29
A (2) 2
―
7. The amount of revenue or over-expenditure recovered as a result of the 1937 queries amounted to $742.23, while the undermentioned recoveries were effected as a result of audit submissions:—
Overpayment on Passage
27
The Award of Pension to a widow of a contributor who was sentenced to death was challenged by Audit. The Law Officers of the Crown later
ruled that no pension was payable under Ordinance 15/1908.
Recovery
.£21- 2-0d.
.£ 6-17-2d. (Or £6-5-7d)
(Less $100 Ex gratia payment to
widow.)
$359.78 p.a.
8. Among the larger recoveries due
were:-
Vaccination fees not charged Undercharges on Safety Certificates Undercharges Sunday Working Permits
""
Overpayment travelling expenses
Overpayment Money Order Claim
Undercharges Vaccination Fees
to
Audit
Queries
$ 82.40
22.50
25.00
43.75
92.64
29.77
52.00
A (2) 8
13. The internal check in the Accountant-General's office appears to be satisfactory and vouchers, submitted to audit bear signs of adequate scrutiny and check. The insignificant number of queries that audit found necessary to raise gives considerable support to these findings.
14. The question of the adequacy or otherwise of internal checks in other departments will be reviewed during the current
year.
15. Securities provided by Public Officers.
The securities supplied by Public Officers in respect of the pecuniary responsibility attached to their offices in accordance with General Order No. 364 and Colonial Regulation No. 301, have been inspected by audit and found to be in order.
C.-ANNUAL ABSTRACT ACCOUNT.
16. Receipts.
.$ 33,196,368
The total Revenue for the year 1937
including Land Sales, was Compared with an estimated amount of ... 28,760,250
Thereby exceeding the estimate by
$
4,436,118
17. The main variations, as compared with the Estimates, occur under the following Heads:—
9. Audit Queries have been replied to with commendable
promptitude.
B.
SUFFICIENCY OF EXISTING CHECKS AGAINST FRAUD.
10. Subject to the comments contained in this report, and as far as has been ascertained at present, the existing regula tions and accounting instructions appear to afford sufficient pro- tection against fraud.
11. In accordance with Colonial Regulation No. 300 a Board of Survey was appointed to check the cash, bank balances, and revenue stamps, in the hands of the Accountant-General at the end of the year, and these were reported as having been found
correct.
Post Office stocks were also surveyed by a Board at the close of the year, and no discrepancies were reported.
12. With regard to the latter survey however it was brought to notice by audit that the Board had carried out a test survey only of certain portions of the stocks held by Counter Shroffs. It has since been arranged that future annual surveys of these stocks shall be carried out in detail,
Head.
Duties
More than
Licences and Internal Revenue
Fees of Court etc.
Estimated.
$ 1,210,411
1,008,667
262,576
Post Office
Land Sales
1,204,596
322,463
18. The actual revenue for the year 1987 exceeded that of
the preceding year by $3,153,384.
19. Payments.
The expenditure for the year 1937, includ-
ing Military Contribution was While the Estimates provided for
Showing under-expenditure of
$ 32,111,222
32,259,160
$
147,938
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