papers circulating in the district, and shall also within one month after each audit furnish to each member of the committee a copy of the auditor's report and abstract of accounts.

Article 15.-If the auditor shall be required by the Local Government Board to hold an extraordinary audit, either of the whole or of any portion of the accounts, in addition to the ordinary audit, all the provisions herein contained with reference to the ordinary audit shall, so far as they may be applicable, apply to such extraordinary audit.

Article 16.-The superintendent and the other officers of the committee who by law are liable to account shall attend at the time and place appointed for the audit of their accounts, and shall submit all books and accounts which they are respectively required to keep by this or by any other Order of the Local Government Board, or by the committee, together with all documents and vouchers relating to such books or accounts.

Article 17.--In auditing the accounts, the auditor shall see that they have been kept and are presented in proper form, that the particular items of receipt and expenditure are stated in sufficient detail, and that the payments are supported by adequate vouchers and authority. He shall ascertain whether all sums received, or which ought to have been received, are brought into account, and shall examine whether the expenditure is in all cases such as might lawfully be made. He shall also reduce such payments and charges as he shall deem to be exorbitant, shall surcharge moneys not duly accounted for, or lost by negligence, upon the person who ought to account for the same, or whose negligence or improper conduct has caused the loss, and shall disallow and strike out such payments as are not authorised by law. If the auditor finds that any money, goods, or chattels belonging to the asylum have been purloined, embezzled, wasted, or misapplied, or that any deficiency or loss has been incurred by the negligence or misconduct of any officer or other person accounting, and shall surcharge such officer or person with such amount or value in his account, he shall submit a statement of such surcharge to the committee as soon as he conveniently can do so. The sums so surcharged, disallowed, or struck out, shall be recoverable in the same manner as balances are recoverable under the provisions of the Irish Poor Relief Acts.

Article 18. The auditor shall examine and collate the several books and forms of accounts; and shall ascertain that the several entries correspond with and balance each other, where such balance may be required; but in case of any error caused by inadvertence or accident in any account, he may make the necessary correction or require the officer rendering it to do so, and the auditor shall then deal with the account so corrected.

Article 19.-No erasures shall under any circumstances be made in any of the records or books of account prescribed by this Order; in case it should be found necessary to make an alteration in any entry it must be done by drawing the pen through the figure to be altered and by writing above or beside it the figure that is to take its place. The folios or pages, as the case may be, of all such records or books of account should be numbered consecutively by the printer, and no leaf or leaves of any bound book so numbered shall be removed from the book.

Article 20. The auditor shall receive any objection made by or on behalf of any body or person interested or aggrieved,. against the accounts undergoing audit, or any item or charge therein, or any vouchers or authority for the same; he may, if he thinks fit, require such objection to be put in writing, and shall examine into the merits thereof.

Article 21.-If the auditor shall doubt the correctness of any account, or any item or charge in any account, he may by summons under his hand and seal require any person to attend before him at any audit or adjournment thereof for the purpose of giving any information or evidence upon any matter connected with the accounts of any officer of the committee liable to account, and may make inquiry into any such matter, and may administer oaths, and may examine all such persons upon oath, and may require and enforce the production upon oath of books, contracts, agreements, accounts, maps, plans, surveys, valuations, and writings, or copies thereof, respectively, in any wise relating to such matter, or where the auditor shall think fit, in lieu of requiring such oaths as aforesaid, he may require any such person to make and subscribe a declaration of the truth of the matters respecting which he shall have been or shall be so examined.

Article 22.The personal representatives of an officer accountable under this Order, who dies before the audit of his accounts, shall account, in conformity with the provisions herein contained, in the place of such deceased officer, and all regulations affecting the accounts of such officer shall, as far as may be otherwise lawful, affect the accounts of his personal representatives.

Article 23. The auditor having audited the several accounts shall append his signature and date of audit at foot of the balance sheet.

ANNUAL BUDGET.

Article 24. (1.) At such meeting as the Council shall determine, but not later than the first day of February in each financial year, the committee of every asylum shall prepare an estimate of their liabilities and expenditure to be provided for during the next ensuing financial year by the Council, and a demand for the amount of such estimate

(Form 10), and shall forward a copy of such estimate and demand to the inspectors, and to the Council of each county comprised within the district.

(2.) If any committee shall, at such meeting, neglect or refuse to prepare such estimate and demand, it shall be the duty of the superintendent to prepare and furnish the same within one week after the said meeting.

(3.) The communication by committees to County Councils, and the estimates to be made of their expenditure in each local financial year, and their demands in respect of the same shall be according to Form 10.

(4.) Every County Council upon whom a demand is made as aforesaid shall comply with the said demand at the times and in the manner specified therein.

(5.) The sum payable by a County Council to a committee shall be paid by means of an Order made at a quarterly meeting of the Council, directing their treasurer to transfer the said sum to the credit of the asylum fund in the bank which acts as treasurer to the asylum. After each such meeting, the secretary shall forth with transmit by post to the treasurer of the asylum to whose credit money is so transferred, a notification in the prescribed form.

CAPITATION GRANT RETURNS.

Article 25. The returns on which the claims for capitation grant are based shall be prepared from the records contained in the general register of patients, the register of admissions, and the register of discharges and deaths.

They shall be made out in accordance with the rules or regulations issued, or from time to time to be issued, by the inspectors, with the concurrence of the Local Government Board.

(a.) For the receipt of and Expenditure out of Loans a separate account should be kept with the

Other Receipts.

Loans Received. (a.)

(a.) In order to facilitate the checking of these payments and their totals with the corresponding particulars in the Treasurer's authority for making the payments, Form 4 should be ruled so as to be able to contain the same number of Paying Orders as is contained in one folio of this Statement. If the Payments ordered at any Finance Meeting exceed the number of lines in a folio of this Statement, or in the Treasurer's authority, additional folios of this Statement and additional copies of Form 4 should be used. In each Form 4 so used, the total shown must be the total of the Payments thereby authorised; but in this Statement the totals are to be carried forward so as finally to show the total amount of Payments for the month and the Gross Total, including same, to be carried forward.

(b.) In order to facilitate the checking of the list of Paying Orders outstanding and the reconcilement of the Treasurer's Account, at the close of each half-year, the entries in the column headed "Date when paid by Treasurer" should be made in red ink in case of all Orders issued in respect of expenditure belonging to the half-year, but not paid by Treasurer till after the close of the half-year. The total amounts of all such Orders appearing in the column headed "Total Amount of Sum paid" should be repeated and totalled in the column headed "Orders outstanding at the close of the Half-year." All Orders made at the Finance Meetings held in October and in April, will belong to this category, and will be shown as Orders outstanding at the close of the preceding Half-year.

(c.) For the Receipt and Expenditure out of Loans, a separate account should be opened with the

Treasurer.