Audit Act 1898 (NSW)
Act No. 5, 1898.
An Act to consolidate the Laws relating to
Audit. [27th July, 1898.]
Assembly of New South Wales in Par l iament assembled, and by the t he advice and consent of the Legislative Council and Legislative au thor i ty of the same, as follows :—
BE it enacted by the Queen's Most Excellent Majesty, by and with
P A R T I. Preliminary.
1. This Act may be cited as the " Audit Act, 1 8 9 8 , " and is divided
in to par ts and divisions, as follows :—
P A R T I.—Preliminary—ss. 1-4.
P A R T II.—Collection and payment of public moneys.
DIVISION 1.—Public accountants—ss. 5 - 1 4 . DIVISION 2.—The public account—ss. 1 5 - 2 4 . DIVISION 3.—Treasurer's advances—ss. 2 5 , 26 .
DIVISION 4.—-Treasurer's cash sheets and financial statements
ss. 2 7 - 2 9 .
P A R T I I I .—Audi t of public accounts.
DIVISION 1.—Appointment and removal of Auditor-Genera1—ss. 3 0 - 3 3 .
DIVISION 2.—Duties of Auditor-General—ss. 3 4 - 4 6 . 2. (1) The Acts mentioned in the Firs t Schedule to this Act are,
to t he extent therein expressed, hereby repealed.
" special appropriat ion " means a provision included amongst appro priations by s ta tu te not requiring to be voted. (2) All persons appointed under the Acts hereby repealed and
holding office a t the t ime of t he passing of this Act shall be deemed to
have been appointed hereunder.
(3) All regulations made under the au thor i ty of any Act hereby
repealed and being in force a t the t ime of the passing of this Act shall
be deemed to have been made under t he au thor i ty of this Act.
3. I n this Act, unless the context or subject-mat ter otherwise
indicates or requires,—
" financial year " means the period from the first d a y of Ju ly to t he
th i r t ie th day of J u n e ;
4. The Governor may frame and promulgate such regulations not inconsistent with this Act as may appear to be necessary for the due care and management of t he public moneys, and for the more effectual record, check, and audi t of all receipts and disbursements on accounts of the Public Service by public accountants .
All such regulations shall be laid before both Houses of Parlia
ment within fourteen days after the making thereof if Par l iament is
then sitting, and if not then within fourteen days after the next meeting
| of | Parl iament. |
P A R T I I . Collection and payment of public moneys.
DIVISION I.—Public accountants, and moneys collected under Acts of
Parliament.
5. (1) Any person who by any law, regulation, or appoin tment is charged with the du ty of collecting or receiving revenue, or with the d u t y of disbursing moneys on account of the Public Service, is hereby declared to be a public accountant .
(2) Any person employed in any branch of the Public Service
who receives any fees pursuant t o any s ta tu tory or other au thor i ty is also declared to be a public accountant in respect of such fees ; and such fees shall be deemed to be money received on account of the revenue within the meaning of this A c t :
Provided t h a t this subsection shall not apply in respect of—
(a)
fees which have been determined by the Public Service Board as appropriate to any work to be performed by any person so employed ; or
(b)
fees received by any person so employed in respect of any office held by him in any society founded, under the law relating to
friendly societies, for the benefit of public servants only ; or (c)
fees which the Public Service Board has authorised any person so employed to receive and retain for his own use.
(3) Every public accountant shall perform all such duties and
render such accounts as this Act prescribes and as the Governor may
from t ime to t ime direct.
6. Eve ry public accountant collecting or receiving revenue in
Sydney—
(a)
shall pay weekly, or at such times as may be otherwise specially appointed, into the Treasury, or into such bank as the Governor may direct all sums of money collected or received by him on account of t h e revenue, accompanied by vouchers bearing his
s igna tu re
signature and containing a full and accurate description of the services for which such sums have been collected or received ; and
(b)
unless otherwise specially directed shall, not later than the tenth day after the expiration of each month , t ransmi t t o the Auditor- General a re turn in the form contained in the Second Schedule to this Act with such part iculars in each case as may be required by the Auditor-General of all moneys collected or received by him during the preceding month , and shall make and subscribe the solemn declaration directed by the Act n inth Victoria number nine.
