cusp. mi] THE UNTON OF SOUTH AFRICA 989
ment, and the Board must report and advise whether thework
should or should not be carried out. If the work is carried
out despite the views of the Board, and the Board consider
that the revenue from the work will not meet the costs of
working, maintenance, and interest of the capital invested,
it shall submit an estimate of the annual loss, which, when
approved by the Comptroller and Auditor-General, will be
made good from the Consolidated Revenue Fund, provided
that if in any year the actual loss is less than the estimate,
only so much will be made good. In calculating the loss,
regard is to be had to the value of contributions of traffic to
other parts of the system. If also the Board is required by
the Governor-General in Council or by Parliament to provide
gratuitous or unremunerative services, the amount shall be
made good from the Consolidated Revenue Fund.
Provision is also made for the appointment 6f a Controller
and Auditor-General by the Governor-General in Council.!
He shall hold office during good behaviour, and can only be
dismissed by the Governor-General in Council on an address
from both Houses of Parliament, though when Parliament
is not sitting the same authority may suspend him on the
ground of incompetence or misbehaviour, and must confirm
the suspension unless an address is presented from the two
Houses of Parliament in the next session praying for his
restoration to office. Pending the decision of Parliament his
duties were appointed by the Governor-General in Council,
and are now regulated by the Audit Act, 1911.
The diminution of prosperity to Pietermaritzburg and
Bloemfontein from their ceasing to be the seats of Govern-
ment in their respective Colonies is to be made good in part
by a grant from the Consolidated Revenue, for a period not
oxceeding twenty-five years, of the sum of 2 per cent. per
annum on the municipal debts as existing on January 31.
The provision for an Auditor is not usual in Colonial Constitutions,
though, of course, Colonial Acts regularly provide for the post and its
powers, and the Acts are based on the same principles as the Union Act,
5. 132. See Canada Revised Statutes, 1906, c. 24; Commonwealth 4udit
Aets. 1901. 1906, and 1909 ; The Government of South Africa, i. 320.