POST AUDIT SYSTEM.

Taranaki Daily News, Volume LI, Issue 210, 26 August 1908, Page 2

POST AUDIT SYSTEM.

THE BILL INTRODUCED. By Telegraph.-Presa Association. Wellington, Last Night The Public Revenues Act was introduced by Governors Message this evening. This is the Bill substituting the post-audit system lor tho pro-audit system that has hitherto prevailed iu New Zealand, and carried into ellect tho announcement made by the Prime Minister in taw early stages of the session.

The Bill provides that no .motfey' shall he issued out ol the public account in pursuance of u warrant under the bond of the Governor and bearing the AuditoriGeneral'a cmilieate What! the issue is according to law. Every claim for the payment of publie money is to be put into a voucner, and when properly certified the voucher shall be sent to the Treasury for payment. The Paymaster-General will from time to time prepare for the Audit Office a requisition comprising an account of such of the vouchers as are proposed to be paid, and on being satisfied that the issue is within the limit of the Governor's warrant and can be mot by the balance to the credit of tilie particular fund concerned, the Audit Office will countersign the requisition and return it to the Treasury. The paid voucher will be audited by the Audit Office and shall satisfy itself that the vouchor is in proper form and correctly computed, that the payment hai been authorised by the responsible Minister or his representative, that the sum is charged against the proper vote, and that the voucher has been duly accepted by the person qualified to give a discharge. Unauthorised expenditure is provided for up to a limit in any one yea* of £IOO,OOO for working railways, a*d £150,000 for all other services. The responsible Minister, on receiving and approving a report from the permanent head of the Department suggesting expenditure in excess of the vote, will transmit the report to the Treasury. If the Treasury agrees to the payment it will forward the report to the Audit Department to be noted, and the money may then be issued.

Where a difference of opi:iion arises between Uie Audit Cilice, and the Treasury the question will be determined by the Minister of Finance, or if, in the opinion of the Audit Office, tdie question involves a matter of law, then it shall be determined by the Governor after receiving the opinion of the Attorney-General, Correspondence and documents relating to the dispute are to be laid before Parliament. Provision is made in part 2 of the Bill for the payment of public money beyond New Zealand, and for the audit of tine paid vouchers. Some miscel-l laneous provisions deal with minor .points.