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heads of account, the morning report gives the means of distributing the sums paid on a single pay-list to the proper heads and sub-heads of Account.
26. The distribution of sums paid for labour to heads or sub-heads of account is effected in the figured abstract; vertical columns are provided for these, into which day by day the amounts shown in the right-hand margin of the report are carried. These columns are added up monthly, and the grand total must correspond with the aggregate total of the morning reports. The sums thus obtained are debited to the several heads of account.
27. The paysheet is a document presented weekly to the Treasury for payment. It is made up from the morning reports and shows the number of men employed day by day, their rates of pay, and the total sum due.
28. If the men are employed directly by the Head of the Department, their names will be entered in the pay-list, and they will sign in token of receipt. If they are obtained from a contractor or coolie master, their trades only will be entered, and the pay-sheet will form a bill or certificate.
29. To keep a correct account of stores, a suspense account "Stores" should be opened in the Treasury books, and in the books of the Department. The Treasury Account will deal with Cash only. All payments for Stores, whether purchased locally or through the Crown Agents, will be debited to "Stores". All issues will be credited to "Stores" and debited to the works for which they are used. In the Treasury Books, no notice of stock-in-hand will be taken. In the books of the Department, on the other hand, the stock will be enumerated and valued, and a periodical statement thereof will be submitted to the Local Auditor.
30. By this arrangement, the Treasury books will show year by year the true expenditure on works, including stores.
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heads of account, the morning report gives the means of
distributing the sums paid on a single pay-list to the pro-
per heads and sub-heads of Account.
26. The distribution of sums paid for labour to heads
or sub-heads of account is effected in the figured ab-
stract vertical columns are provided for these into which
day by day the amounts shewn in the right hand margin of
the report are carriod. These columns are added up monthly
and the grand total must correspond with the aggregate
total of the morning reports. The sums thus obtained are
debited to the several heads of account.
27. The paysheet is a document presented weekly to
the Treasury for payment. It is made up from the morning
reports and shews the number of men employed day by day,
their rates of pay and the total sum due.
28. If the men are employed directly by the Head of
the Department their names will be entered in the pay-list
and they will sign in tiken of receipt. If they are ob-
tained from a contractor or coolie master their trades
only will be entered and the pay-sheet will form a bill or
certificate.
29. To keep a correct account of stores a suspense account
"Stores" should be opened in the Treasury books. and in
the books of the Department. The Treasury Account will
deal with Cash only. All payments for Stores whether pur-
chased locally or through the Crown Agents will be debited
to "Stores". All issues will be credited to "Stores" and
debited to the works for which they are used. In the Treas-
ury Books no notice of stock-in-hand will be taken. In the
books of the Department on the other hand the stock will be enumerated and valued and a periodical statement thereof
will be submitted to the Local Auditor.
30. By this arrangement the Treasury books will shew year by year the true expenditure on works including stores
and
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