20
80. We have considered the evidence of the Accountant, the Store Supervisor antď the two Storekeepers who have been in charge since 1923, and we have come to the conclusion that the stocks were handled in a somewhat haphazard manner and without due regard to the necessity for keeping accurate records of issues and receipts.
In the case of the apparent loss of a large number of rounds of revolver ammunition we find satisfactory evidence that this ammunition had become unserviceable and was dumped in the sea but was not, owing to inadvertence, struck off charge.
In the case of other surpluses and deficiencies we have to be satisfied with expres- sions of opinion by the witnesses that there were omissions to obtain receipt and issue notes in respect of legitimate receipts and issues.
As instances of these we would cite the alleged issue of utensils to messes, of small parts and repair materials to the armourer, and of accoutrements and beds urgently re- quired for the use of recruits.
81. Our investigations lead us to believe that there has not in all probability been any loss, peculation or misapplication of articles and that consequently there has been no financial loss to the Government.
82. The present Storekeeper, Mr. W. G. Harrison, was appointed to that post on the 2nd. May, 1925, when he succeeded Sergeant A. Riach to whom he had been assis- tant since April, 1923. Sergeant Riach had been Storekeeper since 1919.
83. We find that there is not in operation in the Stores any system of tally boards or an equivalent therefor.
We regard it as essential that there should be such a system as without it the Store- keeper has no ready means of ascertaining how his stocks should stand, for the store accounts are kept in the Accountant's Office.
Mr. Harrison started a system of tally boards, but informs us that it is quite impos- sible with his present limited staff to keep them up to date. His staff consists only of an Assistant Storekeeper and a Chinese police corporal, the latter being on duty at the stores only to keep order and prevent theft.
We find that during the first three months of the present year the Storekeeper had to deal with 853 receipt notes, 1,884 issue notes and 289 order notes, and we can appre- ciate his difficulty in keeping tally boards up to date without clerical assistance. He has asked for this but his request has not been acceded to.
84. After the stocktaking in 1923 Mr. A. H. C. Taylor, the Police Department Ac- countant, addressed a minute to the Captain Superintendent of Police in which he stated that the system in force was well supervised and that adjustments of stock should in future be very rare, as all issues and receipts were strictly accounted for.
Subsequent events have failed to justify this optimistic outlook.
In the absence of evidence as to how or when the discrepancies arose we cannot feel entirely satisfied that all receipts and issues are even now correctly accounted for.
85. The Police Regulations, Section 5A 2., require that a complete inventory of all Police Stores should be made twice a year.
For a period of four and a half vears no such inventory was made, and the reason given by the Captain Superintendent of Police is that stocktaking was impossible owing to the fact that the books were not up to date. The Accountant also considers this a good reason for not taking stock.
We are unable to agree with this contention, for, had the stock been taken at any given date, the figures then ascertained could have been compared with the stock book figures when subsequently the books were written up.
77
No comments yet.
Private notes are available after approval.