Kat th
JR. Dept concerned
noponsibility
Tor amrie
the Anditor.
and H- Lead
Lave al
de you f
day imegulariting
lii wt.
occur.
In the posent
Chr
the Anditor reported
the connectio
K
witt
IL-
wherapon thi
For appted.
catami imqulanties Medical
Stres Whampion
The Anditio
(tu.
A
$
IL:
Lave been done
Exce. Cal. Kinvertigati then.
contend,
wilt out
Laving bem made by
Афрасин,
fr. making.
on
Ikat
accounting
I make.
which
an
16:
Kat K's showed not
should
Au
examination fint
of
Theurer,
Se predtubed
Auditin, any final remarks hansactions that he might wish
Hi Jubunit
Brishd
5 of Kin kit a
rading
3 propositions, all of the Thesures,
(i) tat Hi Trasuner
Officer of the host is
*
desind:-
and it
Chief Accounke
reponsible for the general and supervision of all
management accounting operations, expendition
whathe accipto
slove
(ii) Kat an
fficer-in-charge stones in
a sub-accountant othe Tragus
(ii) that investigations with sorgularities
Fould
Lu
The Treasurer.
and
the first instance be consucted by
The Tramar replies that Heads of Depths.
the Anditor (and
Ki Tromsr) tri
which
responsible for stores and stone accountj.
appear to
a misconception of the
extent of the
J
218 0.
inamore's duly under Col. Rey
In the first instance
? M. KO.C.A. for Baron,
TRC
14.525
BAJ
14.5.25
At once
218
XX Mr.Geflins,
15
It appears to me that in view of Colonial
Regulation 218 (1) and (vi) there can be no doubt
that the Treasurer is generally responsible for
seeing that a proper system of store accounting
exists in those departments in respect of which
money is appropriated for the purchase of stores
but my view the primary responsibility for
seeing that the approved system of accounts is
properly carriadout and effectively supervised
rests with the Heads of the Departments concerned.
In my opinion, the Treasurer cannot be held to be
responsible for the details of the accounts of
Store-accountants on the analogy of his respon-
sibility in connection with the accounts of his
m sub-accountanta. The terms Store-accountant
and sub-accountant should not be regarded as
being synonymous, as Mr. Phelips appears to think.
The Auditor is of course responsible for
calling attention to any cases where adequate
store regulations do not exist (Colonial Regulation
373) and for reporting any failure in the observance
of the approved regulations (Colonial Regulation
356).
No comments yet.
Private notes are available after approval.