The Audit Act 1882 (SA)

ANNO QTTADRAGESIMO QUINTO ET QU,4URAGRSl MO

SEXTO

VICTOKIB REGINZ.

No. 241.

An Act to provide for the Audit of the Public Accounts.

[Resevvcd, Aztgzdst 30th 1882.1

HEREAS it is desirable to amend the systcln of kccping and Preasnhle.

W auditing the public accounts and to enable the Governor in Council to appoint two Commissioners of Audit-Be it therefore Enacted by the Governor of the Province of South Australia by and with the consent of the Legislative Council and thc House of Assembly of the said province, in this present Parliament nsseinhled, as follows:

1, The office of Auditor-Gencrd is hereby abolished, and so ~ ~ ~ ~ ~ f a u d i t o ~ -

much of the Constitution *4ct as provides for the payment of a salary to the Anditor-General, the Act No. l1 of 1862, ;md all othcr statutes and regulations .respecting the said office are hereby repealed; arid all duties heretofore, by virtue of any statutc or othcr- wise, perfonncd by tllc Audi tor-Gmcral, shall hcrcnftcr bc pcrformcd

A-211.

hy the Corninissioncrs of Audit hereinafter referred to, or by either

of them.

2, There shall be two officers, to be called Commissioners of Appointmentot t11,o Commlssionc~ s of

hold office during good behaviour, and shall not be re~novable

therefrom unless, an address be presented to the Governor from

both Houses of the Legislature in one Session, or from either

Audit, who shnll bc appointed hy the Governor in Council, and shall ~ ~ a i ~. Provided that it shall be lawful for the Governor in Council to suspend any Commissioner from his office for inability or mis- belraviour, and, when and so oftcn as the same shall happen, a fnll statement of the cause of such suspension shall be laid before

both Houses of Parliament, if then sitting, within seven days from

such

such suspension, or, if they be not then sitting, then within scvrlr days after the commencement of the nest Sesslon; and. if an ad- dress shall not, within one calendar month afterwards during that Session, be presented to the Governor by the Legislative Council or IIousc of Assembly praying for the r e m o d of such Commissioner from his office, such Commissioner shall be restored thereto; but, if such address shall be so prcscntd, thc Govcmor in Comicil may 1-c- move snch C'ommissioner from his officc, and th~reupon the same shall become vacant.

On vacancy in office

of Commiesioner, 3, In case of the death, resignation, or removal of either of the

Governor nlny appoint said Comn~issioners, or the successor in office of any such Commis-

to vacant office. sioner, i t shall be lawful h' the Governor in Council to appoint

some other fit person to fill snch vacancy.

Appointment of 4, I n the case of the illness, suspension, or absence from the

deputy. province of either of the said Commissioners, i t shall be lawful for thc Governor in Council to appoint some other person to act as thc deputy of such Commissioner during such illness, suspension, or absence and every such person shall make md subscribe a declaration in the manner and form hereinafter stated and shall, during the time for which he shall act as such deputy, have all the powers and perform all the duties of such Commissioner.

Declaration on 5. The said Commissioners, before they shall enter upon the

entering office. duties or exercise the powcrs vcstcd in them by this Act, shall make and subscribe before the Executive Council the following declaration, and every such declaration shall bc kept amocg the records of the said Council.

DECLARATION.

l: [name-j do solclrmly and sincerely promise ant1 declare that

according to the best of my skill and ability I will

faithfully, impartially, and truly execute the office anti

perform the duties of Commissioner of Audit.

Commiasionera	6. No Commissioner appointed under this Act shall, d u r i n ~	llis
incapacitated froni

sitting in Parliament, continuance of such office, be capablc of being a member of the

and forbidden to Executive Council or of either House of Parlianiunt or shall

follow other business.

occupy any other office or follow any other business, and each of the said Commissioners shall receive a clear annual salmy of One Thousand Pounds.

Regulations to be

7, I t shdl be lawful for the Govei*nor in Council from time to time to frame such regulations (not inconsistent with thc provisions of this Act) as may appear to be necessary and expedient for the purposes of this Act and for the due care and management of the public moneys, and a11 such regulations shall be laid before both Houses of Parliament within fourteen day S after the framing thereof, if Parliament bc sitting, and, if Parliament be not sitting, then within fourteen days after the next meeting of Parliament, 8, The

framed.

