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2. The amount of enem and wombarge may be sued for hpn Treamer as money paid by His Majesty to the use of such

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29.1 Is al ees in risk potice of any sumbame been went by the Treasurer to any weennting offver or any str person in the P.5lle Service or eubject to the Emorissons of this d ́ who may be dissatisfied with any sinbarge in his accounts mil by the Auditor-General, weh wcounting er or person Sa have a right of appeal to the Governor within three months and the sending of such notice.


(2) The Govermor, after such investigation as he considers equ able, may make such order directing the relief of the appellt whony or in part from the surcharge in question as appears i the Governor to be just and reasonable, and such onder shall be binding on His Majesty and all other parties and be acted ot accordingly.

30. The

Audit Act.-1921.

check Treasury cash

30. The Auditor-General shall once at least in every month and Auditor-General to may on such other occasions as he thinks fit inspect and examine balance monthly and the balance in hand of any moneys held by the Treasurer, and shall Treasury securities quarterly inspect and examine all securities held by the Treasurer.


of books and

31. (1) The Auditor-General or such person as he appoints Inspection and audit may, whenever he thinks fit, and shall, whenever required so to accounts. do by the Treasurer, inspect, examine, and audit the books and Comm. 4, 1901, s. 45. accounts of any accounting officer and of any other person in the Public Service or subject to the provisions of this Act to whose possession or control any moneys have come for or on account of the public revenue of the State or (by virtue of his office, service, or employment, or of any legal process whatsoever) for or on account of, or for the use or benefit of, any other person.

(2) The Auditor-General or any person appointed by him shall, Auditor-General to

from time to time


inspect Government stores, books of account, &c.

(a) inspect, examine, and audit the books and accounts of cf. 241, 1882, s. 19. every accounting officer and of every other person in the Public Service or subject to the provisions of this Act to whose possession or control any moneys have come 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; and

(b) investigate and examine all contracts, accounts, invoices, requisitions, books, bills of parcels, and vouchers in anywise relating to or concerning any such moneys, and all circumstances affecting or attending the making of any such contract;

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(c) inspect all stores belonging to His Majesty, of whatsoever nature or description the same may be, and cause stock thereof to be taken; and

(d) ascertain the quantity, description, and price of all stores purchased on account of His Majesty, and of all stores supplied for the use of every Department of the Public Service;

and forthwith shall make and sign a report of the result of any such inspection, investigation, examination, audit, and comparison. any information is prescribed to be contained in any such report, such report shall contain such information.


(3) Every such report shall, within one week after the making and signing thereof, be transmitted to the Treasurer.

detailed audit.

32. The Governor may exempt from detailed audit by the Auditor- Exemption from General the accounts of receipt and expenditure of any Department Cf. ibid., s. 22.


Provision for imperfect vouchers.

Ibid., s. 20.

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

Allowances or

disallowances with

out vouchers or with

imperfect vouchers to be reported.

241, 1882, s. 21.

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.

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.

34. In all cases where any sum of money is allowed to the credit of any accounting officer or other person, either without any written voucher or upon an imperfect voucher or incorrect certificate, or is disallowed in consequence of the absence or imperfection 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 expenditure.

Cf. ibid., s. 29.

And also yearly
Ibid., s. 30.

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 public 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.

37. The

Audit Act.--1921.

audit and report.

37. The Auditor-General shall forthwith examine such statement Auditor-General to 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 AuditorGeneral, 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.

President and

39. The Auditor-General shall, within fourteen days after Report to be transmaking 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 President and the Speaker shall forthwith lay the same before their respective Houses.

40. The

Auditor-General may make suggestions in special report.

Ibid., s. 34.


may audit accounts

district councils.

Ibid., s. 35.

Audit Act.-1921.

40. The Auditor-General, in such yearly report or in any special report which he may at any time think fit to make, recommend any plans and suggestions that he may think fit to be adopted for 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 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.

Penalties for misappropriations of public moneys or stores.

Cf. 241, 1882, s. 28.

Punishment for forgery of Treasury documents.

Cf. ibid., s. 36.


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

(b) pays any such moneys into his own private account at
any bank

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

I. 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. any

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