Page:Statutes of Canada, Victoria 31, Part 1.djvu/85

1867. other Member, the matter shall be submitted to the Board; and nothing herein contained shall prevent any member from bringing any question of audit before the Board although it may not relate to the Department under his charge:

Reports to Minister of Finance. Upon all matters of importance the Board shall report to the Minister of Finance, and no decision of the Board shall be binding until it has been approved by him; and when any such report is made, any Member of the Board may record his dissent on the minutes and may submit to the Minister of Finance a minority report.

Cancelling debentures redeemed. 24. It shall also be the duty of the said Board to examine and cancel debentures redeemed; the Board shall meet at least once in each month for the purposes of this Act, and the Auditor may call an extra meeting of the Board on the requisition of any member thereof.

Case of absence of members provided for. 25. The Governor may, in case of the illness or absence of any Member of the Board, authorize any officer of the same department to perform all or any of the duties of the absent member as such.

Board to frame system of Book keeping, to be used in departments, &c. Regulations. 26. It shall be the duty of the Board of Audit to frame Regulations respecting the method of Book-keeping to be used in the several departments and by the several sub-accountants of the Dominion, the issuing of warrants, the accounting for public moneys, and the auditing of accounts thereof, and to submit such Regulations to the Governor in Council through the Minister of Finance, and from time to time to suggest any amendments they may deem advisable in such Regulations, and to submit them in like manner; and any Order in Council made on any of the subjects aforesaid, shall have the force of law until revoked or amended, as it may be, by any subsequent Order.

To prepare Public Accounts. 27. It shall be the duty of the Board of Audit to prepare and submit to the Minister of Finance the Public Accounts to be annually laid before Parliament.

Financial year. Unexpended balances to lapse. 28. The said Public Accounts shall include the period from the thirtieth of June in one year to the thirtieth of June in the next year, which period shall constitute the Financial Year; all Estimates submitted to Parliament shall be for the services coming in course of payment during the financial year; and all balances of appropriation which remain unexpended at the end of the financial year, shall lapse and be written off.

Governor in Council may alter period for accounting. 29. The Governor in Council may alter the period at or to which any Accountant for public moneys, Public Officer, Corporation or Institution, is required to render any account or to make any return, whenever in his opinion such alteration will