# 34. Royalties payable by Transport Companies.
Head 9. Miscellaneous Receipts. Under Licences issued by Government to certain private Transport Companies, royalties or percentages become payable, which are based upon the gross annual receipts of the companies concerned. For the purpose of verifying the accuracy of the payments made, monthly statements of gross receipts and royalty payments, each certified by a firm of Auditors approved by Government, are submitted to the Accountant-General.
# 35. For a considerable time, however, the Auditor's certificates in respect of the returns rendered by one Company have been qualified owing to the non-production for audit of an essential book of account viz. a Cash Book. The matter is receiving the attention of Government.
# 36. Arrears of Revenue.
According to returns rendered by Departments, the total arrears of revenue, as at 31st December, 1937, amounted to $302,635.71 of which $291,550.22 was collected by the 31st March, 1938. The previous years' figures were $676,542.43 and $513,126.93 respectively. The 1937 figures therefore show a substantial improvement when compared with those for 1936.
# 37. Of the 1937 arrears the sum of $3,599.52 has been either written off or cancelled, leaving a balance outstanding as at 31st March, 1938 of only $7,485.97, as against $53,571.42 at the same date last year.
# 38. A detailed statement, showing the arrears of each class of revenue as at 31st December, 1937, and the 31st March, 1938 respectively, appears as Appendix C to this report.
# 39. "Writing off" of Revenue.
Under General Order 296(2) the Treasurer is authorized to write off arrears of revenue not exceeding $50 in each case, but it has been brought to notice by Audit that hospital fees, and in some instance fines, have been written off by the officers responsible for their collection; and that the requisite authority for this could not be traced. The matter has now been referred to the Secretary of State.
# G.-EXPENDITURE.
# 40. The control over expenditure appears generally to be satisfactory. It was however necessary on one occasion, for audit to bring to notice that the estimated provision for the cost of postage stamps had been considerably exceeded, and, contrary to the provisions of Colonial Regulation No. 265(b), it was not until several months after the excess expenditure had been included in the accounts that steps were taken to obtain the
Appendix "C"
- A (2) 7
34. Royalties payable by Transport Companies.
Head 9. Miscellaneous Receipts. Under Licences issued by Government to certain private Transport Companies, royalties or percentages become payable, which are based upon the gross annual réceipts of the companies concerned. For the purpose of verifying the accuracy of the payments made, monthly statements of gross receipts and royalty payments, each certified by a firm of Auditors approved by Government, are submitted to the Accountant-General.
35. For a considerable time, however, the Auditor's certi- ficates in respect of the returns rendered by one Company have been qualified owing to the non-production for audit of an essential book of account viz. a Cash Book. The matter is receiving the attention of Government.
36. Arrears of Revenue.
According to returns rendered by Departments, the total arrears of revenue, as at 31st December, 1937, amounted to $302,635.71 of which $291,550.22 was collected by the 31st March, 1988. The previous years' figures were $676,542.43 and $513,126.93 respectively. The 1937 figures therefore shew a substantial improvement when compared with those for 1936.
37. Of the 1937 arrears the sum of $3,599.52 has been either written off or cancelled, leaving a balance outstanding as at 31st March, 1938 of only $7,485.97, as against $53,571.42 at the same date last year.
38. A detailed statement, showing the arrears of each class of revenue as at 31st December, 1937, and the 31st March, 1938 respectively, appears as Appendix C to this report.
39. "Writing off" of Revenue.
Under General Order 296 (2) the Treasurer is authorized to write off arrears of revenue not exceeding $50 in each case, but it has been brought to notice by Audit that hospital fees, and in some 'instance fines, have been written off by the officers responsible for their collection; and that the requisite authority for this could not be traced. The matter has now been referred to the Secretary of State.
G.-EXPENDITURE.
40. The control over expenditure appears generally to be satis- factory. It was however necessary on one occasion, for audit to bring to notice that the estimated provision for the cost of postage stamps had been considerably exceeded, and, contrary to the provisions of Colonial Regulation No. 265 (b), it was not until several months after the excess expenditure had been included in the accounts that steps were taken to obtain the
Appendix "C"
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