CO129-348 - Governor Sir Lugard - 1908 [7-10] — Page 178

Tonclosure 2.

M

C. O.

Memorandum explanatory of proposed omissions id 140

Alterations in the Colonial Finance

Regulations.

3908

•

C.Rs. 264

6, 268,270 & 327.

275.

283.

287 & 293.

298.

314, 323,

325 6,

351 (part) 361 - 3, 368, 396 (a) vii, 398 -

403.

All revenue collections are paid direct to the

Bank.

175

Periodical returns are considered unnecessary as

the Auditor examines accounts monthly and is

thus able to keep in close touch with arrears.

It is not proposed to give officers whose salari-

-es do not exceed £100 a year the option of

weekly or half-monthly payment as such payment

would entail a large increase in clerical work.

The present practice of including as far as

possible the sub-heads of an expenditure head in

one requisition and in one voucher effects a

large saving in clerical labour and it is pro-

-posed to continue it.

In the Public Works, which is the only Depart-

-ment affected, wages are paid by the Compradore

under the supervision of the Accountant. An

European Overseer also is present to assist in

identifying the payees. This system is regarded

as supplying sufficient safeguards against

fraud.

Inapplicable.

321.

Imprest Ledger. There would appear to be no

objection from an accounting point of view, to

continuing the present practice of posting

imprests to the general ledger, more especiall;

now that they are to be treated as ordinary

cash payments.