CHAP. v] THE PRIVILEGES AND PROCEDURE 445
Treasurer sends him an account daily in the form of a cash
sheet. The Auditor-General then can determine whether
the sums paid have been duly and legally expended, and if
he is satisfied he grants the Treasurer a discharge ; else he
must surcharge the Treasurer, who in turn surcharges the
defaulting officer, and takes such steps as may be necessary
to recover the missing money. The officer is given a right
of appeal to the Governor-General, who may make such
order directing the relief of the officer as may appear to be
just and reasonable. Finally there is required the publica-
tion of periodical accounts for the information of the public
and of Parliament. Every quarter the Treasurer must
publish in the Gazette a statement in detail of the receipts
and expenditure of the Consolidated Revenue, Loan, and
Trust Funds, with a comparative statement of the corre-
sponding figures for the last year. He must also annually
Prepare a statement of all receipts and expenditure from
the several funds, the expenditure to be set out in the case
of the Consolidated Revenue Fund according to the classifica-
tion adopted in the appropriation. On this annual statement
the Auditor-General bases his report, which is presented to
both Houses of Parliament in recognition of the financial
powers of the Senate. In this report is the opportunity for
exposing improper expenditure, and similar reports are
rendered by the auditors of all the Dominions. In the
Commonwealth there is as yet no Public Accounts Committee
as there is in Canada and in several of the states.
It will be seen that there is no sufficient method of punish-
ing the expenditure of public money without due warrant.
If an officer does so in intent to defraud there is of course
the criminal law to punish him, and the civil law to recover
the proceeds if they are still in his hands. But if the
Treasurer himself breaks the law there is no exact method
of punishment available; if any attempt were made to
Proceed criminally against him the Government would ex
hypothesi issue a nolle prosequi, and it is not easy to see who
could be able to prosecute. The real punishment in this
tase must be public opinion, and since impeachment is
obsolete, dismissal from office if the country does not
