24 -
83
It would appear that in 1924 the Auditor raised the question of the form of Cash Book for the Registry, and,
though the matter is one of importance, nothing has yet been
done although two years have elapsed.
Apart from the question then raised with regard to the cash book it would appear that, until December, 1925, the Auditor has not expressed himself dissatisfied with either the form of the accounts or the manner in which they were kept.
In 1921 the Auditor asked the Colonial Treasurer for
To
a list of the books kept for accounting purposes by all departments. On receipt of the list he enquired whether the Treasurer considered the books adequate for the purpose.
this it is understood that the Treasurer replied that they
were if the officers kept them properly.
It appears to the Committee that the books kept in the Registry are inadequate for their purpose and are not properly kept. The particulars in respect of which they are inadequate appear on pages 21 to 23 of this report.
The Auditor does not appear to have called attention to these seemingly obvious defects in the system of accounting.
The audit of the accounts (required by Col. Regs. 355 and 367 and G. 0. 334 and 345) loses much of its value if the auditor, seeing that things are in an unsatisfactory condition, is to rest satisfied with an expression of the Treasurer's opinion that the accounts are adequate if they are kept
properly.
A closer liaison between the Treasury and the Audit Department would tend to ensure a more effective control over the accounting operations of departments.
It would seem that ther has been a failure on the part of the Treasurer to comply with Col. Reg. 218 (1) which
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