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:- : Auditor. 1. For the complete examination of the public Territorial accounts of the Territories, and for reporting thereon 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 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. appointed and may be 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. em 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 accounts for examination : proval of Lt Provided, always, that all such rules, regulations and Subject to ap forms shall be approved by the Lieutenant-Governor-Gov.-in-Coun cil. in-Council previous to the issue thereof. ditor. Duties of Au- 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. Departmental books to be examined. Cheques to be prepared in Auditor's office. Duties of issue of cheques. 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. 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. 7. All cheques shall be prepared in the auditor's office on the authority of the auditor. 8. It shall be the duty of the auditor, subject to Auditor as to the exception; 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. Accounts against N. W. how to be rendered. of 9. All accounts against the North-West Government Government must be rendered in duplicate. After the correctness any such account has been certified to in the manner prescribed by the Lieutenant-Governor ir-Council, the same shall be handed to the Auditor for final exand amination and audit. Auditor to inally examine check same. Payment for work done, &c 10. No payment shall be authorized by the Auditor not to be in respect of work performed or materials supplied by until certain furnished. any person in connection with any part of the public authorised service of the Territories unless, in addition to any vouchers voucher or certificate which may be required in that and proofs 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 contract or, if not covered by contract, is fair and just. progressive Provided, however, that no cheque shall issue for Proviso as to the payment of any progressive estimate, unless the estimat 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 as partial payment; but under no circumstances is a second advance to be made upon the same service, until such first advance is duly accounted for. appropriatiom 11. Should any question arise respecting the appro- Questions priation to which any authorized expenditure should respecting 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. of Public 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 Financial year 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 ! Preparation of 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. 14. The Public Accounts shall be prepared as soon Accounts and as practicable after the close of each financial year and to Legislative shall be presented to the Legislative Assembly at its next session within the first fifteen days of the session. presentation Assembly. No cheque shall issue 15. No cheque for public money shall issue, except except auditor the Auditor is satisfied that there is Legislative auis satisfied that thority for the expenditure, save only in the following expenditure authorized Exceptions. issue on report cases : (a) If upon any application for a cheque the Auditor has reported that there is no Legislative authority for Cheque may 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, Lieut-Gov-in- citing it, the Auditor shall cause the cheque to be prepared. Ex. Com. Council. accident to any public werk for or other unforeseen Also in case of (b) If. when the Legislature is not in session, any accident happen to any public work or building, 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; K Auditor ether grounds (c) If the Auditor has refused to certify that a Lient. Gov-in cheque may issue, on the ground that the money is not Council to justly due or that it is in excess of the authority granted by the Lieutenant-Governor-in-Council, or for decide on 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; prepare (7) 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 present ed to the Legislative Assembly at the same time at which the public accounts are presented. Accounts to 16. The Executive Committee or some member or be audited by members thereof appointed for that purpose by the Ex. Com. in Lieutenant-Governor-in-Council, shall audit the details. 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. first instance. accounts to be the Auditor. to 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 Auditor shall ascertain: First, whether the same is His duties as supported by vouchers or proofs of work claimed to have been performed or materials furnished; and secondly, whether the money expended has been applied to the purpose or purposes for which such grant was intended. re examina. appropriation Auditor, Provided, 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 account for the purpose of ascertaining whether the 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 |