As it has already been under consideration in other papers, I think it will lead to a clearer understanding of the subject if I treat it here comprehensively instead of carrying it on in various papers.
2. Accountants Branch. In writing my report of 17th August 1889, it would appear that I have not made sufficiently clear the necessity which exists, and which has, I believe, long been known to exist, of an improved system of Public Works Accounts. I was then new to the Colony and was cautious in making any observations, as I had to be careful to cast no reflections on the officials charged with the departmental accounts, especially as I believed and still believe that they carried out their duties to the best of their ability.
When I stated that the accounts were models of neatness and accuracy and satisfied the requirements of a Government Audit, I ought perhaps to have said of the Government Audit as then constituted in the Colony. And I went on to explain that, in my opinion (and I venture to add that I am confident that all engineers who have had charge of the execution of large works would agree with me), they were deficient in classification and in other essentials necessary for efficiency.
Further experience has abundantly confirmed my early impressions. In my opinion, the system of departmental accounts, including the Stores branch, needs a complete revision. I have had to call attention to the fact that large sums have been wrongly charged to the wrong vote, and quite recently the Legislative Council has been asked...
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