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risks which the whole system of Departmental working is devised to avoid.

18.

In this connection please see queries 89 and 91.

19.

In conclusion I might point out that the duties of looking after these accounts are very arduous and render it necessary for me to spend more time than I like in the office when I might be better employed inspecting the work outside. The Consulting Engineers are finding great difficulty in obtaining the services of an auditor, but when he arrives I hope there will not be so many numerical or clerical errors which it is impossible to check with my present staff. I may say I look very closely into the rates paid on the various bills and do not sign the certificate at the bottom blindly as a matter of form only, and I would ask that as long as I continue to sign the accounts in such a way, that the settling of petty contracts, rates for work done, and salaries be left to my discretion. Any limitation of my powers in this respect narrows my usefulness and minimises my experience as a Contractor's Agent, which will only make the work slower and more costly.

20.

If such information as is asked for by the Local Auditor in his audit queries is required I will be obliged to ask for an increase in my office staff, as the necessity of such routine work was not foreseen by me when drawing up my Estimate of Staff required.

I have etc.s (Sd.) H. V. Eves, Chief Resident Engineer,

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