Assembly: Provided always that such suspension shall not affect the auditor's right to receive, during the continuance thereof, the salary hereinbefore provided.

V. Every auditor immediately on his appointment shall take and subscribe an oath before the Governor, to perform the duties of his office faithfully, and to the best of his skill and ability.

VI. In case of the illness, suspension, or absence of the auditor, it shall be lawful for the Governor to appoint some person to act as the deputy of the auditor, during such illness, suspension, or absence, and every such deputy shall, during the time that he shall act as such deputy, have all the powers and perform all the duties of the auditor, and shall receive such remuneration not exceeding after the rate of £500 per annum, as the Governor in Council shall determine. Every deputy, before acting as such, shali take and subscribe before the Governor, a similar oath to that hereinbefore prescribed to be taken by the auditor.

VII. The duties of the auditor shall be those specified in the schedule to this Act.

VIII. The Colonial Treasurer shall, on or before the expiration of six months from the termination of every financial period, cause to be made up an account of the receipts and disbursements of the revenue of the Colony, including the costs, charges, and expenses incidental to the collection and management thereof, so as to distinguish clearly the amounts expended under each head of service, and so that the receipts and disbursements of different financial periods, shall be distinctly separated from each other; and shall forthwith forward the said account to the auditor for examination, and the same shall be laid before the House of Representatives, within ten days thereafter, if the General Assembly shall be in session, and if not, then within ten days after the commencement of the next session.

IX. The account to be laid before the House in the next session of the General Assembly, shall commence with the 1st day of July 1857, and every subsequent account shall be in continuation of the last preceding account. (a)

X. Every such account shall be referred to a select committee of three, to be appointed by the House by ballot, on a day to be fixed by the Speaker, of which not less than five days' notice shall be given.

XI. In the appointment of such committee every member of the House shall be entitled to vote for one member only of the committee, and when the committee is chosen the Speaker shall nominate one of the members thereof to be the chairman: Provided that if and so often as it shall happen that the full number of three shall not be appointed on any ballot to serve upon any such select committee the appointment of the member or members chosen shall be void, and a fresh appointment shall forthwith take place.

XII. If any member of any such committee shall die, resign, or from any other cause whatever, become incapable of acting, his place shall be supplied by another member to be appointed by the House at the instance of the Speaker; and whenever the office of chairman shall become vacant, the Speaker shall nominate one of the members of the committee to act as such.

XIII. Every audit committee may sit notwithstanding any adjournment of the House.

XIV. It shall be the duty of every committee appointed under this Act, to audit, examine, and report upon the account which shall be referred to it.

XV. Every member of the committee who shall be a member thereof at the time the final report on the account is brought up, shall be

(a) Repealed by Sec. 3, 29 Vie., No. 8, p. 37.

entitled to the sum of fifty pounds for his services to be paid by the Colonial Treasurer out of the general revenue of the Colony.

XVI. Every member of the committee who shall absent himself from any meeting of the committee without the leave of the House, shall (unless it be made to appear to the satisfaction of the House, that such member was by necessity prevented from attending.) be punished by a fine of £5, and in default of immediate payment, shall by warrant of the Speaker be committed to the custody of the Sergeant-at-Arms, or such other person or persons as the Speaker may appoint, for a period not exceeding five days, and it shall be lawful for the said Serjeant-at-Arms, or such other person or persons to detain the said member in his custody for the period so directed, unless sooner discharged by order of the House, or unless the amount of the fine imposed be sooner paid.

XVII. Every such committee is hereby empowered to call for all books, papers, and vouchers, relating to the account referred to it, and also to examine witnesses touching the said account; and every person is hereby required to give such attendance, and procure such books, papers, and vouchers, as the said committee shall order and direct, by a summons to be signed by the chairman thereof, stating the object for which such person is required to attend, and specifying the books, papers, and vouchers to be produced.

XVIII. Every person, who without reasonable cause, shall fail to attend as required by any such summons, or to submit himself to examination, or to produce any such books, papers, or vouchers, as aforesaid, or who shall prevaricate in his evidence before any committee, shall forfeit and pay for every such offence, such fine not exceeding one hundred pounds as the House of Representatives, after hearing the party, if he so desire, shall by resolution think fit to impose; and in default of payment, the offender may be committed by warrant under the hand of the Speaker to any common gaol for any term not exceeding three months as the House shall determine.

