55
LWAY TIME REGIS- TERS OF LABOUR.
RAILWAY STORE
ACCOUNTS.
to the more accurate system of accounting, and to the
good work of the Chief Accountant, Mr: Morris, who undertakes a departmental Audit on a very extensive
scale.
30. Owing to these registers recording transactions for the 2 years 1907 and 1908 they were not available
for detailed Audit until the beginning of this year,
although frequently called for. Their ultimate examina - tion with the monthly Time Sheets however proved most unsatisfactory for the following reasons.
A. The Registers were not apparently treated as the primary record of labour, which is clearly demon- strated by the fact that in numerous instances month- ly time sheets have been prepared and presented for payment, and in support of these very few or no en-
tries have been made in the Registers. At this distance of time the responsible Timekeepers who are culpable have left the Railway service. 31. From the commencement of this year,
the sys-
tem has been thoroughly overhauled, and improvements made by the institution of two sets of time regis- ters for each section, which run in alternate months, so that while one set is in actual use the other is available for audit with the monthly time sheets to which they refer. The result of this is that the detailed Audit is kept practically up to date.
32. On December 31st, the total expenditure to date as per Railway Summary of Expenditure was $6,251,639.25. The Treasury Books showed $6,378,691.01 The difference is due to large transfers and ex- change which were adjusted early this year.
33. These have been examined monthly with the various store accounting books, both in respect to receipts and issues, the former in connection with the Crown Agents invoices and bills for local pur-
chase