45' Rr 46" VICTORIAi, No. 241. 3

8. The Treasurer shall as often as occasion may require calcu- Treasurer to prepare monthly statement of

late the tmounts of moneys l i tcl y to heconic due and payable o ~ l t of ,,,,,,ss or

thc public rcvcnuc and thc loan fund respectively during a period revenue.

not exceeding one month ucxt after such c:dculation and shall

thereupon prepare two ~varrants setting forth tlre said amounts,

classifying and arranging them under tlrc smlc divisions and sub-

divisions that shnll havc bcen cniployed in the appropriation thereof,

or shall be required by s11ch regulatioiiu, a d, &er having signed

such warrants, shall transmit the same to the Governor for his ap-

proval and signature.

9, All Fersolls who, by any law, wgul:ition, or appointment, are Persons receiving

now or shitll llcrcafter LP clra~gnl with the duty of collrc~ing or ~ ~ ~ ~ ~ ~ , ~ , ~ $ ~ ~ ~ ~

receiving rcvcnuc, or with tlrc duty of disbursii~g 1110ne)'8 on account l ~ x f o r m rlxticsre-

of the public scr~ice, shall Perform all such duties a d render such quired by this A V ~.

acco~znts as shall be prescribecl by t l l i ~ 4 (. t or any such regulations

to be ilrade t l ~ c r c ~ ~ n l e r.

10, The cashirlr at the 'I'rcasury sh:dl l)ay such accounts o ldy Duties of rauhier.

as shall be from time to tiirrtl d d y authorised by the ( ' nOVCTllOL' as aforesaid, but no such nccouiit slliill be so paid by tlw cashier uutil he shall have ascertained th i~t tllc said rcgulatioils sllalll~avc bcen complicd with so far as the same rclatc to tile duty of the cashier.

11, The correctness of every account ill regard to computations, Correctnrs.s of :~ccountu to be certified

castings, rate of charge and the faitldnl pf~rfonilnnce of thr s ~ w i e c s ,,,,,,,,,,,,,

charged for shall lte sprcially certified to b y at least two officers of' incurring thc expense.

the department i~lcurriug tlre expclisc, a i d tllc said CC:o~~~niissivncrs

of -1udit sllnll, in their report hckreiuaiftr~ ~~lcutioncrl, snrchnrgc such

officers tllc ainnnnt of any ovcq)nj-rneilt that may be nratle cn t l ~ c

faith of the correctness of their certificate.

12, All sums of money which shall be appropriated to the public Sums appropriated for

service for any year shall he legally nuoilable for the servicc of that ~ ~ ~ e: ~, ~ ~ ~ ~; l ~ h !: ~ t

ycnr; provided th i~t payment of the same bc made during the said thlm t l:~jr r ) f n e s t

year, or during the first tlrrrc clays of the pcar. following; ancl all P""

votes which shall be appropriated to thc public service fbr any year

and which shall not be cxpcntlctl during such year, or within

the first three days of the following year, ~ 1 ~ ~ 1 1 lapse and the

accounts for the year sl~all tlicx be closccl: Provicled that, until

the cxpi~ation oP six months from tha r n d of sucli financial ymr, 01' until thc Appropriation Act sllnll lrnve passed, whichever shnll first happen, it shall be lawful for the 'l'reasurer to espcird itlly amounts included in such lapsed rotes to the cxtent to wliiclr tlrc same havc been brought for~varci, ancl are iucludcd in thc ~stimittcs of Expeu- cliturc.

13, The Treasurer may, from time to time, agree with any bank Treasurer me agree

or banks upon such terms and conditions as he may think fit, for conauctin,b,Bi,,,,	with any ban{ for
the receipt, custody, payment and transmission of public moneys,

45' & 46" VICTORIA, NO. 241.

The Audit Act.-1882.

by or to the bank upon balances or advances respectively, ancl generally for the conduct of thc banking business of the Go- vernment; but no such agreement shall be made for a period of more than one year unless it contains zl provision that the same may be terminated at any time after a. notice of not exceeding six months.

