No. 20/1931:

VOCATIONAL EDUCATION (ACCOUNTS, AUDIT AND PROCEDURE) REGULATIONS, 1931.

VOCATIONAL EDUCATION (ACCOUNTS, AUDIT AND PROCEDURE) REGULATIONS, 1931.

WHEREAS it is enacted by sub-section (1) of section 125 of the Vocational Education Act, 1930 (No. 29 of 1930), that the Minister for Education may by order do (amongst other things) the following things, that is to say, make regulations in respect of the accounts of vocational education committees and the audit of such accounts, and make regulations respecting the procedure of vocational education committees in connection with the business imposed on or transferred to them by the said Act.

AND WHEREAS it is enacted by sub-section (2) of the said section 125 that regulations made by the Minister for Education under the said section shall, if and so far as they relate to the following matters, that is to say, the accounts or the auditing of the accounts of vocational education committees, be made only after consultation with the Minister for Local Government and Public Health,

AND WHEREAS the Minister for Education has consulted with the Minister for Local Government and Public Health in regard to such of these regulations as relate to the matters mentioned in the foregoing recital,

NOW, I, JOHN MARCUS O'SULLIVAN, Minister for Education, in exercise of the powers conferred on me by subsection (1) of section 125 of the Vocational Education Act, 1930 (No. 29 of 1930), and of every and any other power me in this behalf enabling do hereby, by this Order, make the following regulations, that is to say :—

1.—(1) These regulations may be cited as the Vocational Education (Accounts, Audit and Procedure) Regulations, 1931.

(2) These regulations shall come into operation on the 1st day of April, 1931.

2.—In these regulations—

the expression " the Minister " means the Minister for Education, the expression " the Department " means the Department of Education,

the expression " the Act " means the Vocational Education Act, 1930 (No. 29 of 1930),

the expression " committee " means a vocational education committee,

the expressions " the chief executive officer " " the treasurer " and " the vocational education fund " in relation to a committee mean respectively the chief executive officer of such committee, the treasurer of such committee and the vocational education fund of such committee.

3.—The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of these regulations in like manner as it applies to the interpretation of an Act of the Oireachtas.

4.—The Minister may from time to time assent to any departure from these regulations.

5.—(1) The several books, forms and other documents specified in these regulations shall be kept by every committee.

(2) No erasures shall in any circumstances be made in any of the said books, and in the event of it being necessary to make an alteration in any entry in any of the said books, such alteration shall be effected by drawing a line through such entry and by writing above or beside it the necessary correction.

(3) The folios or pages as the case may be of the said books shall be numbered consecutively in print, and no leaf or leaves of any bound book as numbered shall be removed from such book.

6.—(1) The several duties assigned by these regulations to an officer of a committee shall be punctually discharged by such officer in accordance with these regulations.

(2) The chief executive officer shall report to the committee failure on the part of any other officer to comply with the foregoing paragraph.

(3) Where any book is required by these regulations to be kept by a committee, the duty of making the appropriate entries in such book shall, unless otherwise expressly provided by these regulations, be a duty of the chief executive officer.

(4) Where an officer of a committee is required by these regulations to sign or verify any document, such document shall be signed or verified by such officer in his own handwriting and not otherwise.

7.—The chief executive officer shall punctually and accurately enter up in the Minute Book minutes in relation to the following matters, that is to say,

(a) all orders and communications received from the Department and from other Departments of State,

(b) any other communications relating to the business of the committee,

(c) all directions given by the committee in relation to any of the aforesaid orders and communications,

(d) the production and examination of all books and accounts which are required by these regulations to be periodically produced, examined and signed,

(e) the reports of any sub-committees of the committee,

(f) the reports of the chief executive officer and other officers of the committee,

(g) the directions given by the committee in relation to any of the aforesaid reports,

(h) all moneys received and paid, and all accounts allowed,

(i) such other matters as are required by these regulations to be entered in the Minute Book,

(j) all other business, proceedings and transactions of the committee at any of its meetings.

8.—The chief executive officer shall within seven days after every meeting of the committee send to the Minister two copies of the minutes of the proceedings of such meeting.

9.—(1) The chief executive officer shall in each month before the eighth day thereof prepare and send to the Minister a statement to be called, and in these regulations referred to as the Monthly Financial Statement, in the Form V4 in the Schedule hereto showing the financial position of the committee on the last day of the preceding month.

(2) Every Monthly Financial Statement shall be considered by the committee at the next ordinary meeting held next after such Statement has been prepared and sent to the Minister.

10.—The chief executive officer shall, when and as often as so required by the Minister or the Minister for Local Government and Public Health, furnish to such Minister such statements in relation to the finances of the committee as such Minister may request.

11.—(1) The vocational education fund of every committee shall consist of two accounts, namely a capital account and an ordinary account.

(2) All receipts by a committee under the heads of account shown in Table II of the form of the Monthly Financial Statement under the heading " Receipts—Ordinary Account " shall be paid into the ordinary account and all payments by a committee under the heads of account shown in Table II of the form of the Monthly Financial Statement under the heading " Payments—Ordinary Account " shall be paid out of the ordinary account.

(3) All receipts by a committee under the heads of account shown in Table II of the form of the Monthly Financial Statement under the heading " Receipts—Capital Account " shall be paid into the capital account and all payments by a committee under the heads of account shown in Table II of the form of the Monthly Financial Statement under the heading " Payments—Capital Account " shall be paid out of the capital account.

