Sessional_Paper_1893 — Page 614

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Q. Did that include your own Department?

A. Yes. The Treasury collects about rds. of the whole revenue of the Colony. If I did the work properly I should have to do the entire work the Auditor does in my department and the Auditor has already explained that he comes sometimes for a fort- night in the month.

Mr. Thurburn.It is not expected that you personally should do it, but a different and separate officer.

A. That is perfectly possible.

Mr. Bird. Then you want an addition to your staff?

A. Yes. I may also say that I wrote this dispatch-it was a very full dispatch -pointing out the way the audit had been introduced here, and the fact that the Secretary of State had said that the Treasurer would have no auditing to do when the new audit system came in, and that the auditor would himself be able to do the work of checking the receipts. The Secretary of State's Instructions do not tally with the Financial Instructions. After writing that dispatch I went on leave and while I was at home I went to the Colonial Office. They had my dispatch before them and they confined themselves to asking me what kind of check I thought sufficient and they told me that they had not the slightest intention of increasing my staff if they could possibly help it.

I said that I thought the Auditor's examination of the receipts was sufficient without my also conducting an audit of the receipts.

Mr. Thurburn.-In fact he was to be the check?

A. Yes.

Mr. Bird. And at the same time you refused to take any responsibility so long as the Auditor was doing it?

A. Yes. I could not do it in fact without an increased staff.

Mr. Thurburn.-The Financial Instructions say that the Treasurer is to have a separate check.

Mr. Bird.That the audit does not relieve the responsibility of the head of a department.

Mr. Thurburn.--It distinctly says that the Auditor is not supposed to check the Treasurer.

Mr. Bird.--Did you receive any reply to that dispatch?

A.-No. The dispatch is on record. I was looking at it only the other day. The original is here.

The Chairman.--About the balancing of the lists sent in to you by different authorities such as licences and others, have those lists ever been balanced with the receipts or checked with the receipts to see whether you have received all the fees for those licences ?

A. That was done in the Auditor's ordinary book. He was to check, so I under- stood, every receipt.

Q. Did you never check them? For instance, if you got a list of licences from the Colonial Secretary's Office or the Police, or wherever it may be from, did you never check them?

A.-No, the general check I kept was that when the estimates of revenue were made up one would find out about what ought to be received, and if you fell below your estimate you would enquire why the amount was not received.

Q.-Who made out the estimates?

A. The accountant.