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2

Amongst the expenses which are of doubtful character are the following: (g.) Expenditureunder the Health Act. The expenditure under this Act is charged in a vote of Parliament, and any payments out of the County Fund should be recouped by the Treasury, which does not appear to have been done. The County Fund is not applicable to such a purpose, (h.) lam not aware of any authority for spending moneys out of the county funds on the acclimatization of fish. (k.) Under the head of Miscellaneous vouchers for considerable sums are included for travelling expenses to various places, no purpose being stated in the vouchers, and nothing to show that the Councillors or other traveller was engaged in the public service at all. Oa the whole, there seems to have been an impression on the part of the Council that it was open to them to spend the funds of the county in any manner which they considered beneficial to the county interests; entirely ignoring the fact that a Corporation is strictly bound by the charter or statute under which it acquires its power, and that those whose interests are involved— in this case any ratepayer—might recover to the corporate fund any sums illegally expended. I It only remains for me to lay these accounts before your Excellency, to be submitted toParliament. I have, &c, James Edwaud FitzGerald, Controller and Auditor-General.

Schedule of Amounts disallowed as illegally expended, and of Amounts the Expenditure of which is of doubtful Legality. Amounts disallowed. £ s. d. (a.) For getting up a petition to Parliament ... ... 415 9 1 (b.) Eefund of license fees ... ... ... ... 170 0 0 (c.) Miscellaneous ... ... ... ... 401 14 10 (d.) Travelling expenses ... ... ... ... 199 2 3 (a.) Travelling expenses of Councillors living in Eeefton ... 200 3 0 (f.) Christchurch Exhibition ... ... ... ... 138 18 4 Total ... ... ..'. ... £1,525 7 6 Amounts doubtful. £ s. d. (().) Expenses under the Health Act ... ... ... 106 8 11 (h.) Acclimatization of fish ... ... ... ... 76128 (i.) Travelling expenses of meetings of Council ... ... 482 18 0 (k.) Miscellaneous ... ... ... ... 96 5 0 Total ... '... ... ... £762 4 7 Grand total ... ... ... £2,287 12 1 [Approximate Cost of Paper. —Preparation, £ ; printing (1,225 copies), £1 2s. Gel.]

By Authority : Geohge Didsbuby, Government Printer, Wellington.—lBBs.