12.—(1) All receipts of a committee shall be carried through a book to be called, and in these regulations referred to as, the Financial Statement Book of Receipts, which shall be in the Form V5 in the Schedule hereto to the Ledger of such committee, and all expenditure of a committee shall be carried through a book to be called, and in these regulations referred to as, the Financial Statement Book of Expenditure, which shall be in the Form V6 in the Schedule hereto to the Ledger of such committee in accordance with the following provisions, that is to say,

(a) all receipts and payments which are required by the foregoing regulation to be paid into or out of the ordinary account of such committee shall be entered in the Ledger under accounts classified to correspond with the appropriate heads and sub-heads of account shown in the Table II of the form of Annual Financial and other Statements (being the Form V15 in the Schedule hereto) and with such additional accounts as may from time to time be required by the Minister,

(b) all receipts and payments which are required by the foregoing regulation to be paid into or out of the capital account shall be entered in the Ledger under accounts classified to correspond with the appropriate heads of account shown in Table II of the form of Monthly Financial Statement (being the Form V4 set out in the Schedule hereto) and with such additional accounts as may from time to time be required by the Minister.

(2) The Ledger of every committee shall be entered and posted up in respect of every month immediately after the conclusion of such month.

13.—There shall be kept by every committee a register, to be called the Register of Loans, in the Form V7 in the Schedule hereto in which there shall be entered all necessary particulars of any moneys borrowed by the committee under section 50 of the Act.

14.—(1) Every officer of a committee who receives money on behalf of a committee shall issue to the person paying the same an official receipt bearing an identifying number to be taken from a receipt book provided by the committee for the purpose.

(2) Every such receipt shall set forth the date when the money was received, the amount thereof, the name of the person from whom it was received, the purpose for which it was received, and (in the case of a periodical payment) the period covered thereby.

(3) A carbon copy of every such receipt shall be retained in the receipt book, which shall be so constructed as to provide therefor.

(4) The identifying numbers of receipts shall be consecutive, and on each receipt and carbon copy thereof the identifying number shall appear in print.

(5) The chief executive officer, or other officer deputed by him shall once at least in every month examine, check, and by his signature certify the accuracy of the accounts of every subordinate officer who receives money on behalf of a committee and the amounts lodged or to be lodged in respect of the same.

15.—No payment of any bill or demand against a committee, other than a payment made under the provisions of these regulations relating to special treasurer's advice notes or petty cash payments, shall be ordered at any meeting of the committee unless and until such bill or demand shall have been allowed as legally due either by the committee or by some person specially authorised by it for that purpose, and unless such bill or demand shall have been in the hands of the chief executive officer three clear days at the least before the day of such meeting.

16.—(1) No payments chargeable to the ordinary account of a committee or partly to ordinary account and partly to the capital account of a committee shall be paid directly out of the capital account of such committee.

(2) If any payment ordered at a meeting of a committee includes an item chargeable partly to the ordinary account and partly to the capital account, the following provisions shall have effect, that is to say,

(a) the payment shall be made out of the ordinary account,

(b) there shall be issued at such meeting to the treasurer a direction to transfer from the capital account to the ordinary account a sum equal to so much of the amount of such payment as is chargeable to the capital account, and the treasurer shall make such transfer accordingly,

(c) the sum mentioned in the foregoing paragraph shall be entered under the head of the " Payments—Capital Account " in the Financial Statement Book of Expenditure, and the balance of the said payment shall be entered under the head of " Payments—Ordinary Account " in the said Financial Statement Book of Expenditure.

17.—(1) No payment shall be made by the treasurer out of the vocational educational fund of a committee unless by an order of such committee (to be called and in these regulations referred to as the Treasurer's Advice Note) in the Form V8 in the Schedule hereto.

(2) Every Treasurer's Advice Note relating to payments out of the ordinary account shall be printed on paper differing in colour from Treasurer's Advice Notes relating to payments out of the capital account.

(3) Every Treasurer's Advice Note issued by a committee shall be made at a meeting of such committee and shall be signed by the chairman of such meeting and two members of such committee present at such meeting and shall be countersigned by the chief executive officer.

(4) The members of a committee signing a Treasurer's Advice Note shall before signing it.

(a) satisfy themselves of the correctness thereof,

(b) initial each page of sums payable,

(c) see that such Note is ruled off in such manner as to prevent the addition of any names or amounts to those contained in it at the time of signing,

(d) if any alteration is found necessary to be made in such Note, initial such alteration, and see that it is also initialled by the chief executive officer.

(5) As soon as may be after a person becomes a member of a committee the chief executive officer shall procure and deliver to the treasurer so many specimen signatures of such person as the treasurer may require and shall notify the treasurer when such person ceases to be a member.

18.—(1) A committee may, if it thinks fit, at a meeting held in any month, issue a special Treasurer's Advice Note to provide for the payment of standing salaries or wages of officers or servants or of instalments of loans or of any other periodical payments which fall due at the end of such month.

(2) If no more than one meeting is to be held by a committee in the months of July, August and September in a particular year, a committee may, if it thinks fit, provide for any of the payments mentioned in the foregoing paragraph of this regulation which may fall due at the end of any of the said months in which a meeting is not to be held by the issue of a special Treasurer's Advice Note in respect of such payments at the last ordinary meeting held before the first day of such month.

(3) A special Treasurer's Advice Note shall not be used except in the cases mentioned in this regulation.

(4) Every special Treasurer's Advice Note shall contain an intimation to the treasurer that no payments shall be made in respect of it before the date specified therein.

