Full text: Regulations for His Majesty's colonial services

4] 
332. As soon as possible after the expiration of each 
financial year, the Treasurer will furnish an Annual 
Abstract Account showing the whole of the receipts 
and payments in the year, and the full opening and 
closing balances. 
333. The Annual Abstract Account will be accom- 
panied by detailed statements of revenue and expendi- 
ture, showing the amounts actually received or 
expended during the year as compared with the esti- 
mates under each sub-head, together with explanations 
of the differences. 
334. With the Annual Account, there will also be 
furnished the Statement of the Assets and Liabilities 
of the Colony at the close of the year, together with 
the following documents :— 
(a) A statement of Advances outstanding at the 
end of the year; 
(b) A statement of Deposits outstanding at the 
end of the year; 
(c) A statement of Investments, showing the 
amount of stock held on the last day of the year, 
together with the actual cost and the market value 
at that date; 
(d) A statement of the outstanding amount of 
funded debt or loans, and of any sinking funds. 
335. The Auditor is responsible for the audit and 
hspection of all public accounts of the Government, 
whether such accounts be of general revenue and 
“Xpenditure, or accounts of special funds, or depart- 
Mental sceonnts. 
336. The Auditor is not responsible for the accuracy 
of the books of account so as to relieve the Treasurer. 
heads of departments, or other accounting officers of 
the responsibility therefor, which primarily rests with 
‘hem. He will nevertheless apply such an examination 
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