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charged, although no expenditure would be actually incurred, and the transaction merely represents a book-transfer for account purposes, debiting the new Vote and crediting "Suspense Stores Account".
4. As Stores are issued to works, the Votes for such works should be debited, and the Vote for "Materials and Stores" correspondingly credited.
5. Out of the funds thus placed at the disposal of the "Materials and Stores" Vote, repurchases should be made to replenish stock, and all purchases so made should be charged at once to the Vote, anything of the nature of "Advance" or "Suspense" transactions being strictly avoided.
6. There should be added to the cost of imported Stores a pro rata charge to cover the cost of freight, insurance, landing, and other incidental expenses; or, if preferred, an adjustment in respect of these charges might be made at the close of the year, in time to be included in the Treasurer's Annual Account.
7. A monthly "Expense Statement", showing the cost of the Stores expended on the various works in hand, should be prepared in the Public Works Department, in such detail as may be locally desirable.
8. The "Expense Statements", signed by the Head of the Public Works Department, should be transmitted to the Colonial Secretary, for the information of the Officer administering the Government, and thence to the Treasurer; and they should form the basis of the debit to the respective works for the cost of the Stores, &c., expended on them, and support the concurrent entries to the credit of "Public Works Materials and Stores". The "Expense Statements", after submission to the Local Auditor for examination with the Store ledgers and other supporting records of the Public Works Department, should be filed as vouchers to the accounts.
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charged, although no expenditure would be actually incurr- ed, and the transaction merely represents a book-transfer for account purposes, debiting the new Vote and credit ing *Suspense Stores Account”.
4. As Stores are issued to works, the Votes for such works should be debited, and the Vote for "Materials and
"Stores" correspondingly credited.
5. Out of the funds thus placed at the disposal of the "Materials and Stores" Vote, repurchases should be made to replenish stock, and all purchases so made should be charged
at once to the Vote, anything of the nature of "Advance"
or "Suspense" transactions being strictly avoided.
6. There should be added to the cost of imported Stores
a pro rata charge to cover the cost of freight, insurance, landing, and other incidental expenses; or, if preferred, an adjustment in respect of these charges might be made at the close of the year, in time to be included in the
Treasurer's Annual Account.
7. A monthly "Expense Statement", showing the cost of the Stores expended on the various works in hand, should be prepared in the Public Works Department, in such detail as may be locally desirable.
8. The "Expense Statements", signed by the Head of the Public Works Department, should be transmitted to the Colonial Secretary, for the information of the Officer administering the Government, and thence to the Treasurer; and they should form the basis of the debit to the respect- ive works for the cost of the Stores, &c., expended on them, and support the concurrent entries to the credit of "Public Works Materials and Stores". The "Expense State- "ments", after submission to the Local Auditor for exam- ination with the Store edgers and other supporting records of the Public Works Department, should be filed as vouchers
to the accounts.
9.
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