59

A.—4,

South Australia — Auditor-General ~ .. .. 900 0 0 Salaries and Contingencies .. . . 3,541 0 0 4,441 o 0 Tasmania — Auditor-General .. .. .. 600 0 0 Salaries .. .. .. 1,056 10 8 Contingencies .. .. .. 134 4 11 1,790 15 7 New Zealand — Controller and Auditor-General .. 1,000 0 0 Assistant Controller and Auditor .. 800 0 0 Salaries .. .. .. 4,307 11 8 Contingencies .. ~ .. 370 12 2 — 6,478 310 (2.) The Treasuries. New South Wales— Salaries .. .. .. 14,046 410 Contingencies .. .. .. 1,667 11 8 15,713 16 6 Victoria— Salaries .. .. .. 23,531 610 Contingencies .. .. .. 5,762 4 8 ■ 29,293 11 6 Queensland — Salaries ~. .. .. 3,837 0 0 Contingencies .. ~ .. 176 9 9 4,013 9 9 South Australia — Salaries and Contingencies .. .. .. 3,326 0 0 Tasmania — Salaries .. .. .. 2,756 1 8 Contingencies .. .. .. 80 5 2 2,836 6 10 New Zealand — Salaries .. .. .. 8,364 6 1 Contingencies .. .. .. 38 10 10 8,402 16 11 If we take the two departments together the cost will be as follows : — £ s. d. New South Wales .. .. 23,784 4 4 Victoria .. .. .. 38,773 8 5 Queensland .. .. .. 9,407 8 8 South Australia .. .. 7,767 0 0 Tasmania .. .. .. 4,627 2 5 New Zealand .. .. .. 14,881 0 9 It is impossible to make an accurate comparison of the respective costs of these offices in proportion to the work done, because the work done in each is very different. For example, the inspecting officers are counted as Treasuryofficers in the Sydney accounts, and as Audit officers in the other colonies. Their cost, with travelling expenses, is £4,050 a year. Again they do not inspect the railway stations, which constitutes two-thirds of the work of the New Zealand inspectors. The expense of the New Zealand Audit has therefore been diminished in the above statement by two-thirds of the cost of inspection, in order to compare it with that of the other colonies. For the same reason the salary of the Audit Officer in London has been deducted, there being no corresponding charge on the Estimates of any other colony. Owing to the published accounts in all the colonies being drawn up in a different form, it is difficult to get any fair basis of comparison; but assuming that the actual expenditure, so far as it can be gathered from the accounts, may be taken as the best basis for such a comparison, the percentage of the cost of the Audit and Treasury to the expenditure will be found to be nearly as follows; —