3.

on which I have the following

obond to make.

with ngad

ngard to the methad

Excesuiting for the

Jum

the

natised by the sacked

butt.

hult ""Hygeia" I have little

to add to the simecks made

S

the Comptroker & Auditor

Emural in para 3 thei

Report on the stccount for 1909.

Sir 7. Lagard Courser suited

that he was not aware Zany egulation or principle I accounting which pr?

support a different darsification from that which wo

dopted.

4.1. explain

that

bi

246

credit to an Expenditure hand

impect of stores re sold

is open to obion, on principle, because it has the effect & mevasing the provision placed arte diepval In Dep!

for the semicis If a particular

without necessitating

year

specife authenty hung obtained for the additional

provision.

5 Only such weipts and

прив

as arise m' connexion

with the adjustment of enoss shid, generally speaking, be

auorded in the accounts an expenditure cudits or

resence debits an the care may be; and this new

will he found & furnish

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