b) that any money has not been duly credited to the proper head of revenue or account, or not duly accounted for and paid over to the Public Account; (c) that any money has been applied or charged to any service or purpose for which the same was not legally available or applicable; (d) that any expenditure has not been duly authorised or is (e) that there has been any deficiency or loss through the (f) that |