A.—4.

51

Audit Office are supposed to be responsible for the collection of the dues payable by law in each case. The Treasury is supposed to be. responsible only for the revenue actually received. An Imprest Ledger is also kept similar to that kept in the Audit, showing the sums issued to and accounted for by each Imprestee and his indebtedness to the Crown at any moment. Imprests are charged when issued against the votes as expenditure for the purpose of preventing an over-expenditure of a vote; but when accounted for the issue is re-credited to the vote charged, and the proper vote charged. But at any accounting period the outstanding imprests unaccounted for are carried into the balance in hand, and are thus shown in the published accounts. The transactions beyond the colony are brought into the Treasury books as soon as the accounts arrive in the Treasury. The receipts are shown in the Receiver-General's revenue account. The expenditure 's charged at the time the orders on the London Bank are sent Home, as imprests to the Agent-General, and are charged as all other imprests against the votes, which are again re-credited and charged with the final expenditure as soon as the accounts arrive. In charges of the Public Debt, however, the orders on the London Bank are dated the day before the payments come due in London, and are charged in the colony on the day on which the orders mature. • ■ • Period of Publishing the Public Accounts. It is worth while comparing the accounts of the several colonies in order to see the periods at which the accounts of the financial year are completed and finally audited. Taking the published accounts for the year 1879, the following facts appear: — The financial year in New South Wales ends on the 31st December. The accounts were forwarded to the Audit Office on the 30th March, 1880; and the Auditor-General's report, on the completion of the audit, was dated the 6th July, 1880, and laid before Parliament on the same day. In Victoria the year ends on the 30th June. The revenue portion of the accounts were submitted for audit on the 23rd July, and the audit was completed on the 16th September. The expenditure portion was sent in on the sth September, but was rearranged and not finally completed till the 16th October. The report by the Commissioners of Audit is dated the 22nd October. The accounts were laid before Parliament on the 28th October. In Queensland the year also ends on the bOth June. The Auditor's Report on the accounts of the year 1878-79 is dated the 9th July, 1880. It was laid on the table of the House on the 15th July, 1880; but is accompanied by a summary of the Treasury receipts and disbursements for the year ending the 30th June, 1880, which the Auditor-General states he is able to submit in consequence of Parliament meeting later than usual. The financial year in South Australia likewise ends on the 30th June. The late Auditor-General, in his report on the accounts of the year 1878-79, claims for his department the credit of being " incomparably the earliest issuer of audited " particulars and balance-sheets of Revenue and Loan Fund Accounts." It must be recollected, however, that the Audit Office in this colony is the accounting office, and prepares the public accounts for publication; and the Auditor-General states that he forwarded the accounts in manuscript to the Colonial Treasurer on the 21st July. His report, however, is dated the 9th September. The date of its being laid before Parliament is not stated. In Tasmania, as in New South Wales, the financial year ends on the 31st December. The accounts for 1879 were laid on the table and ordered to be printed on the 10th August, 1880. The Auditor's report is dated on the 9th July, and states that the accounts were certified and returned to the Treasury on the 30th June. It is not stated when the account was completed by the Treasury.