THE SAMOAN TREASURY ACCOUNT.

142. $(a)$ The Treasurer shall, within fourteen days after the end of each financial quarter except
     the last, prepare and send to the Controller and Auditor-General an abstract of the revenue and
     expenditure of the Samoan Treasury Account, as provided by these regulations, from the beginning
     of the financial year to the end of such quarter.

$(b)$ Every such abstract shall be certified by the Controller and Auditor-General within fourteen
days after the receipt thereof by him and shall forthwith be returned to the Treasurer. The Controller
and Auditor-General shall forward a true copy of every such certified abstract to the Minister.

$(c)$ The Treasurer shall, within forty days after the end of each financial year, prepare and send
to the Controller and Auditor-General an abstract of the revenue and expenditure of the Samoan
Treasury Account during that year.

143. The Treasurer shall, within forty days after the end of each financial year, prepare and send
     to the Controller and Auditor-General an account, to be called the Appropriation Account, showing
     the several sums appropriated by the Minister for the public service, and the expenditure thereon
     during the year, with the amount over-expended or under-expended on each sectional heading severally.

144. The Controller and Auditor-General shall certify and return both the yearly abstract and
     the Appropriation Account to the Treasurer as soon as possible after the receipt thereof by him and
     at the same time shall forward true copies of such yearly abstract and Appropriation Account as
     certified by him direct to the Minister, together with a report signed by him showing-

$(a)$ The particulars of any discrepancies between such statement and the books of the Treasury.

$(b)$ Full particulars of every case in which the provisions of the Act or regulations, or any other
Act, or any forms, have not been carried out or adopted, or have in any manner been
varied or departed from.

$(c)$ Every case of failure to deliver or send in accounts, or to collect or account for any moneys
or stores.

$(d)$ All sums allowed or disallowed without vouchers, or with imperfect vouchers, or upon
incorrect certificates.

$(e)$ Any proceeding that may have been taken by or against any person in pursuance of the pro-
visions of the Act or the regulations.

$(f)$ All unsatisfied surcharges which have been made by the Controller and Auditor-General, and
all surcharges disallowed by the Minister on appeal.

$(g)$ In what accounts the Controller and Auditor-General has, with the consent of the Minister,
dispensed with a detailed audit.

$(h)$ Such other information as may be prescribed, or as the Controller and Auditor-General thinks
desirable.

145. The Controller and Auditor-General may in such yearly report, or in any special report
     which he may at any time think fit to make, offer any suggestions for the better collection and
     payment of the public moneys, and the more effectually and economically auditing and examining
     the public accounts and stores, and any improvement in the mode of keeping such accounts, and
     generally report upon all matters relating to the public accounts, public moneys, and stores.

146. The Treasurer shall as soon as possible after the end of the financial year prepare and send
     to the Controller and Auditor-General a Balance-sheet and Income and Expenditure Account for
     the year. As soon as possible after the receipt thereof by him the Controller and Auditor-General
     shall certify such Balance-sheet and return it to the Treasurer and at the same time shall forward a
     true copy thereof as certified to the Minister.

OFFENCES.

147. Every person who makes any declaration, or gives any certificate required to be made or
     given by the Act or by the regulations, knowing it to be false, is liable on summary conviction to
     imprisonment for six months.

148. $(a)$ Every person who refuses or neglects to pay any public moneys into the account into
     which the same are payable is liable on summary conviction to a fine of one hundred pounds.

$(b)$ Every person who refuses or neglects to make any return or furnish any account, vouchers,
or other papers which he is required to make or furnish under the provisions of the Act or the
regulations is liable on summary conviction to a fine of twenty pounds.

149. Every person who fails to produce any accounts, books, vouchers, or papers in his possession
     or under his control which he is so required to produce, or refuses to be sworn or to answer any lawful
     question asked him by the Administrator or other person authorized to act in his behalf, is liable on
     summary conviction to a fine of one hundred pounds.

150. Every person who is guilty of any wilful act of commission or omission contrary to any of
     the provisions of these regulations for which no penalty is expressly provided is liable to a fine of
     fifty pounds.

151. All fines incurred under these regulations shall, except where it is otherwise expressly
     provided, be recovered in a summary way upon the information of any person appointed by the
     Administrator in that behalf either generally or in any particular case.

MISCELLANEOUS.

152. Subject to these regulations, on the death of any person to whom any sum of money not
     exceeding one hundred pounds may be payable it shall be lawful for the Administrator, on being