r.—6a.

104

I\. T. KNNIM.

101. And those men could not get a fair chance at those returns until after the business was closed on Saturday? —No. They might commence them a little earlier on a Friday, but where a train leaves late you could not close them. 102. Taking into consideration how long the statement takes to compile, in consequence of the banking on the Monday it is necessary to spend some time in the preparation of those returns on the Sunday ?—-Yes. 103. Why does the Department insist on banking on a Monday : is it a fixed rule that they must bank at a certain hour! —They must bank every day before the bank closes. 104. Special stress has been laid on the fact that the banking must be done at the end of the period?—lt has to be done every day. 105. It is not a matter of taking a separal ■ balance each night and totalling them up every four xveeks and saying that is the return for the period !—No, those returns xvhich are made up are made up distinct from the books altogether. 106. Separate returns which cannot be either or partly prepared during the three weeks preceding? —No, that is so. . 107. Now, in regard to the question of the suspense account: any matters being dealt with bx- the suspense account cannot, be finally closed until the end of the period—in fact, they may not be closed then?—No, that is not so —they are frequently carried forward from one period to another. 108. But an item in the suspense account this xveek might be closed next week ! Yes, but the weekly balance would not necessarily discover it. The weekh balances are from one week to another. In regard to the tickets, you take the closing number at the first week and the closing number at the second xveek, and make up the books on the week's xvork itself. 109. Each xveek standing by itself? —Yes. 110. It may be necessary to go through the accounts again and alter the balance as a result of alterations in the suspense account that had taken place from week to xveek during the period?— An error made in the first week of the period would not be necessarily discovered in the second week. 111. What items do you put in the suspense account! hems for which there is no debit. Such an item as excess of cash xvould go into the suspense account. 112. Anything else?—Or a person pays an amount for a ticket which has been obtained from the Traffic Office. 113. If that happened in the first week and you got a debit from the Traffic Manager's office the second week? —That would adjust it. 114. But it would mean going back to the s-eond week's account to adjust it?— Yes. The accounts alloxv for a transaction of that sorl being adjusted in the second week xvithout affecting the first week. 115. Mr. McPherson.] Is it not a fact that the institute has represented to the Department the necessity for closing these accounts at 2 p.m. on the fourth Saturday, so as to do away with this Sunday duty? —Yes, that is so. 116. On more than one occasion? —Yes. 117. Are you aware that booking clerks an- not allowed any bonuses to cover losses in connection with wrong change! —No, that, is so. 118. And are you aware that money-order clerks in the Postal Department are allowed a certain percentage of the average takings to cover losses? —Yes, I think that is so. 119. Mr. Graham.] Is it not a fact that it is impossible to close the passenger returns until after the last train has left the station on the Saturday evening at the end of the four-weekly period I —Yes. 120. Then is it not a fact that those returns must he balanced before the Sunday morning? — Yes. 121. Or else you cannot go on issuing tickets on the Sunday morning? —The books must be balanced. 122. Then at such large., stations as Auckland. Wellington, Invercargill, and Palmerston North, and other such places, do you not knoxv that it takes from three to five hours to balance up the passenger returns alone? —That depends on the size of the station. 123. And if there are any errors it takes a longer time? —Yes. 124. .17/-. /. V. Brown.] You said the officers in the Postal Department have a percentage of the average takings given them to make up for losses. Would that not be an inducement to make errors? I understand a man is allowed that amount irrespective of the errors made. 125. If I were a clerk and I said I made a mistake in my change of £1, would I get that?— You get a certain annual allowance whether you make a mistake or not. 126. Hon. Mr. Millar.] Dealing with the question raised by Mr. McPherson, if the accounts were closed doxvn on the Saturday the man dealing with the cash would have all the available cash taken betxx'een 2 o'clock and the next day with which he could carry on?—I do not know that it xvould assist. 127. You xvould have no check if the accounts were closed up at 2 o'clock on the Saturday?— It would be shown as outstanding cash. 128. After you declare your accounts closed for the end of the period, xvhat conies in after the time the accounts are closed is neithei here nor there, because it is Supposed to come into the next period; but with the proposed alteration there would be no check at all upon the cash taken after 2 o'clock until after the four xveeks?—l think it could be banked as part of the previous period and part of the current period after 2 o'clock, and it could be shown as that on the returns. 129. If votir accounts tire closed on the Saturday night you commence the next period on the Sunday morning? Yes,