107 
341. He will in all cases refer to the authorities 
regulating the expenditure provided for in the Esti- 
mates, and will see that the expenditure is in accord- 
ance therewith. In the case of expenditure which has 
not been provided for in the Estimates he will ascertain 
whether the necessary funds have been voted by the 
Legislature, and whether the expenditure has been 
duly sanctioned by the Secretary of State. He will 
see that in every charge against a head the money 
expended has been applied to the purpose or purposes 
for which such head was intended to provide, and that 
it is charged to the proper sub-head. 
342. He will satisfy himself that adequate regula- 
tions exist for the guidance of store accountants and 
are duly complied with. 
343. He will call upon the accounting officer for 
explanations of the cause of any undue delay in the 
rendering of accounts, or in furnishing any statements 
or returns that he may require, and, if the explana- 
tion is not satisfactory, will report the circumstances 
to the Governor. 
344. If the Auditor finds any irregularity in the 
books, cash, stamps, or stores, for which the head of 
3 department is responsible, he will at once notify 
the Governor. Should he find the books of any 
subordinate officer in an unsatisfactory state or dis- 
cover any irregularity, he will at once notify the head 
of the department and, if the case be serious, report 
the circumstances to the Governor 
345. As soon as possible after the close of the 
financial year the Auditor will prepare a report on 
the revenue and expenditure of the year, in which 
he will deal with the collection of the revenue, the 
State of the arrears, the manner in which the accounts 
of the Colony are kept, the sufficiency of existing 
checks against fraud, the nature and extent of the