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 irregularity
 and fraud are adequate and effective.

337. He will be responsible for seeing that the laws
of the Colony, the Colonial Regulations, and the instructions
 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 examination
 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 subsidiary
 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 appearing
 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.