7. Every public accountant collecting or receiving revenue out of
Sydney—
(a) shall transmit or pay monthly or at such times as may be other wise specially appointed into the Treasury, or into such bank as the Governor may direct all sums of money collected or received by him on account of the revenue, accompanied by vouchers bearing his signature and containing a full and accurate description of the services for which such sums have been collected or received ; and (b) unless otherwise specially directed shall, on or before the tenth day after the expiration of each quar ter t ransmi t to the Auditor- General a return in the form contained in the Second Schedule to this Act with such part iculars in each case as may be required by the Auditor-General of all moneys collected or received by him during the preceding quarter , and shall make and subscribe the solemn declaration directed by the Act ninth Victoria number nine.
8. (1) When under any Act any money (which by such Act is directed to be paid into the Treasury) comes to the possession or control of any person in the Public Service by virtue of his office or employ ment for, or on account of, or for the use or benefit of, any other person,
such first-mentioned person shall pay the same and act in respect thereof
and in regard thereto in like manner as every public accountant is hereinbefore required to pay and act with reference to moneys which come to his possession or control for or on account of the consolidated revenue fund, or as near thereto as the circumstances of the case will permit .
(2) Such moneys shall be placed to the credit of an account to be kept in the Treasury for such purpose, to be called " The Trust F u n d , " under such separate heads as the provisions of any Act may render necessary.
9. (1) When, by virtue of his office or employment, or of any
legal process whatsoever, any moneys come to the possession or controlof any person in the Public Service for or on account or for the use or
benefit
benefit of any other person, and remain in such possession or under such control for seven days, such first-mentioned person shall pay the same into such bank a t such place and in such manner as the Treasurer shall from time to t ime by writing under his hand a p p o i n t ; and such moneys shall be paid by such person as aforesaid to a public account to be opened by him in such bank, and all interest which becomes due from such bank for or in respect of the said moneys shall form par t of the consolidated revenue.
(2) Any such person as aforesaid who fails to pay the said moneys as lastly hereinbefore directed shall incur a penal ty not exceeding one hundred pounds, to be recovered in a summary way before a n y two justices of the peace ; bu t no such person shall be answerable or accountable for any loss t h a t may happen through any such bank.
1 0 . When any such moneys as last aforesaid have remained in
such bank or under such control as last aforesaid for three months next after the t ime a t which the person entitled there to could and might have received the said moneys, such first-mentioned person shall pay the same and act in respect thereof and in regard thereto in like manner as every such collector as aforesaid is hereinbefore required to do with reference to moneys which come to his possession or control for or on account of the consolidated revenue, or as near thereto as the circumstances of the case p e r m i t ; and such moneys shall be placed to the credit of the said
| t rus t | fund. |
| 1 1 . On the death, resignation, or removal of any such public |
accountant , the balances remaining a t the credit of his public account shall, upon the appoin tment of his successor, unless otherwise directed by law, vest in and be transferred to the public account of such successor a t the said bank, and shall not, in the event of the death of any such public accountant , consti tute assets of the deceased, or be in any manner subject to the control of his legal representatives.
| 12. Unless expressly enacted to the contrary, all such sums as have been placed to the credit of the said t rus t fund, and as have remained unclaimed for the period of two years after the same have been so placed, shall be carried to and form par t of the consolidated revenue fund, and no person shall be entitled to receive any sum which has remained unclaimed for two years. Bu t no t ime during which the person entitled to receive such sum was an infant, or femme couvert, or of unsound mind, or beyond the seas shall be taken into account in est imating the said period of two years : |
Provided t h a t any sum, the claim to which is established to the satisfaction of the Governor, after the same has been carried to the credit of the consolidated revenue fund, may be withdrawn therefrom and refunded upon the author i ty of the Governor.
c 13. 13. The Auditor-General shall t r ansmi t t o the Treasurer the name of any public accountant or other person failing to comply with any of the provisions contained in sections six to ten of this Act inclusively ; and thereupon, and unti l such failure shall have been made good to the satisfaction of the Auditor-General, all salary or other moneys t h a t may be due and payable to such public accountant or other person shall be withheld, and the Auditor-General shall from time to t ime communicate with the Treasurer upon all mat te rs relating to the collection, receipt, and the expenditure of the public and other moneys under the operation of this Act.
