Rules for 780. The auditor may make orders and rules for the conaudit branch duct of the internal business of the audit branch, subject, how to be made by auditor. His powers in absence of Treasurer. His duties in ever, to the approval of the Treasury Board. In the absence of the Provincial Treasurer, he may suspend any employee of the audit branch who refuses or neglects to obey his orders, or whose conduct he may deem blameworthy, and he shall report the same to the Treasurer. 46 V., c. 4, s. 4; 49-50 V., c. 101, s. 49. § 2.-Control by the Auditor. 781. The auditor shall classify all appropriations for each classification fiscal year, and all special warrants which may be issued; he of appropria- shall keep posted up a book, to be called the "Appropriation tions, &c. Balance of ap to be written off. Book," and containing, under separate and distinct heads, an account of every appropriation, whether permanent or annual, and of every special warrant, entering under each head the amounts drawn on account of such appropriation or special warrant, with the dates and names of the persons in whose favor such warrants were issued. 46 V., c. 4., s. 5 ; 49-50 V., c. 101, s. 50. 782. The balances of appropriations remaining unexpended propriations at the close of any fiscal year lapse and shall be written off, saving always the balances of appropriations for public instruction, which are carried to a special account and remain at the disto education- posal of the Committee of the Council of Public Instruction, al grants. which had control thereof. 31 V., c. 9, s. 26; 36 V., c. 6, s. 2; 39 V., c. 15, s. 19; 49-50 V., c. 101, s. 51. Exception as issue of war rants. Report in Duty of audi- 783. The auditor shall see that no warrant issues for any tor respecting payment of public moneys for which there is no direct legislative appropriation, or in excess of any portion of such appropriation, the expenditure of which has been authorized by the Lieutenant-Governor in Council; and he reports to the Lieucertain cases. tenant-Governor in Council, through the Treasurer, any case in which a department or sub-accountant has expended money out of the proceeds of any accountable warrant for any purpose for which there is no sufficient authority, or beyond the amount for which there is such authority. 31 V., c. 9, s. 46; 49-50 V., c. 101, s. 52. Warrant 784. No money warrant issues except upon the certificate issues only on of the auditor that there is legislative authority for the expenauditor's diture; but, nevertheless: certificate. Attorney General. Except upon 1. If, upon any application for a warrant, the auditor has the opinion of reported that there is no legislative authority for issuing it, and if the written opinion of the Attorney-General is given that there is such authority, citing it, the Treasurer may authorize the preparation of the warrant, irrespective of the auditor's report; urgency. 2. If, when the Legislature is not in session, any accident Or in certain happens to any public work or building, which requires an im- cases of mediate outlay for the repair thereof, or if any other occasion arises when any expenditure, not foreseen or provided for by the Legislature, is urgently and immediately required for the public good, upon the report of the Treasurer that there is no legislative provision, and of the minister having the charge of the particular branch of the service that the necessity is urgent, the Lieutenant-Governor in Council may order a special warrant to be prepared for the issuing of the amount estimated warrants. to be required; and such warrant is signed by the Lieutenant- Signature to Governor himself, and the amount thereof shall be placed by special the Treasurer to a special account, against which warrants may, from time to time, issue in the usual form, as they may be required. 31 V., c. 9, s. 47; 49-50 V., c. 101, s. 53; 50 V., c. 7, s. 1. ment of such 785. The auditor shall, in the cases mentioned in the pre- Auditor to ceding article, prepare a statement of the legal opinions and of prepare statethe reports and special warrants, and of all expenditure in- exceptional curred in consequence thereof. He delivers such statement to cases, &c. the Treasurer, who submits the same to the Legislative Assemly not later than the third day of the session thereof next ensuing. 31 V., c. 9, s. 47; 49-50 V., c. 101, s. 54. SECTION VII. PUBLIC ACCOUNTS AND THEIR AUDITING. § 1.-Keeping of the Public Accounts. 