Appendix "B"
Queries.
A (2) 2
9. Two hundred and eighty-one queries were raised on the 1938 accounts, of which 122 related to Expenditure and 159 to Revenue.
10. The total represents an increase of 129 over the total number of queries raised on the 1937 accounts. This however does not imply that the standard of accounting has deteriorated, but is attributable mainly to more intensive audit examination of subsidiary accounts and records.
11. Seventeen queries remain unsettled at the date of this report. Details of these are given in Appendix "B."
year.
12. There are no unsettled queries relating to the accounts of the previous year.
13. A sum of $820.01 was recovered in respect of undercollections of revenue and overpayments of expenditure, which were brought to notice by means of Audit queries, and in addition recoveries totalling $459.93 were effected as a result of Audit submissions.
14. Details of the more important recoveries effected are:
Query 6 Overpayment of salary $274.57
Query 32E Double refund of Import duty $60.00
Query 57R Undercollection of Railway freight $100.00
Audit Submission Overpayment of salary £20.0.0.
15. Audit Queries have been replied to promptly and in a satisfactory manner.
B. SUFFICIENCY OF EXISTING CHECKS AGAINST FRAUD,
16. Subject to the comments contained in this report, and as far as has been ascertained, the existing regulations and accounting instructions, if conscientiously applied, appear to afford adequate protection against fraud.
17. In accordance with Colonial Regulation 300 Boards of Survey, appointed by the Governor, examined the cash, bank balances and stamps in the hands of the Accountant-General and at the more important offices in the Colony. The reports of these Boards were satisfactory.
18. The internal check in the Accountant-General's office continued to be satisfactory, and vouchers included in the accounts bore signs of scrutiny and check.
19. With certain exceptions, which have been specially brought to notice by Audit, departmental supervision was found to be satisfactory and Heads of Departments appear to realize their financial responsibilities.