14. All public accountants shall provide security for such sum and in such manner and form as the Governor directs for the due per formance of their several offices, and for the due accounting for and payment of all moneys which come to their respective possession or control by reason or vir tue of their respective offices, services, or employments.
DIVISION 2.—The public account.
15. The Treasurer or his deputy shall from day to day pay into the bank keeping the Government Account all moneys received into the Treasury to an account in such bank to be called " The Public Account " ; and such moneys shall be disposed of as hereinafter mentioned and not otherwise.
16. All moneys paid into such bank to the public account as hereinbefore directed shall be deemed and taken to be money lent by Her Majesty to the person to whom such bank belongs ; and such moneys shall be drawn from the said account in the following manner only, t h a t is to say :—The Treasurer shall, as often as occasion m a y require, calculate the amount of moneys likely to become due and payable out of the said account during a period not exceeding one month next after such calculation, and shall thereupon prepare an ins t rument in t he form contained in the Third Schedule to this Act, and shall set forth
therein the said amount , classifying and arranging it (if for the Public Service) under the same divisions and heads t h a t have been employed in t he appropriat ion thereof, or s tat ing (if not for the Public Service) the purpose for which i t is payable, and, after having signed such instrument , shall t ransmi t the same to the Audi tor-General ; and such ins t rument when countersigned by the Auditor-General in the form contained in the same Schedule, and approved by the Governor as hereinafter directed, b u t not otherwise, shall be the warrant for the making of the order next hereinafter mentioned.
17. Before countersigning any such ins t rument as aforesaid, such
Auditor-General shall ascertain t h a t the sums therein ment ioned are
then legally available for and applicable to the service or purpose
men t ioned
mentioned in such instrument , and after countersigning such ins t rument shall re turn the same to t he Treasurer, who shall thereupon submit i t to the Governor for his approval and signature :
Provided t h a t in case the said Auditor-General finds t h a t the sums therein mentioned or any of them are not then legally available or applicable to the services or purposes therein set forth, he shall re turn the said ins t rument to the Treasurer for correction, a t taching thereto a paper set t ing forth in writing the sum or sums not found by him to be legally available or applicable as aforesaid.
18. When the said warrant has been signed by the Governor, the Treasurer or such officer as he may authorise may issue drafts or cheques upon the said public account in such form as shall be directed by the Treasurer, and such drafts or cheques shall be sufficient au thor i ty to the bank in which the said public account is kept to debit t he said public account with the amounts mentioned therein ; and no moneys shall be drawn or paid out of the said account in any other manner :
Provided always t h a t the amounts mentioned in such drafts or cheques shall in no case exceed collectively the amount of the i tems set forth in the said warrant .
19. No draft or cheque drawn as prescribed in t he next preceding section shall be issued except in payment of such accounts as form pa r t of expenditure which has been duly authorised ; and, a t the t ime of paying every such account, the Treasurer or such officer as he may appoint shall for t he amoun t so paid obtain from the persons to whom t h e same was payable acquit tances under their hands, or those of their duly authorised agents or bankers .
20. Every account shall be considered duly authorised t h a t is in accordance with any existing law or regulation, or has been directly sanctioned by one or other of the responsible Ministers of the Crown, or by the Governor, and if chargeable on the consolidated revenue fund is covered by any Appropriat ion Act in force a t the t ime of
| p a y m e n t : |
Provided t h a t such authorit ies shall not be held as extending to the computat ions and rates of charge unless expressly mentioned therein.
21. The correctness of every account in regard to computat ions, castings, rates of charge, and the faithful performance of the services charged for shall be specially certified to by the officer incurring the expense, who shall be surcharged by the Auditor-General the amount of any overpayment t h a t may be made on the faith of the correctness of such officer's certificate.
