8.—21

1898. NEW ZEALAND.

"THE PUBLIC REVENUES ACT, 1891" (CORRESPONDENCE RELATIVE TO REFUSAL OF AUDIT OFFICE TO PASS THREE REQUISITIONS UNDER SECTION 53 OF).

Laid on the Table by the Hon. the Speaker.

Audit Office, sth July, 1898. The Hon. the Speaker of the House of Eepresentatives. The Controller and Auditor-General has the honour, in compliance with the direction contained in section 53 of " The Public Eevenues Act, 1891," respectfully to submit to the House of Eepresentatives a copy of the correspondence which has just taken place between the Audit Office and the Treasury, in a case where, the Audit Office having declined to pass three requisitions of the Pay-master-General on the ground, that the charges therein were not according to law, the matter in dispute was determined by the Governor in Council. J. K. Warbubton, Controller and Auditor-General.

No. 1. Paymaster-General's Beqtdsition of 28th June, 1898, for issue of £82,444 12s. 3d. The Treasury. Abe the imprest moneys in this requisition, and especially the imprest moneys for the Treasury Cashier, to be used for any payments after the 30th June ? J. K. Warburton, 28th June, 1898. Controller and Auditor-General.

No. 2. The Audit Office. I should say that the bulk of the money would not be used until after the 30th instant, but nevertheless it is essential that the amounts should be in the hands of imprestees before that date, and that we may be in a position to send away cheques to claimants as soon as possible. 28th Jiine, 1898. . J. B. Hetwood.

No. 3. The Treasury. lam doubtful whether in that case I can pass the [Paymaster-General's] requisition. But before I come to a conclusion in the matter, I would ask now, in view of the large aggregate amount of the imprest advances required by the Treasury Cashier, and of the expiring appropriations, whether such use is contemplated of the advances as would make the requisitions contravene the provisions of section 50 of the Public Eevenues Act. J. K. Warbubton, 28th June, 1898. Controller and Auditor-General.

No. 4. The Treasury, Wellington, 29th June, 1898. Memorandum for the Controller and Auditor-General. So far as it is possible to judge at this moment, the requirements of section 50 of " The Public Eevenues Act, 1891," are fully met in the preparation of the vouchers and [Paymaster-General's] requisition herewith. The Treasury has no desire to mislead the Audit Department in this matter. It must be apparent that, owing to the multifarious payments made for all departments of the service by the Treasury Cashier, it is impossible to say how much of each imprest will be used for the services to which the voucher is charged; and at the same time it should be understood that it is the desire of the Treasury that, so far as is possible, the smallest amount of friction and inconvenience shall be given to the public in an endeavour to meet the claims upon the Government for services rendered, or for goods supplied. Especially is this the case with the wages-earning portion of the community, a large number of whose claims are at the present moment held by the Treasury. I—B. 21.