Special warrants.

Payment for work or material.

Restrictions on issue of salary cheques.

Temporary clerks.

Overtime.

of the Minister of Finance that there is no legislative authority, and of the Minister in charge of the service in question, that the necessity is urgent, the LieutenantGovernor in Council may order a special warrant to be prepared, to be signed by the Lieutenant-Governor, for the issue of the amount estimated to be required. It shall be the duty of the Auditor-General in all such cases to prepare a statement of every such authority issued, expenditure incurred, or payment made in consequence thereof, which he shall deliver to the Minister of Finance, to be by him presented to the Legislative Assembly not later than one week after the convening thereof.

27. No payment shall be authorized by the Auditor-General in respect of work performed or material supplied by any person in connection with any part of the public service in the Province, unless, in addition to other voucher or certificate which is required in that behalf, the officer under whose special charge such part of the public service is certifies that such work has been performed or such materials supplied, as the case may be, and that the price charged is according to contract, or, if not covered by a contract, is fair and just.

28. The Auditor-General shall see that no cheque shall issue for any salary or increase thereof to any permanent officer, clerk, or other person appointed to the Civil Service, or employed by the Government, unless

(a.) The Deputy Provincial Secretary has notified the AuditorGeneral that an Order in Council has been approved by the Lieutenant-Governor authorizing the same; and

(b.) There is an appropriation for such salary or increase thereof provided for in that portion of the vote applicable to the office in which such officer, clerk, or other person is employed; or

(c.) A special warrant for such salary or increase thereof has been authorized by the Lieutenant-Governor as provided by section 26 of this Act.

In cases where the Legislature has voted a salary for an office at the time only temporarily filled, or in case where by reason of resignation, superannuation, or death the said office becomes vacant, such salary may be applied and paid to any temporary clerk or person filling the same until a permanent official is appointed, subject, however, to the provisions of the "Civil Service Act" with regard to temporary clerks:

Provided that no payment for salary of any temporary clerk or other person shall be certified by the Auditor-General unless the same is authorized by the Civil Service Commission:

Provided further that no payment for overtime, special allowance, or any other emolument in addition to salary to any permanent or temporary officer, clerk, employee, or any other person employed by the Government shall be certified by the Auditor-General unless such payment is authorized by Order in Council.

29. Besides the appropriation votes of the Legislature, the Further duties of Auditor-General shall examine and audit from time to time

(a.) The accounts of all receipts of revenue;

(b.) The accounts current with the several banks and financial
agents of the Province;

(c.) The accounts relating to the issue or redemption of loans;
and

(d.) Any other public accounts which, though not relating

directly to the receipts and expenditure of the Province,
the Treasury Board may direct him to examine and audit.

Auditor-General.

30. The Auditor-General shall make a periodical audit of the Periodical audit. Treasury accounts, certify to their correctness or otherwise, verify

the cash balance, and shall at least once in every month reconcile the pass-book balances of any current bank account operated by the Treasury with the Treasury books.

vouchers.

31. In conducting the examination of vouchers relating to the Examination of appropriations for the several services sanctioned by the Legislature for the current year, the Auditor-General shall test the accuracy of the castings and computations of the several items of the vouchers; but if he is satisfied that the accounts bear evidence that the vouchers have been completely checked, examined, and certified as correct in every respect, and that they have been allowed and passed by the proper officers, he may admit them as satisfactory: Provided always that, if the Deputy Minister of Finance desires any voucher to be examined by the Auditor-General in greater detail, the Auditor-General shall cause such voucher to be subjected to such examination in detail as the Deputy Minister of Finance may prescribe. The Auditor-General may examine any person on oath as to any matter pertinent to any account submitted to him for audit.

to be reported to

32. The Auditor-General shall report to the Treasury Board Illegal expenditure through the Minister of Finance any case in which a Sub-Accountant, Treasury Board. officer, or other person charged with the expenditure of public moneys has expended moneys in excess of any advance made as provided by section 21, or beyond the amount for which there is such authority, or for any other appropriation or purpose not connected with such advance.

33. The Auditor-General shall, in all cases mentioned in sections Statement for Legis25, 26, and 37, last preceding, prepare a statement of all such legal

lature.

Matters to be included in report

opinions, cheques signed without his certificate, and of all expenditures incurred in consequence thereof, citing the recommendation and explanations of the department and the authority of the Treasury Board, which he shall deliver to the Minister of Finance, who shall present same to the Legislature not later than the seventh day of the session thereof then next ensuing.

