A.—4,

96

countant as soon as possible. In the payment of labourers in the construction department receipts are not taken, but the voucher contains a certificate by an officer, other than the Paymaster, that the payments were made in his presence. The accounts kept in the Accountant's office are of the simplest description, consisting of mei-ely a cash-book and ledger, without double entry The "Receipt Cash-book " contains on the debit side two columns, showing separately the moneys received by the Accountant, and those received by the Cashier at the station. The former includes money received on the outstanding ledger accounts, which are transferred monthly from the stations, and also all moneys paid to the Commissioner's account, whether to the credit of loan or revenue. The account is discharged by payments into the Commissioner's account at the Bank, and is checked by the Accountant's and Cashier's pass-books. The ledger accounts are kept at the stations, but all outstanding at the end of each month are written off the station books and transferred to the Accountant for collection. The expenditure cash-book is debited with receipts from the Treasury, and is credited with the payments. The expenditure ledger is credited with each vote of Parliament, and debited with the expenditure, and shows the unexpended balance of the vote against each entry . All the books are ruled off and balanced monthly, and checked with one another, but no complete balance-sheet of all the transactions in the Commissioner's department is kept in the Accountant's office. The accounts and returns rendered for the Rockhampton line are substantially the same as those on the southern and western lines, and are incorporated into the Accountant's books. Tickets are printed at the Government Printing Office upon the order of the Traffic Auditor, given on requisitions from the Stationmasters for supplies when required. The tickets are sent to the Audit Office, and from it issued to the Stationmasters, who return receipts to the Audit. The Government Printer is responsible for maintaining a supply of ticket material, but no printed tickets are retained at the Printing Office. A stock of tickets in use at all the stations at which there is a large consumption of tickets is kept by the Traffic Auditor, for other descriptions, the tickets are only printed as wanted. All tickets are entered in the ticket stock-book, which shows the numbers received from the Printer, and the supplies issued to the stations, but does not show the consumption on the stations, or the balances of tickets of each description on hand at any station. The latter can only be ascertained by comparing the ticket stock-book with the passenger returns sent in by each station. No rule seems to be observed, and no check kept, as to the maximum or minimum of the stock of tickets on hand at the stations. This is left to the discretion of the Stationmasters. Half-tickets for children are used by cutting the ordinary ticket in two, but the price of the whole ticket is brought on charge in the account, and the balance is treated as an " outstanding." The account is cleared by the sale of the halftickets as occasion offers, and the outstanding half-tickets are occasionally called in and written off. In stations where many children require tickets, childrens' tickets are issued on paper, which are brought into the account at the price at which they are sold. Excess-fare tickets are issued in numbered books to Stationmasters, not to guards. They are printed with a butt, and the ticket and butt are filled in by the Stationmasters at the arriving station. The ticket is not issued to the passenger, but is sent to the Audit in support of the cash remittances. The carbon-paper system is not in use. There are only two flag-stations properly so called, and for these a ticket has to bo taken at the next ticket-station, the Stationmaster adding the fare from the