18 P
"expenditure ledger ("Payment Abstract Book").
This clerk at the close of the day, has
to balance his ledger with the cask book and
any item which had not appeared in the cash
book would therefore throw out the balance.
The paylists and cheques are next placed
on a table in the examination branch room and
are taken thence into the adjoining room for
T
signature by the
reasurer.
This table is immediately under the eye
of the clerk who keeps the abstract of
expenditure ledger and also under the eye of the
chief clerk.
11/
The clerks in the general office have free
access to the room occupied by the examination branch
and it would therefore be possible for a clerk
to slip a bogus cheque and paylist into the pile waiting signature by the Treasurer,
This,
however, would be unlikely to be passed
unchallenged by the clerks at the adjacent
tables.
On
After signature by the Treasurer, the
T easurer's messenger brings the cheques
and vouchers to me (accountant).
receiving them I unpin the cheques. I verify
the total of the cheques with the verify total
of the paylist and check the names and amounts
of the individual cheques with the names and
amounts appearing on the paysheets.
In the case of large payments I always
look carefully at the sub-voucher, which is
the contractors actual bill, in order to keep
myself au fait with the works which are
going on.