B. —1 [FT. 11 ].

XII

SCHEDULE OF IMPERFECT VOUCHERS PASSED, ETC.—continued.

PROCEEDINGS TAKEN AGAINST DEFAULTERS AND OTHERS. Section 89 (2) (e), Public Revenues Act, 1926. Particulars of cases in which proceedings have been taken in pursuance of the Public Revenues Act, or regulations thereunder, are included in the statement under paragraph 89 (2) (c). SURCHARGES. Section 89 (2) (f), Public Revenues Act, 1926. There are no surcharges imposed by the Controller and Auditor-General remaining outstanding. No surcharges have been disallowed during the year by the Minister on appeal. DETAILED AUDIT OF ACCOUNTS DISPENSED WITH. Section 89 (2) (g), Public Revenues Act, 1926. Section 72 of the Public Revenues Act, 1926, reads as follows : " The Controller and AuditorGeneral may, with the consent of the Minister, dispense with the detailed audit of any accounts, but not with any appropriation audit of such accounts. The consent of the Minister sliail be given only in those cases in which he considers that there are circumstances which render a detailed audit under this Act unnecessary : Provided that a list of such cases shall be comprised and published in the Controller and Auditor-General's report in each year." The Minister of Finance has, in view of the thorough system of internal check carried out by the Education Department, in terms of the above section consented to a detailed audit of the expenditure on teachers' salaries being dispensed with, on the understanding that adequate test audits are made each year by the Audit Office. COMMENTS BY THE CONTROLLER AND AUDITOR-GENERAL. Section 89 (2) (h), Public Revenues Act, 1926. Departmental Accounts. In terms of section 68 (2) of the Public Revenues Act, reports have from time to time been furnished to the Right Hon. the Minister of Finance showing the general result of the inspection, examination, and audit of the books and accounts of accounting officers or other persons in the Public Service.

I I .Name I Department and Particulars. I Amount. Total Amount. | | Public Trust Office. £ s. d. £ s. d, H.K.Douglas .. .. Steamer fare (1) .. .. .. .. 17 6 1 7 6 Public Works. J. C. Fish .. .. .. Travelling-expenses (1) .. .. .. 2 17 6 G. Winter .. .. .. Travelling-expenses (1) .. .. .. 2 11 3 C. Nees .. .. .. Hotel expenses (1) .. .. .. .. 15 0 J.H.Powell .. .. .. Hotel expenses (1) .. .. .. .. 3 9 6 G. J. Mills .. .. .. Travelling-expenses, England to New Zealand and 23 10 0 return (1) 33 13 3 Scientific and Industrial Research. B. C. Aston .. .. .. Maori carving purchased for Department (1) .. 0 10 0 H. R. Whitehead .. .. Photographs and material for research work (1) .. 1 17 0 F. H. McDowall .. .. Rail fares, taxis, luggage charges, and other expenses 116 0 0 while travelling in America (1) Dr. E. Marsden .. .. Railway fares, taxis, and stenographer's charges 94 10 9 while travelling in America and England (1) H. E. West .. .. .. Railway and steamer fares and hotel charges while 38 19 2 travelling from Canada to take up position in New Zealand (1) A. Craig .. .. .. Hotel charges and car fare (1) .. .. .. 3 0 6 P. R. Talbot .. .. .. Hotel charges (1) .. .. .. .. 6 0 0 J. Henderson .. .. .. Hotel charges (1) .. .. .. .. 1 10 0 J. Cleland .. .. .. Hotel charges (1) .. .. .. .. 1 10 0 G. Leadley .. .. .. Hotel charges (1) .. .. .. .. 170 265 4 5 State Forest Service. Arnold Hansson .. .. Taxi fares and luggage charges incurred in Aus- 4 12 0 tralia (1) 4 12 0 Tourist and Health Resorts. B. R. Avery .. .. .. Honorarium as Honorary Agent, Johannesburg (1) 12 0 0 12 0 0 Treasury. A. W. Palfreyman .. .. Debenture interest (2) .. ,. .. 233 0 3 233 0 3 Total .. .. .. .. .. £954 18 1 (1) Receipts not obtained. (2) Impossible to obtain receipts. (3) Receipts lost and cannot be replaced.