Enclosure 2.
(1).
Hon. Colonial Secretary,
C.O. 24724
456
24 JUN 1909
We have examined the diary and find that there is no specific statement of the duties performed from day to day by the Local Auditor, the Assistant Local Auditor, and the Clerks.
2. It is therefore a record of omissions rather than of duties performed: it also appears to be a perfunctory record written up from time to time instead of being a daily record of all the work performed by the Department.
3. We are personally aware that the great bulk of auditing Treasury Receipts and Money Order items is performed by the Portuguese Clerk; a reversion to the old style before 1890, and a fact which you will appreciate in connection with the defalcations in 1886-1892.
4. In regard to the Local Auditor's contention that a diary is not now necessary we would refer to the Colonial Audit Regulations 1893 which were sent to the Treasury in Colonial Secretary's letter No. 738 of 27th May, 1893 and would suggest that, in view of the omission from the Colonial Regulations of the rule in regard to a diary, the Audit rules should now be supplemented to supply the defect.
(Sd.) A. M. Thomson,
Treasurer,
(Sd.) C. McI. Messer,
Post-master-General,
14th May, 1909.