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Mr. Thurburn.—The Rent Roll and taxes, could they both be checked by periodic auditing, balances once say every quarter or six months? The other items of the receipts come from different departments that have their own checks. Everything can be checked by balancing?
A.-It ought to be.
Q.-Has the Treasurer control over the other departments? Had you to visit them and see that the checks were carried out?
A.-No.
Q-It was not your duty in that time?
A.-No. I imagine since the appointment of a permanent Treasurer things have been altered and the Treasurer has control over all departments.
Mr. Bird. You had not time, I suppose?
A.-No certainly not. You see I was Police Magistrate and Superintendent of the Fire Brigade also.
Mr. Thurburn.-A continuous check such as you talk of, as far as Crown Rent is concerned, would be a daily checking by another officer (apart from the man who keeps the book) of the counterfoils of Crown Rent with this Rent Roll book (produced)?
A. Yes, it would.
The Chairman.-Alves did not always fill in the counterfoils.
A.-If you had a man specially I think it would constitute an efficient check.
Mr. Thurburn.—The only really efficient check is balancing?
A. Balancing would have to be done of course as a test of the correctness of the previous audit.
year
The Chairman.—It was only when the accounts were balanced at the end of the that could tell the amount of the arrears ?
you
A.-I am not prepared to say that.
Q. How otherwise could have seen?
you
A.--By the entries you could see what was paid and what was not.
Mr. Thurburn.--Simply looking through the book?
A.--Yes.
The Chairman.That would not give the total amount?
A.—No, but it would show you how things stood.
Q.-If the book of 1888 had been balanced in January, 1889, you would have seen that Alves had short paid about $11,000?
A. Yes, but 1887 was not balanced until 1889.
Mr. Thurburn. That is just it. If the balance had been taken out every six months the defalcations would not be very large, if there were any.
The Chairman.--As far as we can ascertain the books of 1888, 1889, 1890 and 1891 were never balanced?
A. No.
Q. Whereas if the books had been balanced within a month of the expiry of the year the deficit would have been ascertained at once?
A. Certainly.
The Committee then adjourned sine die.