CONTENTS.

A. Manner in which the Accounts have been kept and Rendered

Closing of accounts

Matters commented on in report

Rendering of statements

Simplification of accounts

Misallocations

Queries

Recoveries due to Audit

B. Sufficiency of Existing Checks Against Fraud

Adequacy of regulations

Annual Boards of Survey

Internal Checks

Securities furnished by Public Officers

Control of receipt books, Receipt book registers

Receipt Forms-reduction of number in use

Private cash in Government safes

Magistrate's Accounts

Passport Office

Prisons accounts

Frauds

C. Annual Abstract Account

Receipts

Payments

D. Authorities for Expenditure 1938

Recurrent

Estimates

Appropriation Ordinance

Schedules of additional provision

Supplementary Appropriation Ordinance

3½% Dollar Loan—1934

Estimates

Revisions of estimates.

Transfers in Schedule

Excess of expenditure

1937 Transfers in Schedule

Estimates

Actual expenditure during 1938

Proposed New Loan--Expenditure on works to be met from

Excess of expenditure

E. Authorities for Expenditure 1937

Paragraph:

2---15

2

3

4---5

6--7

9-12, 15

13--14

16-31

16

17

18-19

20--22

23--24

25-26

27

28

29

30

31

32-38

32-34

35-38

39-51

39-42

39

40

41

42

43--47

43

44

45

46

47

48-50

48

49

50

51

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