153

any

It does not seem, however, that instructions to this effect have yet reached the Colony, but there is still time to obtain

40

an ADVANCE

from England before the accounts will be ready for forwarding, so His Excellency The Governor may perhaps be inclined to ask the question.

Whatever the decisions may be on this point, however, I think now that a change in the system of audit is being made it becomes a question whether with regard to Colonies defraying their own expenditure there is any necessity for sending all the vouchers - cash books, Rent rolls and the like - to England. The abstract books in fact form a perfect record of the transactions of the Colony.

It is the duty of the Auditor General to see that the receipts are in order whilst the receipts are in the Colony itself.

The saving of paper, of printing, and of clerical work by having only one set of vouchers instead of two to make out is also a matter well worthy of consideration.

But in addition to the general question there is a special reason why the duplicate sets of Vouchers from Hongkong are of little use. The Auditors at Home are unless acquainted with the

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