47

A.—4,

which is sufficient to show the proper head or revenue to which each receipt should be carried, but it is not sufficient to afford supposed information to enable the account to be audited. The English accounts are only brought into the Treasury books from the Audit's monthly abstracts of receipts and payments. The accounts of the Customs are audited by the Controller of Customs, who certifies to their correctness. The Treasury journal and ledger are sent yearly to the Audit to be checked, and they also send a monthly schedule of accounts paid, but the object of these returns is not very evident. None of the certificates are statutory. The Audit Office checks the Cashier's cash and Bank account frequently.

Under the Audit Act of 1858 the Colonial Auditor holds his office under good behaviour, and under the instructions contained in the Second Schedule to the Audit Act of 1877 his duties are more particularly denned. The power of the Colonial Auditor is enforced by a provision of the Audit Act, which empowers the Supreme Court to declare disobedience to an order for attendance or production of papers by the Colonial Auditor to be a contempt of Court. The Audit Office takes no cognizance of the ways and means, and keeps no account of the details of revenue. The principal books kept are—the Register of Salaries, by which the salary of every officer is entered monthly; and the Votebook, in which the expenditure is detailed against the votes and items. No account is kept against the Governor's warrants. If the Auditor perceives by inspection that the amount authorized by the monthly warrant is over-expended as regards any vote, he calls attention to the circumstance, and if it is thought necessary a fresh warrant is procured. No daily Bank-sheets are furnished by the Bank to the Audit Office as in other colonies. The Bank sends in an account from time to time, with which the Treasury cash-sheets are checked. The accounts kept in the Treasury are of the simplest description. They consist of a cash-book showing all receipts of inland and territorial revenue, discharged by lodgments in the Bank and by refunds; and a similar cash-book for the Customs revenue. The general cash-book contains all receipts and all payments in order of date; the weekly totals from the first cash-books being brought to debit, and in addition such receipts as from sales of debentures, and deposits on contracts being also included. The receipts and expenditure are then detailed into two abstract-books, one for each, under the heads, in the case of receipts, of the several branches of revenue, and, in the case of expenditure, under the heads of the Estimates. These books are entered from the vouchers. The entries in the abstract-books are then abstracted into monthly totals, journalized, and posted into a general ledger by double entry. The ledger balances are included in the printed accounts, and checked with the cash-book. Ledgers are kept in the Treasury of the holders of land on deferred-payment and of tenants of pastoral lands, showing the payments coming due from each in each month of the year. These ledgers are constructed from returns furnished by the Land Office. Payments in arrear are ascertained by inspection of the ledgers, but no lists of defaulters or of payments coming due are published as is the custom elsewhere. Lists of defaulters are sent from time to time to the Land Office. The Treasurer sends daily to the Audit Office a cash-sheet, which is a copy of his cash-book of receipts and expenditure, supported by the vouchers. Collectors of Revenue send vouchers of their receipts to the Treasury with every remittance, and send monthly to the Audit attested accounts of their collections. It is

Tasmania,