Sessional_Paper_1893 — Page 564

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49. We are of opinion that if the Rent Roll be kept in this form and duly written up in the course of the six months, there is no reason why it should not be balanced and finally closed in the form above mentioned in about 3 weeks from the end of each six months. It should be the Treasurer's duty to see that this is done and to report to the Governor if not done. The Treasurer should at once ascertain that the amounts appearing as arrears are really due, and take the necessary steps for their recovery.

50. This system or something on these lines would prevent fraud as far as possible, and if properly carried out would detect any defalcations as soon as the books are balanced.

51. A similar system should be established for the Taxes. The amount thereof can be easily calculated from the Valuation Roll and the account of Taxes received should be so kept in the Treasury as to shew the amount received for each quarter so that the Roll can easily be checked and balanced with the amounts received. It should be the duty of the Treasurer to see that this is done as soon as possible.

· 52. Licences, &c. In all cases in which money is recoverable at the Treasury on documents issued by other departments and transmitted to the Treasury, such as Licences, &c., a list of the same should be prepared in duplicate by the department issuing them, one copy should be sent to the Treasurer, the other to the Local Auditor. It should be the Treasurer's duty to see that the books and accounts respecting these receipts are properly kept and balanced at stated intervals, and they should be inspected by him from time to time.

53. A similar system should obtain in other departments and it should be the Treasurer's duty to make visits to these from time to time and see that the proper checks are carried out.

54. With respect to the Rates and Taxes due from some of the outlying districts, which in many cases amount to very small sums, and are difficult of collection, we suggest the advisability of making a small increase in the Crown Rent and exempting these small villages from all Rates.

Enw. J. ACKROYD,

Chairman.

JOHN THURBURN.

S. GODFREY BIRD.

4th April, 1893.