107

A.—4

issued on requisitions, which are entered in the " Store Issue-book." Prom these books, and the invoices and requisitions, the receipts and issues are posted into the " Stock Ledger," which is detailed under the head of each several article, and shows the balance of stock of each article in hand at any moment. The ledger is balanced monthly, and the balance brought down. Stock is taken at the close of every year, and the excesses and deficiencies entered in the ledger But on balancing each month a dozen articles are taken at hazard and the stock inspected, and if any deficiency is found sufficient to awake suspicion that the stock is being tampered with, a survey is held on the whole store. In addition to the stock-books, the transactions of this store are recorded by their money values, and the whole carried into a journal and general ledger dealing with values only without quantities. The stock bought, whether delivered into the store or directly to the departments, is made debtor to the contractors or gaol from which it is received, under the head of sundry accounts, and the contractor, on payment, is made debtor to the Government or Treasury. The account in the store ought therefore to coincide so far with the Treasury account of payments out of the stores vote. A book is also kept called "The " Register of Accounts Passed for Payment," which is used to check the entries in the journal and ledger The Treasury, however, charges the vote with expenses, of which the store has no cognizance, and which the Storekeeper only becomes aware of by inquiry at the Treasury For the issues, the entries in the journal make sundry services debtor to "stock" for goods coming into the store, and to "goods purchased" for goods sent directly to departments. The stock account in the ledger being debited with the value of stores received and credited with the value of those issued shows the value of the stock in hand, which should coincide with the valuation of the goods on hand as shown in the " Stock Ledger." This store appears to have been managed in a somewhat unsatisfactory manner until the year 1877, when the whole system of its accounts was rearranged by Mr. James Thompson, the Consulting Accountant to the Treasury, and cast into the present form, which seems efficient. In 1879, owing to certain charges made by one of the servants in the store, a Commission was appointed to inquire not only into the specific charges, but into the whole management of the store, and the system of purchasing by tender from local contractors. The second report of this Commission, on the subject of tenders, contains a large amount of practical information, given both by Government officers and by contractors, which may be studied with great advantage by those concerned in the management of public stores. A copy will be found amongst the papers accompanying this report. The management of the store contracts, which was formerly in the hands of the Store Department, is now removed to the Treasury, where contracts are entered into under the advice of a Tender Board.

The Ordnance Store contains all supplies in use by the Military Force and Volunteers; arms of all sorts, ammunition, clothing, and camp equipage. The stores are purchased out of annual sums voted by Parliament, and the expenditure, as far as the public accounts are concerned, is final. Most of these stores are procured from England upon indents, which are settled by the Warlike Store Board upon the recommendation of the Ordnance Storekeeper The stores when received are entered in a book called the " Store Receipt-book," under the heads of the contractors or other persons from whom received. The entries are checked with the English invoices, and with the invoices of local contractors, which are supplied generally, but not regularly, monthly. In this book are also entered all arms, accoutrements, or other articles returned from corps in which they have been " on issue," a memorandum being made in separate columns as to whether they are serviceable or unserviceable. Clothes and other goods received from the wash are also entered on the receipt side, and clean articles furnished to the forces in their place on the issue side. The values are entered in a money column, as

The Ordnance Store.