Banker to forward 14, Every person or body politic into whose bank any moneys

'C Bank-sheet."	shall be paid to "the Public Account" shall, once in every wcck, or oftener if so required, deliver or send by the post to the said Com- missioners ancl Treasurer ~cspectively a copy (to be called "The
With slight addition.	Bank-sheet") of so much of the debit and credit side of " the Public Account" respcctivcly as shall not then havc been sent by such person or body politic to the said Clommissioncrs and 'l'reasurcr respectively.
Treasurer to send
*' Cash-sheet '' to	15, The Treasurer shall every wcclc furnish to the said Coin- missioners a cash-shect containing a true copy of the entries in his cash-book during the preceding week showing the transactions of each day of such preceding week as entered in snch cash-book a i d such cash-sheet shall be accompanied by all statements, accounts, accountnble receipts, recciptsand rouchcrs necessary to support the same: Provided that it shall be lawful for the Governor in Council by any such regulation as aforesaid to direct that such cash-sheet
Commissionere.
and accompanying documents shall be furizishcd to tlic said Com-
rnissioncrs or &e of them daily instead of weekly as herein provided and, up011 the promulgation of such regulati&i, the provisions of this Act shall he applicable to such daily cash-sheet and other docunlciits and all matters inciclcnt tlwreto in the same rnamcr as
if the cash-sheet ancl other documents wme by thiq Ar t directed to
be furnished daily instead of weckly.

Purthcr, a3 to exant- 16, 'l'he said Commissioners, or one of thc~n, on ~*eccipt by him or

nation of accounts.	them of the cash-sheet rcfcrrd to above, shall compare the dcbit and credit cntries with the supporting vonchcrs and documents for-	warded therewith m d examine their corrtlctnpss as to rates, compu-	tations, and castings, and shall cmuinr: the supporting vouchers as
to wl~cther they bear upon thc face of thcm a correct descriptioll of the prol)er heads of receipt or of' cspmditure to whicll the illoneys mentiolicd therein Iiavc been debited or crctlitcd r c s p c t i ~ d y, ai;d shall ascertain whether the moneys rnentioncd on the dcbit side of the si~id cash-sheet have been duly paid over to the Public Acco~mt, and whether the sums mentioned as paid on the crcdit side of thc said cash-sheet have been actually and duly disbursed u~liicr competent authoritv and on the prescribed kertificates, arlci the said Commissionm, or one of thcm, shall allow and discharge tlie Treasurer monthly for all receipts which shall be found correct, alld for all pavments rnade in pursuance of the warrants under the hand of the ~ d v e r n o r, prescribed by the eighth section of this Act, and
accompanied by the receipts or nrq~it~tances of the rcspecti\tc
1 ~ r s m s to whom srtch payments 11;lvc bwn so nladc.

17. 111

Thc Audit Act.-188%

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17, I n thc examination of the cosh-sheet: bank-sheet, and all

Commissioners to

nnkc ohscrvntiotl~

o t l w ilocimrnts procl~lcecl as ~ouchers or :IS subordinate voitchers, and queries, and to

the said C'ominissioncrs or one of them sh:111 rnalie such qiwi-ies and	di~chargc
charge.

and sur-

observations ndclrcssed to officci,s ccrtifyint~ ncconnts or 1)ersons in any

h.

may concerned wit 't~ thc rcccipt or the dishni.semmt of the inoneys

or f u ~ ~ r l s rcfcrrecl to in this :2rt, i t l l~ l. ~ l l i ~ l l cidl for such further

accounts, ~ouchcrs, statements ancl csplanationq, as they or he may

think necessary aid, aftcr such qncrics 2nd obwrvations ~ R V C been

answered ancl after such fnrtller ncco~~nts and es~)lanations have

been rendered, shall rlidlorv and surct~argc a11 s ~ m s not duly

credited to the proper fund and paid o ~ e r to the Public Account

;uid sllall disallow and surc.l~nrgc all sums clisburscci in cxccss or not cluly vonchecl ancl authorised nad slid1 forwird to the Treasurer n stntcincnt of all snrh nnxttisficd surcharges to be enforcccl. by him against such officrrs rcrtif ying a(~o11n t S or other 1)erhons tllrough

whose default such s~u.chnrgcs Bavc? arisen.

18. I n all cascs i11 wllicll any such officer or other person as Persons accountable

aforesaid may be clissatisfictl with any dixtllowanccs ny surcharge	to have right of
appeal to Gove~nor in
in his accoullts made by the said Coinnlissioners or cithcr of	Council.

them, such officer or other person shall have a riwht of appeal to the 6.

Governor in Coluncil, who, a£ ter such in~estigatlon as may by him be considerecl equitable, may 111alic such order dirccling thc relief of the appe1l;mt rvllolly or in part from the disallowance or sur- chn~gc in qnestion as shall ;q)pt.ar to the Governor in Conncil to be just ancl rcasonablc, ailcl his decision shall be final.

