Audit of Assessments.
54. In accordance with revised Colonial Audit Department Instructions, Audit of the accounts of revenue derived from taxation has now been extended to include an examination of assessments.
Police Department-Registration of Foreign Cars.
55. Owing to the non-retention by the Police Department of Invoices relating to the importation of foreign cars there were no means whereby Audit officers could verify the values stated in the Police records on which the fees payable were calculated. This was considered unsatisfactory, and Audit requested that in future Importers should be required to lodge a copy of the Suppliers' Invoices with the Police Department, which would enable these documents to be utilised as a basis of check. This is now being done.
Education Department-School Fees.
56. The absence of certified particulars in the School fees registers, giving the reasons for the non-collection of fees, was brought to notice. The necessary information is now being inserted in all cases where, for one reason or another, revenue ceases to become payable.
57. It was observed that Scholastic fees were not always being collected in advance. As a result of Audit representations it was arranged that this should be done in future, and that any arrears should be shown in the Monthly Statement of Outstanding Fees.
Police Department-Ambulance Fees.
58. At the request of Audit certain changes were made to improve control, to facilitate the collection of these fees at Police Headquarters, and also to enable a more satisfactory check on this revenue to be maintained by the Audit Department.
Entertainment Tax-(Ordinance No. 28 of 1930).
59. Revenue obtained from this source is in the case of Theatres collected in arrears, and is based on returns rendered to the Accountant-General by the proprietors. These returns are checked by the former as regards arithmetical accuracy, and are further subject to certain verifications by a Police officer attached to the Accountant-General's Department with the records etc. maintained at the various places of entertainment.
60. In other cases printed tickets registered by Government are utilized. Payment of tax in respect of these is made in advance, subject to adjustment being made later on account of unused tickets.
Royalties payable by Transport Companies.
61. With reference to paragraph 34 of the Audit Report on the 1937 accounts, it has been reported that the necessary books are being produced for inspection, and that clean certificates are now being obtained from the Auditors.
Audit of Assessments.
Ă (2) 10
54. In accordance with revised Colonial Audit Department Instructions, Audit of the accounts of revenue derived from taxation has now been extended to include an examination of assessments.
Police Department-Registration of Foreign Cars.
55. Owing to the non-retention by the Police Department of Invoices relating to the importation of foreign cars there were no means whereby Audit officers could verify the values stated in the Police records on which the fees payable were calculated. This was considered unsatisfactory, and Audit requested that in future Importers should be required to lodge a copy of the Suppliers' Invoices with the Police Department, which would enable these documents to be utilised as a basis of check. This is now being done.
Education Department-School Fees.
56. The absence of certified particulars in the School fees registers, giving the reasons for the non-collection of fees, was brought to notice. The necessary information is now being inserted in all cases where, for one reason or another, revenue ceases to become payable.
57. It was observed that Scholastic fees were not always being collected in advance. As a result of Audit representations it was arranged that this should be done in future, and that any arrears should be shown in the Monthly Statement of Outstanding Fees.
Police Department-Ambulance Fees.
58. At the request of Audit certain changes were made to improve control, to facilitate the collection of these fees at Police Headquarters, and also to enable a more satisfactory check on this revenue to be maintained by the Audit Department.
Entertainment Tax-(Ordinance No. 28 of 1930).
59. Revenue obtained from this source is in the case of Theatres collected in arrears, and is based on returns rendered to the Accountant-General by the proprietors. These returns are checked by the former as regards arithmetical accuracy, and are further subject to certain verifications by a Police officer attached to the Accountant-General's Department with the records etc. maintained at the various places of entertainment.
60. In other cases printed tickets registered by Government are utilized. Payment of tax in respect of these is made in advance, subject to adjustment being made later on account of unused tickets.
Royalties payable by Transport Companies.
61.
With reference to paragraph 34 of the Audit Report on the 1937 accounts, it has been reported that the necessary books are being produced for inspection, and that clean certificates are now being obtained from the Auditors.
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