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NO. 13 OF 1895.
AN ORDINANCE TO PROVIDE FOR THE
BETTER AUDITING OF THE PUBLIC
[Assented to 30th September, 1895.]
The Lieutenant-Governor, by and with the advice and consent of the Legislative Assembly of the Territories, enacts as follows ::
1. For the complete examination oi the public Territorial accounts of the Territories, and for reporting there on to the Legislature, the Lieutenant-Governor-in-Council may appoint an officer, to be called the “Territorial Auditor," who shall hold office during good behaviour and shall be removable by the Lieutenant-Governor on address of the Legislative Assembly ; but he may at How
appointed and any time be suspended in office for cause assigned, and removed. another person temporarily appointed by the Lieutenant-Governor in-Council to act as Territorial Auditor, until the Legislative Assembly, at its next Session, shall have considered and taken action in the premises.
2. The Lieutenant-Governor-in-Council shall from Assistants time to time appoint any officer, clerk or other person ployed. to be employed in the office of the Auditor.
3. The Auditor shall have full power to make, from Auditor may time to time, orders and rules for the conduct of the make rules,&c internal business of his office, and to prescribe regulations and forms for the guidance of departmental accountants in making up and rendering their accrunts for examination :
Provided, always, that all such rules, regulations and Subject to ap: forms shall be approved by the Lieutenant-Governor-Gov.-in-Coun. in-Council previous to the issue thereof.
Duties of Auditor.
4. The Auditor shall examine, check, and audit all accounts of receipts and expenditure of public moneys, whether appertaining to the Territories, or received or expended by the Territories on account of, or in trust for any other party or parties.
Proper books of record to be kept.
5. The auditor shall keep proper books of record of all revenues and expenditures of the Territories, with an appropriation ledger in which the several appropriations and sub-appropriations shall be classified, containing an account under separate and distinct heads of every such appropriation or sub-appropriation, whether permanent or temporary, entering under each head the amounts drawn on account of such appropriation, with the dates and names of the parties to whom payments are made and the services for which they are respectively made.
Departmental books to be examined.
6. It shall be the duty of the auditor, from time to time, to examine the books of all departments, comparing receipts and expenditure with the books of his office.
Chequus to be
7. All cheques shall be prepared in the auditor's prepared in Auditor's office on the authority of the auditor.
8. It shall be the duty of the auditor, subject to
exceptions hereinafter provided for, to see that no cheque issues for the payment of public money for which there is no direct appropriation, or which is in excess of any appropriation or in excess of such sums as may have been deposited with the North-West Government in trust for any person, persons, or corporation.
9. All accounts against the North-West Government Government must be rendered in duplicate.
After the correctness of any
such account has been certified to in the man
ner prescribed by the Lieutenant-Governor-ir-Council, finally
the same shall be handed to the Auditor for final ex
amination and audit. Payment for 10. No payment shall be authorized by the Auditor work done, &c :
in respect of work performed or materials supplied by
Accounts against N. W.
how to be rendered.
examine and check same.
not to be
any person in connection with any part of the public authorised
until certain service of the Territories unless, in addition to any
voucherg voucher or certificate which may be required in that and proof behalf, the person under whose special charge such part of the public service is certifies that such work has been performed or such material supplied, as the case may be, and that the price charged is according to cortract or, if not covered by contract, is fair and just.
Provided, however, that no cheque shall issue for Proviso as to the payment of any progressive estimaie, unless the estimate voucher or certificate upon which such estimate is paid contains, so far as practicable, the details of the materials supplied and the services rendered, except in the case of a payment as a progressive estimate when, if owing to the nature of the work performed or material supplied, it is impossible to render a statement in detail, an accountable advance may be authorized partial payment; but under no circumstances is it second advance to be made upon the same service, until such first advance is duly accounted for.
11. Should any question arise respecting the appro- Questions priation to which any authorized expenditure should appropriate be charged, such question shall be referred to the how adjusted Lieutenant-Governor-in-Council, who shall determine in what manner and to what appropriation or account such expenditure shall be charged.
