The caves in which work is done departmentally are so very few that the headings of Labour and Materials in such cases may well be merged into Contract Works. In the case of Store, the charges for freight, handling and insurance bear no fixed ratio to the value of the article where they are of such a miscellaneous nature as those included in the indents.
However, in the Public Works Department, with the aid of experience, and the vouchers usually accompanying the advices of shipment, a very fair approximate value can generally be fixed for all stores when received.
If, therefore, estimates for all works were divided into the two main headings Contract Works and Stores, it being understood that the former includes all labour employed departmentally in the actual construction of works and the latter all expenditure on the purchase and delivery of goods into store and their proper maintenance whilst in charge of the storekeeper, we anticipate that the objections of the Audit Department will be practically met and little additional work will be thrown on the staff of the Public Works Department.
The balance sheet at the end of the year would be of the following form: stock in hand at the beginning of the year, Stores received into Stores from Crown Agents, Stores purchased locally, Stores returned from Works, Stores issued to Works, Stores sold, Unserviceable stores written off, Depreciation of Stock carried forward.
$ Stock in hand at the beginning of the year BX Stores received into Stores from Crown Agents Stores purchased locally Stores returned from Works Stores issued to Works & Stores sold CX Unserviceable stores written off DS Depreciation of Stock Carried forward X559
The caves in which work
is done departmentally
are so
very
few that the headings of Labour and
Materials in such cases.
he
merged
well
may into Contract Works. In the case of Store, the charges for freight, Canding
Aud
misurance bear no fixed raño do
the value of the article where they are of such a miscellaneous natire as those infided in the indents.
a
however
the Public Works Department, the aid of experience, and the vouchers usually
panying
lery
lly accomm
the advices of shipment
اسلامی معلمات الم
value cal
very fair approxvviate generally be fixed for
all storce when received.
If therefore estimates for all works were divided into the
two main headings Contract Works and Stores, it being understood that the former includes all labour employed
559
employed departmentally in the
achial construction of works and. the latter all expenditure
purchase and de
on the
delivery of good. int store and their proper mantenance whilst in charge of the storekecker, we anticipate that the objections
of the Audit Schartment will be practically met and little addi. finals work will be thrown on the staff of the Sublic Works Schartneur
The balance s'ect at the
the
year would be year
would be of
Collowing corn. love of stock in
Jarry, t
Forcs received into
Stores from Crown Sregents f stores purchased locally & Heres returned from Works &
oltores issued to works A&
#
BX
"
cx
DS
Stores sold s Unworniceable stores written off. Depreciation fo Stock carries forward X
:
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