45

I.—7a

191. In answer to Mr. Montgomery's question, as to the check of the Treasury and their refusal to pay ; if you had outside, say, £100,000 or £50,000 imprested and unaccounted for, that would be a very good ground for the Treasury to stop supply ? —Yes. 192. And you think the average amount floating would be about £20,000 in round numbers ? —Yes. 193. If it exceeded £20,000, then the Treasury would be justified in stopping supply?—lt might. We would have to increase our imprest requisitions. 194. Hon. J. G. Ward.] How long has the system of post-audit been in operation in your department ?—I think since 1888. 195. Has the Controller and Auditor-General taken any exception to that system?—He approved it—this imprest system. 196. Since the system has been in operation, when the final audit of the accounts for the year came to be made, have any grave irregularities been found in the post-audit system by the Auditor? —None whatever. 197. And are you of opinion that pre-audit would be inconvenient to the public?—l am certain of it. 198. Mr. J. Allen.] Did you mean, when you replied to Mr. Seddon, that if the debit balance exceeded £20,000 the Treasury would be justified in inquiring into the requisition, or were you referring to a requisition that exceeded by £20,000 the total vote for the class ?—lf the vote were exceeded by £20,000, then it would be a justification for the Treasury not to supply a further requisition until it had ascertained how the money had been spent; not because of the floating balance of £20,000. 199. Would it cause any inconvenience if the Treasury were to say, " Until you have accounted for the other moneys you shall not have more ','■? —It would practically stop payment. 200. Bight Hon. B. J. Seddon.] You are still positive that you got no warning whatever before the "tag" appeared?— Positive.

REGISTEB OF EXHIBITS.

Exhibit A.—Sections 135 and 352, " The Mining Act, 1891." Section 18, " The Mining Act Amendment Act, 1892." Section 34, " The Mining Act Amendment Aot, 1895." Section 10, subsection (4), and section 71, " The Mining Aot, 1891." „ B. —Circular to Audit Inspectors. , C.—Correspondence of the Audit Office with the Hon. the Minister of Mines and the Receivers of Gold Revenue at Collingwood and Cromwell. j D.—Correspondence re Caxton Special Claim and Lady Onslow Special Claim : The Audit Office, the Hon. the Minister of Mines and Warden Stratford. E.—Supreme Court Judgment: Cuff t>. Jordan. , p.—Correspondence re Uitlander Special Claim : The Audit Office, Mr. G. E. Alderton, and the Receiver of Gold Revenue, Whangarei. „ G.—Paper handed in by the Controller and Auditor-General on the failure, of the Mines Department to comply with an Audit requirement. H.—Abstract of Licensed Holdings, Greymouth. „ I.—Letter from Controller and Auditor-General to Warden Stratford. „ J. —Letter from Controller and Auditor-General to Chairman re Surcharge on Mr. Moresby. , X.—Form of License to work Special Claim under "The Mining Act, 1891." L.—Paper handed in by Controller and Auditor-General on olaims upon the Government paid by the Post Office. , M.—Post-office Account: Statement of Quarterly Balances banded in by the Seoretary to the Treasury. , N. —Letter from the Controller and Auditor-General to the Chairman re Pre-audit and Post-audit. O.—Payments made by the Post Office on behalf of other departments, handed in by the Secretary to the Post Office. p.—Memoranda under which the Post Office made payments out of moneys imprested by the Treasury prior to the passing of " The Public Revenues Act, 1891." „ Q. —Memorandum from the Secretary to the Treasury on allocation and payment of goldfields revenue to Looal Bodies and Natives.

EXHIBIT A. "The Mining Act, 1891." Section 135. 135. Any person holding a license under the provisions hereinbefore contained, or under the provisions of any Act heretofore in force, and the executors, administrators, or assigns of any such person, shall be entitled at any time to surrender the same, on condition that all arrears of rent due up to the date of surrender are paid, 7—l. 7a.