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.The Commissioner also recommends that the amalgamation of several interests at Rotorua should be effected; and the positions of Resident Officer and Tourist Agent, Rotorua, have been amalgamated, effecting a considerable saving in the cost of conducting the Department's operations in Rotorua. The former occupant of the position of Tourist Agent has been transferred to fill a vacancy in Sydney. With reference to the suggestion that there should be only one accounting officer instead of three at Rotorua directly responsible to the Treasury, 1 may state the amalgamation already referred to has reduced the number of officers to two, and I believe legislation xvould be necessary before any alteration could be made in the collection of land revenue. Ihere is, hoxvever, another officer of this Department at Rotorua—namely, the Sanatorium Clerk—who accounts direct to the Treasury, but I understand the Treasury has now in preparation a scheme whereby all the accounting xvill be centred in the Department's Accountant at Head Office. Treasury Department. Owing to the appointment of a Treasury officer —Major J. ,1. Esson —to act as Inspecting Accountant, proper co-operation between the account-keeping of other Departments and the Treasury is assured, and more efficient control by the Treasury is established, while unnecessary duplication and overlapping xvill be prevented. Forms and books have been revised, multiple schemes and compound forms are being introduced. These reforms, combined with the use of modern machines, are gradually replacing old methods, and the reorganization of the staff has already resulted in a reduction of eleven hands without any loss of efficiency. Revenue Accounts. —The method of accounting for revenue is being simplified both in the Treasury and in Departments. The principle of supporting total entries in cash accounts by detailed statements is being applied generally. In the Treasury the bulky revenue-books are being replaced by simpler methods. Numerous small receivers are being abolished, and by the extension of the central-receiver system the Treasury xvill be relieved of a lot of unnecessary details, and the position of the relative Depart] its xvill be much improved. Expenditure Accounts. —The method of keeping expenditure accounts has been thoroughly reorganized, completely doing away xvith the overlapping and duplication of xvork in Departments and between Departments and the Treasury. Details of items will still be kept by the Departments in a simplified form, xvhile the Treasury will only record the charges against the votes as a whole. This reform will have the effect of doing axvay xvith thirty large abstract-books in the Treasury alone, saving labour and a considerable sum annually for bookbinding. It will also have the effect of greatly reducing the number of books kept in Departments. A simple card index has been provided in lieu of the cumbersome alphabetical register of claims kept by Departments, and a satisfactory means of effecting a reconciliation betxveen the books of the Treasury and Departments is provided. Payment through the Post Office. —An arrangement has been entered into xvith the Post Office providing for the local payment of small claims not exceeding £5 over the post-office counter. As such payments may in most cases be made without the necessity of reference to Wellington there xvill be a saving of time and handling which should be greatly appreciated by the public. In addition, the Treasury will be relieved of the necessity of writing and posting separate cheques for thousands of small amounts. Destruction of Old Accounts. —A systematic clearance of old and useless books and forms has been adopted, xvith the result that valuable space has been set free, xvith some saving in rent. Machines. —Modern machines have been introduced, xvith economical results. Others are being purchased and will be introduced as the scheme of reorganization proceeds. Receivers' General Deposit Account. —The method of keeping this account has also been much simplified by the adoption of the card system and the abolition of superfluous checks, resulting in a saving of labour and expediting the return of deposits'. Treasury Bank Ledgers. —Owing to extension of business additional clerical assistance xvould have been necessary in connection xvith these ledgers. /The ledgers have, however, been remodelled, and the work has been reduced to such proportions as to render additional assistance unnecessary. Rerjuisition and Bank Order. —The method of transmission between Treasury and Audit has been simplified, xvith the result that payment has been facilitated and much time and labour saved in the Treasury. Binding Treasury Vouchers. —This has been discontinued, with a resultant annual saving of £550 in xvages alone. Payment of Cheques to Order. —This reform has also been inaugurated, arrangements having been completed xvith the bank for the payment of cheques drawn to order. This xvill effect a considerable saving of xvork in the Post Office, besides relieving the payee of much trouble, as it will render it unnecessary for him to visit the Postmaster or other official for the purpose of getting his cheque countersigned. This reform has been urged by business men, advocated by the Hunt Commission, and strongly urged by the Public Service Commissioner. Ledger and Loan Accounts have been simplified, journalizing abolished, and several ledgers consolidated, with a considerable saving of labour. Correspondence and Records. —An improved method of recording correspondence has been introduced, practically effecting a saving equal to the time of one officer. General. —Other improvements in Treasury methods have been effected, and are pending. It will be readily understood that drastic changes affecting the accounts of the xxdiole Dominion cannot be hurriedly brought about, xvhile the long-session work litis greatly delayed the printing of necessary, forms, &.c. I am pleased to say that as a general rule the officers of the various