Page 42 - index

MUNICIPAL LAW. 41

181. Filling Vacancies. In tlie event of a vacancy by death,
resignation, or otlierwise, the Council may, by by-law, appoint anothei-
person to fill the vacancy for the remainder of tlie year.
IH/J. Duties of Auditors for counties, townships, towns and villages,
shall be to examine and report upon all accounts affecting the coi'poration,
or relating to any matter under its control, for the year ending .'Ust day of
December preceding tlieir appointment.
(a) They shall prepare in duplicate an abstract of receipts and expen-
diture, assets and liabilities of the corporation, and also in duplicate a
detailed .statement of the .same, in such form as the Council directs
yb) They are rerpiired to make a repoi-t on all acco\nits audited l)y
them, and a special report of any expenditure made contrary to law.
((•) Tliey shall also, under a penalty of i<'20 in case of default, ti-ansmit,
by registered letter, a copy of the abstract, and also a copy of the detailed
statement, to the .Secretary of the Hui-eau of Industries, Toronto, and Hie
the other abstract and detailed statement in the office of the Cleric witliin
one month after their appointment, which shall be open to inspection at all
rea.sonable hours to any inhabitant, and who may make copies thereof or
abstracts therefrom.
(d) They shall also make a report upon the value of the securities
given by the Treasurer, the cash balance due fiom the Treasurer to the
municipality and where such balance is deposited, and what secur't' exists
that th(; .same will be available when required by the municipality.
(e) They may in writing refpiire the Treasurer to authorize any bank
or company, with whom the public moneys are deposited, to exhibit the
account to the auditors; ami su-'.h treasurer shall, within twenty-four
hours after de'ivery to him of such re(|uisition, comply therewith ujwn
pain of forfeiture of office.
(/) 'I'he Provincial Tretisurer will retain in his hands all moneys pay-
iW
able to the municipality, if the returns have not been made by the auditors
to th(( Bureau of Industries.
tHli- Auditing Accounts Before Payment. The Council of any
city may, by by-law, provide that the auditors shall audit all accounts
before payment.
184. Auditors to Stamp Vouchers. The auditors, after the exam-
ination of every account, voucher, receipt an<l paid debenture shall stamp,
in indelible letters, thereon the word "audited," and shall also initial the
sam<'; and the municipality shall furnish a suitable stamp and pad for that
purpose.
I8i». Publishing Abstracts. The (!lerk shall publish the auditors'
abstract and report (if any), and also the detaihid statement in such form
as the Council directs; and, in ca.se of a local municipality, to transmit to
the Clerk of the County (^ovnicil a copy of such abstract anil statement,-
who shall keep them on file in his office.
180. Council's Final Audit. The Council shall, upon the report of
the auditors, finally audit and allow the accounts of the Treasurer and