109

A.—4,

waste from tlie workshops and unserviceable stores are periodically sold, and the proceeds credited, not to each vote, hut to General Miscellaneous Railway Revenue. The ledger kept in the store shows values as well as quantities; the balance of the stores on hand should therefore coincide with that shown in the Accountant's office. Stores issued and work done in the workshops, for other Government departments, axe paid for by a transfer in the Treasury books or in cash , in the former case a certified voucher of the transfer, and in the latter case a Bank receipt, is sent to the Accountant's office. In the case of stores or work sold to or done for "private persons, an additional charge of 20 per cent is made upon the cost value, which charge is brought into the accounts as a part of the miscellaneous Railway revenue. The management of Railway stores in New South Wales is simplified by there being only two stores, the chief store at Sydney, and a sub-store at Newcastle. Most of the goods are kept in the store at the Redfern Station at Sydney, but some at other places, such as Darling Harbour, also at Sydney, but the latter are all treated in account as being in the Redfern Store. The store at Newcastle is managed in the same way as the chief store, and copies of its accounts are sent monthly to the latter. The Storekeeper at Newcastle takes all his instructions from the Storekeeper at Sydney, and all correspondence is conducted by the latter As a rule stores are bought on yearly contracts. Where any articles are bought outside a contract, they are treated in the account in the same manner as if supplied under a contract. Goods coming to the store are accompanied by "Receiving-notes," which, when checked with the articles, are signed by the two outside principal Storemen. They are then immediately entered in a " Rough Receiving-book," containing articles only without values. Prom this book the " Receiving-book" is constructed in which the stores are entered under the head of each contractor or other person supplying them, and under the heads of each article, but without values. This book is ruled off monthly so as to show all the articles received from each contractor during the month. Contractors send in their bills in duplicate monthly, not later than the third of the next month; and these bills are copied into the " Store-book," which shows the description and value of the articles purchased, and is checked with the Receiving-book. The import of stores and material from England is managed by the Storekeeper. Indents are furnished to the Commissioner, in the case of construction, by the Engineer-in-Chief, and for traffic requirements by the Storekeeper. These are entered in the "Indent-book" in the Commissioner's office, of which an exact copy is kept by the Storekeeper. Bills of lading are sent to the Storekeeper, who passes the entries, signs vouchers for the freight, and conducts the whole shipping business. The invoices are entered in the " Import-book," and checked with the goods received. Stores are issued only on requisitions sent in from the stations through the Traffic Manager, by whom they are signed and sent on to the Storekeeper. In some cases the requisitions are sent direct to the store, but the Traffic Manager signs the receipt for the goods when they are issued. Stores for construction are requisitioned for by the Engineer-in-Chief. The issues to the workshops, which are adjacent to the store, and are required from hour to hour, are made on dockets signed by the foreman of the branch of the works for which the stores are required, who at the same time fills in the butt of the docket in the book of dockets. A requisition is made out covering all the dockets sent in during the day, which is signed by the officer making the requisition and also by the person who received the articles. The requisition is made out in triplicate one is kept by the officer making it, the two others he sends to the Storekeeper; on these the Store-