A (2) 11
QUERIES.
61. Three hundred and forty-three queries were issued on the accounts for the year of which one hundred and eleven related to revenue and two hundred and thirty-two to expenditure or stores. With the exception of those enumerated in Enclosure "N" all have been settled. Among the larger amounts recovered were $416.00 and $514.29, undercollections of Import Duties, and $2,071.89 in respect of a passage incorrectly charged to Government Funds.
GENERAL.
62. No material departure has been made from the approved Programme of Work but I must again record that the audit is being conducted with the barest minimum of clerical staff and that in no instance can the percentage of test examination be made with reasonable safety lower than it already is.
65. The reduction of staff, made during a period of emergency, is still in effect and the present position is that in spite of the recognised increased volume of accounts to be examined the junior clerical staff allotted to this department is numerically the same as it was ten years ago.
31st August, 1932.
P. L. COLLISSON, Auditor.