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17. There has, in recent years, been very little supervision. or direction of the work of the ILO desks, probably because of the considerable background knowledge gained by Miss Swan during the 12 years she has been engaged on this work. The transfer of responsibility for these desks to the Overseas Labour Adviser would be an appropriate time for him, in consultation with the Department of Employment, to consider the minimum level of work necessary to meet the ILO requirement. It would be useful for such an assessment to be made in advance of the appointment of a successor to Miss Swan and we recommend accordingly.
Adviser on Audit and Accounting Matters
J
FEL Carter
18.
Mr Carter, the department's audit and accounting adviser, is employed on a daily fee and subsistence basis. His average attendance in days per month have been
1972 1973
C
3.5 days
5.2 days
1
1974-4.5 days 1975-6.3 days
It was
His contract was for two years in the first instance. renewed for a further two years to the end of 1975 and was then extended to the end of February 1976, pending the outcome of our inspection. The function of the adviser is to assist the Dependent Territories Division to deal with questions of accounting and audit arising in the territories for which they are responsible.
19. Dependent Territories are now responsible for the audit of their own accounts subject to the provisions of Colonial Regulations. The audit report and certificate must accompany and form an integral part of the Statement of Account submitted annually to the Secretary of State. In the case of territories which receive budgetary aid, and/or development aid, the annual statement acts as a voucher in support of the aid given and is, therefore, of direct interest to the ODM. FCO interest arises from the Secretary of State's general responsibility for the good government of Dependent Territories which includes, inter alia, the general oversight of their financial and economic policies and their accounting and audit arrangements.
20. The geographical desks in the Joint departments of the Dependent Territories Division to which the annual Statements of Account are directed may refer them to the Adviser on Audit.
7.
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