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opinion, amounts to falsification of accounts. During the proceedings of the survey the stock of morphine in the store was found to be deficient of 2 lbs. The acting apothecary informed me that this was kept in a drawer of the writing table in the Dispensary, where it had remained since Mr. Cable's departure. This is a very valuable drug, and I believe 2 lbs of Morphine represents many years stock for normal usage.
B.
I would suggest that in view of the discrepancies found as a result of the survey, that it is essential that new Stock Books should be opened, and the balances properly adjust. ed, and in future more care should be observed in the writing of Issue Notes, and the subsequent entries in the Stock Books. I consider it a matter of great importance that a greater control should be exercised over the consumption of stores. This can be done by regulating the issues from the Store to the Dispensary in such quantities, where practicable, that the Stock in the wispensary does not exceed a weeke demand.
9. Although it is generally agreed that the Store Rooms are inadequate, I consider improvement could be made by re-arrangement and labelling of the stock.
10. The survey was made with the assistance of the
acting Apothecary, and his opinion was considered in all cases where a difference between the stock and book balance arose.
In all cases where only an approximate figure could be
estimated the amounts shown in the statement are not over-
estimated, and in this connection I would suggest that Scales
be available in the Store to enable future issues to be
correctly made.
11.
In conclusion, I ask your indulgence for any errors
in the description of the stores, as the Stock Books are very
illegibly written. To avoid any misunderstanding I have in
all cases quoted the Stock Book Folio in the Statement attach-
ed.
I have, &c.. (Sd.) T. Dallin,
Assistant Auditor.