CO129-462 - Governor Sir Stubbs - 1920 [7-10] — Page 259

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payable which is obviously impracticable.

243

remaining shortages in the accounts are practically all concerned with special receipts and special payments mostly under the head 'Deposit Not Available The Canteen is a semi-private institution but the Government Accountant was put in charge as being the safest officer to work these accounts.

(c) The Imprest and Advance Account.

Thie account has existed for many years and it is an account which could not be checked without much trouble. In checking the cash book month by month where the Impreet was entered, I took it as correct as it was ticked off presumably as correct

in the Cash Book by the Auditor. With 4 Accounts it was possible for the Accountant to balance any one by drawing on the other or to draw on any one of them to balance his Advance Account at the end of the year, when it had to be accounted for.

(d), The defalcations reveal that the system of account-

ing for expenditure in the Police Department was bad, I regret however, that pressure of Police work ever since I took charge in 1918 has made it quite impossi¡ -ble for me to examine carefully and endeavour to revise the system of accounts, which has been unchanged for many years prior to my appointment and which under the circumstances I had to accept as generally satisfactory.

(e) With three Superintendents only during the past year,

each officer had his hands full. The revenue has been collected satisfactorily and the payment of salaries has been satisfactorily made by the Superin-

tendent concerned, but the other charges and subsi-

diary payments have not received the close supervi-

sion. They undoubtedly required with the result that the late Accountant was able to get away with a

considerable

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