19. The said Coininissioners or any officers appointed by them for

Commissioner to in -

spect Government

this 1mrposc arc authorised ancl crnpowered, frorxi time to time,	stores, bookv of ac-
to iilspect and talic account of a11 goods murehoused under	count, &c.
boud to the Govcrnnlent in any store whether pnblic 01. privntc:
and to inspcct the books and ;xccouiits of every person in
tlw Govcrilrnent scrvicc to wliasc possession or control any rnolieys shall have come for or on account ~ f ' the public revcnue
by virtue of his office or einployment or of m y legal prorcss	whntsocvcr for or on accou~lt or for the use or benefit of any
other person, and to incpcct a11 ~tores belonging to PIcr RIajesty of whatsoever nature or description the same may h r and to cansc stock ihcrcof to be takeu, m d also to investigate and examine all contracts, accoimts, inr-uiccs, requisitious, boolrs, bills of parcels ailcl vouchers in anywisc rchting to or concerning the same ancl all circumstances affecting or attending the making of nny such contract, and to ascertain the quantity, description, and price of all stores supplied on account of Her Majesty, and to forthwith make and sign a, report of the result of such inspcction, investigation, examii~a-
tion and comparison i~11d it5 to the manner in which the books accounts and other papers aforesaid arid stores sE~itll have been kept, and every such report shall, within one week after the making and signing thereof, be transmitted to the Trcas~~rer.

20. \Vhen a vo~chcv produced by any cashier or officer for a Provision for impep- 8Utll fect vouchers.

45O & 46" VICTORILE, No, 241. -- - .- - -.-p

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The Audit A c t. 1 8 8 2.

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sum of money disbursed by him shall be defective from the want of any certificate or other docurncnt which ought to havc accompanied i t or in any other particular, it shall be lawful for thc said (;'cm- missioners or eithcr of them, upon proof being made to their satisfac- tion that such cashier or officer did not wilfully ncgleut to obtain aild produce such certificate or rl~cument antl that the sum specified

in the voucher has been actually and properly disbursed, to adrnit

such voucher as a sufficient discharge of the said cashier or officer

and to allow the amount of the same to his credit.

Allowance without 21, I n all cases where arly sun1 of money shall bc allowed to the

vo~~chere	or with	credit of any cashier, officer or other person either without m y written voucher or upon an imperfect vouchcr or shall be cXisallowecl
in consequence of the itbsence or imyerfection of such vouchcr, the
particulars and amount of such nllowance or disallowance shall be specified to the Treasurer by the said Comnlissioners, and, in case of the ctisallowance of any sum, the amount tllcrcof shall be decmed and taken to be money paid by Her Majesty to the use of such cashier or oEccr a t his request.

Exenl~tion from de- 22,

It shall hc lawful for the Governor with the advice aforesaid to cxcmpt from cletaile(1 audit by thc said Commissioners, but not from appropriation audit by thein, the accounts of receipt and expen- diture 01 m y department the pecu1i:tr duties, constitution or circurn- stailces of wllic11 may reildcr such exemption expedient: r'roviderl that a report of such exemption s11:~ll be laid by tllc Treasurer before the 1,cgisl:~tivc Council ancl LIouse of Assembly. if Parliament is then sitting, within seven days after such exemption shall havc bwn directed as aforesaid, antl, if Parliament bc not then sitting, then within seven da!s after the next meeting of Parliamcnt.

tailed audit.

Cotnmissioners may	23,	?'he said C'onirnissioners or either of' thcm we a d	is licriby
examine officers and

call for pqers. authoriscc1 :mcl e ~ r ~ p v e l e c i by prccel) t mider their or his hands

or hand, in the form coiltai~ied in t l; ~ schcc1ulc to this Act or to

fit to appear persorially bcforc tllem o r him at a time and place to

tllc like effect, to require all such persons as they or lic lmy think

be nn~ncd in such ~)reccyt and to p r o d ~ ~ c e to t h m or him a11 such accounts, books nnd papers in the posscssivu or control of such p ( ~ s o n s a s shall nppctlr to bt. necessary for the purposcs of tlicir examination, and it shall he lilwf'nl for the said Commissioners or either of them, and tlicp and he are a i d is hcrcbv authorised n711cn tlrcy or he shall see occasion, to rausc scnrch Go be made in and cxtracts to be taken from any book or record in tlw custody of the Treasurrr or in any public office without paying m y fee for the same.

