100 
as will enable him to ascertain that the accounts are 
kept on a correct system, that they are punctually and 
properly posted, and that the checks against irregu- 
larity and fraud are adequate and effective. 
337. He will be responsible for seeing that the laws 
of the Colony, the Colonial Regulations, and the in- 
structions of the Governor in all matters of finance 
and account are strictly observed, and will bring to the 
notice of the Governor any failure in their observance. 
338. The Auditor will not undertake any examina- 
tion of accounts, partaking of the nature of pre-audit, 
which involves the acceptance by him of a responsibility 
which would preclude him from full criticism of any 
accounting transactions after they have been duly 
recorded in the account books of the Colony. 
339. The examination of the accounts, which will 
be carried out either at the local audit offices or at the 
offices of the various accounting officers, as may be 
most convenient, will be, as far as possible, conducted 
direct from the books of the various accounting officers. 
340. The Auditor will examine and check the sub- 
sidiary books and the accounts of the authorised 
imprests and advances, and ascertain whether such 
imprests and advances are punctually accounted for 
and repaid. In the event of any imprest having been 
made to an officer without special authorisation, before 
a previous imprest has been accounted for, he will 
report the fact to the Governor. He will at once 
report any unauthorised advance to any officer or 
account or any other unauthorised disbursement appear- 
ing in the books. In his examination of the deposit 
accounts he will ascertain that all deposits which have 
remained unclaimed for five years are, in the absence 
of special reasons to the contrary, written off to 
revenue. He will call attention to any apparent neglect 
in the collection of arrears of revenue.