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We therefore regard it as being in the highest degree desirable that there should be appointed for duty at the Treasury an officer of such financial experience and account- ing qualifications that he would be able to advise successive Colonial Treasurers, to supervise the administration of the Treasury itself and to exercise that supervision and control over the financial operations of the various departments which the Colonial Trea- surer, as Chief Accounting Officer of the Government, is by Colonial Regulations required to exercise.
(b) We consider that the services of an Assistant Cashier are required in order that there may be proper supervision of the collection of revenue. The necessity for con- stant signing of receipts at frequent intervals throughout the working day prevents any concentrated and continuous work by the Cashier.
(c) We consider that the staff of the book-keeping branch requires strengthening in order that proper ledger accounts may be kept in respect of all heads of revenue.
(d) We are of the opinion that the question of the more general appointment of trained accountants merits the serious consideration of the Government.
The duties of many heads of departments are such that they cannot well afford time for constant and careful supervision of their accounting operations nor have they the accountancy experience requisite for effective supervision. The assistance of trained. accountants would relieve them of much anxiety and would at the same time provide a valuable safeguard.
It appears to us desirable that the Treasurer, with the advice and assistance of the Auditor, should take under consideration the financial operations of the various depart- ments and the accounting systems now in force, and that where the operations are of suf- ficient magnitude and the accounts of such a nature as to justify that course, he should make recommendations to the Government for the appointment of trained accountants. We would emphasize the necessity for the recruitment of officers possessing satisfac- tory accountancy qualifications.
Section IV.
THE EDUCATION DEPARTMENT.
124. (a) It is clear that the primary cause of the frauds in this department has been the entrusting of considerable financial responsibilities, involving the receipt and pay- ment of large sums, to a subordinate official over whose performance of his duties the senior officers of the department have failed to exercise supervision.
The financial operations of the department are large, involving the handling of a re- venue of approximately $120,000 and an expenditure exceeding $1,000,000.00.
The receipts are derived from school fees which are banked by the heads of schools, who send to the office of the department the receipted paying-in slips. The amounts so paid in are recorded in the Fee Book, Cash Book and in the monthly Collector's account. The receipt side does not therefore call for any very extensive or complicated accounting.
The greater part of the expenditure goes in Personal Emoluments, Grants, and Sub- sides to Vernacular Schools. The paylist for personal emoluments is lengthy, but its preparation is largely a matter of routine and the actual payments are to a great extent effected by the heads of schools. The paylists for Subsidies are readily prepared from the information in the possession of the Inspector of Vernacular Schools. The Book-keeping in connection with this expenditure is simple and a matter of routine.
It has been demonstrated in the past that this work can be done by an efficient Class III clerk.
Therefore, the main considerations which appear to arise are :-
(1) The precautions to be taken when payment is to be effected;
(2) The method to be adopted in dealing with receipts;
(3) The supervision to be exercised by the head of the department and others to whom he may delegate the duty, over the general accounting operations of the department.
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