34. In reporting as herein before directed for the information of of Auditor-General. the Legislative Assembly the result of the examination of the appropriation votes, the Auditor-General shall call attention to every case in which

Appeal from

Auditor-General

(a.) Cheques have been issued without his certificate; or
(b.) A grant has been exceeded; or

(c.) Moneys received by a Sub-Accountant, department, officer,
or other person from other sources than the grants for the
year to which the account relates have not been applied or
accounted for according to direction of the Legislature; or
(d.) A sum charged against a grant is not supported by proof
of payment; or

(e.) A payment so charged did not occur within the period of the account, or was for any other reason not properly chargeable against the grant, or was in any way irregular.

35. Whenever a Sub-Accountant, officer, clerk, or other person to Treasury Board. charged with the expenditure of public moneys is dissatisfied with any disallowance or charge in his accounts made by the AuditorGeneral, such Sub-Accountant, officer, or other person may appeal to the Treasury Board, which, after such further investigation as it considers equitable, whether by viva voce examination or otherwise, may make such order directing the relief of the appellant, wholly or in part, from the disallowance or charge in question as appears to it to be just and reasonable, and the Auditor-General shall govern himself accordingly.

Where doubt as to appropriation to which expenditure is chargeable.

Procedure when

certificate refused

36. If a difference arise between the Auditor-General and any department respecting the appropriation to which an authorized expenditure should be charged, such difference may be referred to the Treasury Board, and the Board shall determine in what manner and to what appropriation or account such expenditure shall be charged.

37. If the Auditor-General has refused to certify that a cheque by Auditor-General. of the Minister of Finance may issue, on the ground that the money is not justly due, or that it is in excess of the authority granted by the Lieutenant-Governor in Council, or for any reason other than that there is no legislative authority, then, upon the report of the case prepared by the Auditor-General and the Deputy Minister of

Finance, the Treasury Board shall judge of the sufficiency of the Auditor-General's objection, and may sustain him or order the issue of a cheque in its discretion.

to officers when

38. The Lieutenant-Governor in Council may make regulations for Scale of allowances fixing the scale of allowances for travelling and living expenses to travelling. be allowed to any person employed in or in connection with any part of the public service.

signed.

39. All Treasury cheques shall be signed by the Minister of Cheques, how Finance, or by a member of the Executive Council for him, and countersigned by the Auditor-General.

forms.

40. The King's Printer shall cause to be printed, numbered, and Receipt and licence bound (if necessary) all blank forms of receipts and licences, with such counterfoils as may be necessary, to be used in collecting or accounting for any portion of revenue, and shall issue the same to the Auditor-General, who shall enter in a register to be kept for that purpose the numerals of all such receipts and licences so received by him. The Auditor-General shall keep in such register a record of all such receipts and licences issued by him to any person, stating name of person to whom issued, nature of receipt or licence, the numerals inclusive, and date issued by him. He shall also enter in such register the nature of receipt or licence, with numerals of all such counterfoils received at the Treasury by him from such person when accounting for revenue or otherwise, or for receipts cancelled or not issued and returned to him.

Accounts and Audit of Accounts.

41. The Public Accounts of the Province shall be kept by double Double entry. entry in the Treasury Office presided over by the Minister of Finance.

"Public Accounts for year ending

42. The Minister of Finance shall cause a statement to be prepared and transmitted to the Auditor-General for his examination March 31st. and certificate, on or before the thirtieth day of September in each year, of all transactions of a financial nature completed during the fiscal year ended thirty-first of March then last past, exhibiting— (a.) The state of the public debt:

(b.) The revenue and expenditure:

(c.) Such other accounts and matters as are required to show what the liabilities and assets of the Province really are at the end of the said fiscal year.

43. Such statement of accounts shall form the "Public Accounts" Ditto. for the said fiscal year, and shall be in the form of the Public Accounts heretofore presented to the Legislature, or may be varied from time to time as the Treasury Board may direct.

Ditto.

Accounts after
March 31st.

44. The said Public Accounts, after being examined and certified as correct by the Auditor-General, shall be prepared and printed and submitted to the Minister of Finance to be laid before the Legislative Assembly within one week after the Legislature be next assembled. The said Public Accounts shall include the period from the first day of April in one year to the thirty-first day of March in the next year, inclusive, which period shall constitute the financial year.

45. The Auditor-General shall prepare and submit to the Minister of Finance, to be by him presented to the Legislature within the time set out in the next preceding section, at each session,

(a.) A further statement of the revenue and expenditure as brought to account at the Treasury from the termination of the financial year then last past to the latest date practicable; and

(b.) A statement showing the sums voted, the sum expended, the sum unexpended, and the sum overexpended, or expended without a vote, during the fiscal year then last past: Provided that the statement in this subsection may be embodied in the Public Accounts.

Comes into force. 46. This Act shall come into force on the first day of April, 1913.

VICTORIA, B.C.:

Printed by WILLIAM H. CULLIN, Printer to the King's Most Excellent Majesty.

1913.