The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1882-09-30

/ paper a SlalSInSul III uSldI OF the reCGlDl
and expenditure on account of the publ
service during such quarter. together wit
a comparative statement of such receipt
during the corresponding quarter of tn
previous year, and In like manner at tn
expiration of the year shall publish Al
annual statement of receipts and expendi
ture with a comparative statement of sucl
receipts during the previous year, and shal
transmit copies of all such statements to tn
AuditOr-General.
PART II.-AUDIT OF PUBLIC ACCOUNTS
SECTION 1.-THE Auditor-General shall
be appointed by the King in Privy Council
on the nomination of the Minister o
Finance, and shall hold his office durin.
good behavior; provided, nevertheless, tina
the King, with the advice of his Council
may remove any Auditor-General upor
The address OF the Les islative Assembly
Provided also that M amy time it shall bt
lawful for the King, with the advice
aforesaid, to suspend the Auditor Genera
from his office for incompetency or misbe.
haviOr, and when and so often as the same
shall happen a full statement of the cause
Of such suspension shall be laid before the
Legislative Assembly if it be then sitting,
and if the Legislative Assembly be not sit
ting, then within seven days after the com
mencement of the next session thereof. and
if an address shall at any time during that
session be presented to the King by the
Legislative Assembly praying for the
restoration of such Auditor-Genera to his
office, such Auditor-Genera shall be re-
stored accordingly; but if no such address
shall be presented, il shall be lawful for the
King, with the advice aforesaid. either to
restore such AuditOr-Genera to his office
or to confirm such suspension, and to de-
clare the Office of such Auditor-Genera to
be, and the same shall thereupon become
and be vacant.
SECTION 15.-The Auditor General before
he shall enter upon the duties or exercise
Tho W. x.nGfnn i'm him nv fh;- At rI,1I
make and subscribe before one of
the Judges of the Supreme Court an oath or
declaration in the form of the third
schedule hereto annexed and every such
oath or declaration shall be kept among the
records of the said Court.
SECTION 16.-The Auditor-General shall
not use, exercise or fol ow any profession or
employment whatsoever during his tenure
of office and shall be paid such annual
salary as the Legislative Assembly shall
appropriate, which salary shall not be di-
minished during his continuance in Office.
SECTION lin the case of the illness,
or absence of the Auditor
General it shall be lawful for the King with
the advice aforesaid to appoint some other
person to act as the deputy of such Auditor
during such illness, suspension or
absence, and every such person shall make
and subscribe an cath or declai alton i'm the
form last aforesaid, and shall during the
for which he shall act as such deputy
udNc dll Vic iOMCIS duu DCIlOTIH HI UuIleS
as such Auditor-General
SECTION 1S.-The Auditor-Genera on
receipt by him of the returns required to be
furnished by public accountants receiving
or collecting moneys as hereinbefore pro-
vided, shall ami and compare the same
the said cash sheets and with the said
and documents, and shall allow and
discharge every such public accountant for
all sums shown to have been by him respect
Ively received or collected, and duly paid
- H. - III r.
and shall disallow and surcharge such pub
ic accountant all sums willfully or negli-
gently omitted to be received or collected by
him, which under any law or regulation it
was his DUTY to receive or collect, and all
not duly paid in by him to the credit
Of the proper head Of receipts in the said
office, and all such unsatisfied surcharges
shall he transmitted by the said Auditor
to the Minister of Finance to
De by him enforced against such public
accountant.
I9.-The Auditor-G General. on
receipt by him of the cash-sheet referred to
m Section Is of this Act, shall i'm the first
place compare the debit and credit entries
the supporting vOucher and dOcu-
nents forwarded Herewith, and examine
heir correctness as to rates, computations,
md castings and in the next place eX-
amine the supporting vouchers as to
they bear upon the face of them
/ correct description of the proper heads of
'eCcIDIS OF eA DenuIIuF6 TO which the moneys |
mentioned therein have BEEN debited or
respectively and, in the next
place, ascertain whether the moneys men |
Toned on the debit side of the said cash-sheet
lave been duly paid into the office of the
of Finance and whether the sums
mentioned as paid on the credit side of the
aid cash sheet have been actually and duly
under competent authority and
IN the prescribed certificates, and the Audi
shall allow and discharge the
n sHH q ~ ~ ISRnnr mo n n Il Gov II - |
shall be found correct in the particu-
ars hereinbefOre mentioned, and for all pay
nents made and accompanied by the re-
,eipts or acquittances of the respective per-
Ons to whom such payments nave been so
Provided that no such payments
hall be made by the Minister of Finance,
II by his authority except sums voted for
he civil list, permanent settlements and
alaries unless the several accounts therefor
hall have been previously countersigned by
Auditor-General.
SECTION 20.-In the examination of the
sheet and all other documents pro-
.uced as vouchers, or as subordinate
-ouchers, the Auditor-Genera shall make
UGH queries and observations addressed to
accountants, officers certifying &C
cunts, or persons in any way concerned,
With the receipt of the disbursement of the
noneys or funds referred to in this Act, and
hall call for such further accounts, vouchers,
and explanations as he may
NSSS dAAN SNtNA HdCAlCo oANd
reservations have been answered, and after
uch further %accOun and explanations
ave been rendered the Auditor-General
hall disallow and surcharge all sums
Iot duly credited to the proper fund
nd paid into the office of the Minister
f Finance, and shall disallow and sur
barge all sums disbursed in excess
r not duly vouched and authorised, and
hall forward to the Minister of Finance
statement of all such unsatisfied sur
harges to be enforced by him against such
ubIic accountants, officers certifying ac-
or other persons through whose de-
ault such surcharges have arisen.
SECTION 21.-In all cases in which a pub
ic accountant may be dissatisfied with any
isallowance or surcharge in his accounts
by the Auditor-General such public
ccountant shall nave a right of appeal to
of the judges of the Supreme Court at
chambers, who after such investigation
S may by him be considered equitable may
make such order directing the relief of the
ppellant wholly or in part from the dis
ilowance or surcharge in question as shall
ppear to such judge to be just and reason
bic, and the Auditor-Genera shall govern
himself accordingly.
SECTION 22.-No sum shall be allowed
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