all public functionaries of whatever rank, and to those from public bodies. 202. Petitions addressed to the King, or the King in Council, memorials to public officers or departments of His Majesty's Government, must be in like manner sent to the Governor for transmission to the- Secretary of State. 208. The Governor is bound to transmit to the Secre tary of State with all reasonable despatch every com- munication so received by him, accompanied by such report as its contents may appear to him to require, CHAPTER V.—FINANCE. A. Accounting Officers. 204. The Treasurer is the chief Accounting Officer of the Colonial Government, and subject to these regu- lations and to such instructions as may with the authority of the Secretary of State be approved by the Governor, the financial and accounting operations of the Government are under his general management and his supervision, but it is also the duty of the Colonial Secretary, the Auditor, the heads of depart- ments, the sub-accountants and all accounting officers fo take care that these regulations are duly observed. The term sub-accountant means an officer who is entrusted with the receipt, custody, and disbursement of public money and who is required to keep one of the recognised cash books, the transactions in which are subsequently embodied in the final accounts ren- dered by the Treasurer. 205. It is the duty of the Treasurer :— (1) To see that the proper system of account is established in every department of the Colonial Government :