309
૩.
The proposed limitation of SubHeads in future to "Contract Works" and "Stores" is not, under present information, able to be concurred in.
It is still thought that it would be preferable to adopt three sub-heads at least:
"Wages" - whether payable to individuals, or to sub-Contractors for Coolie Labour,
"Materials" - including Freight, etc., to be levied as part cost
"Contract work" for works carried out by Contractors at an agreed price
It may be that departmental work is at present insignificant; but circumstances may change, and where such expenditure as "Wages" is directly made by the Colony, it seems better that the estimates and Accounts should show it as such: but this is not a sine qua non.
As regards the Store Keepers' Wages and other incidental expenditure in connection with the upkeep of Store Houses, etc., it might be arranged either that such charges should be treated as "Establishment" or that the annual cost should be distributed pro rata to materials issued, at the close of each year, to items of work.
Local circumstances will determine which of these is the preferable course, but the charges should not be lost sight of in the Estimates and Accounts as part of works Expenditure.
The forms in which the Estimates are annually submitted to Council, as cast in your Report, do not altogether meet the contentions of the Comptroller and Auditor General, if he understands them rightly.
It was intended that in the Estimates, sub-heads as above should appear and that the programme annexed to the Estimates should show —
i.e.
Public Works 1894
1. Public works Ordinary. Contract work Departmental work Item Labour Materials 2. Public works Extraordinary. Item Committed total expenditure Estimated remaining TotalIn this table, the total of the column "Contract work" would equal the cash provision under subHead "Contract works", and the totals under Departmental works would equal the cash provision under "Wages" and "Materials" separately and collectively.
The authority for issues of materials would be as described in the last paragraph of your Report and the Programme would be the justification for the aggregate under the three sub-Heads; and would be the basis of the addition to or withdrawals from...
309
૩.
The proposed limitation of
SubHeads in future to "Contract Works' and "Ilones" is not, under present information, abce
to be concured in.
It is still thought that it would be preferable to adopt chree sub-beado at least :_
"'Wages".. whether payable to individuals, or to sub-Contractors for Coolie Labour,
"Materials- including Freight see, to be levied að part cost
"Contract word for works canid out by Contractors at an agreed
St
ma
price
be that departmental work is at present insignificant; but circumstances and where such a distinctive change, expenditure as "Wages" is directly made by Colony, it seems better that the botimates
may
a
and Accounts should show it as such: best this is not a sine quâ non.
As regards the Hore Keepers Wages and acher incidental expenditurs in connection with the upkeep of Store Houses etc., it night be arranged either chat such charges showed be created as Establishment"
Cry Cry
that
probakey
the annual cost should be distributed pro ~ valê to matemáto issued, at the close of each
items ofwoko, year,
Local circumstances will determine which of these is the preferable' coune, but the charges should not be lost sight of in the Estimates and Accounts as part ofworks Expenditure.
S
The formo in which the Estimate o
annually submitted to Council, are cast in your Report, do not altogether meet the cutentions of che Comptrolle, and Auditor General. if he understando them rightly.
It was intended that in the Estimates, Lubkeaas as above chould appeas and that the programme annexed to the Estimates should show —
ie.
Public Works 1894
1. Public workcrecument.
Ilem
ABU
Contrast work Derastuenbal wak
Jabal
Labour materiali
2. Jublic worko Extraordinary.
Stern
Coúmaled votal
expendit
Jobal
Bior
Lexpend Hitcure,
Estimated
Ram-
aining.
mental
In this cABL
the total of the column "Contract work" would equal che caoh provision under cubHead "Contract works", and the totals under Departmental works would equal the back provision under "wages and Matemali separately and collectively.
The authority for issues of materialo would be as decciibed in the cast paragraph of your Report and the Programme the justification for the aggregate three sub-Heads; and
would be
Yoles
of the addition to or withdrawals
froon
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