[13th March, 1878.]

1. Every Education Board shall, during the month of March in the present and every succeeding year, cause its accounts to be made up for the year ending the thirty-first day of December previous, and shall submit the same for audit to the Auditor appointed for the purposes of the said Act, in or for the district for which such Board is constituted.

2. Every such Auditor shall have access to all the books and accounts of the Board and any of its officers, and shall examine the general statement of the receipts and expenditure of the Board, and verify the same with the accounts and vouchers relating thereto, and shall either certify under his hand the same as found by him to be correct, duly vouched, and in accordance with law, or specially report to the Minister of Education holding office for the time being under "The Education Act, 1877," in what respect he finds it incorrect, unvouched, or not in accordance with law.

3. These regulations shall apply to every Education Board constituted prior to or after the coming into operation of "The Education Act, 1877," and shall come into force upon the thirteenth day of March instant.