(5) The particulars contained in a special Treasurer's Advice Note shall be entered in the Financial Statement Book of Expenditure for the month to which the payments specified in such Advice Note relate.

19.—(1) The treasurer shall on receipt of a Treasurer's Advice Note check the aggregate of the amounts specified therein payable to the several parties named therein with the amount set forth in the body of such note as the total sum payable on such note and ascertain if the said aggregate agrees with the said total sum.

(2) The treasurer shall refuse to act on a Treasurer's Advice Note on which an erasure has been made.

(3) The treasurer may refuse to act on a Treasurer's Advice Note which

(a) is not in the Form V.8 in the Schedule hereto, or

(b) is erroneous in any respect, or

(c) presents the appearance of having been tampered with.

(4) In case the treasurer refuses to act on a Treasurer's Advice Note, such refusal must be made before any money is paid on foot of it.

(5) Where the treasurer refuses to act on a Treasurer's Advice Note he shall forthwith notify such refusal to the chief executive officer.

(6) The treasurer shall enter in the appropriate column of every Treasurer's Advice Note, the date on which he makes any payment specified in such Note.

(7) The treasurer shall retain custody of every Treasurer's Advice Note issued to him in respect of which he makes payment and shall not deliver or entrust such Note to any person unless specially authorised in that behalf by the Minister or the Minister for Local Government and Public Health, but shall retain such Note until he is required by the auditor appointed by the Minister for Local Government and Public Health to deliver them to such auditor and upon such requisition shall deliver such Note to such auditor.

20.—(1) After every meeting of a committee at which a Treasurer's Advice Note is made, the chief executive officer shall prepare and sign in favour of every person whose name is included as a payee in such Note an order (to be called and in these regulations referred to as a Paying Order) in the Form V9 in the Schedule hereto for payment to such person of the amount set out in such Treasurer's Advice Note as payable to him, and shall forthwith deliver or transmit by post to such person such Paying Order.

(2) A Paying Order for a sum in favour of a person whose name is entered as a payee in a special Treasurer's Advice Note shall not be delivered or transmitted to such person so as to come into the hands of such person before the day specified in such special Treasurer's Advice Note as the day for payment of such sum.

(3) Every Paying Order shall be printed on paper of a colour similar to that of the corresponding Treasurer's Advice Note, and a separate series of consecutive printed numbers shall be assigned to Paying Orders issued for each account.

21.—(1) If for any reason it becomes necessary to cancel a Paying Order, the chief executive officer shall notify the treasurer immediately of such cancellation, and the treasurer shall make the appropriate cancelling entry in the corresponding Treasurer's Advice Note.

(2) Where a cancellation of a Paying Order relates to a payment passed in a current local financial year, such cancellation shall be brought to account in red ink as a deduction in the Financial Statement Book of Expenditure.

22.—Every Treasurer's Advice Note issued by a committee to its treasurer shall be an authority to such treasurer to pay every amount specified in such Note on presentation of the corresponding Paying Order for such amount duly issued and completed.

23.—(1) A committee may authorise its chief executive officer or any other officer to do either or both of the following things, that is to say—

(a) make on behalf of the committee payments for purposes specified by the committee not exceeding in the case of any one payment five pounds and

(b) make, in cases of urgency and on his own authority, payments on behalf of the committee of amounts not exceeding in the case of any one payment five pounds

Any officer authorised under this paragraph is in these regulations referred to as a sub-accounting officer and any payment authorised under this paragraph is in these regulations referred to as a petty cash payment.

(2) For the purpose of enabling a sub-accounting officer to make petty cash payments the committee may from time to time include in a Treasurer's Advice Note such sums payable to such sub-accounting officer as the committee thinks fit and the chief executive officer shall issue Paying Orders in conformity with such entries in such Advice Note.

(3) The chief executive officer shall keep a Petty Cash Book to which there shall be transferred from the Financial Statement Book of Expenditure the amount of any Paying Orders drawn in pursuance of the foregoing paragraph.

(4) Every sub-accounting officer, other than the chief executive officer, in favour of whom any Paying Order is drawn under this regulation shall at the end of each month furnish to the chief executive officer a detailed statement with vouchers of his expenditure in respect of petty cash payments during such month, and the chief executive officer shall check such statement and enter particulars thereof in the Petty Cash Book after the statement of his own expenditure in respect of petty cash payments for the same month.

(5) The Petty Cash Book shall be closed at the end of each month and the total amount expended in each month by way of petty cash payments shall be classified according to the heads and sub-heads of account shown in the Financial Statement Book of Expenditure and the several amounts so classified shall be transferred to the appropriate heads and sub-heads of account in the Financial Statement Book of Expenditure and brought to account along with the other expenditure for such month.

(6) There shall be opened in the Ledger for each sub-accounting officer an account in which such sub-accounting officer shall be debited with the amounts of Paying Orders issued in his favour and in which he shall at the end of each month be credited with the total amount spent by him in respect of petty cash payments during such month and duly vouched by him.

(7) The Petty Cash Book shall be examined by the committee at each meeting and shall be initialled by the chairman.

(8) Before including any sum in favour of a sub-accounting officer in a Treasurer's Advice Note under this regulation the committee shall take care that the amount specified in such Note is not in excess of the estimated amount required by such officer for petty cash payments until the next ensuing meeting of the committee.

