Page:Statutes of Canada, Victoria 31, Part 1.djvu/84



Cap. 5.   Of certain other Deputy Heads of Departments. 19. The Deputy Postmaster General, the Deputy of the Minister of Public Works, the Deputy of the Minister of Militia, and the Deputy of the Minister of Marine and Fisheries, shall respectively audit the details of the accounts of their several departments in the first instance, and be responsible for the correctness of such Audit.

Of Deputy Receiver General. 20. The Deputy Receiver General shall keep the account with the Financial Agents of the Dominion in England, and with the Bank or Banks receiving or paying public moneys, and shall audit the accounts of moneys paid for interest on Canadian Stock, Debentures or other Canadian Securities.

Of Deputy Inspector General. 21. It shall be the duty of the Deputy Inspector General, to prepare all Money Warrants on the certificate of the Auditor,—to countersign all Canadian Debentures, Receiver General’s Cheques and Receipts,—to keep a Debenture Book, which shall contain a record and description of all Debentures outstanding or to be issued, shewing the date of issue, period of redemption, when cancelled, and payment of interest, and also a Register of Provincial Notes or Notes of the Dominion issued or cancelled,—and an Interest Account;—to classify all appropriations of Public Moneys and keep posted up a Book to be called The Appropriation Book, containing an account, under separate and distinct heads, of every such 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 Warrants are issued,—to examine and audit the accounts current of the Officers of Customs and Inland Revenue or Excise,—and to keep the Public Accounts of the Dominion.

Duties of Auditor as to accounts. 22. It shall be the duty of the Auditor to examine, check and audit all other Accounts of the Receipt and Expenditure of Public Monies, whether appertaining to the Dominion of Canada, or received or expended by the Dominion on account of or in trust for any other party or parties; and all Receipts and Expenditure which by the foregoing sections are required to be primarily audited by other Members of the Board of Audit shall nevertheless be submitted to the Auditor for final audit, and Review:—

Register of Bank Notes, &c. He shall also keep a Register of Bank Notes issued and securities held under the provisions of the Free Banking Act of the late Province of Canada; and all Returns and Statements required from Savings Banks, Chartered or other Banks, and all other Institutions required by law to make financial Statements or Returns, shall be transmitted to him.

Case of difference of opinion of Auditor and any other member. 23. In case of any difference of opinion between the Auditor and any other Member of the Board on any point connected with the Accounts of the Department in charge of such other