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(b) It seems desirable that there should be a rule prohibiting entrusting the payment of bills to clerks and messengers. We recognize, however, the difficulty with which the heads of schools may be faced in finding time for going round and paying in person tradesmen's accounts; and this applies with extra force in the case of the outlying schools.
We suggest that the Director of Education might consider the advisability of arrang- ing for the payment at or from the department's office of all bills incurred by schools.
(c) Vouchers and receipts should be scrutinized by the headmaster after payments have been made.
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Section VI.
POLICE DEPARTMENT STORES.
126. (a) We regard it as essential that a proper tally board system should be instituted and kept up to date. For this purpose it is necessary that the storekeeper should have at least one clerk.
(b) Though there is a substantive appointment to the post of Assistant Storekeeper, there have been four different assistant storekeepers since May, 1925. It seems to be the practice to post for that duty any officer who may happen to be available while the officer holding the substantive appointment is given other duties to perform. This is unsatis- factory as an experienced man is required if he is to be of any substantial assistance to the storekeeper, and to be able to take over during the storekeeper's absence on leave.
(c) We regard as essential the making of a periodical complete inventory.
The existing Police Regulation requires that the inventory should be made twice a year, but we think that a yearly inventory would be sufficient to ensure that the causes of discre- pancies would be ascertained and errors or omissions adjusted.
(d) We interpret Regulation 2 of the Police Department Store Regulations as requir- ing a stock taking not only of stores in the departmental store at Police Headquarters but also of stores on the charge of the various police stations. From the evidence of Mr. Wolfe, Captain Superintendent of Police, it is obvious that what amount to stocktakings are of frequent occurrence at Out Stations at quarterly inspections and whenever an offi- cer in charge hands over to his successor and we regard this practice as a virtual com- pliance with Regulation 2 of the Police Department Store Regulations.
(e) We would emphasize the value of frequent checks by the Accountant and the Store Supervisor of selected articles in the stores and would suggest that the results of those checks should be put on record and the Auditor be informed of them.
(f) We noticed that the stock-sheets of a recent stock-taking in the Arms Group did not make any reference to small parts and we were informed that these articles are no longer passed through the stock book. On receipt they are costed and issued direct to the armourer.
We are of the opinion that articles of this nature should be taken on charge in the stock book, and either be written off in bulk on issue to the armourer who should then ac- count for them, or written off in detail on expenditure vouchers based on the armourer's work book and countersigned by an Assistant Superintendent.
(g) We regard it as essential that on any change of Storekeepers there should be a stock-taking and a handing-over statement signed by the outgoing and incoming Store- keepers.
Section VII.
THE REGISTRY OF THE SUPREME COURT.
127. (a) Section 13 of the Supreme Court Ordinance, No. 3 of 1873, provides that there shall be two Deputy Registrars.
Many years ago there were two Deputy Registrars, but for some years past there has been only one.
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