22. Every appropriat ion made after the commencement of this
Act out of the consolidated revenue fund for the service of any financial
year shall lapse and cease to have effect for any purpose a t the close
of
of t h a t year, and any balance of the moneys so appropr ia ted which may be unexpended a t the close of such financial year shall be surrendered to the revenue for the general use of the Colony :
Provided t h a t in the case of public works the full amount of the est imated expense of completing such work shall be included in the estimates of expenditure on which the i tem appears, divided into the amounts est imated to be required for expenditure in each financial year over which the work is expected to extend, and these amounts shall be provided for as follows :—The estimated expenditure for the first year in the Appropriat ion Act for t h a t year, and the est imated expenditure for any following year shall be provided for as a special
appropriat ion for t h a t year. 23. If the exigencies of the Public Service render it necessary, t he Governor may authorise the application of any balances under the head of any service for fixed establishments, other t han special votes for public works remaining unexpended, for the purpose of supplement ing any votes for other services found insufficient to meet the requi rements
thereof.
A s ta tement of all such applications of balances as well as copies of all minutes of the Governor relative thereto shall be submit ted by the Auditor-General to Par l iament within seven days if in session, and if not then within seven days after the commencement of the next ensuing session.24. The manager, or person in charge of the bank keeping the public account, shall on every day on which such bank is open deliver or send to the Treasurer and Auditor-General respectively a copy (to be called the " Bank Sheet ") of so much of the debit and credit sides of the public account respectively as he has not previously sent to the Treasurer and Auditor-General respectively.
DIVISION 3.—Treasurer's advances.
25. If before t he close of any financial year no Act is passed
grant ing and appropriat ing moneys out of the consolidated revenue fund to meet the requirements of the next succeeding financial year, the Treasurer may pay or make advances against such sums as may be necessary to meet such requirements, current and accruing, subject to the following conditions :—
(a)
That the authority of the Treasurer hereunder shall cease imme diately upon the passing of the Appropriat ion Act for such next succeeding financial year within which such author i ty m a y be exercised, and shall not in any event extend beyond the period of the first mon th thereof :
(b)
That upon the passing of such Appropriation Act all payments made under the au thor i ty of this section shall be regarded and
t rea ted
t rea ted for all purposes as payments made out of the supply granted by such Act under the head or class of service appro priate thereto :
(c) That the payments hereby authorised shall be at such rates and shall not in the whole exceed such an amount as would be equivalent to the authorised expenditure under the Appro priation Act for the immediately preceding financial year for a corresponding period of t ime in respect of all salaries, pay, wages, allowances, contracts for supplies, or services, rents , Treasurer 's advance, and other recurrent charges, and of all ordinary contingencies of any office or depar tment provided for by the Appropriat ion Act for such immediately preceding financial year and set forth in the Est imates relating there to : Provided always t h a t if the Est imates of Expendi tu re for such succeeding financial year have been presented to the Legislative Assembly before the thi r t ie th day of June in any year, and the rate of expenditure in such Est imates is, in any case, lower for any service t h a n the ra te of expenditure authorised in the last Appropriat ion Act, the expenditure under the author i ty of this section shall not exceed such lower rates.
26. The Treasurer shall make the payments authorised by the next preceding section in such manner and in such proportions as the Governor, by warrants or orders in writing under his hand and directed to the said Treasurer, from time to t ime orders and directs ; and the payments so to be made shall be charged upon and payable out of the consolidated revenue fund.
DIVISION 4.—Treasurer's cash-sheets and financial statements.
| 27. The Treasurer shall keep a t the Treasury a book to be called the " cash-book," with such subdivisions as the Treasurer may deem fit, and shall enter therein daily under specific heads the several sums | received from public accountants or others, and his several drafts or |
| cheques upon the public account ; and shall on every day on which | |
| the public offices are open send to the Auditor-General a copy (to be called the " cash-sheet ") of so much of the said book as he has not previously sent to the said Auditor-General, so t h a t t he said cash-sheet shall not contain any entries of older da te t han four days previous to the day on which it is so s e n t ; and with such sheet shall t ransmi t the several vouchers and documents relating to the moneys so received and paid out of the public account. | |
| 28. The Treasurer, as soon as conveniently may be after the expiration of every quar ter of the financial year, shall publish in the Gazette a s ta tement in detail of the receipts and expenditure as well |
of
of the consolidated revenue fund as of the t rus t fund during such quarter , together with a comparat ive s ta tement of such receipts during the corresponding quar ter of the previous financial y e a r ; and in like manner, a t the expiration of the financial year, shall publish an annual s ta tement of receipts and expenditure with a comparative s ta tement of such receipts during the previous financial year.
