3492
THE NEW ZEALAND GAZETTE.
[No. 78

expenditure or proposed expenditure, the question shall be determined by the Minister, and it shall be the duty of the Controller and Auditor-General to act in accordance with that determination:

Provided that if and so far as in the opinion of the Controller and Auditor-General the question involves matter of law, then it shall be referred by the Minister for the opinion of the Attorney-General thereon, and the Attorney-General shall give his opinion in writing thereon, and it shall be the duty of the Controller and Auditor-General to act in accordance with therewith.

162. The Bank shall from time to time, at such times as the Controller and Auditor-General directs, send to the Controller and Auditor-General a bank sheet setting forth the totals of the credit and debit sides of the Samoan Treasury Account and of every account forming part of the Samoan Treasury Account for the period to which such sheet relates, with the balances brought and carried forward respectively.

163. The Controller and Auditor-General may, if he thinks fit, require that any claims or class of claims specified by him shall be submitted to him for examination before payment is made by the Treasurer. If the Controller and Auditor-General is of opinion that any claim submitted to him in accordance with the foregoing is in any respect not in accordance with law, or is wrongly charged to any appropriation, fund, or account, he may refuse to pass such claim for payment.

164. (1) The Controller and Auditor-General shall from time to time examine all vouchers paid out of the Samoan Treasury Account, or out of any other fund or account subject to the Act and the regulations. He shall pass all vouchers examined by him on being satisfied in respect of each :—

(a) That it is in proper form and the computations therein are correct;

(b) That payment of the sum named in the voucher is authorized by the Minister, or by some person duly appointed to authorize the same;

(c) That the sum named in the voucher is charged against the proper appropriation, fund, or account provided for the same; and

(d) That a receipt has been duly given by the person legally qualified to give a discharge.

(2) The Controller and Auditor-General shall not refuse to pass and allow any account or voucher by reason merely of the fact that it is not stamped according to law, except in cases where in his opinion and in the opinion of the Treasurer the omission so to stamp the same was wilful or fraudulent.

165. If on such examination the Controller and Auditor-General finds that any person is liable to be surcharged, then, in addition to surcharging him as provided by Regulation 169 hereof, the Controller and Auditor-General shall refuse to pass the voucher in respect of which the liability to surcharge arose, and shall note thereon the reason for the refusal and shall supply full particulars of the matter to the Treasurer.

166. The Controller and Auditor-General shall from time to time examine all claims to transfer charges from one heading, subheading, fund, or account, to any other heading, subheading, fund, or account, and shall, so far as circumstances permit, deal with them in the same manner as is prescribed by the previous regulation.

167. The Controller and Auditor-General shall make such remarks addressed to the Minister or any other person whomsoever and call for such accounts, vouchers, statements, documents, information, and explanations, as he may think necessary, and after receiving the same shall pass all receipts which are found correct and all payments which are duly and properly made and supported by proper receipts or vouchers.

168. (a) The Controller and Auditor-General, or such person as he shall appoint, may whenever he thinks fit, and shall whenever required so to do by the Minister, inspect, examine, and audit the books and accounts of any accounting officer or other person in the Samoan Public Service or subject to the provisions of the Act and the regulations to whose possession or control any public moneys or stores have come, or to whose possession or control any moneys or stores have come (by virtue of his office, service, or employment, or of any legal process whatever) for or on account of or for the use or benefit of any other person.

(b) The Controller and Auditor-General shall also, if possible, once at least in every year make an inspection, examination, and audit of the books and accounts of every accounting officer or other person in the Samoan Public Service, or subject to the provisions of the Act and the regulations to whose possession or control any public moneys or stores have come, or to whose possession or control any moneys or stores have come (by virtue of his office, service, or employment, or of any legal process whatever) for or on account of or for the use or benefit of any other person; and shall forthwith report to the Minister the general result of such inspection, examination, and audit, stating in what condition the books and accounts are found, and whether proper care is taken of the public stores and property, and affording such other information as may be prescribed by regulations:

Provided that there may be exempted by the Controller and Auditor-General from such yearly inspection, examination, and audit, such books and accounts as are otherwise inspected and examined to his and the Minister’s satisfaction:

Provided also that where a yearly audit would be disproportionate to the amount involved the audit shall be at such intervals as may be sanctioned by the Minister.

169. If it appears to the Controller and Auditor-General from any examination, audit, or inspection made by him, or any person appointed by him, that,—

(a) Any accounting officer has wilfully or negligently omitted to collect or receive any money;

(b) Any money has not been duly credited to the proper head of revenue or account, or not been duly accounted for;

(c) Any money has been applied and charged to any service or purpose for which the same was not legally available and applicable;