CO129-348 - Governor Sir Lugard - 1908 [7-10] — Page 179

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176

A monthly abstract would, in

Monthly Abstract.

relation to the accounts of this Colony, be mere- -ly a repetition of the ledger in a different form.

Subsidiary Journal. No entries are contemplated which cannot conveniently be passed through the principal journal.

Speaking generally the introduction of these books of account would in no way increase the efficiency of the existing system but would rierely add to the number of books to be kept and, in the case of the abstract, to the clerical labour involved.

The distinction made between pure transfers and adjustments and the employment of different forms serve the purpose of bringing mistakes into pro- -minence.

By General Order 59 (7), Heads of Departments are required to keep a cash book and ledger. The definite term "ledger" has been substituted for "Departmental vote account" to avoid any possibi- -lity of confusion.

It is considered advisable to associate the

Crown Solicitor with the Local Auditor in the

annual inspection of securities.

The present procedure with regard to tenders is

as follows:-

Tenders are invited by notification in the

Government Gazette and deposited in a locked box

in the Colonial Secretary's Office. On due date

the box is opened by a responsible officer and

the tenders forwarded under sealed cover to the

Department concerned. They are then examined by

the Head and in most cases by a second respon-

-sible Officer of his Department, returned with