Extract from His Excellency's minute of 2nd September, 1907.
(Visit of Inspection)
In reply to my further questions he said that the accounting work was very heavy, and I believe that he inferred that local audit regulations accentuated this. On the other hand, it has been brought to my notice that the accounts are greatly in arrears. The Comptroller and Auditor-General and the Secretary of State did not consider that an extra audit officer was necessary for the railway accounts, but it was agreed that a skilled accountant who should act as an Examiner and provisional auditor should be appointed on the Railway Staff.
I have already written to expedite the despatch of this officer and will telegraph if desirable. Meanwhile, two questions arise. First, what steps can be taken to simplify accounting and to set free the Chief Resident Engineer from the office work which now absorbs him to the detriment of field work. Clearly, a highly paid expert is wasted if almost all his time is engrossed in office, though the administration of a large concern must necessarily involve a good deal of office supervision as well as outdoor supervision. The Chief Resident Engineer will please formulate any definite proposals he has on this head.
Secondly, can the accounting work be reduced? The letting of small contracts necessarily involves an inordinate amount of accounting, whereas large contracts decrease accounting. The Chief Resident Engineer's proposals will have to be considered by the Treasurer and the Local Auditor, and any final arrangement cannot be made for some little time. This subject will therefore be discussed at the October meeting when the Treasurer will please attend.