CAP. LXXVIII. Preamble. An Act to secure the more efficient Auditing of the [Assented to 19th May, 1855.] THEREAS it is expedient that provision should be made for the more speedy and effectual Audit of the Public Accounts of this Province: Be it therefore enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and of the Legislative Assembly of the Province of Canada, constituted and assembled by virtue of and under the authority of an Act passed in the Parliament of the United Kingdom of Great Britain and Ireland, and intituled, An Act to re-unite the Provinces of Upper and Lower Canada, and for the Government of Canada, and it is hereby enacted by the authority of the same, as follows: Board of Audit I. It shall and may be lawful for the Governor, by Letters may be conPatent under the Great Seal of this Province, to constitute and stituted, ard for what pur- appoint, during pleasure, a Board of Audit, whose duty it shall be, under the direction and supervision of the Inspector General of this Province, from time to time, to report to the said Inspector General on any Accounts laid before them, as heieinafter provided. pose. Of whom to consist. Salary of Au ditor, &c. Duties of De General with regard to Public Accounts. II. The said Board shall consist of the Deputy Inspector General, who shall be Chairman thereof, and the Commissioner of Customs for the time being, and an Auditor to be appointed by the Governor of this Province. III. The said Auditor shall receive a salary of not more than five hundred pounds per annum, and shall be ineligible for a seat in either Branch of the Legislature. IV. It shall be the duty of the Deputy Inspector General, or puty Inspector in his temporary absence through illness or otherwise of such person as the Governor in Council may appoint as one of the Board of Audit, to examine and report upon every application for or issue of Money Warrants,-to countersign all Provincial Debentures, Receiver General's Cheques and Receipts, to keep a Debenture Book, which shall contain a record and description of all Debentures now outstanding or to be issued, shewing the date of issue, period of redemption, when cancelled, and payment of interest, and an Interest To keep an Account,-to classify and keep posted up a Book, to be called appropriation The Appropriation Book, containing an account, under separate Book; and what it shall and distinct heads, of every appropriation of Public Money, whether permanent or temporary, entering under each head the amounts drawn on account of such appropriation with the date and name of the parties to whom Warrants are issued; and shew. when when any such appropriation shall be exhausted, to notify the same to the Governor and to the Department having supervision over the service on account whereof such appropriation has been made,—to examine and Audit the various Accounts connected with the Administration of Justice in Upper and Lower Canada, the Accounts current of the Officers of Customs and Excise, and to keep the Accounts of all Special Funds, as well as the Public Accounts of the Province. V. It shall be the duty of the Commissioner of Customs, as Duties of one of the Board of Audit, to examine and check the Returns Commissioner of the Officers of Customs and Excise. of Customs. mine. VI. It shall be the duty of the Auditor to examine, check, Duties of the and Audit the Accounts and Expenditure of the Department of Auditor. Public Works, and all Contracts made by or with that Department, and also those of the Crown Land Department, the What account Post Office Department, and of the Bureau of Agriculture and he shall exaStatistics, those of ail Provincial Asylums, Hospitals, Penitentiaries and Prisons,-of the University of Toronto, Upper Canada College, and of the Superintendents of Education for Upper and Lower Canada; also, all Accounts connected with the Adjutant General's Department and the organization and maintenance of the Provincial Militia and Police, Quarantine and Emigration,-to keep a Register of Bank Notes issued and To keep ReSecurities held under the provisions of the Free Banking Acts, Notes, exagister of Bank and to examine the Returns and Statements of all Savings mine Return Banks, chartered and other Banks of the Province,-to examine, of Savings check and Audit the Accounts of all Institutions or Establish- Banks, &c. ments, whether educational, charitable, scientific, or otherwise, which derive their entire support from Public Moneys,-and generally to examine and Audit Accounts of all Institutions, Bodies, Establishments or Parties supported from Public Funds, and not hereinbefore specially mentioned. VII. All Accounts, after having been so Audited, in their Further reviseveral departments, shall be revised by the Board, or any sion of actwo of them, and by them reported to the Inspector General for Board of Aucounts by his final revision and approval. dit. VIII. It shall also be the duty of the said Board to examine Examining and cancel Land Scrip and Debentures redeemed, the Board and cancelling Land being assisted in examining and cancelling such Scrip by the Scrip and Commissioner of Crown Lands, and in examining and cancel- Debentures. ling such Debentures, by the Receiver General; and the Board shall meet at least once in each month for the purposes mentioned in this Section. IX. All Public Moneys, from whatever source of revenue How money derived, except the Post Office Department, and all Moneys received for forming part of Special Funds administered by the Provincial public purGovernment, shall be paid to the credit of the Receiver General poses shall be of paid in and deposited. Deposit of mo ney received by Officers of Customs or Excise. For what purpose only to be drawn out. of the Province, through such Banks or Parties as the Governor in Council shall from time to time direct and appoint; and Certificates of such deposit, in duplicate, shall be taken by the party making the same, and transmitted, one to the Receiver General, the other to the Department to which the payment relates. X. Every Officer of the Customs or Excise in this Province, receiving money for the Crown, shall deposit the same in his name of office, from time to time, in such Bank as the Governor in Council shall appoint, and no money so deposited shall be paid out again, except for the purpose of being placed to the credit of the Receiver General, on the written order or check of such Officer so depositing, or his Successor, to whom the Bank shall grant a Certificate in duplicate of its being so credited; and every such Officer shall keep his Cash-book written up daily; always ready and all the Books, Accounts and Papers of such Officer shall for inspection. at all times during office hours be open to the inspection and examination of the