24.—(1) The chief executive officer of every committee shall at the end of each month obtain from the treasurer in respect of the ordinary account and the capital account a separate statement to be called, and in this regulation referred to as, the Treasurer's Monthly Statement of all moneys paid into or out of the vocational education fund during such month, and containing the following particulars, that is to say :—

(a) in respect of every payment into such fund, the name of the person or body making such payment, the amount thereof and the date on which such payment was made,

(b) in respect of every payment out of such fund, the name of the person to whom such payment was made, the amount thereof, the number of the paying order on foot of which such payment was made and the date on which such payment was made.

(2) Every Treasurer's Monthly Statement shall be ruled off and balanced up to and including the last day of the month to which it relates.

(3) No entries or alterations shall be made in a Treasurer's Monthly Statement by any person other than the treasurer, and any alteration therein by the said treasurer shall be duly authenticated.

(4) The chief executive officer of every committee shall lay the Treasurer's Monthly Statement before such committee at the meeting of such committee held next after he obtains such statement and the chairman of such meeting shall sign such Statement as evidence that it has been so laid before such committee.

(5) The chief executive officer shall enter from every Treasurer's Monthly Statement in the proper column of the Financial Statement Book of Expenditure the date on which each payment mentioned in such Statement was made by the treasurer as shown in such Statement.

25.—(1) No goods to be supplied or works to be done shall be ordered by any officer without specific authority from the committee except in cases of urgency, and in such cases the matter shall be reported in detail to the committee at its next meeting.

(2) A Requirement Book in the Form V10 in the Schedule hereto shall be provided in which the committee shall give the authority from time to time for the ordering of goods to be supplied or work to be done as hereinbefore provided.

(3) Where an officer of a committee is authorised to issue orders on its behalf for stores, other articles, repairs or works, he shall do so by means of an order, bearing an identifying number and taken from the Order Check Book provided by the committee for the purpose, and every Order Check Book shall be in the Form V11 in the Schedule hereto.

(4) A carbon copy of every such order shall be retained in the Order Check Book, which shall be so constructed as to provide therefor.

(5) The identifying numbers of orders shall be consecutive and on each order and carbon copy thereof the identifying number shall appear in print.

26.—Every committee shall for each permanent centre of instruction and for each set of equipment used for the purposes of itinerant teaching cause to be kept under the supervision of the chief executive officer a book, to be called and in these regulations referred to as a Stock Book, in the Form V12 in the Schedule hereto containing records of all furniture, machinery, teaching equipment and all other similar property of the committee.

27.—(1) Every committee shall in the month of September in every year cause stock to be taken of all furniture, machinery, teaching equipment and all other similar property in possession of the committee as on the previous 31st day of August, and for that purpose shall depute one of its officers (in this regulation referred to as the stock-taker) to discharge the duty.

(2) The stock-taker shall enumerate and enter on lists drafted on the same lines as the Stock Book the several articles found by him in serviceable condition, the several articles which he regards as worn out and the several articles which are missing.

(3) The several articles which the stock-taker regards as worn out shall forthwith be placed in a store for condemned stock.

(4) When the stock-taking is finished, the completed lists duly certified by the stock-taker shall be delivered to the chief executive officer who shall thereupon demand from the other officers and the servants of the committee any explanations which he may deem necessary in connection therewith.

(5) The chief executive officer shall submit to the committee a report on each stock-taking and shall incorporate in such report his recommendations thereon, particularly with regard to missing and worn-out articles and to any explanations as aforesaid received in connection with the stock-taking from the other officers and the servants of the committee, and the committee shall take on the said report such action as it may consider necessary.

(6) The committee shall examine any articles which the chief executive officer has recommended to be condemned and shall return to stock or condemn the same as in the exercise of its judgment it thinks fit.

(7) Entries shall be made forthwith on the minutes of proceedings of the committee recording the descriptions and numbers of all articles ordered to be condemned which shall then be sold or destroyed under the supervision of the chief executive officer so that they may not be returned to stock.

(8) The chief executive officer shall be responsible for the safe custody of all articles deposited in the store for condemned stock pending such sale or destruction and he shall at all times retain the key of such store.

(9) The requisite entries shall be made in the Stock Books to bring them into conformity with the certified stock lists and the committee's decisions thereon.

28.—The chief executive officer of a committee for a county vocational education area as soon as he receives from a member of such committee or from a member of a sub-committee thereof to the members of which the Minister has authorised the payment of contributions under section 22 of the Act the address at which such member ordinarily resides, shall enter the same in the Register of Members' Addresses which shall be in the Form V13 in the Schedule hereto and shall also enter therein the other particulars required by the said Form and the amount of the contribution payable to such member in respect of each meeting he attends at the ordinary place of meeting of the committee or the sub-committee, as the case may be.

29.—(1) At each meeting of a committee for a county vocational education area or of such a sub-committee thereof as is mentioned in the preceding regulation an Attendance Register which shall be in the Form V14 in the Schedule hereto shall be available for the signature of each member at the door of the room where the meeting is held.

(2) At the close of each period of twelve months ending on the 30th day of June in each year the chief executive officer shall ascertain from the Attendance Register or Registers the number of meetings during such period at which such member is to be deemed to have attended, shall enter the same in the appropriate column and shall certify such number by his signature.

30. Every committee shall arrange that bills of costs shall be furnished not less frequently than once in each local financial year in respect of all completed business transacted by any solicitor on behalf of the committee, each such bill of costs being accompanied by a Form of Requisition for Taxation addressed to one of the Taxing Masters of the High Court.

31.—The fidelity bonds of officers of a committee who are or may be required to give security shall be lodged with the treasurer.

32.—The accounts of every committee shall normally be audited for each local financial year.

