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of bedrwone „ewerkɛ sérvit lu set (i- adrennoo aho
to moiceundemos ert bøbulant saeroe ieitikou sẾT
Juode „ydiorore) "iovveeef æð-1: emmeðnI 80 a
AA, 850, SAİR
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word vi dere
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Innobo
10.
498
additional pipes and lead required for the new rising mains, a considerable margin had to be allowed for fractures or breakages among the pipes during the voyage out from England and whilst they were being transported to the site of the works and laid in the
trenches. Allowance had also to be made for waste of lead, &c.
As the result of the care exercised in taking up the pipes of the suction main, of the adoption of an improved method of protecting the new pipes obtained from England and of a fortunate voyage, accidents to the pipes have been much below what was estimated for and consequently, a considerable stock of surplus pipes remains. Similarly, in the case of the lead, a much larger proportion than was estimated for was recovered from the joints of the suction main and less waste occurred in laying
the
new rising moins than had been allowed for
11.
It is with regard to these surplus materials that the difference of opinion has arisen between the Treasurer and the Auditor on the one hand and the Director of Public Works on the other. The former contend that, as the materials were acquired under the vote for the "First Section", which was closed in 1908, their value must be credited to "Stores Depreciation Vote. The view of the Director of Public Torks, on the other hand, is that, as the Water Works of the Colony are a separate and revenue- -producing undertaking of the Government, it is essential that the capital expenditure on such works should be correctly recorded and that therefore the value of the materials in question must be credited to the "Second Section". He points out that the "First" and "Second" Sections are merely parts of one whole scheme and that the cost of the whole scheme will be wrongly recorded unless credit be obtained for all surplus stores which have, in the first instance, been debited to the scheme. He also contends that the instructions and Memorandum, on which the Treasurer and Auditor rely, were not intended to apply to such a case as the foregoing.
A decision on the point raised is requested. Whilst this question is under consideration, the general question of crediting stores recovered from works which
12.
13,
become