XIX. It shall be lawful for every such committee to examine upon oath any witnesses it may think fit, which oath the chairman of the committee is hereby authorised to administer; and every person who shall upon any such examination, wilfully and corruptly give false evidence shall be deemed guilty of wilful and corrupt perjury, and be liable on conviction to be punished accordingly.

XX. The word auditor throughout this Act shall mean the auditor of public accounts, to be appointed under this Act.

XXI. The short title of this Act shall be "The Audit Act, 1858." the Colonial Treasurer under the above Act, for the purpose of being laid before the House of Representatives, with a view to ascertain-

1. That the statement is correct as an account and balance sheet of transactions for the period comprised therein.

2. That the expenditure shown therein has been properly classified, and that any part thereof which may have been incurred without authority of law is separately shewn.

6. To address to the Colonial Treasurer all queries and observations in writing which may be found proper or necessary for the elucidation of such statements.

7. In the event of the Colonial Treasurer (on behalf of the Executive Government) dissenting from any alteration or correction proposed by the auditor, to append to the Colonial Treasurer's statement, for the period to be laid before the House of Representatives, copies of the original query or observation, with the Colonial Treasurer's reply or explanation, and the auditor's comments thereon.

8. To furnish from time to time to the Colonial Treasurer, in a form to be prescribed by the Speaker of the House of Representatives, a certificate to be countersigned by the Speaker, under the authority of a resolution of the House, of the correctness of the Treasurer's statements prepared under the above Act.

29, Vic., No. 8. - An Act to amend "The Audit Act Act, 1858." (a) [September 26, 1865.] BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled as follows viz.

I. The short title of this Act shall be "The Audit Act Amendment Act 1865."

II. In lieu of the annual salary of five hundred pounds by "The Audit Act 1858" made payable to the auditor and deputy auditor of public accounts there shall be payable to such auditor and deputy auditor the clear annual salary of eight hundred pounds to be payable in manner and subject to the provisions in the said Act contained.

III. The eighth and ninth sections of "The Audit Act 1858" are hereby repealed.

IV. The Colonial Treasurer so soon as conveniently may be after the expiration of each quarter of the financial year shall publish in the Government "Gazette" a statement in detail of the current receipts and expenditure of the Colony together with a similar statement of all trust funds received and disbursed during such quarter.

V. The Colonial Treasurer shall not later than one month after the end of every financial year prepare a full and particular statement in detail of the receipt of the public revenue of such year and also of all loans and trust funds including the costs charges and expenses incidental to the collection and management thereof so as to distinguish clearly the amounts expended under each head of service together with a full and particular statement in detail of the expenditure of such revenue loans and trust funds the expenditure of the said revenue and loans being classified and arranged in the same form and under the same divisions sub-divisions and items that may have been employed in the appropriation thereof and shall transmit such statements to the auditor of public accounts on or before the last day of the said month.

(a) CONTENTS:-1. Short title. 2. Salary of auditor. 3. Sections VIII. and 18. of "Audit Act 1858" repealed. 4. Quarterly statements of accounts to be published. 5. Treasurer to transmit annual statement of accounts to auditor. 6. Duties of auditor. 7. Statement of accounts and auditor's report to be transmitted to House of Representatives. 8. Commencement of operation of Act. 9. Member of Executive Council not to serve on audit committee,

VI. The auditor of public accounts shall within one month after receipt of such statement make and sign a report explaining the same in full and noticing that a warrant has been issued for every item also every case in which the annual appropriation shall have been exceeded and shall also notice ary case in which delay shall have been made in delivering accounts or accounting for public moneys and also all cases in which sums have been passed without any vouchers or with insufficient vouchers also any cases of defalcation and shall transmit the same to the Colonial Secretary for publication in the Government "Gazette" together with the certificate of the auditor as to the correctness of such accounts in respect to the items included therein.

VII. The Colonial Secretary shall within seven days after the receipt of the said report if Parliament be sitting and if Parliament be not sitting then within seven days of the next meeting of Parliament transmit to the House of Representatives the said statement accompanied by the auditor's report.

VIII. The first of such annual accounts shall be prepared forwarded reported upon transmitted and published as herein provided in respect of the financial year ending on the thirtieth day of June one thousand eight hundred and sixty-six.

IX. Nothwithstanding anything contained in "The Audit Act, 1858" no member of the Executive Council of the Colony shall be appointed or be capable of serving as a member of the audit committee under the said Act.

AUDIT (PROVINCIAL).

