Sessional_Paper_1949 — Page 126

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441. It is recommended that this book should be re-designed to provide for only those columns in which entries are made. When re-designing, it should be appreciated that it is unnecessary to have separate sides of the ledger for debits and credits but only separate cash columns. It may be that this cash book is a standard issue and if so, further enquiries should be made to ensure that the minimum requirements of all users are met.

442. After payments are made against a cheque received from the Treasury for items contained on a voucher, all the details on that voucher are copied into the cash book.

443. It is recommended that the cash book entries should be confined to the totals on the voucher (when payments are fully discharged) against the voucher number. Details of the payments for posting are always available elsewhere in the office.

Postage records.

444. In addition to the post book records kept by the Receipt and Despatch section, a Finance clerk prepares a report for the Treasury, classifying each type of mail even to listing the countries to which air mail is despatched.

445. It is recommended that the report for the Treasury should be reduced to give information on the total cost of postage for surface and for air mail.

Tax records.

446. It was intended to produce a copy of the detailed salary sheet for all officers employed in the Secretariat subject to income tax.

447. It is recommended that this record should not be copied by this office, as the information it contains is available at the Treasury and elsewhere. The tax re- cord cards should be entered each month from the vouchers and other information available in this office, after confirmation with the Commissioner of Inland Revenue that the year of payment should be taken as the year in which the income was earned.

Accounts in liabilities.

448. No satisfactory use can be made of such a record by this office, and the use of this record should be abandoned here.

CODING OFFICE.

Staff in post, Confidential office.

449. There is a Clerk in Charge, one male and two women confidential assistants employed on decyphering and encyphering inward and outward secret and confidential telegrams. The two male assistants work on shifts, and the two women work normal office hours.

Staff in post, “open” office.

450. In addition to the above, four clerks and one messenger are employed in decoding, coding, copying and despatching non-confidential telegrams.

Typists for secret and confidential work,

451. Only the Clerk in Charge and one male assistant, who alternate on shifts, are efficient typists, causing delay with the copying, despatching and circulation of secret and confidential telegrams, and the use of the "typex" machine.

452. It is recommended that the two present women confidential assistants should be replaced by efficient typists.