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Local Auditor setting forth in detail the views of the Comptroller and Auditor General, as regards the suggestions of the joint Report. With reference to the method of dealing with the accounts at the close of the year in a case it in which the stores purchased in view of a particular public work, have not been expended to the full amount of the Estimated sum shown in the programme of works for I am to point out that in the working of the new system any apparent difficulty in connection with unissued Stores should solve itself.
that year. Under the arrangement of a comprehensive "Subhead for 'Materials'", if Materials were not issued to the full limit of the Estimate, set out in the Programme of Works, the Stock of Stores at the close of the year would be augmented (to the extent of the non-issues), beyond the normal or recognized Reserve of Stores, and this would be explained by decreased expenditure under "materials" in the comparative statement of Programme and Progress in works appended to the annual accounts, and in the following year the Reserve Stock of Stores would be depleted protanto by issues in excess of the