12. It shall be the duty of the Territorial Auditor to Preparation prepare
and deliver to the Lieutenant-Governor-in- secours, Council the Public Accounts to be annually laid before the Legislature.
13. The Public Accounts shall include the period Finanelałyear from the first day of September to the thirty-first day of August in each year, which period shall constitute the financial year ; all estimates submitted to the Legislature shall be for the services coming in course of payment during the financial year and any sums appropriated by the Legislature for the services of the year; which may be unexpended on the thirty-first day of August, shall not be expended thereafter, except in
the payment of accounts and expenses incurred on or prior to that day; and all balances and appropriations which remain unexpended after the thirtieth day of September shall lapse and be written off.
Preparation of 14. The Public Accounts shall be prepareil as the Public Accounts and as practicable after the close of each financial year and to Legislative shall be presented 10 the Legislative Assembly at its Asembly.
next session within the first fifteer days of the session.
No chegue dall issue
15. Vo cheque for public money shall issue, except except auditor the Auditor is satistied that there is Legislative auis peisfied that thority for the expenditure, save only in the following
Also in case of accident to any public
Exceptions. (a) If upon any application for a cheque the Auditor
has reported that there is no Legislative authority for Cheque mayor issuing it. then upon the written report of a member of member of of the Executive Committee approved by the Lieutenapproved by ant-Governor-in-Council that there is such authority,
citing it, the Auditor shall cause the cheque to be prepared.
(b) If when the Legislature is not in session, any
accident happen to any public work or builling, which repair thereof requires an immediate outlay for repair thereof, or on
any other occasion when any expenditure not foreseen or provided for, or insufficiently provided for, by the Legislature is urgently and immediately required for the public good, then upon the report of a member of the Executive Committee that there is no legislative provision or, if any, that the amount is insufficient and that the necessity is urgent, the Lieutenant-Governorin-Council may authorise the expenditure of the amount estimated to be required, which shall be placed to the credit of the account and against which cheques may issue from time to time in the usual form as they may be required ;
ar other unforeseen expenditure
V Auditor objects on Council to decide on
(c) If the Auditor has refused to certify that a Wheer. sounds cheque may issue, on the ground that the money is not
justly due or that it is in excess of the authority granted by the Lieutenant-Governor-in-Council, or for
any reason other than that there is no legislative au- validity of thority, then, upon a report of the case prepared by, objection. the Auditor, the Lieutenant-Governor-in-Council shall be the judge of the sufficiency of the Auditor's objection, and may sustain him or order the issue of the cheque in its discretion ;
(it) It shall be the duty of the Auditor in all such Auditor to cases to prepare a statement of all reports of Council, statement of and cheques issued and of all expenditure incurred in cheques issued consequence thereof, which he shall deliver to the Lieutenant-Governor-in-Council, to be by them presented to the Legislative Assembly at the same time at which the public accounts are presented.
Accounts to or
be audited by
16. The Executive Committee or some member members thereof appointed for that purpose by the Ex. Com. in Lieutenant-Governor-in-Council
, shall audit the details first instance. of the accounts of the several services in the first instance, and be responsible for the correctness of such examination ; but such examination shall not relieve the Auditor from finally examining and auditing the accounts as provided for under this Ordinance.
17. Every appropriation account shall be examined Appropriation by the Auditor on behalf of the Legislative Assem- examined by bly, and in the examination of such accounts the Au litur shall ascertain: First, whether the same is His duties as supported by vouchers or proofs of work caimed to have been performed or materials furnisherl: and secon lly, whether the money expended has been applied to the purpose or purposes for which such grant was intended.
Provi'led, always, that, whenever the said Audit- Proviso as to or shall be required by the Lieutenant Governor-in-tion of Council to make a re-examination of any appropriation accounts by
appropriation account for the purpose of ascertaining whether the
Auditor, expenditure incurred under any such account is supported by proper authority and the payment applied as indicated by the voucher, or of proof of payment, or that a payment so charged did not occur within the period of the account or was for any reason not pro