DEPARTMENT OF FINANCE. 201 
The Minister of Finance then causes to be issued in 
favour of the Deputy Head or other person connected with 
the departments or service charged with the expenditure 
credits on some bank authorized to receive the public moneys. 
A statement of moneys drawn under such credits and 
the cheques paid by the banks is furnished to the Auditor- 
General, and the Minister of Finance and the Auditor-General 
if satisfied of the correctness of the statement, may request 
the Minister of Finance to cause cheques to be prepared to 
reimburse the bank for the advances: such cheques to be 
signed by the Minister of Finance and countersigned by the 
Auditor-General. 
The Auditor-General must always satisfy himself, that no 
cheque issues for the payment of any public money, for which 
there is no direct parliamentary appropriation, and he is 
required to report to the Governor in Council any case, in 
which money is expended for any purpose, for which there is 
no legislative authority™ 
In three exceptional cases it is provided that a cheque Excep. 
may issue without the certificate of the Auditor-General that Smal 
there is parliamentary authority for the expenditure :— 
1. Where a Law-officer of the Crown gives a written 
opinion that there is authority to issue the cheque. 
2. Where special unforeseen cases during the recess of 
Parliament require expenditure for the public good, in which 
cases the Qovernor-General in Council issues a special 
warrant signed by himself for the issue of the amount 
required. 
8. Where the Treasury Board after receiving a report 
from the Auditor-General and the Deputy Minister of 
Finance overrides the objection. 
In all the above cases a report thereon must be laid before 
Parliament by the Auditor-General. 
If the moneys are required for work performed or materials 
i Th. 8. 80. 
2 Th. 5. 31.