A (2) 26
115.
Custodian of Enemy Property Accounts.
The accounts kept by the Custodian of Enemy Property, in conformity with Ordinance Nos. 25 and 28 of 1914 as amended by Ordinance No. 33 of 1939, covering the period from the date of their inception to the 31st of December, 1939, have been examined by the Auditor. The existence of the Cash Balances as at the 4th year was verified.
146. Local Audit Inspections and Surprise Surveys.
Two hundred and four surprise inspections were carried out during the year by the Audit Department, and no discrepancies of any importance were detected.
147. The discovery, on the occasion of a Local Audit Inspection, of an envelope containing the pay of a labourer employed by the Public Works Department, whose name appeared on a Pay List, which latter had been certified to the effect that all sums shown thereon had been paid over to the persons entitled thereto, indicated that the procedure for dealing with unclaimed wages in that department was unsatisfactory, and that the certificates of payment on wage vouchers could not always be relied on. The matter was taken up with the Accountant-General and arrangements have now been made whereby unpaid wages will be properly dealt with, and for the certificate given on pay vouchers to accord with the facts of the case.
148. Government Launches-Use of.
An Audit Inspection of Government Launch Log Books and replies to Audit Queries raised in connection with certain entries therein, indicated that due economy had not always been practised by officers using Government launches, and that their employment had not been confined to purely Government business.
149. As a result of these queries and of representations by the Auditor, more rigid departmental control over the use of the launches is now being exercised. In addition, new Log Books, which provide for the insertion of fuller particulars of the journeys made, have been introduced. If these records are properly kept, it will be possible for the Audit Department to keep a more satisfactory check on the running of these launches.
150.
Police-Pay Sheets.
As considerable difficulty was being encountered in checking deductions, shown in the Police Department Pay Sheets, creditable to Revenue, as distinct from those deducted on private or semi-official account, a revised form of Pay Sheet was drawn up and subsequently adopted.
151. Continuous Audits.
In addition to the usual audit of the accounts of the Accountant-General, a continuous audit was maintained on the accounts of the Railway, Imports and Exports Department, and the Stores Department.
152. Audit Report on the 1938 Accounts.
The Audit Report on the Accounts of the year 1938 was placed before the Legislature on the 9th November, 1939, together with a copy of the Governor's covering despatch to the Secretary of State. A copy of the Annual Abstract Account for 1938, accompanied by the report of the Director of Colonial Audit, was presented to the Legislature on the 7th March, 1940.
153. Colonial Development Fund.
In his despatch No. 47 of the 3rd of February, 1939, the Secretary of State reported that a free grant of a sum not exceeding £10,000, from the Colonial