8

Two membeis contcnd that the Memorandum of the 2ith nf h \ . ou - • be understood merely as embodying an arran-emen mil n nrH , 1853 ,S ( ° such purchases in ihc hands of local aulborilies, and thai whore L by no means warrant the belief (hat the purchase of land was t„ un V® rsto i od th ey vincial and no. a genenl question, or in 'any way princK fci n ~ by the Constitution Act and the Regulation* of the 4th March. " nciples lald dow » 1"e ma jority of your Committee do not concur in this view. It appears to thorn to have been the natural effect of Ihe document to convey to the ProvE the im press,on that the Government intended to make the expenditure on na an Z chases a strictly Provincial charge. At the same time (he GovernmeiTßeitiL CoStion Act. 1 " 10 " >OUr COmmU,Ce ' bC LuW t0 su l ,crsedli lhe s,ric ' rule of the Whatever may be the view taken as to these questions between the General Government and the I rovmces of Canterbury and Nelson, assuming (he position to be correct that the Constitution Act makes Ihe charge in question a General, not a Provincial one, Ihey do not appear to your Committee olherxvise malerial than as they may affect the spirit in which the dissalisfied Provinces are likely to meet Ihe case and theatlilude they may possibly assume in questioning the Government expenditure. We have mentioned Ihe total amount spent in nalive land purchases, including outstanding ia.bli .es, as exceeding 100,000*., of lliis the Government accounts rendered only show the manner in which a part of this money has been expended The sum of about 41,000/. is slated to be remaining open in Mr. Commissioner Maclean's and Mr. Kemps accounts as " unaccounted for balances." In making advances lor this service, Ihe practice is this. The Governmenl, by a letter from (lie Colonial Secretary lo some Receiver of Public Revenues, (either a Commissioner ol Crown Lands or a Collector of Customs, or sometimes by dratt on the Commissariat) authorises the Commissioner to draw to the amount which he requires. These advances are "treated as Imprests. When the Commissioners render theiraccounts, warrants, under the hand of Ihe Governor, are issued for such disbursemenls as appear to lhe Andilor-Ceneral properly vouched, and the amounts, when thus placed on warrant, are carried lo final accounl. All sums not so accounted for stand over against Ihe Commissioners as unaccounted for balances, and appear in Ihe public accounts as imprests. 11 is not supposed that Ihe sums placed at Ihe disposal of the Commissioners are nol duly expended and will not be finally accounted for. It is due to Mr. Commissioner Maclean lo state that he informs us that he has rendered accounts to Government showing discharges lo the greater part of Ihe assumed balance in his hands, and (hat in point of fact he holds only about 2.000/. for current purposes ; but the financial syslem cannot be satisfactory to (he colony, which exhibits a sum of no less than 41,000/, in the hands of public accountanls, as unaccounted for balances. The following general remarks occur lo your Commitlee The system of making large advances from the Treasury in the way of imprest appears lo your Committee liable to great abuse, and ought lo be put under slr.c' control, or altogether stopped. In furtherance of this suggesiion your Commillee observe that in the neighbouring Colony of Victoria, a slale of The public finances similar lo our own has been brought about. The Governor of lhal colony has recently appointed a Commission lo revise (he public Expenditure, in Ihe first paragraph of which Commission his Excellency complains "of lhe syslem of Imprests, by which a very large proportion of the moneys enlrusled to the Heads of Departments was unaccounted for." There appears lo be no public officer whalever, whose duty ii is to take account of such imprests. The power of lhe Governor over the Revenue appears absolulely wilhout control. The Colonial Treasurer stales lhal he considers himself obliged to pay moneys according lo His Excellency's orders, either with or without warrant. Until (his power is placed under Constilalional check, (he Legislature cannot exercise any practical control over the conducl of the Execlive. There is no syslem of Final Audil whalever. The so-called Audilor-General appears to be merely an Accountant-General. The public accountanls seem never, in fact, lo obtain a final discharge. Indeed the Audilor-General stales that il is nol his business lo audit lhe Treasurer's accounts. They are, it is said, audited in England.