29. The Treasurer shall, not later t han three months after the end of every financial year, prepare a full and part icular s ta tement of the expenditure of the consolidated revenue fund for such year (classified under the same several divisions and heads t h a t shall have been employed in the appropriation thereof), and of the t rus t fund for the same period under the several heads of account of such fund, and also of the receipt of the said revenue and t rus t fund for the same year, and shall t ransmi t such s ta tements to the Auditor-General.
P A R T I I I .
Audit, of public accounts.
DIVISION 1.—Appointment and removal of Auditor-General
30. (1) The Auditor-General, for the t ime being, shall hold his office, and have, exercise, and perform the same privileges, salary, power, author i ty , and duties, and be subject t o the same disabilities, as if he had been appointed after the coming into operation of this Act.
(2) In case of the death, resignation, or removal of any
Auditor-General the Governor may appoint some other fit person in
his s tead. 31. The Auditor-General shall hold his office during good
behaviour :
Provided nevertheless t h a t the Governor may remove any Auditor- General upon the address of both Houses of the Legislature :
Provided also t h a t a t any t ime the Governor may suspend the Auditor-General from his office for incompetency or misbehaviour ; and when and so often as the same happens a full s t a tement of the cause of such suspension shall be laid before both Houses of Par l iament if Par l iament is then sitt ing, and, if Par l iament is no t sitt ing, then within seven days after the commencement of the next session thereof ; and if an address is a t any t ime during t h a t session presented to the Governor by the Legislative Council and the Legislative Assembly respectively praying for the restoration of such Auditor-General t o his office, such Auditor-General shall be restored accordingly, bu t if no such address
is
is so presented, t he Governor may either restore such Auditor-General to his office, or confirm such suspension and declare the office of such Auditor-General to be and the same shall thereupon become vacant .
32. The Auditor-General before he enters upon the duties or exercises the powers vested in him by this Act shall make and subscribe, before one of the Judges of the Supreme Court, a declarat ion in the form of the Four th Schedule hereto, and every such declaration shall be kept among the records of the said Court.
33. I n the case of the illness, suspension, or absence of the Auditor- General, the Governor may appoint some other person to act as the deputy of such Auditor-General during such illness, suspension, or absence; and every such person shall make and subscribe a declaration in the form last aforesaid, and shall, during the t ime for which he shall act as such deputy , have all the powers and perform all the duties of such Auditor- General.
DIVISION 2.—Duties of Auditor-General.
34. (1) The Auditor-General, on receipt by him of the re turns required to be furnished by public accountants receiving or collecting moneys as hereinbefore provided, shall examine and compare the same with t he said cash-sheets and with the said vouchers and documents ; and shall allow and discharge every such public accountant for all sums shown to have been by him received or collected, and duly paid into the Treasury or into a bank as hereinbefore provided, and shall disallow and surcharge such public accountant all sums wilfully or negligently omit ted to be received or collected by him, which under any law or regulation it was his d u t y to receive or collect, and all such sums not duly paid in by him to the credit of the proper head of receipt in the Treasury.
(2) All such unsatisfied surcharges shall be t ransmi t ted by
the said Auditor-General to the Treasurer, to be by him enforced against
such public accountant .
35. (i) The Auditor-General, on receipt by him of t he cash-sheet
referred to in section twenty-seven of this Act, shall—
(a)
compare the debit and credit entries with the supporting vouchers and documents forwarded therewith, and examine their correct ness as to rates , computat ions , and castings ; and
(b)
examine the supporting vouchers as to whether they bear upon the face of t hem a correct description of the proper heads of receipt or of expendi ture to which the moneys mentioned therein have been debited or credited respectively ; and
(c)
ascertain whether the moneys mentioned on the debit side of the said cash-sheet have been duly paid over to t he public
account
account, and whether the sums mentioned as paid on the credit side of the said cash-sheet have been actually and duly dis bursed under competent author i ty and on the prescribed cer tificates.