786. The fiscal year of the Province comprises the period Fiscal year. of time from the thirtieth of June in one year to and including the thirtieth of June in the next year. 31 V., c. 9, s. 23; 49 50 V., c. 101, s. 55. 787. The accounts of the Province shall be kept, by double Accounts by entry, in the Treasury Department. 31 V., c. 9, s. 21; 49-50 V., double entry. c. 101, s. 56. 788. The accounts are kept in dollars and cents; and those, Accounts to which are to be rendered to the Government of the Province be in dollars or to any public officer or department, are so rendered in dollars and cents. 31 V., c. 9, s. 22; 49-50 V., c. 101, s. 57. and cents. ceipts and 789. As soon as practicable after the close of each fiscal Annual stateyear, there is prepared in the Treasury Department, for sub- ment of remission to the Legislature at its next session, a statement of expenditure. the public accounts for such year, showing clearly and fully the several revenues and expenditures of the Province for the year, the state of the consolidated revenue fund and of all trust and special funds under the management of the Govern LieutenantGovernor may alter counting. ment, and all matters requisite to explain the financial transactions during the year and the situation of the Province at the close of the year. 31 V., c. 9, s. 24; 49-50 V., c. 101, s. 58. 790. The Lieutenant-Governor in Council may alter the period at or to which any one accounting for public moneys or period of ac- any public office, corporation or institution, required to render any account or to make any return, whenever, in his opinion, such alteration will facilitate the correct preparation of the statement of the public accounts. 31 V., c. 9, s. 25; 49-50 V., c. 101, s. 59. Certain institutions to render quarterly accounts. Effect of not rendering accounts. Certain institutions to report annually. which such § 2. Accounts rendered by Institutions receiving Public Grants. 791. Institutions and establishments, sustained by public grants, shall render quarterly (and oftener, if deemed expedient by the Treasurer) their accounts in detail, for the purpose of being audited, accompanied by proper vouchers for the expenditure of the moneys received by them; and, whenever such accounts or vouchers are insufficient or irregular, or not rendered or forwarded to his satisfaction, the Treasurer shall require the parties to supply all omissions and correct all irregularities, and shall suspend all further advances or payments to the institution or establishment in question, until such accounts and vouchers have been properly furnished. 31 V., c. 9, s. 30; 49-50 V., c. 101, s. 60. 792. Institutions, establishments, associations and bodies, in part sustained by or receiving public grants, shall render yearly on or before the thirty-first day of July, in such form as the Lieutenant-Governor in Council may, from time to time, require, a full report of their condition, management and progress, and also all statistical returns which the LieutenantGovernor in Council may, from time to time, require of them. 31 V., c. 9, s. 31; 49-50 V., c. 101, s. 61. Departments 793. The Lieutenant-Governor in Council may, from time to through time, direct through which department the various accounts and accounts and returns referred to in the two preceding articles shall be renreports are to dered for transmission to the Treasury Department; in default be rendered. of an order to that effect, they shall be rendered directly to the Treasury Department. 31 V., c. 9, s. 33; 49-50 V., c. 101, s. 62. Deputy heads to audit accounts of §3.-Auditing of the Public Accounts. 794. The deputy-heads of the departments or the officers or other persons charged with the expenditure of the public their depart- moneys, respectively, audit the details of the accounts of the several services, in the first instance, and are responsible for the correctness of such audit. 46 V., c. 4, s. 6; 49-50 V., c. 101, ments. 795. The public accounts, relating to the receipts or expen- Public diture of the Province, are audited by the auditor of the Pro- accounts to be examined by vince on behalf of the Legislative Assembly. auditor. Each account may be examined, under direction of the Examination auditor, by such officer or clerk of the audit branch as he may may be made by clerk. direct, and such officer or clerk certifies to the due examination of such account. The auditor of the Province certifies that each account has Certificate of been audited by himself or under his direction and that it is such exami correct. nation. consists. In the examination of accounts for expenditure, the auditor In what ascertains, first, whether the payments which the accounting examination department has charged are supported by vouchers or proof of payment, and secondly, whether the money expended has been applied to the purposes for which the appropriation from which it was taken was intended to provide. 