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COPY CORRESPONDENCE RELATIVE TO THE APPROPRIATION OF THE "MISCELLANEOUS" VOTE.

Provincial Audit Office,
Nelson, March 6, 1868.

To the Honorable the COLONIAL SECRETARY,
Wellington.

SIR,—I do myself the honor to request information relative to the Appropriation Act of the Province of Nelson, and the working of the Provincial Audit Act, according to the schedule thereto attached, on the following point.

In the Appropriation Act (a copy of which I enclose) are the following items:—

West Coast Roads and other
Public Works ... 20,411 17 10
Miscellaneous ... 5,000 0 0

The Government have expended the whole of the said sum of £20,411 17 10s., and they now submit to me accounts for expenditure in the above district known as the West Coast for Roads and other Public Works, under the head "Miscellaneous."

Am I justified in certifying to such expenditure as "Miscellaneous," or should I insist on its being treated as unauthorised expenditure?

I have the honor to be,
Sir,
Your obedient servant,
H. D. JACKSON,
Provincial Auditor.

The letter just mentioned was replied to by the following telegram:—

Wellington, March 17, 1868.

To H. D. JACKSON, Provincial Auditor,
Nelson.

The Act is too loose, and great abuses might arise under similar language. The objection to certify for "Public Works" under "Miscellaneous" should therefore be made, but there will be no legal impropriety in so certifying, if you think best on the whole.

J. C. RICHMOND.

Provincial Audit Office,
Nelson, March 18, 1868.

To His Honor the SUPERINTENDENT,
Nelson.

SIR,—I have the honor to inform you that certain accounts have been laid before me, under the heading of "Miscellaneous," which on inspection I find are for works executed on the West Coast, and therefore ought to be entered to "West Coast Roads and other Public Works." I am aware that the sum available for this vote is expended, but according to the principle upon which I have acted for the last three years, any excess of expenditure of amount voted has been treated as unauthorised expenditure, and I see no reason at present for departing from this principle, more especially as it is one recommended by the Provincial Council in a letter to me, dated July 20, 1865. I have therefore the honor to request that the headings of these accounts may be altered, so as to enable them to be placed to the account of "West Coast Roads and other Public Works."

I have the honor to be,
Sir,
Your obedient servant,
H. D. JACKSON,
Provincial Auditor.

Superintendent's Office,
Nelson, 19th March, 1868.

To the PROVINCIAL AUDITOR,
Nelson.

SIR,—I have the honor to acknowledge the receipt of your letter of the 18th instant, and I am instructed by the Superintendent to state, in reply, that the sum voted by the Provincial Council under the heading "Miscellaneous" is placed at the disposal of the Superintendent, to be applied as he may consider it necessary or desirable, on such public objects, and in such parts of the Province as the Government may think most conducive to the general interest.

The Superintendent entirely concurs in the principle that any excess of expenditure over a vote for any special work or purpose should be treated as unauthorised expenditure, and not charged upon the "Miscellaneous" vote. But the effect of its application to a vote of so very general a character as that for "West Coast Roads and other Public Works" would be to prevent the application of the "Miscellaneous" vote to the very purpose which the Council, as the Superintendent believes, as well as himself, had mainly in view when the amount was included in the Appropriation Act, for no portion of it could be applied to any public purpose whatever upon the West Coast.

In order to obviate any technical difficulty which may appear to you to stand in the way of your certifying to these accounts in the shape in which they have been furnished to you, I enclose an order pursuant to the provisions of the 12th clause of the Provincial Audit Act, requiring you to certify to the same, as therein specified.

I have, &c.,
ALFRED GREENFIELD,
Provincial Secretary.

Provincial Audit Office,
Nelson, March 19, 1868.

To His Honor the SUPERINTENDENT,
Nelson.

SIR,—I have the honor to acknowledge the receipt of a letter from the Provincial Secretary of this morning's date, in reply to one of the day previous, wherein I requested that the headings of "Miscellaneous" vouchers might be altered to what I still think is their proper one, viz., "West Coast Roads, &c."

In reply, I beg to state that I am willing to take your Honor's explanation of the subject: that it is your belief the additional £5000 was added by the Council to the previous Miscellaneous vote, but as the express purpose of being expended on the West Coast, in the event of the sum placed upon the Estimates for that purpose proving insufficient. I believe there is nothing illegal in this course being adopted, but the practice is open to great abuses and consequently ought to be guarded against.

I am obliged to your Honor for the special order forwarded with the above explanation, but as the Audit Act only requires them where the warrant produced is in excess of, or without the authority of, the Appropriation Act, I think their production with respect to this particular case may be dispensed with.

All future payments on behalf of the West Coast Roads will therefore be placed to "Miscellaneous" account until the end of the present financial year.

I have the honor to be,
Sir,
Your obedient servant,
H. D. JACKSON,
Provincial Auditor.

Printed under the authority of the Provincial Government, Nelson, by CHARLES ELLIOTT, Trafalgar-street, Nelson, Printer for the time being to the said Government.