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H.—l4

It has been stated that the average limns on duty (luring the year (not including the above fiftyfive) work out at 7 hours 51 minutes —nine minutes short of eight hunt's. This fraction of nine minutes is equal to 54 hours lo minutes in the year, and therefore may be set off against the fifty-five hours approximately estimated as extra entertainmenl duty. 1 may therefore Btate that the average working-day of the Mental Hospital attendant or nurse is eight hours all the year round. With regard to the counting of the value of allowances in the nature of salary for superannuation purposes, needless to say I cordially agree, having advocated this for some years. and tn me it is incomprehensible why —1 will not say. why the point has not been conceded, but why justice has not been done. I need not enter into the arguments, because it is evident that the Commissioner views the matter from the same standpoint, except that 1 do not think it would be defeating the intention of Parliament to exclude travelling-allowances, horse-allowances, and all forms of temporary or intermittent allowances, but not allowances which would absolutely be in the nature of salary, and on account of the granting of which a salary was accepted. I understand that there xvill be a difficulty in conceding this point in the ease of the higher-paid officials, though as a matter of equity I would like to have it granted in their ease. As £300 is now the maximum of superannuation granted, I would propose that all officers whose salary plus the value of emoluments equals £450 should be included in the amended regulations suggested by the Commissioner. This will require a little sliding-scale adjustment, thus: Salary, £350; emoluments, say. £100 = £450, a typical example. Salary. £400; emoluments, £100 = £450 plus £50, only half emoluments to count. Salary, £450; emoluments, £100 = £450 plus £100, emoluments not to count. Report nj Committee appointed to inquirt into Record Systems: "Series" System and Typed Card Indexes should be adopted. I think when a system such as that suggested is once in working-order it would possess advantages, but the transitional period naturally entails additional labour. A system which has been carried out almost automatically for many years takes less effort than a simpler system during its initiation. The clerical staff is very small. lii fact, to keep things going we have all had to assist and work overtime. I have made application for an additional clerk, which the Commissioner has approved, and we shall soon be in a position to remodel our records. Report ni Committee re Accounting, For the .Maintenance Branch, which has a staff of its own. the card system has been introduced, and is working satisfactorily. In fact, the proof of the can! was to hand when the office was inspected. The recommendation has therefore been carried out. The note recommending that the accounts should be sent in for payment, and not kept back until all had come to hand, is due probably to a misconception. All firms keen about being paid promptly are known to us, and their accounts are invariably checked and sent on to the Head Office at once, where they are passed for payment immediately on receipt. The rest have been checked and sent on together to the Head Office as soon as possible, usually about the middle of the month, and they have been dealt xvith at the Head Office, and sent on for payment, with as little delay as possible. We have found some firms very lax in sending in their accounts, and in such cases the others have not been held back. In fact, concisely, the system has been to send on the special ones immediately, and to treat the others (the bulk) on the first convenient day with regard to the work of the office. Noxv that xve have just added to our staff, the recommendation can be carried out fully. Mines Department. No report received from this Department. Native Department. No report received irom this Department. Printing and Stationery Department. The recommendation of the Public Service Commissioner that this Department be placed on the basis of a trailing concern has received consideration. 1 am strongly in favour of this being brought about, and I am in communication xvith the Secretary to the Treasury in regard to its being brought into operation by the beginning of the next financial year if possible. There are several improvements in the methods of account-keeping which have also received consideration, particularly in regard to the cash-book, of which txvo are at present in use —one being required by the Treasury Regulations, and the other necessary for the purposes of the profit and loss accounts of this Department. By combining the two much time would be saved. This matter has been discussed with the Treasury officials, and I hope to bring this into operation by the Ist April. The improved system of keeping records lias not yet been effected, but this xvill be done as soon as it is possible to do so. 'Ihe work-ledger xvhich was in use in this Department for many years has now been done away with; the extra information contained therein has been added to the account form, which has resulted in a considerable saving of xvork.

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