2.
152
Furthermore, I reported to the Government that
this loss was "due, or at any rate made more easily
possible by that feature of local Government
accounting to which I have already drawn attention
in two reports; viz:- the charging in the accounts
of money before it has actually been disbursed".
The second loss (b) is self explanatory
4.
and would have eventually come to light of itself.
5. As regards (c) the receipts for these
deposits, which are in the nature of a guarantee,
were issued by the clerk on temporary unnumbered
receipts in disregard of Government regulations.
Arrangements have now been made for stricter control
of these deposits and licences will be issued only
after there is evidence that the deposits have actually
been paid into the Treasury.
I have, etc.
(Sa) P.L. COLLISSON.
Auditor.