Q:21
A:21
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any official book of account. He should keep a shroff's cash book but that is not a departmental cash book.
The Interpreters duties require them to be absent from the Registry so it would appear that they are unable to record in the cash book at the time of the
receipt or payment of money.
As regards Mr. Melbourne, if he is the officer designated by the Registrar to supervise the accounts,
him
it would be necessary for time to see that the cash book was properly written up and to make such check
on the cash balances from time to time as he considers
G
necessary this remark applies to a cash book which
could be balanced daily.
As accounting staff I would suggest:-
-
(1) A Deputy Registrar and Accountant with a knowledge
of accountancy.
(2) A class III Clerk to make essential records on files which entries should be initialled by the
Deputy Registrar and Accountant.
(3) Two junior clerks (IA) for ledger accounts and
cash book.
(4) One shroff.
Have the Auditors brought to the knowledge of the Government the desirability of instituting any
new system of accounting or any addition to the accounting staff? If, so, when was such suggestion
made?
In 1921 we asked the Colonial Treasurer for a
list of the books of all departments for accounting
purposes. After considerable correspondence we finally asked if he considered them adequate for
that purpose, and, so far as I can remember, he
replied that they were if the officers kept them
properly..
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