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termed pre-audit, unless a European Examiner of Accounts was first appointed for the Railway Accounts and Audit Branch, so that an intermediate and independent Audit by the Railway can be undertaken and the Accounts presented to this Office in
a proper condition for final Audit. This is what is and has always been done on the Uganda Railway.
5. Another point which came under discussion was the trans- mitting of the Original Cash Account with supporting vouchers, sub-vouchers, Schedule dockets, and monthly Summary of Expen- diture to London. As the Accounts are Examined locally is it necessary to transmit the vouchers to London, provided that the monthly Cash Account and Summary of Expenditure are transmitted with my Certificate of Examination attached? The Chief Engin- eer says that much clerical labour and time would be saved if you approved of my suggestion.
6. In conclusion I would add that H.E. the Governor consid- ered that an Examiner of Accounts, and an Assistant Auditor were absolutely necessary, and caused cablegrams to be sent
to the Consulting Engineers and the Secretary of State advising the respective appointments, and I trust that my action will meet with your approval.
7. A further report by me on the Examination of the Railway Accounts, May to December 1907, is now in course of preparation,
and will be transmitted to you shortly.
I have, etc;
(Sa:) H.R.PHELIPS.
Local Auditor.