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(C) Provisional Instructions for the Guidance of the Board of Officers for examining accounts of the Receipt and Expenditure of the Colonial Funds at New Zealand1. You are to examine such accounts as the Governor may direct to be delivered to you in the manner pointed out in these instructions. You are to see that the accounts are laid before you by the several accountants within a reasonable time after the termination of each month, or at such period as may be fixed by the Governor, and to report any default thereof to the Governor. 2. You are to ascertain, with reference to the instructions given to the Governor, the Colonial Treasurer, (and storekeeper,) and to the orders and regulations that may be issued by the Governor from time to time, that the accountant is charged with the whole of the money or stores for which he is accountable ; that the accounts are supported by sufficient authorities and vouchers, are correct as to computation, and are properly classed; that the prices quoted are fair and reasonable; that any balances in the hands of public officers other than the Treasurer are not excessive ; that any peison receiving money on account has been called on to render an account of the expenditure : and that there is no irregularity in the accounts calling for special notice. 3. You will address such queries as you may deem requisite to the several accountants, and refer to all public vouchers and documents which you may consider necessary, and report the result of your examination of each month's accounts to the Governoi ; taking his directions when a period of three months of any one account has been examined, for its transmission without further delay to the Lords Commissioners of the Treasury. 4. You will attach to each month's accounts a certificate to this effect; "We certify that we have examined this account, and find that the computations of the account and of the vouchers are correct; and that the said account is supported by proper authorities and vouchers, including powers of attorney where requisite, and that it is in other respects correct, and agreeable to the instructions, orders, and regulations now in force (with exceptions stated in our report dated and Queries No. ). ( " A. B. (Signed) ] C. D. ( E. F." " Date." 5. Whenever you have found occasion to put queries to the accountants, or to make a special report to the Governor on any account, you will cause certified copies of such queries, with the answers thereto, and the report to the Governor, to be foiwarded, with the accounts to which they relate, to England. 6. In all cases of doubt or difficulty, you will apply to the Governor for further instructions. Given under our hands at the Treasury Chambers, Whitehall, this 19th day of February, 1841. ( J. PARKER. (Signed) E. HORSMAN. [ H. TUFNELL. ERRATUM IN STATEMENT (A), PAGE 11. amount of the I>rocceds of Sales, &c„ for the Province of Otago, should be £5316 ss. 9d., instead of £4316 ss. 9d. The apparent discrepancies pointed out arise from the accounts having been re-prepared, in accordance with the resolution of the House of Representatives, which required the whole of the Land Deposits received in each period to be treated as Revenue, aijd distributed among the several Provinces as Surplus Revenue. CHARLES KNIGHT, Auditor-General.