153

Q:38

A:38

Q:39

A:39

Q:40

A:40

Q:41

A:41

Q:42

4:42

Has the Audit Department made reports on the

accounts of the Supreme Court?

Yes. I reported in September 1925 and again, jointly with the Colonial Treasurer, in March, 1926.

We said it needed a whole time man to come down there:

(Mr, Nisbet) You made a recommendation in

1925 concerning the accounts of the Supreme Court?

The recommendation was not made in the report

but was contained in the file. In it we recommended

very strongly that an accountant should be appointed.

If he had been appointed do you think the

present position would have arisen?

If an accountant had been appointed in January

he should have discovered that the payments in for

distraints had not been made.

He would have been in a better position to

find out than the Deputy Registrar?

Certainly.

i

Yesterday you referred to the Cash Book as

not being a book of account but a book of record?

Yes. The Cash Book here is a record of the

payments and receipts of the Suitors Fund. It is

useless to check a record with counterfoils when the

originals are checked at the Treasury. So long as they are paid here you must keep a cash book.

Mr. Dallin puts in statement supplementing

his evidence given on 23.11.26.

61

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