94. The statement includes an item of $4,085.10, on account of "Bar fees and expenses" advanced to a Government official 8 years ago. This has now been charged to 1939 expenditure under "Miscellaneous Services" Head 18, Sub-head 30—Other Miscellaneous Services.
95. The statement also shows an outstanding amount of $1,986.96 being the unrefunded portion of an advance made to another Government official for the same purpose.
In this case the officer concerned has been transferred to another Dependency, but arrangements have been made for the whole of the outstanding sum to be repaid by instalments.
Advances.
(a) Pending Re-imbursement from 3½% Dollar Loan ($10,926,056.46).
(b) Pending Re-imbursement from proposed New Loan ($1,077,333.06).
96. The advances are covered by the authority of the Legislature and the sanction of the Secretary of State. For further details see paragraphs 43 to 50 and Enclosures 12 and 13.
Suspense Account ($26,438.25).
97. Included in the above is a debit balance of $28.43 under the heading "Insurance Claims on Crown Agents" (vide Enclosure 11). It was formerly the custom to debit Head 33, P.W.D., Item 7—Miscellaneous, Sub-head 6 "Stores Depreciation" in respect of claims for Unallocated Stores purchased through the Crown Agents, which were short delivered, broken in transit etc., and to credit the vote when recovery had been effected. As audit considered the utilisation of an expenditure sub-head for this purpose was incorrect, all such claims are now being reflected in a Suspense Account. The remaining items in Suspense are of a routine nature and call for no comment.
Building Loans ... $312,641.93
Unallocated Stores—P.W.D. ... nil
Unallocated Stores K.C.R. ... nil ($743,020.01)
... nil ($147,952.06)
98. In accordance with the new accounting procedure laid down by the Secretary of State, vide Circular Despatch of 25th November, 1937, the above items formerly shown as assets, no longer appear in the Colony's Balance Sheet, the balance having been charged to Expenditure, under the Head "Miscellaneous Services."
99. From Enclosure 5 to this Report it will be seen that the total amount of Building Loans outstanding as at 31st December, 1938, was $300,779.88. The difference between this amount and that referred to above viz. $11,862.05 represents the amount of Sinking Fund held on deposit on account of the Diocesan Boy's School.