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4. But when we come to the proposal that the Colonial Accounts are to be audited in London, I can only say that it is a reversion to the system which gave rise to so much reasonable objection before the year 1870, a reversion for which I fail to see any sufficient justification. The London Audit system was deliberately abandoned, after the fullest consideration, and it cannot be said that the Local Audit then introduced has not worked well and inexpensively. Many improvements have been suggested and carried out (especially by Sir W. MARSH) since the Audit Office was placed on its present footing. I myself have been able to suggest some such improvements, and I hope to suggest more. I will venture to say that waste, dishonesty, and peculation have been made as difficult in this Colony as it is possible to make them.
5. If the scheme for the revival of an Imperial Audit be carried out, the old burden of having to make out paysheets, vouchers, &c. in triplicate, will again be imposed on all the Departments. As the late Mr. STEWART pointed out, more clerical assistance will be necessary. But besides this, I would urge as strongly as I can, that all this clerical labour is not really Public Business at all, but a mere hindrance to Public Business, and too often a sheer waste of tine. To illustrate what I mean by an example. The business of the Post Office is the transmission of correspon- dence. All time spent in arrangements for the drawing of salaries, in making out vouchers, and accounting for petty expenses, is, from a Postal point of view, time wasted. The ideal system would be that each officer (as in a Bank) should have a cheque for his salary handed him on the first of the month, without even having to sign a receipt for it. If the Department could have its contingent wants, repairs, lighting, petty expenses, &c., provided in the same automatic way, it would then be free to give its whole attention to its proper business. Of course I am aware that every Department must devote some time to subsidiary business, which does not contribute to its usefulness in its special line, but the object should be to mini- mise these inevitable hindrances, not to increase them.
6. The taxpayer is very little benefited by the fact that the Assistant Post- master General, or the First Clerk is at his desk explaining at some length why one pane of glass cost ten cents to replace, and another fifteen; or why it is neces- sary to burn an oil lamp at the foot of a dark staircase, though the rest of the building is lighted with gas. But he is benefited if the Officer, instead of spending time on these vexatious minutiæ, is diligently superintending the despatch of a mail, or planning or reporting on some scheme for the improvement of the Postal Service. Even if there had been some petty overcharge, and it were recovered (if it can be said to be recovered in view of the stationery and time expended) the benefit to the taxpayer is infinitesimal compared with that secured by an un- hampered performance of public duty.
7. For it is to microscopic points of the kind cited that an Auditor ten thou- sand miles away from the scene of expenditure must necessarily address himself. An Auditor at that distance seldom if ever finds out anything big, unless he detects some glaring error which would equally have been detected locally. A person who plans a system of fraud of course takes care to have everything in order on paper. And it is within the experience of everybody who knows any- thing about the subject that public money may be wasted to any extent, but so long as the waste is according to rule an Auditor at a distance will never find it out. I am not sure that the distant Audit system does not even lead to extrava- gance. I have known Officers refuse to substitute an economical method for an expensive one, because it would lead to an Audit Query and a long correspondence. The Audit Office, they said, was accustomed to sanction the higher amount, and would pass it, whereas any change would at once lead to enquiry.
8. I do not observe that the Imperial Audit in the cases of the Consular, Military, and Naval Services leads to more economy than is practised in this Colony. There is a good deal of what may be called expensive parsimony and niggardliness about all three services, and of course if money cannot be obtained it cannot be spent. But when funds are obtainable, they do not seem to me to be. expended with more care, in the services named above, than is exercised in this Colony. I think we secure as full a return for our expenditure as the Imperial Government, in any of its branches, is able to do.
9. Finally, I come to the question of expense. The late Dr. STEWART has shewn. that no reduction of staff could be effected in the Audit Office itself? if accounts are to be sent home, I should rather expect an increase. With great deference to the
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