22. The Auditor shall not pass any Bill for payment unless the authority of the Superintendent for the expenditure shall be attached to the Bill.

23. As soon as the Auditor shall have passed any Bill, he shall transmit the same to the Treasury for payment.

24. If the Auditor shall not be satisfied of the correctness of the demand he shall return the Bill to the Head of the department whence it came, with such queries as he may think proper, and it shall be the duty of the Head of the Department to give full and explicit information upon every point required by the Auditor.

25. The Auditor shall examine the vouchers returned from the Treasury to the Audit office every month as hereinafter provided, and shall see that the requisite receipts are attached.

26. The Auditor shall prepare the Warrants for the issue of all Sums from the Provincial Treasury, for the service of the Government.

27. The Auditor shall also, once in every month, prepare the final discharge to the Treasurer as hereinafter provided, for all sums issued by him during the month previous, in obedience to such Warrants.

28. The Auditor shall examine the monthly statements of “Revenue Received,” and the monthly Abstract of “Account of Expenditure” made by the Head of each Department, and shall report to the Superintendent any incorrectness or irregularity which may appear in such statements or abstracts.

29. If any bills shall be left outstanding beyond the end of the current month or if any returns or accounts which are required from any officer shall not be received at the time required, the Auditor shall make a special report to the Superintendent, and shall not pass the Salary account for the officer in question till the omission has been supplied.

30. The Auditor shall from time to time, at such times as he shall think fit, but once in every Quarter at the least, examine all books relating to accounts required to be kept in each department, and such books shall be at all times open to the Auditor for his inspection. And he shall affix his initials at the last entry after every such inspection, together with the date. He shall also at such times examine the Bank Pass-Book, and compare the same with the Treasurer’s accounts.

31. The Auditor shall keep a “Ledger Receipt Book,” and a “Ledger Expenditure Book,” in which he shall enter respectively the amounts of all payments into the Provincial Treasury as set forth in the statements in form No. 4, and the amounts of all Bills passed through the Audit office for payment, under the Heads of the several Departments.

32. The Auditor shall prepare all Accounts and Estimates to be laid before the Provincial Council, or to be published for general information, and shall certify to the correctness of the same.

Duties of the Provincial Treasurer.

33. The Provincial Treasurer shall receive all monies which shall be paid to him or to his account into the Union Bank of Australia by persons authorised by law to pay the same; and he shall give receipts for the same, in the form set forth in the Provincial Form No. 5.

34. He shall every day or as soon thereafter as possible, pay into the Union Bank of Australia all monies received by him on the Public Account.

35. On the last day of every month he shall pay the whole of the Balance in the petty Cash Box, into the Bank.

36. All demands on the Government shall be paid by cheques on the Union Bank or from the petty cash box, which may be kept supplied from time to time, to such extent as may be necessary, by cheques drawn in favour of Petty Cash, signed, and endorsed by the Treasurer.

37. Payments shall in general be made to the person in whose name the Bill is made out but in the event of his unavoidable absence, they shall be made to any person applying for the same on the production of a proper authority.

38. If any person shall have expended money on behalf of the Government which he shall have an equitable claim to recover, he shall only receive payment on the production of a receipt duly attested, which shall in all cases be attached to the Bill.

39. The Treasurer shall receive credit in his accounts for such amounts only as he shall have issued under the Warrants of the Superintendent, countersigned by the Provincial Secretary.

40. On or before the fourth day of every month the Treasurer shall transmit to the Audit Office all the Bills which he shall have paid during the previous month; and shall thereupon receive a discharge signed by the Superintendent and countersigned by the Secretary, for such sum as the Auditor shall certify to have been issued by him under Warrants. And such discharge shall be a final and complete re-