Nov. 6.] THE NEW ZEALAND GAZETTE. 3491

satisfied of the expediency of dispensing with probate or letters of administration, to authorize the
payment of such sum or any part or parts thereof to any person or persons whom the Administrator
may consider entitled thereto without requiring the production of probate or of letters of administration.
Any payment made in pursuance of this regulation shall be valid against all persons whatever,
and all persons acting under its provisions shall be absolutely discharged from all liability in respect
of any money duly paid or applied by them under this section.
Every person to whom any such payment is made shall be liable to apply the same in due course
of administration and the Administrator may if he thinks fit require such person to give sufficient
security by bond or otherwise that such payment will be so applied.
Before authorizing any payment under this regulation the Administrator may require the
production of proof to his satisfaction of the death of the person to whom the money in question may
be payable.

THE CONTROL AND AUDIT.

153. The Controller and Auditor-General, appointed pursuant to section 4 of the Public Revenues
     Act, 1926 (N.Z.), is hereby appointed to audit all accounts relating to the receipt, custody, or
     expenditure of public moneys and stores and it shall further be his duty to carry out such other
     functions as are elsewhere in these regulations imposed or conferred on him.
154. The Controller and Auditor-General may, by writing under his hand, from time to time
     appoint any officer of the Audit Department or other fit person, hereinafter referred to as the Auditor,
     to inspect, examine, and audit any books, accounts, or stores which are required to be inspected,
     examined, or audited by these regulations, and to report thereon to him; and for the purposes of such
     inspection and report any such officer or other person shall have power to inspect all books, accounts,
     vouchers, and other papers relating thereto.
155. The Controller and Auditor-General shall have power to delegate to the Auditor any of the
     duties or obligations conferred or imposed on him as he sees fit.
156. It shall be the duty of the Auditor appointed by the Controller and Auditor-General in
     pursuance of the foregoing regulation, to audit all accounts relating to the receipt, custody, or
     expenditure of the public moneys or public stores; and it shall be the duty of the Treasurer and of all
     persons in the Samoan Public Service, and of all other persons whomsoever, to afford all such information
     as the Auditor at any time requires, and to answer all such questions as may be addressed to them
     or any of them by the Auditor touching any public moneys or stores, or any account thereof, or any
     other matter which may enable him to fulfil the duties imposed on him by these regulations.
157. (a) The Controller and Auditor-General shall communicate with the Minister of External
     Affairs upon all matters arising under the Act or the regulations relating to the collection, receipt, issue,
     and payment of public moneys or stores.
     (b) The Controller and Auditor-General shall report to the Minister the name of every person
     failing to comply with the requirements of the Act or the regulations, and thereupon, and until such
     failure is made good to the satisfaction of the Minister, all salaries and moneys that may be or become
     due to such person may be withheld.
158. If at any time the Controller and Auditor-General finds that any public moneys are lying
     in the hands of or are due from any person, firm, or other body which ought to have been paid into the
     Samoan Treasury Account or any deposit account, or any of the other accounts mentioned in these
     regulations, the Controller and Auditor-General shall call on such person, firm, or other body forth-
     with to pay such moneys into the account to which the same belong; and in default of such payment
     shall inform the Minister of such default, and shall take all such steps as he thinks fit to recover such
     moneys to the use of the Administration and to cause the same to be paid into the accounts to which
     they belong; but nothing herein shall relieve any person, firm, or other body from any penalties he
     may have incurred by making default in such payment.
159. (a) The Controller and Auditor-General may, by precept under his hand, require any such
     person as he thinks fit to appear personally before him at a time and place to be named in such precept,
     and to produce any accounts, vouchers, books, or papers in the possession or control of such person,
     and shall have full power to examine such person on oath touching the receipt, expenditure of, or
     otherwise dealing with any public moneys or stores, and touching all other matters necessary for the
     due execution of the powers vested in him by these regulations.
     (b) Every person who is compelled under the provisions of this regulation to attend before the
     Controller and Auditor-General shall be entitled to be paid such expenses as the Controller and
     Auditor-General certifies to be reasonable, and the Administrator may pay such expenses accordingly
     out of the Samoan Treasury Account without further appropriation than this regulation.
     (c) The Controller and Auditor-General, may, when he thinks fit, cause search to be made in and
     extracts taken from any book, document, or record in the custody of the Minister or in any public
     office without paying any fee for the same.
160. The Controller and Auditor-General shall, in order that his examination, inspection, and audit
     of the public accounts may proceed pari passu with the cash transactions of any Department, have
     free access at all convenient times to the offices, and to the books of account and other accounts relating
     to the accounts of such Department, and may require such Department to furnish him from time to
     time, or at regular periods, with its accounts of its cash transactions up to such times or periods.
161. In case any difference of opinion arises between the Controller and Auditor-General and the
     Treasury or any other Department of the Samoan Public Service as to the appropriation, fund,
     account, or other authority to which any expenditure ought to be charged, or as to the proper head of
     revenue, fund, or account to which any receipt should be credited, or as to the lawfulness of any