Superintendent, or other Officer or Person whom the Inspector General may authorize to inspect or examine the same. Books to be Public Moneys XI. The expenditure of Moneys out of the Public Chest shall to be paid out always be made by check on some Bank, upon the Warrant of the Governor in Council, such check being signed by the Receiver General and countersigned by the Inspector General, or their respective Deputies thereunto duly authorized. only on Warrant, and by Check. Institutions wholly sup ported by Public Grants to render ac counts quarterly. Reports of dents of Com mon Schools. XII. All Institutions and Establishments wholly supported by Public grants, shall render quarterly (and oftener if required by the Inspector General) their Accounts in detail for the purpose of being Audited, accompanied by proper vouchers for the expenditure of the moneys received by them out of the Public Chest; and in all cases when such Accounts are irregular, insufficient, or not rendered to his satisfaction, the Inspector General shall call upon the parties to supply the omission or correct the irregularity, and shall suspend any further advances to such Institution or Establishment until such Accounts shall have been properly furnished. XIII. The Superintendents of Common Schools in Upper and Lower Canada, shall make their Reports yearly on or before the Thirtieth day of January in each year, and all other Institutions, Associations, Establishments and Bodies deriving Other Institu- wholly or in part their support from Public moneys, shall transmit to the Board of Audit on or before the Fifteenth of January in every year, full and complete reports of their condition, management and progress, with such statistical returns as shall from time to time be required by the Governor in Council, such reports and returns shall consist of the following particulars: tions. What such reports shall contain. EDUCATIONAL EDUCATIONAL INSTITUTIONS. 1st. The composition of the governing Body; 2ndly. The number and names of the Professors, Teacher or Lecturers; 3rdly. The number of persons taught, distinguishing those under sixteen years and those above sixteen ; 4thly. The general course of instruction and the books used; 5thly. The annual cost of maintaining such institution and the sources from which the means are derived. LITERARY OR SCIENTIFIC INSTITUTIONS. 1st. The prominent objects of the Institution; 2ndly. The number of volumes in their Library, their subjects generally, and their value; 3rdly. The nature and value of their apparatus ; 4thly. The number and subjects of Lectures delivered within the year then last past; 5thly. The number of members on the books; 6thly. The revenues of the Institution exclusive of Provincial aid. CHARITABLE INSTITUTIONS AND ASYLUMS. 1st. The governing Body; 2ndly. The special objects of the Institution, its revenues exclusive of Provincial aid; 3rdly. The number of persons admitted, relieved or discharged within the then last twelve months, and the number remaining under treatment or care. by Treasurers XIV. The Treasurer or Chamberlain of every Municipality Returns to bet for which any sum of money shall have been raised on the made yearly credit of the Consolidated Municipal Loan Fund, shall, so long of Municipalias any part of such sum, or of the interest thereon, shall remain ties owing mounpaid by such Municipality, transmit to the Board of Audit, ney secured on on or before the Fifteenth day of January in every year, a Return, Municipal certified on the oath of such Treasurer or Chamberlain before Loan Fund. some Justice of the Peace, containing the amount of taxable property Consolidated Penalty on parties not transmitting accounts as hereby required. Notification to persons ne over money received for public purposes. property in such Municipality according to the then last Assessment Roll or Rolls,-a true Account of all the Debts and Liabilities of such Municipality for every purpose, for the then last year, and such further information and particulars with regard to the liabilities and resources of such Municipality, as the Governor in Council may from time to time require. XV. If any Corporation, Officer or Person shall refuse or neglect to transmit any Account, Statement or Return, with the proper vouchers, to the Officer or Department to whom he is hereby required to transmit the same, on or before the day hereby appointed for the transmission thereof, such Corporation, Officer or Person shall for such refusal or neglect forfeit and pay to the Crown, for the public uses of this Province, the sum of twenty-five pounds, to be recovered, with costs, as a debt due to the Crown, and in any Court and in any way in which debts to the Crown can be recovered; and in any action for the recovery of such sum, it shall be sufficient to prove, by any one witness or other evidence, that such Account, Statement or Return ought to have been transmitted by the Defendant, as alleged on the part of the Crown, and the onus of proving that the same was so transmitted shall rest upon the Defendant. XVI. Whenever the Inspector General shall have reason to believe that any Officer or Person has received money for the glecting to pay Crown, or for which he is accountable to the Crown, or has in his hands any public money applicable to any purpose, and has not paid over or duly applied and accounted for the same, he may direct a notice to such Officer, Person, or to his representative in case of his death, requiring him within a time to be therein named, and not less than thirty nor more than sixty days from the service of such notification, to pay over, apply and account for such money to the Inspector General or to the Officer to be mentioned in the notification, and to transmit to him the proper vouchers that he has so done: such notification shall be served by the Sheriff of the District or County where the service shall be made, or his Deputy, by delivering a copy to the Officer or Person to whom it is addressed, or leaving it for him at his usual place of abode ; and the return of the Sheriff with an affidavit of such service, shall be conclusive evidence thereof. Proceedings against any person re notification. XVII. If such Officer or Person shall fail to pay over, apply or account for such money, and to transmit such vouchers as aforefusing to com said within the time limited by the notification served on him, ply with such the Inspector General shall state an account as between such Officer or Person and the Crown in the matter to which the notification relates, charging interest from the service thereof, and shall deliver a copy thereof to the Attorney or Solicitor General, and such copy shall be sufficient evidence to support any information or other proceeding for the recovery of the amount |