The Short Title of this Act shall be “The Provincial Audit Act 1861.”

The Superintendent and Provincial Council of every Province in New Zealand within one month after the commencement of the Session of such Council which shall ensue next after the passing of this Act shall concur in the nomination of some fit and proper person to be Auditor of the Public Accounts and also one other person to be the Deputy Auditor And the person so nominated for such office respectively shall thereupon be appointed to the same by Warrant under the hand of the Speaker of the Council such appointments shall forthwith be notified to the Governor by some writing under the hand of the Speaker of the said Council Provided that in default of such appointment within the time aforesaid the Governor shall nominate fit and proper persons for such offices respectively and the persons so nominated by the Governor for such offices respectively shall thereupon be appointed to the same by Warrant under the hand of the said Speaker.

Such Auditor and Deputy Auditor shall hold office respectively until such time as he shall resign by writing addressed to the Speaker of the Council or be removed by the Governor but no such removal shall be made unless it be first recommended by an Address to the Governor concurred in by not less than two thirds of the Provincial Council And in case of such resignation or removal or the death of such Auditor or Deputy Auditor the vacancy occurring thereby shall be filled up so often as it shall happen by such appointment as hereinbefore directed such appointment if made on the nomination of the Superintendent and Provincial Council to be made within two months after the commencement of the Session of the Provincial Council next after the happening of such event.

It shall be the duty of the Superintendent and Provincial Council of every Province to make provision by Act for the payment of a salary to such Auditor and also Deputy Auditor whilst acting and for the expenses of the Department But if it shall be made to appear to the Governor in any case that no proper provision for such purpose has been so made it shall be lawful for the Governor from time to time and as often as the necessity may arise in any Province by Warrant under his hand directed to the sub-Treasurer of the General Government in such Province to order such sub-Treasurer out of any monies which may be in his hands payable to the Provincial Government to retain and pay to such Auditor or Deputy Auditor such reasonable sums of money as may be expressed in such Warrant for such purposes as aforesaid And the same shall be a charge against the said Province for which credit shall be taken by the General Government in making up the balance between the General Government and such Province.

No Auditor shall be capable of holding any office under or entering into any contract with the Provincial Government or of being elected a Member of the Provincial Council or Superintendent of the Province in which he holds office and every such election or contract shall be null and void.

Whenever any Provincial Auditor shall die the Deputy-Provincial Auditor shall act as Provincial Auditor from the day of such death and in the case of illness or absence shall act as such from such day as the Provincial Auditor or in case of illness incapacitating him to do so his medical attendant shall certify under his hand to the Deputy appointed to act for him that he is ill and unable to perform his duty or that he is about to be absent and such Deputy shall cease to act as such from the day on which he shall receive from the officer whose Deputy he is a certificate under his hand to the effect that such officer has resumed his duties No Provincial Auditor shall have power to act during such time as his Deputy is lawfully acting.

The duties of every Provincial Auditor shall in respect of the Province for which he is appointed be those specified in the Schedule to this Act.

Every Superintendent shall in respect of the Province of which he is the Superintendent cause to be made up quarterly accounts of the receipts and disbursements of such Province including the costs charges and expenses incidental to the collection and management of the same and also at the end of each financial period a balance sheet of the accounts which shall shew the liabilities and permanent debts of the Province and shall cause such accounts and balance sheet to be forwarded in duplicate for examination to the Provincial Auditor of such Province as soon after the termination of each quarter or period as conveniently may be and the said balance sheet shall also be published in the Government Gazette of the said Province.

Every Provincial Auditor is hereby empowered to call for all books papers and vouchers relating to the account forwarded to him as aforesaid for examination and also to examine witnesses touching the said account and every person is hereby required to give such attendance and produce such books papers and vouchers as the Provincial Auditor shall order or direct by summons under his hand stating the object for which such person is required to attend and specifying the books papers and vouchers to be produced.

Every person who without reasonable cause shall fail to attend as required by any such Summons or to submit himself to examination or to produce any such books papers or vouchers as aforesaid shall forfeit and pay for any such offence a fine not exceeding £100 to be recovered before any Resident Magistrate or two Justices of the Peace in a summary way.

It shall be lawful for every Provincial Auditor to examine upon Oath any witnesses he may think fit touching the matter of such account which Oath he is hereby authorised to administer and every person who shall upon any such examination wilfully and corruptly give false evidence shall be deemed guilty of wilful and corrupt perjury and be liable on conviction to be punished accordingly.

A copy of every account report and observation transmitted by the Provincial Auditor to the Speaker of the Provincial Council shall by such Speaker be laid before the Provincial Council forthwith if it be sitting and if it be not sitting then within three days after the commencement of the next Session.

Whenever it shall appear to the Auditor or Deputy Auditor that any public money has been expended used or taken by any person for any other purpose than the public service such Auditor or Deputy Auditor shall forthwith commence a criminal prosecution against the person wrongfully expending using or taking such money and also on conviction of such person or on his acquittal of the criminal charge if such Auditor or Deputy Auditor shall think fit shall commence and prosecute an action against such person for the recovery of the money so expended used or taken as aforesaid.

Whenever it shall appear to any Auditor or Deputy Auditor that any public money has been expended on the public service without proper authority of law such Auditor or Deputy Auditor shall within one week alter the commencement of the sitting of the Provincial Council next ensuing send to the Speaker of such Council who shall forthwith lay before the Council a full statement in writing of all monies so expended or not accounted for and any person expending public money on the public service without authority of law shall be liable for every such offence to a penalty not exceeding £100 to be recovered summarily on the prosecution of the Provincial Auditor or Deputy Auditor Provided that no such prosecution shall be commenced except upon a Resolution of the Provincial Council passed by not less than three-fifths of the entire number of Members thereof authorising the same and certified to the Auditor or Deputy Auditor by Warrant of the Speaker of the said Council.

All sums of money recovered under this Act shall be paid over to the Treasurer of the Province for the use of the public service thereof.

In any such prosecution or action as aforesaid no other evidence of the right of the Auditor or Deputy Auditor to prosecute or sue shall be required except the production of the Speaker’s Warrant whereby he shall have been appointed And the money in respect of which such prosecution or suit may be instituted may be laid or be alleged to be the property of the said Auditor or Deputy Auditor.

Nothing in this Act contained shall prevent any Provincial Council from passing or the Superintendent from giving the assent of the Governor to any Act to indemnify any person so expending money without authority of law or not accounting as aforesaid or from making appropriation by Act to cover any past unauthorised expenditure And any such Act of Indemnity or subsequent appropriation may in any stage of the proceedings in such action as aforesaid be pleaded in bar and shall operate as a full release and discharge from such action.

Every Warrant for the issue of money from the Treasury of any Province shall before the same is signed by the Superintendent be laid before the Auditor or Deputy Auditor who shall in writing on the face thereof signed by him certify that the amount directed to be paid thereby has been appropriated by Act of Council for the service therein specified or has not been so appropriated or is in excess and if so how much in excess of some appropriation for the specified service.

Section X of the Waste Lands Act 1858 shall be and the same is hereby repealed.

This Act shall continue in operation until the end of the Session of the General Assembly which shall be held next after the 31st day of December 1865.