8 
207. Heads of departments, sub-accountants and 
all accounting officers are personally and pecuniarily 
responsible for the due performance of the financial 
duties of their departments or offices, for the proper 
collection and custody of all public money receivable 
by them, and for any inaccuracies in the accounts 
rendered by them or under their authority. 
The responsibility of the Auditor for checking and 
reporting any shortcomings in connection with the 
public accounts or finances does not absolve any 
officer from his responsibility for complying, or 
securing compliance, with instructions within the 
scope of his own authority. No officer will be 
relieved from any portion of his responsibility should 
he depute to his subordinates the performance of 
duties which he should have performed himself. 
208. The Auditor and his deputies are at all times 
entitled to have access to all books, records, or returns 
relating to accounts, and all accounting officers will 
give them every facility for inspecting such documents. 
209. It is the duty of all accounting officers promptly 
to reply to any queries addressed to them by the 
Auditor, giving fully the particulars or information 
desired. 
B. The Estimates. 
210. Annual Estimates of the revenue and expen- 
diture of a Colony will be submitted by the Colonial 
Secretary to the Governor at such a date as will 
admit of their consideration by the Legislature, their 
transmission to the Secretary of State, and the 
receipt of his reply by post, before the beginning of 
the year to which the Estimates relate. Where local 
circumstances render this impossible, the Estimates 
should be transmitted so as to reach the Secretary 
of State as soon as possible, and in any case before 
the beginning of the vear.