46 V., c. 4, s. 7; 49-50 V., c. 101, s. 64. cess to books 796. The auditor has free access, at all convenient times, Auditor to to the books of account and other documents of the depart- have free acments of the Government, and may require such departments of account, to furnish him, from time to time, or at regular periods, with &c. accounts of the cash transactions of such departments, respectively. 46 V., c. 4, s. 8; 49-50 V., c. 101, s. 65. examine 797. The auditor may examine any person on oath touch- Power of ing any matter pertinent to any account submitted to him for auditor to audit, and may administer such oath to any person whom he under oath. desires to examine. 46 V., c. 4, s. 11; 49-50 V., c. 101, s. 66. tion of deben 798. The auditor and the assistant-treasurer, under the Examination supervision of the Treasurer, examine and cancel all provincial and cancelladebentures, treasury notes, and other securities respecting the tures, &c. debt of the Province, which are, from time to time, redeemed. 46 V., c. 4, s. 20; 49-50 V., c. 101, s. 67. § 4.-Accounting to the Legislative Assembly. 799. As soon as practicable after the close of each fiscal Examination year, the auditor examines and returns to the Treasurer, to be of public accounts by laid before the Legislative Assembly, the public accounts of auditor. such year, together with a statement of the permanent and annual appropriations and special warrants for that year and of the amounts expended under each appropriation or special warrant. 46 V., c. 4, s. 12; 49-50 V., c. 101, s. 68. 800. The Treasurer lays the public accounts and the audi- Public tor's statement of appropriations before the Legislative Assem- accounts and bly, on or before the thirty-first day of December following be laid before statements to Legislative Report to auditor Default of make report. the expiration of the fiscal year to which they relate, if the Legislature be sitting, and, if not sitting, within one week after it is next assembled. 46 V., c. 4, s. 13; 49-50 V., c. 101, s. 69. 801. The auditor reports to the Legislative Assembly, through the Provincial Treasurer, the cases in which it appears to him that an appropriation has been exceeded or that moneys received by a department from other sources than the appropriations for the year have not been applied or accounted for according to the directions of the Legislature, or that a sum charged against an appropriation is not supported by proof of payment, or that a payment so charged did not occur within the period of the account or was, for any other reason, not properly chargeable against the appropriation. 46 V., c. 4, s. 9; 49-50 V., c. 101, s. 70. 802. If the Treasurer does not annually present to the Treasurer to Legislative Assembly, with the public accounts, at the time fixed, the reports so made by the auditor, the latter forthwith transmits them himself. 46 V., c. 4, s. 10; 49-50 V., c. 101. s. 71. SECTION VIII. Treasury Its composition. Chairman and secretary. Regulations ing. TREASURY BOARD. 803. There is a Treasury Board to examine into and report on all matters referred to it by the Treasurer, and for the purposes stated in this chapter. 46 V., c. 4, s. 14; 49-50 V., c. 101, s. 72. 804. The Treasury Board is composed of the Provincial Treasurer, the Commissioner of Crown Lands and the Attorney-General. The Treasurer is the chairman and the assistant-treasurer, in virtue of his office, the secretary of the Board. 46 V., c. 4, s. 15; 49-50 V., c. 101, s. 73. 805. The Treasury Board may, on the report of the audifor account- tor, make regulations respecting the method of book-keeping to be used in the departments and by the sub-accountants of the Province, the issuing of warrants and the accounting for public moneys, and may, from time to time, amend or revoke such regulations. 46 V., c. 4, s. 16; 49-50 V., c. 101, s. 74. Power of 806. If the auditor refuses to certify that a warrant may Board if audi- issue, on the ground that the money is not justly due or that it is in excess of the authority granted by the LieutenantGovernor in Council, or for any reason other than that there is no legislative authority, the Treasury Board, upon a report of the case prepared by the auditor and the assistant-treas tor refuses to certify warrant in certain cases. |