727
in rain for the new Treasurer to look for assistance in introducing new methods.
Much difficulty was experienced in endeavours to ascertain to what extent it was intended that the existing system should be modified.
In advocating the introduction of home audit, the Secretary of State had drawn attention to the fact that the Colony would thereby be relieved of all audit work and would have the advantage of having in its midst a trained Auditor devoting his entire time to the checking of receipts.
At the same time, the new Financial Instructions appeared to lay it down as an axiom that the Treasurer was to place reliance not on the Auditor, but to maintain his own checks and examination as though no such officer existed.
3.
In my letter No. 12 of 22nd March 1892, I clearly pointed out the difficulty in which I found myself without an adequate staff. I stated that it was impossible for me to maintain an efficient check on revenue, and explained that the practice existing in the Treasury was to check expenditure and conduct occasional surprise visits to other departments, but to look to the Local Auditor to check revenue.
This explanation was, I believe, sent to the Secretary of State, as I was subsequently questioned on the subject.
720 B