(II) The Auditor-General shall allow and discharge the
Treasurer month ly—
(a) for all receipts found correct in the particulars hereinbefore mentioned ; and (b) for all payments made in pursuance of the warrants under the hand of the Governor prescribed by the sixteenth section of this Act, and accompanied by the receipts or acquit tances of the respective persons to whom such payments have been so made.
36. In the examination of the cash-sheet, bank-sheet, and all other documents produced as vouchers or as subordinate vouchers t he Auditor-General shall make such emeries and observations addressed to public accountants , officers certifying accounts, or persons in any way concerned with the receipt or the disbursement of t he moneys or funds referred to in this Act, and shall call for such further accounts, vouchers, s ta tements , and explanations as he may th ink necessary.
After such queries and observations have been answered, and after such further accounts and explanations have been rendered, the Auditor-General shall—
(a)
disallow and surcharge all sums not duly credited to the proper fund and paid over to the public account, and all sums disbursed in excess or not duly vouched and authorised ; and
(b)
shall forward to the Treasurer a statement of all such unsatis fied surcharges to be enforced by him against such public accountants , officers certifying accounts, or other persons through whose default such surcharges have arisen.
37. In all cases in which a public accountant is dissatisfied with any disallowance or surcharge in his accounts made by the Auditor-
General, such public accountant shall have a right of appeal to the
Governor, who, after such investigation as he considers equitable, may make such order directing the relief of the appellant wholly or in pa r t from the disallowance or surcharge in question as appears to the Governor to be just and reasonable, and the Auditor-General shall govern himself accordingly.
38. (1) No sum shall be allowed to have been duly received or paid without a wri t ten voucher for the actual receipt or payment of every sum so claimed to be allowed (notwithstanding any allegation of papers having been lost or destroyed, or of the impossibility of obtaining the prescribed voucher) except on application to the Governor.
(2)
(2) On such application the Governor shall, upon satisfac tory evidence being produced t h a t the requisite papers have been lost or destroyed, or t h a t it is not possible to replace them, order t h a t the said sum shall be allowed or disallowed, as the case may be, and may make such other order in the premises as he th inks fit, which order shall be binding on Her Majesty and all other part ies and be acted on accordingly.
39. When a voucher produced for a sum of money disbursed is defective from the want of any certificate or other document which ought to have accompanied it, or in any. other particular, the Auditor- General may, upon proof being made to his satisfaction t h a t the public accountant did not wilfully neglect to procure such certificate or docu ment , and t h a t the sum specified in the voucher has been actually and properly disbursed, admit such voucher as a sufficient discharge of t h e said public accountant and allow the amount of the same to his credit.
4 0 . In all cases where any sum of money is disallowed in con
sequence of the absence of a writ ten voucher, or upon an imperfect voucher, or of an incorrect certificate, the particulars and amount of such disallowance shall be reported to the Treasurer by the Auditor- General, and the amount thereof shall be returned or stopped from any moneys payable to such public accountant , and shall be deemed and taken to be money paid by Her Majesty to the use of such public accountant a t his request, subject to appeal to the Governor as herein before provided under section thirty-seven.
41. The Auditor-General in the examination of any accounts may admit and allow, in cases where it appears to him to be reasonable and expedient for the Public Service, vouchers for any moneys expressed therein although such vouchers are not s tamped according to law.
42. The Governor may exempt from detailed audi t by the Auditor- General bu t not from appropriat ion audit by him, the accounts of receipt and expenditure of any depar tment , the peculiar duties, consti tution, or circumstances of which may render such exemption exped ien t :
| Provided t h a t a report set t ing forth the depar tment so exempted shall be laid before the Legislative Assembly if Par l iament is then sitting within seven days after such exemption has been directed as aforesaid, and if Par l iament is not then sitting then within seven days after the next meeting of Par l iament . |
43. The Auditor-General upon receipt of the annual s ta tement of receipts and expenditure referred to in section twenty-nine of this Act shall cause t he same to be examined, and shall, within six months from the receipt thereof, prepare and sign a report containing—
(a)
an explanation in full of such statement, showing in what par ticulars it agrees with or differs from the accounts of the Treasurer furnished to the Auditor-General under the provisions hereinbefore contained ; and
(b)
(b)
full particulars of every case in which the forms prescribed by this Act have not been adopted, or have been in any manner varied or depar ted from ; and
(c)
full particulars of every case in which default has been made in accounting for public or other moneys, and of all sums disallowed in the absence of vouchers, or upon imperfect vouchers, or upon incorrect certificates ; and
(d)
full particulars of any proceedings taken by or against any person in pursuance of the provisions of this Act.