Commissioners may	24. 'l'llc said Cor~irnissioncrs	or either of them are and is heleby
examine upon cleclara-

tion.	autlmrised and required to examinc, upou promissory declaration
to be made before them or cither of them, in lieu of oath, all
personswhom they or cithcr nf them sl~all think fit to examine
t o u c l ~ i ~ g the rcceipt uncl expenditure of money or stores rcslwtiwly

affected

4 5 O & 46O VICTORIW, No. 241.

affected by the provisions hereof and touching all othcl. matters and things necessary for the due execution of the powcrs vested in the said Commissioners by this .Act.

25, Ally person, who shall fail to attend t h ~ said ('ornmissioners persons failing to

or either of them for the pnmose of being examined or to produce attond Commissioners.

any account books, souclwrs,hr other documents or to answcr any

lawful question when required so to do by the said Commissioners

or either of thern, shall bc liable on airy such default to be dealt with

for contempt b y the Coninlissioners in like manner us persons charged

with contcmpt'of Coart are dealt with by the Suprcrnc. (:ourt: Pro-

vided that evcry person so attending, ot,her than a. civil servant

attending at his office cluring office hours, shnll be entitled to such

travelling expenses and allowances as would be allowed to a

witness on a, trial a t the Supreme Court, and no person shall be

compelled to lenvo any place where he inay be or to appear or be

examined unless he shnll first be paid such travelling expenses.

26, If any person sllall make or subscribe any such declaration Penalties for false

as bereinbefore mentioned and shall in thc course of his examinatioii declaralion.

hcf ore the said Commissioners, or either of thcm, wilfully and

corruptly give false evidence, such person so offending shall incur

tlic same penalties as are or may be provided against persons con-

victed of wilful and corrur~t perjury.

27. The said Cornrr~issioners shall be entitled to lay before the Commissionera may

Crown Solicitor a. case in writing as to any queiition arising out of oficePS,

take opinion of law

this Act or conccrning the discharge of the said Commissioiic:rs' duties thereunder, and s w h Crow11 Solicitor shall give n written opinion on such case.

28. If any person in the public scrvice to whose possession or Penalties for rnisap-

control any moneys shall conlr for or oil account of the public pmp"iLtiOn of 8t0res	or money.
revenue. or by virtue of his officc or employmciit or of any legal process whatsoever, for or 011 account of for t l ~ use or benefit of	any other person, or if any person liable to account for the receipt	or expenditure of arty public moneys ar stores shall misapply or
improperly dispose of or shall wilfully damage or destroy the same respectively, he shall bc! guilty of felony.

29. The Treas~~rer as soon as conveniently may be after the ox- Treasurer to m&

piration of every quarter of the financial year shall publish in the md qwrterly statement of

Governmewt Gazctte a, statement i11 detail of the receipts of the public expenditure. revcnuc during such quartcr and also n statc~nent in clctail of the

expenditure thereof respectively dnring such quarter, together with

s comparative statement of such rece~pts and expenditure during the corresponding quarter of the previous financial year and during

the twelve months ending with such quarter.

30. The Treasurer shall, not later than two months after the ~ n d d s o yearly

end of every financial year, prepare a full and particular statement statements.

in detail of the expenditure of the public revenue for such year

(classified

45' 81 46" VICTORIE, NO. 241.

(classified and arrangyd in tllc same for111 :id with t ? same coluums ~ and under the same dlvisions, sub-divisions, and items of subdivisions that shall have been employccl in the appropriation thcrcof) for thc same period and also of the receipt of' the said revenue for the semp year and shall transmit such statement to the said Comm~ssioners.

Commissionera to 31. The said Cornmisvioncrs shall nlnlrc and sigii a report

audit ard report.

upon such mind statenlent in full and showing in what particulars such statement ngrces with or differs from the books ancl accounts of the Treasurer and, in case of disagiwment,, indicating such differences and containing full particulars of every case in which the forms prescribed by this Act shall 11ot h a ~ e been acioyted or shall in m y manner hnvc bcen ~a r i ed or departed from, and of every case in which default shall hnvc bccn matlr in rlclivering or sending accounts or accounting for public or other moneys or storcs and o i all sums allowed by the said Co~mnissioners u r one of tllrrn witlmut any ~'ouchers or with imperfect vouchem, and of any pro- ceedings that rnny have been taken by or against m y pcrcon in pursuance of the provisions hereinbefore contained.

