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tificate of his having audited the same, and sign and date the

same.

Art. 33. The district auditor shall, at the close of each audit of the accounts of the school board, transmit to the Education Department statements in the forms in the Schedule (F) to this order of the books hereby directed to be kept, showing which is not kept, or is imperfectly kept, or kept in a form different from that prescribed by the Local Government Board, and shall deliver copies thereof to the school board.

Art. 34. If any person accountable under this order shall resign his office or be removed therefrom before the audit of his accounts shall have been held and closed, such person shall lay before the board or the managers, as the case may require, at a time to be fixed by them, a true and complete account of all moneys, matters, and things committed to the charge of, or collected, received, held, or distributed by such person on behalf of the board or school, in the form in which he would have had to produce them before the district auditor at the end of the current year, or half-year, as the case may be, if he had so long continued in office; and shall deliver over all balances, books, papers, matters, and things in his hands to the board or managers, or to the person whom they may appoint to receive the same; subject always to the liability of such person to account to the district auditor at the next audit, and without prejudice to the power of the district auditor to allow or disallow the account of such person or any charge therein, or to surcharge him in respect of any charge to which he might be liable.

Art. 35. Every person voluntarily undertaking to fulfil either wholly or in part the duties of any officer affected by this order shall, so far as relates to the accounts prescribed by this order to be kept or presented by any such officer, keep and present such accounts in the same form and manner as any such officer is by this order directed to keep and present such accounts.

Interpretation of Terms.

Art. 36. In this order,

The term "board" means the school board.

The term "managers" means the managers of every school provided by the board.

The term "schoolmaster" includes, where requisite, a school

mistress.

The term "district auditor" means the auditor for the time being within whose district the district of the school board is included.

All words importing the masculine gender shall be deemed. and taken to include females, and the singular to include

the plural and the plural the singular, unless the contrary as to gender or number is expressly provided. Whenever in this order any article is referred to by its number,

the article of this order bearing that number shall be taken to be signified thereby.

Art. 37. For the purposes of this order, except where otherwise provided, the year shall commence on the 30th day of September, in every year, and the period of the week shall be deemed to include the seven days which commence on the day in the week on which the meeting of the board is held, unless there be anything in the context inconsistent with such interpretation.

United School Districts formed under the Elementary
Education Acts.

Art. 38. This order shall apply to every united school district already formed, or which may hereafter be formed, under the provisions of the Elementary Education Acts; and in such cases the word "district" shall be construed as meaning the united school district, and the term "board" or "school board" shall be construed as meaning the school board of such united school district.

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*For reference to the Board's authority for the receipt and payment, when such authority has been recorded in the Minute Book.

Amount.

S. d.

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For reference to the Board's authority for receipt or payment, when such authority has been recorded in the Minute Book. † For entry of period for which received; of department, in case of school pence; and of specific purpose, if any. For entry of period for which paid; of department, in case of salaries; and of specific purpose, if any. Under these heads should be entered any items which do not clearly belong to any of the defined heads of account.

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Interest.

Loans.

Loans.

Other Receipts, including Grants in Aid of Industrial Schools.

£ s.

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Total.

Folio of

Abstract Book.

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Entries taken from the Petty Cash Book should bear the letters P. C. in the column for "Page of Cash Book," to distinguish the book from which the entry is taken. +For entries taken from the accounts of School Managers, give a reference to the name of the School and period of the account.

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