33.—(1) The chief executive officer shall close the accounts of all receipts and payments by the committee for a local financial year on the 31st day of March of such year.

(2) Within four weeks after the close of a local financial year, the chief executive officer shall prepare from the accounts for such year the Annual Financial and other Statements for such year in the Form V15 in the Schedule hereto and shall forward copies of such Statements duly certified, signed and dated by him to the Minister and to the Minister for Local Government and Public Health.

34.—Notice in the Form V16 in the Schedule hereto of the time and place appointed by the auditor for auditing the accounts of a committee shall be given to the chief executive officer of the committee who shall, upon receiving such notice, give notice of the date, time, and place appointed by the auditor for auditing the accounts of such committee, in the following manner, that is to say,

(a) by giving notice in writing of the said date, time and place to each member of such committee and to the treasurer of such committee,

(b) by causing to be inserted on a date prior to the date appointed for such audit in one or more newspapers circulating in the vocational education area of such committee notice in the Form V17 in the Schedule hereto of the said date, time and place,

(c) by causing to be exhibited on the outer gate or door of the place of meeting of such committee seven days before the date appointed for such audit a copy of the notice specified in the foregoing sub-paragraph and by keeping the same so exhibited during such seven days,

(d) by giving due notice in the Form V18 in the Schedule hereto to the several other accounting officers of such committee.

35.—The chief executive officer shall, seven clear days before the day appointed for auditing the accounts of the committee, deposit the Annual Financial and other Statements, books, vouchers, and other documents relating to the accounts for inspection in the offices of the committee, and shall permit the same, after they have been so deposited and before the day appointed for the audit, to be inspected, and, if it be desired, copied by all persons interested during office hours when the committee shall not be sitting.

36.—(1) The chief executive officer and the officers of a committee who by law are liable to account to the auditor shall attend when required at the time and place appointed for the audit of the accounts, and shall submit to him all books and accounts which they are respectively required to keep by these regulations or any direction of the Minister, or by the committee together with all documents and vouchers relating to such books and accounts.

(2) At the close of the audit the chief executive officer shall prepare and verify so many fair copies of the Annual Financial and other Statements as the auditor may require and shall submit the same to the auditor.

37.—If the auditor be unable from illness or other sufficient cause to hold the audit upon the day appointed or to complete an audit which has been opened by him, the audit may, if the Minister for Local Government and Public Health thinks fit, be held or completed by such other auditor as the said Minister may designate for the purpose. The audit so held on the day appointed or completed by the auditor so designated, and any action taken or thing done by such auditor shall be as valid and effectual for all purposes as if held, completed, taken or done by the auditor who originally issued the notice of audit.

38.—If the auditor, for any reason, finds it necessary or desirable to adjourn the audit, he may adjourn it to some specified date, or otherwise as he may think fit, and any action taken or thing done by the auditor on any day or days on which the audit is resumed shall have the same force and be as effectual as if taken or done by him on the day originally named for the holding of the audit.

39.—If the auditor finds that any deficiency or loss has been incurred by the negligence or misconduct of any member or officer of a committee, or that any sum which ought to have been brought into account by such officer was not so brought into account, and in pursuance of section 20 of the Local Government (Ireland) Act, 1902 as applied by sub-section (1) of section 58 of the Act charges against such member or officer the amount of such deficiency, loss or sum, the chief executive officer shall, if so required by the auditor in writing, send as soon as he conveniently can, by post or otherwise, a statement of such deficiency, loss, or sum to such member or officer and to each other member of the committee.

40.—The chief executive officer shall deliver, or send by post or otherwise, to each person against whom the auditor makes any surcharge or charge a copy of the certificate of disallowance and surcharge or charge within twenty-four hours after the making of the surcharge or charge.

41.—In case of any error in any account, whether occurring in the accounts for the period under audit or in a previous period, caused in the opinion of the auditor by inadvertence or accident, he may make or cause to be made the necessary correction, and may then deal with the account so corrected, or he may direct that the correction shall be made in the accounts of a subsequent year.

42,—Any objection made by or on behalf of any person interested or aggrieved against the inclusion in or omission from the accounts undergoing audit of any item or to any voucher or authority for the same, may be made to the auditor, who may, if he thinks fit, require such objection to be put in writing. A copy of the decision of the auditor upon such objection shall, within twenty-four hours after the auditor has given his decision in writing, be sent by the chief executive officer to the person making such objection. If the auditor shall not have given his decision in writing, the chief executive officer shall, within twenty-four hours after the completion of the audit, send to the person making the objection a written notification, informing him of the decision of the auditor, whether allowing or disallowing the item objected to.

43.—An audit shall be deemed to be completed and closed when the auditor having audited the several accounts shall have appended his signature with the date thereof at the foot of the balance sheet in the book of account of the committee.

44.—(1) When the chief executive officer has received from the Minister for Local Government and Public Health a copy of the auditor's report and a copy of the Annual Financial and other Statements he shall lay the same before the committee at its next meeting and shall forthwith after such meeting publish a notice in the Form V19 in the Schedule hereto of the completion of the audit in some one or more of the public newspapers circulating throughout the Vocational Education area; and shall furnish without charge to the proprietor or editor of any newspaper who may apply for the same and to each member of the committee a copy of the auditor's report and a copy of the Annual Financial and other Statements; he shall also furnish a copy of the report and a copy of the Annual Financial and other Statements to any person who applies for the same and pays therefor to the committee the sum of sixpence.