Certain documents to

be appended to	32. The said Commissioners shall append to the said report-
reports.

I. Particulars of cvcry warrant of the Governor for the ex-

penditure of any sum of money for any purpow which has

not been authorised by Parliament:

And of every such wanant authorising the cxpenditurc for m y purpose of s larger sum than has been nppro- priatcd by Parliament to that purpose:

And of cvcry such warrant directing the applicatioil in aid of any item that rimy be deficient of a further sum out of' any surplus arising out of other items under thc same head of expenditure.

r r. A copy of every case or statement of facts laid by the said

Commissioners or either of them before the Crown

Solicitor for opinion, and of such opinion.

Boport to bc trans-

mitted to the 33. The said Cornmissiollers shall, within seven days after making

President md	and signing the said report if Parliament be sitthg, and, if Parlia-
Speaker.	ment be not sitting,. then within seven days after it assembles, transmit to the President of the Legislative Council and to the Speaker of the IIouse of Assembly duplicates of the said state- ment accompanied by such report and appendices, and the Presi-
dent and the Speaker shall forthwith lay the samc before their re-
spectivc Houses.

Commissioners may 34.

It shall be lawfbl for the (:ornmissioners, in such yearly report or in any special report which they may at any time think fit to make as aforesaid, to recommend any plans and suggestions that they or

make suggestions in

special report.

either of them may think fit to be adopted for the better collectioll ~ n d payment of the revenue and other moneys as aforesaid and the

nlOrC

45" & 46' VICTOKIA3, No. 241. ----p -----p-- - ---. --- -

l'lk Audit A c t. 1 8 8 2.

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more effectual and economical audit and examination of the public accounts and any improvement in the mode of keeping such accounts, and generally to report upon all matters relating to the public accounts.

35, It shall be the duty of the said Commissioners, or any Commisaionerg m y

officers appointed by therri for thc purpose, to audit the accounts por8tions and District audit aocounta of Cor-

of any Municipal ~or~orn t ion, District Council, or other councils.

Corp~ratio~l or institution receiving aid out of public moneys, when requircd so to do by the Chief Secretary; and the said Commissioners shall have ancl exercise, in respect of the moneys and accounts of any such body, and the pcrsons dealing therewith, the same powers which are hereby vested in the said Corrlmissioners in respect of t11c public revenue.

36. If any person s l d l knowingly and wilfully forge or counter- Penalties for forgerr of Treasury docu-

feit, or cause or procure to bc forge,] or counterfeited, or knowingly and wilfully act or assist in forging or countel.fciting, the name, initials, mark, or handwriting of m y othcr person to any writing whatsoever for or in order to the receiving or obtaining any part of

the public revenue or any stores belonging to Her Majesty, or shall

forgc or counterfeit, or cause or procurc to be forged or counterfeited, or knowingly or rn i l f~dl~ act or assist in the forging or counterfeit- ing, any writing made by any such person as aforesaid, or shall utter or publish any such writing knowing the same to be forged or counttlrfeited, with an intention to defraud Her Majesty or any persou whomsocvcr, e~el-y person so oitkncling. shall be guilty of felony.

title and

37, This Act shall be called "'I'lw Audit Act, 1882," and shall

come illto operation on a day to be fixed by the Governor in a

Proclamation to be published in the Gouemment Gazet t~.

mencement.

I reservc this Act for the signific,ation of thc Queen's pleasure.

'l%TilI. F. DKUMMONU JERVOIS;, Governor,

4 9 & 4 6 O VICTORIW, No. 241.

The Audit Act.-1882.

THE SCHEDULE.

To Mr.

These are lo command and require you that lajing aside all and singular business and excuses you be and appear in your proper person before such one or more of the Commissioners of Audit as shall be present at the [house] a t [town] on the

day of instant / or next]

by o'clock in the [fore] noon of the same day then and there to

testify all those things which you know touching and concerning

and also that you bring with y o u and produce to him or them at

the time and place aforesaid [here describe what is to beproduced].

Given under [my] hand the day of

(L.s.)

Commissioner of Audit.

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Adelaide : By authority, E. SPTLLER, Government hin ter, l i e ~ t h-+. I x e.