30 Vic., No. 41. An Act to control the issue of Provincial revenues and to provide for the audit of the accounts of the Provincial Governments. (a)

[October 8, 1866.]

WHEREAS by the twentieth section of "The Provincial Audit Act 1861" it was enacted that the said Act should continue in operation until the end of the session of the General Assembly which should be held next after the thirty-first day of December one thousand eight

(a) CONTENTS:-Preamble. 1. Short title. 2. Interpretation. 3. Governor to appoint Provincial auditor and deputy Provincial auditor. Auditors and deputy auditors appointed under "The Provincial Audit Act 1861" to continue in office. 4. Tenure of office of auditor and provision for resignation. 5. Provision for salary of auditor and deputy auditor. 6. Disqualification for seat in General Assembly &c. 7. When deputy Provincial auditor to act. 8. Provincial revenues to be pai paid into bank. 9. Proceeds of loans to be paid into the Provincial account. 10. Provincial revenue how to be issued. 11. Provincial auditor when to certify. certify. 12. Proviso if warrants in excess. 13. Orders &c. for unauthorised expenditure to be laid before the Provincial Council. 14. If money issued without appropriation how auditor to proceed. 15. Votes not expended to be carried to credit of revenue of next financial period. 16. Superintendent to cause Provincial accounts to be forwarded to Provincial auditor for examination. 17. Provincial Auditors empowered to examine witnesses and call for vouchers &c. 18. Penalty for refusing to attend &c. 19. Provincial auditor may examine on oath, 20. A copy of account, &c. to be transmitted to Speaker of Provincial Council. 21. Auditor may prosecute in certain cases. 22. Action may be in name of auditor. 23. Duties of Provincial auditor. 24. Penalties. 25. Commencement of Act, Schedule.

hundred and sixty-five And whereas it is now expedient to make provision for the audit of the accounts of Provincial Governments. Be it therefore enacted by the General Assemby of New Zealand in Parliament assembled and by the authority of the same as followsI. The short title of this Act shall be "The Provincial Audit Act 1866."

II. In the interpretation of this Act the term Provincial auditor shall include thedeputy Provincial auditor when he is acting in the stead of the Provincial auditor.

III. The Governor shall appoint for every Province in New Zealand some fit and proper person to be auditor of the public accounts of such Province and also some other fit and proper person to be the deputy auditor Provided that every auditor and deputy auditor appointed under "The Provincial Audit Act 1861" and holding office at the time of the coming into operation of this Act shall continue to hold office notwithstanding the passing of this Act and shall in all respects be deemed to have been appointed and shall hold office and remain as if appointed under this Act.

IV. Such Provincial auditor and deputy Provincial auditor shall hold office respectively until such time as they shall resign by writing addressed to the Governor or be removed by the Governor And in case of such resignation or removal or the death of such Provincial auditor or deputy Provincial auditor the vacancy occurring thereby shall be filled up so often as it shall happen by such appointment as hereinbefore directed.

V. There shall be paid to such Provincial auditors and deputy auditors such salaries to be fixed by the Governor as may be a reasonable remuneration for their services such salaries not in any one caso to exceed the sum of five hundred pounds per annum Such salaries shall be paid by the Colonial Treasurer and shall be a special charge against the ordinary revenues of the respective Provinces for which such auditors or deputy auditors shall have been appointed in accordance with the provisions of "The Surplus Revenues Act 1858."

VI. No Provincial auditor shall be capable of holding any office under or entering into any contract with any Provincial Government or of being elected or if previously elected of continuing ing to be a member of the House of Representatives or of a Provincial Council or Superintendent of a Province and every such election or contract shall be null and void.

VII. Whenever any Provincial auditor shall die the deputyProvincial auditor shall act as Provincial auditor from the day of such death and in the case of illness or absence shall act as such from such day as the Provincial auditor or in case of illness incapacitating him to do so his medical attendant shali certify under his hand to the deputy appointed to act for him that he is ill and unable to perform his duty or that he is about to be absent and such deputy shall cease to act as such from the day on which he shall receive from the officer whose deputy he is a certificate under his hand to the effect that such officer has resumed his duties No Provincial auditor shall have power to act during such time as his deputy is lawfully acting.

VIII. All moneys which shall be legally payable for or on account of the revenues of any Province shall be paid into such bank or banks as the Superintendent of the Province shall from time to time appoint to an account to be called "The Provincial Account" and every officer in the public service to whom any money shall be legally payable for or on account of the Provincial revenues shall pay all such moneys