(2) If the Minister shall so direct the committee shall publish the auditor's report in a newspaper circulating throughout the Vocational Education area.

45.—Where the Minister for Local Government and Public Health in pursuance of section 21 of the Local Government (Ireland) Act, 1902 as applied by sub-section (1) of section 58 of the Act requires an extraordinary audit to be held of the accounts of any committee or of any officer thereof, the three days' notice required by that section to be given by the auditor shall be forthwith published so far as may be possible in the manner directed by regulation 34 of these regulations and the provisions contained in these regulations with reference to the ordinary audit shall, so far as they may be applicable, apply to such extraordinary audit.

46.—(1) The procedure on an appeal to the Minister under the enactments mentioned in sub-section (1) of section 58 of the Act as applied by that sub-section against an allowance, disallowance, surcharge, or charge made by an auditor shall be as follows:—

(a) the appellant must apply to the auditor, within fourteen days after the day on which such allowance, disallowance, surcharge, or charge was made, to state in writing at the foot of the account in connection with which such allowance, disallowance, surcharge, or charge was made his reason for making such allowance, disallowance, surcharge, or charge;

(b) the appellant shall, within six weeks after the date on which the allowance, disallowance, surcharge, or charge was made, send to the Minister a notice of appeal in the Form 20 of the Schedule hereto;

(c) the appellant shall send to the Minister, with the said notice of appeal, a copy of the reasons so stated as aforesaid by the auditor, and also, in the case of a disallowance, surcharge, or charge, a copy of the auditor's certificate.

(2) Every notice of appeal under the foregoing sub-paragraph shall be signed by the appellant and shall contain an explicit statement of the grounds on which the appeal is made, together with a full statement of all the facts and circumstances on which the appellant relies in support of his appeal.

Given under my Seal of Office this 16th day of April, 1931.

J. M. O'SULLIVAN,

Minister for Education.

Form V. 4.

VOCATIONAL EDUCATION ACT, 1930 .

..........................................VOCATIONAL EDUCATION COMMITTEE

MONTHLY FINANCIAL STATEMENT.

For....................................19......

(To be furnished to the Minister not later than the seventh day after the end of each month.)

TABLE (I.)—ABSTRACT OF ACCOUNTS.

RECONCILEMENT.

TABLE (II.)—STATEMENT EXPLANATORY OF THE FOREGOING ACCOUNT.

I hereby certify that the figures shown in Tables (I.) and (II.) of this Form are correctly abstracted from the Books and Accounts of the ............................................................ ............... Vocational Education Committee.

Dated this...................day of......................................................19......

............................................................ Chief Executive Officer.)

Considered by the above-named Committee at its meeting held on the............day of....................................19......and approved.

............................................................ ..................Chairman.

NOTES.

(a) Here insert the number of the folio of the Ledger at which the total amount of receipts for this month is debited to Treasurer.

(b) In this and following columns insert the Nos. of the respective folios of the Ledger at which the total amount of receipts for this month, under each head is credited to the proper Account named at the top of the column.

(c) Insert name of Vocational Education Committee.

CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER.

I hereby certify that the foregoing Statement is correct, and that the several Totals therein shown have been credited or debited, as the case may be, to the proper account, at the folios of the Ledger specified in each case.

Dated this..........day of........................19....

..........................................Chief Executive Officer.

(c)............................................................ ..................

CERTIFICATE OF CONFIRMATION.

I hereby certify that the foregoing was this day submitted to, examined, and confirmed by the ....................(c)......................................at its meeting held this day.

Dated this............day of........................19....

Chairman of the Meeting.............................................

NOTES.

(a.) In order to facilitate the checking of the list of Paying Orders outstanding, and the reconcilement of the Treasurer's Balance, at the close of each Account, 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 during the period, but not paid by Treasurer till after the close of the Account.

(b.) Here insert folios of the Ledger at which the " Total amount of Payments for this Month " is credited to Treasurer.

(c.) In this and following columns insert in this space the numbers of the respective folios of the Ledger at which the " Total amount of Payments for this Month " under each head is debited to the proper Account.

(d.) Insert name of Vocational Education Committee.

CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER.

I hereby certify that the forgoing Statement is correct, and that the several Totals therein shown have been credited or debited, as the case may be, to the proper Accounts, at the folio of the Ledger specified in each case, and that the Treasurer's Advice Note for making the above payments was signed by the following :—

............................................................ .......................Chairman.

Dated this......day of............19....     .....................................Chief Executive Officer.

CERTIFICATE OF CONFIRMATION.

I hereby certify that the foregoing was this day submitted to, and examined and confirmed by the ................................(d.) at its meeting held this day.

Dated this.........day of...........................19....

...........................................Chairman of the Meeting.

Form V. 7.

VOCATIONAL EDUCATION ACT, 1930 .

REGISTER OF LOANS.

(To be kept by the Chief Executive Officer).

Form V. 8.

VOCATIONAL EDUCATION ACT, 1930 .

TREASURER'S ADVICE NOTE.

This Advice Note is to be retained by the Treasurer, and is not to be delivered to any person but the Auditor, except by the express authority of the Minister, or the Minister for Local Government and Public Health.

NOTES.

(a) Insert name of Vocational Education Committee.

(b) Here the name of the Account should be printed, e.g., " Ordinary," " Capital,"

To prevent confusion, paper differing in colour should be used for the Treasurer's Advice Note with the appropriate Paying Orders for each account open with the Treasurer.

FORM V. 9.

VOCATIONAL EDUCATION ACT, 1930

PAYING ORDER.