44. The Auditor-General shall annex or append to the said report a copy of every Order in Council exempting from detailed audi t as provided in the forty-second section of this Act the accounts of receipt and expenditure of any depar tment , and also a copy of every case or s ta tement of facts laid by him before the law officers of the Crown or either of t hem for their or his opinion, together with a copy of the opinion thereon given by the said law officers or either of them.
45. The Auditor-General shall within seven days after making and signing the said s ta tement and report , if Par l iament is sitt ing, and, if Par l iament is not sitting then within seven days after the nex t meeting of Par l iament , t ransmi t to the Legislative Assembly the said s t a t emen t accompanied by such report and by the said copies hereinbefore directed to be appended there to .
46. The Auditor-General may, in such yearly repor t , or in any special report which he may a t any t ime make, recommend any plans and suggestions for the bet ter collection and payment of the consoli da ted revenue fund and other moneys as aforesaid, and the more effectually and economically audit ing and examining the public accounts and any improvement in the mode of keeping such accounts, and may report generally upon all mat te rs relating to t he public accounts.
S C H E D U L E S . FIRST SCHEDULE.
Reference to Act. Title or short title. Extent of repeal.
33 Vic. No. 18 . . Audit Act of 1870 The whole. 34 Vic. No. 7 An Act to amend verbally the Audit Act of 1870.. The whole. 59 Vic. No. 10 . . Audit Act Amendment Act of 1895 The whole. 60 Vic. No. 17 Public Officers' Fees Act, 189G The whole.
SECOND
SECOND S C H E D U L E .
| A C C O U N T of all moneys collected | by | as | from | the |
to the 18 , both days inclusive.
From whom received. Total. Total
Settlement of the above collections with the Colonial Treasurer.
Date of payment or Head of receipt on account of which remittance Amount. remittance. is made. Total I , , do solemnly and sincerely declare t h a t the above is a t rue a n d
| faithful account of all moneys collected b y me as | from the |
| to the | 18 | , bo th days inclusive, and t h a t I have pa id over the whole |
amoun t to the Colonial Treasurer . And I make this solemn declaration, conscientiously believing the same to be t rue , and by v i r tue of the provisions of an Act made and passed in the n in th year of the reign of Her present Majesty, inti tuled, An Act for the more effectual abolition of Oaths and Affirmations t aken and made in various Depa r tmen t s of the Government of New South Wales, and to subs t i tu te declarat ions in lieu thereof, and for the suppression of vo lun ta ry and extra-judicial oaths and affidavits.
Made and signed, before me, a t
this d a y of 18 . Signature of a Jus t ice of the Peace .
T H I R D
T H I R D S C H E D U L E . Warrant.
To the Auditor-General .
The amoun t of moneys likely to become due and payable ou t of the Public Account
pence, and the services and purposes for which the same will be required arc as follows
( tha t is to say) :—
dur ing now next is pounds shillings and
For services payable out of the For services payable out of the
consolidated revenue fund. trust fund. Amount.
Amount.
Head of appropriation, Purpose.
Total £
Dated this day of , 18
Treasurer.
I certify t h a t the sums above-ment ioned arc To the Treasurer of New South Wales. now legally available for and applicable to You are hereby author ised to issue ou t the services and purposes respectively above of the Public Account the a m o u n t above set forth. set forth, and for so doing this shall be
Da ted this day of your sufficient war ran t . Given under m y hand the
Auditor-General . day of
Governor.
F O U R T H S C H E D U L E .
I, , do solemnly and sincerely promise and declare t ha t , according to
the best of m y skill and ability. I will faithfully, impart ial ly, and t ru ly execute the office and perform the duties of Auditor-General . (Signature)
A c t
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0
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