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There seems to have been in the Treasury some misapprehension as to the signatures necessary for rendering personal emolument vouchers complete vouchers to the Treasury accounts. The signature of the head of the department merely vouches for the accuracy of the details of the voucher and is not a discharge to the Treasurer for the sums specified in the voucher. The Accountant should satisfy himself that, where any signature is missing, the relevant sum is duly accounted for. Explicit instructions should be given to ensure the recording and bringing to account of all sums which are not disbursed by the heads of departments.
(g) There appears to us to be no good reason for the continuance of the present pro- cedure under which cheques are signed by the Colonial Treasurer before they are signed by the Accountant. We consider it advisable that the Accountant should satisfy himself as to the correctness of the cheques and the documents accompanying them and should sign the cheques before they are signed by the Treasurer. he should sign as
We consider it advisable that 'Accountant" and not as "Cashier".
(h) We do not regard as satisfactory the existing system of dealing with cheques after signature, involving, as it does, the handling of completed cheques by junior clerks and messengers. This appears to leave loopholes for loss or misappropriation.
We consider that cheques for the payment of Contractors should be retained in the custody of the Accountant until they are required for delivery to the payee.
If the disbursing shroff continues to hold the cheques, a closed check should be kept by the Accountant on the cheques and cash in his hands, and the handling of the che- ques by other officers than the Accountant and the shroff should be eliminated.
(i) We see no good reason for adherence to the practice now in force under which, at the end of each year, cheques are signed by the Colonial Treasurer before the relevant vouchers have been passed by the Examination Branch. If, as is stated,
the vouchers are invariably passed by the Examination Branch before the cheques are signed by the Accountant, neither payment nor book-keeping can be expedited and the practice seems fraught with danger. We recommend strict adherence to the rule that every voucher be passed by the Examination Branch before any signature is appended to the relevant cheque.
Section III.
THE TREASURY AND GENERAL.
123. (a) We consider that the absence of one or more officers of standing and seni- ority to assist him throws an excessive amount of personal responsibility on the Colonial Treasurer. Assistant Treasurers have been, and are, appointed but they have usually been junior cadet officers of little financial or accounting experience, and moreover, their tenure of office has usually been brief and their experience limited to that gained in the offices of the Assessor and the Estate Duty Commissioner.
Difficulties are also inevitable under the present system when new Colonial Treasurers are appointed or when the officers holding that appointment are absent for considerable periods while on leave.
Colonial Regulations impose on the Colonial Treasurer, apart from the duty of strict supervision of matters within his own department, the duty of seeing that proper systems of account are established in every department of the Government. meaning of the Regulations to be that he should ensure that such systems are both We apprehend the established and properly operated; and that he should, moreover, exercise strict super- vision over those heads of departments who are entrusted with the receipt and expendi- ture of public moneys and make from time to time surprise inspections of their accounts.
The Colonial Treasurer is so occupied with his duties within his own department that he may well find it impossible to exercise effectual supervision over the accounting opera- tions of other departments.
The Assistant Treasurers rarely, if ever, possess the qualifications required if they should be called on to act as his deputies in such matters; and the Accountant, Assis- tant Accountant and Cashier are fully occupied with their own duties, and cannot, with- out neglect of such duties spare time for other matters.
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