..................(a) Account.                    Order No.............(b)............

(This document must be presented through a bank.)

(Here insert the name of the Vocational Education Committee)......................................

Offices..........................................

Offices.....................

The........................Bank........................Branch, the Treasurer of the ........................of......................., is hereby authorised to pay to you the sum of.....................pounds.....................shillings.....................pence in respect of........................(purpose or service in respect of which payment is made)............................................................ .............................

_______________________________________________________________________

I acknowledge receipt of the above amount.

.

NOTES.

(a) Here the name of the Account should be printed, e.g., " Ordinary," " Capital."

(b) The orders for a financial year should be numbered consecutively in print.

FORM V. 10.

VOCATIONAL EDUCATION ACT, 1930 .

REQUIREMENT BOOK.

To remain in the custody of the Chief Executive Officer, and by him to be submitted to the Vocational Education Committee for its authority to issue orders ; each Decision (column 6) to be authenticated by the initials of the Presiding Chairman in Col. 7 and his signature at foot of page. A separate page (or pages if necessary) to be used for each Meeting.

The [  ] at its Meeting held this day hereby authorises the foregoing articles to be ordered or work to be done as indicated in column 6 and initialled by me in Column 7.

Dated this...............day of..................................................19......

........................................................Presiding Chairman.

FORM V. 11.

VOCATIONAL EDUCATION ACT, 1930 .

ORDER CHECK BOOK.

INSTRUCTION TO BE PRINTED ON THE COVER OF THE ORDER CHECK BOOK.

This Book shall be used by every Officer authorized by the Vocational Education Committee to issue Orders on its behalf for all orders to be given by him for stores, other articles, repairs, or work, details of which are to be set out on the Order and a carbon copy thereof kept. The Order when signed by the proper Officer shall, together with the form of Invoice, be issued to the Tradesmen or other person dealt with or employed. The Invoice having been filled up by the Tradesman or other person shall be furnished with the goods when delivered or when the work is executed. In case of partial completion only of the Order an advice note of the quantity of goods delivered or the work executed shall be sent therewith and shall bear the same number; the Invoice to be sent when the Order is fully executed.

†Insert in these spaces the names of the Tradesman, the Goods to be supplied, and the places at which they are to be delivered, or the work to be done as the case may be.

FORM V. 12.

VOCATIONAL EDUCATION ACT, 1930 .

............................................................ .........................Vocational Education Committee.

STOCK BOOK.

(a) The stock book to be so arranged that the same book may be used for several periods of Stock-taking.

FORM V. 13.

VOCATIONAL EDUCATION ACT, 1930 .

REGISTER OF MEMBERS' ADDRESSES.

VOCATIONAL EDUCATION COMMITTEES FOR COUNTY VOCATIONAL EDUCATION AREAS AND AUTHORISED SUB-COMMITTEES THEREOF.

CERTIFICATE OF CHIEF EXECUTIVE OFFICER.

(To be made at close of each year).

I hereby certify that the foregoing particulars and calculations are correct to the best of my knowledge and belief.

Dated this............day of.......................................19......

...........................Chief Executive Officer

..........................................Vocational Education Committee

Form V. 14.

VOCATIONAL EDUCATION COMMITTEE.

MEMBERS' ATTENDANCE REGISTER.

Vocational Education Committees for County Vocational Education Areas and authorised Sub-Committees thereof.

Year ending the last day of....................................19......

CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER.

I hereby certify that to the best of my knowledge and belief the foregoing statement of the number of attendances of each member in this year is correct.

Dated this...............day of.............................................19......

....................................Chief Executive Officer.

......................................................Vocational Education Committee

* A sufficient number of these sections to be provided.

FORM V. 15

VOCATIONAL EDUCATION ACT, 1930 .

ANNUAL FINANCIAL AND OTHER STATEMENTS FOR THE YEAR ENDED THE 31ST MARCH, 19......

(Duly completed copies of this Form to be sent to the Minister for Education and to the Minister for Local Government and Public Health within four weeks after the close of the year).

TABLE (I.)—ABSTRACT OF ACCOUNTS.

RECONCILEMENT.

TABLE (II).—STATEMENT EXPLANATORY OF THE FOREGOING ACCOUNT

A.—ORDINARY ACCOUNT

TABLE (II.)—STATEMENT EXPLANATORY OF THE FOREGOING ACCOUNT—Continued.

B.—CAPITAL ACCOUNT.

CERTIFICATE OF CHIEF EXECUTIVE OFFICER.

I hereby certify that the figures shown in Table (I.) and (II.) of this Statement are correctly abstracted from the Books and Accounts of the Committee.

Dated this...............day of..........................................19......

............................................................ .............

Chief Executive Officer.

CERTIFICATE OF AUDITOR.

I hereby certify the foregoing to be a true Abstract of the Accounts of the above-named Committee for the year ended the...............day of.............................................19......

Dated this............day of.......................................19......

............................................................ .......................................

Local Government Auditor.

TABLE (III).—STATEMENT SHOWING THE CASH ASSETS AND LIABIITIES OF THE COMMITTEE ON THE 31ST MARCH,..........

TABLE (IV.)—RETURN OF INSURANCE OF PROPERTY AGAINST DAMAGE BY FIRE.

TABLE (V.)—NAMES AND SALARIES OF THE SEVERAL OFFICERS OF THE COMMITTEE, WITH PARTICULARS AS TO THE FIDELITY BONDS OF SUCH OF THE OFFICERS AS ARE REQUIRED TO GIVE SECURITY.

