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to test a certain number of Estates, selected at random,

and to report the result when further directions will be given to him.

Such an examination, in the opinion of the Comptroller and Auditor General, is a more satisfactory test than a detailed audit of one month in each year, and somewhat similar to that applied by this Department to the Accounts of Bankrupt Estates

administered by the Board of Trade.

In the examination of No. 3, Court

Deposits, the Auditor has been directed to call for a

certain number of Orders of Court.

Before communicating the information contained in Mr. Nicolle's Report, Sir Charles Ryan has been awaiting information as to the extent of the examination given to the Supreme Court Accounts during the past year. He has now been informed that the vouchers for seven months were compared in detail with the books, and two surveys of the Safe were

made.

In conclusion I am to request that the Auditor's Report and the printed copy of the Regulations may be returned.

I have the honour to be,

Sir,

Your obedient Servant,

F. Phillips

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