Cols. 1 to 9 to be filled by the Chief Executive Officer.

TABLE (VI.)—EXPLANATORY STATEMENT OF THE LOAN ACCOUNTS AT THE CLOSE OF THE YEAR (INCLUDING LOANS TRANSFERRED UNDER SECTION 97 OF THE ACT.)

(Note.— The figures required for the several columns of this Table are to be calculated by the Chief Executive Officer each year. The Claims made for repayment of Principal and Interest by a Lender shall also be examined, and if found correct shall be so certified by the Chief Executive Officer. Should any such claim appear to be erroneous, the Chief Executive Officer shall forthwith on receipt thereof communicate with the Lender and have it corrected so far as may be necessary before putting it forward for payment).

CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER.

I hereby certify that the statements contained in Tables (III),(IV),(V), and (VI) of this Form are correct.

Dated this ............day of ........................................19.......

................................Chief Executive Officer.

Examined and found correct.  Dated this............day of....................................19.....

................................Local Government Auditor

FORM V. 16.

VOCATIONAL EDUCATION ACT, 1930 .

AUDITOR'S NOTICE OF APPOINTMENT.

(Name of Vocational Education Committee)..............................

Department of Local Government and Public Health,

...................................................

.............................................

...... day of....................19...

In pursuance of the Vocational Education (Accounts, Audit and Procedure) Regulations, 1931, I hereby give you notice that I shall attend at.....................on......day of the.....................of........................at.........o'clock, for the purpose of auditing the accounts of the.............................and I hereby require you to attend at the time and place above-mentioned, then and there to produce all books and accounts relating to the said............................duly made up and balanced to the close of the last financial period.

I have also to request that you will inform the..............................of this appointment at its next meeting, that you will duly publish a notice of this appointment in the manner prescribed in the said Regulations, and that you will forthwith intimate this appointment to the Members and Treasurer of the said Committee, and also to the several other accounting officers.

You will please acknowledge the receipt of this notice and transmit to me at the above address a copy of the newspaper containing the advertisement.

............................................................ .....

Local Government Auditor.

To the Chief Executive Officer,

.................................................

Form V. 17.

VOCATIONAL EDUCATION ACT, 1930 .

NOTICE PUBLISHING TIME AND PLACE OF AUDIT.

(Name of Vocational Education Committee)..............................

Notice is hereby given that the Audit of the Accounts of the above-named Committee for the financial period ended the.........day of...........................19......, will be opened in the.....................by..........................Local Government Auditor, on the.........day of.............................., 19...... at the hour of............ o'clock, when and where objections to any matter contained in the said several Accounts will be heard. The Accounts will be open during office hours, for seven days before the Audit, to the inspection of all persons interested.

Dated the.........day of...................................., 19.........

............................................................ 

Chief Executive Officer.

FORM V. 18.

VOCATIONAL EDUCATION ACT, 1930 .

NOTICE TO ACCOUNTING OFFICERS OF THE COMMITTEE AS TO TIME AND PLACE OF AUDIT.

(Name of Vocational Education Committee)..............................

.........day of...............19......

In pursuance of the Vocational Education (Accounts, Audit and Procedure) Regulations, 1931, I hereby give you notice that the Audit of the Accounts of the.............................will be opened on the............day of........................... 19......, in the..............................at the hour of.................................by..................................Local Government Auditor. Accounting Officers are required to attend at the time and place above-mentioned, then and there to produce all books, accounts, and vouchers relating to their duties as such Accounting Officers.

............................................................ 

Chief Executive Officer.

To Mr.......................................................

*............................................................ .....................

of the above-named Committee.

* Here insert name of office held.

Form V. 19.

VOCATIONAL EDUCATION ACT, 1930 .

NOTICE OF COMPLETION OF AUDIT.

(Name of Vocational Education Committee)..................

Notice is hereby given that.................................... Local Government Auditor has audited the Accounts of the.......................................for the period ended the...............day of.......................................... 19......and has reported to the Department of Local Government and Public Health thereon.

A copy of the Auditor's Report and of the Abstract therein referred to can be obtained at this Office during office hours by any person applying for same and paying therefor the sum of sixpence.

Dated this...........................day of................................19...

............................................................ ...

Chief Executive Officer.

Offices

....................................

....................................

FORM V. 20.

VOCATIONAL EDUCATION ACT, 1930 .

APPEAL AGAINST ALLOWANCE, DISALLOWANCE, SURCHARGE OR CHARGE.

Name of Vocational Education Committee...............

In pursuance of the provisions of Section 12 of the Local Government (Ireland) Act, 1871, as amended by the Local Government Board (Ireland) Act, 1872, and as applied by sub-section (1) of Section 58 of the Vocational Education Act, 1930 , I [or We], the undersigned, hereby apply to the Minister for Local Government and Public Health to inquire into and to decide upon the lawfulness of the reasons stated by the Auditor...........................for making the allowance of the sum of £..................... hereinafter mentioned [or for making the Surcharge or Charge of which a copy is enclosed], at his audit of the accounts of the above-mentioned Committee for the period ended the...............day of..............................19......

Here should follow a full statement (which may be conveniently arranged in numbered paragraphs) of all the facts and circumstances which an appellant may desire to lay before the Minister in support of the appeal. The grounds upon which the appeal is made should be explicitly set out, and it must appear that an appellant is a person aggrieved by the decision of the auditor, as, for example, in the case of a surcharge, by being surcharged.]

Dated the...............day of........................ 19......

(Signed),..............................