337

MEMORANDUM.

The Warrants and Vouchers of the Account for the first Quarter of the current Financial period have been carefully examined for the purpose of ascertaining whether they have been correctly rendered, certified, receipted, and classified in accordance with the services provided for by the Appropriation Ordinance, 1861-2.

Voucher No. 96, contains 17 accounts, amounting in the whole to £157 15s. 7½d., which have been carried to the account of “Police Contingencies;” they should have been placed to the debit of the following services of that Department, viz.:—

Shoeing and Farriery . . . . . . . . . £12 18 0

Contingencies . . . . . . . . . 4 11 6

Travelling Expenses . . . . . . . . 10 1 0

Transport of Prisoners . . . . . . . 0 3 0

Prisoners’ Rations . . . . . . . . 0 9 6

Stores, Furniture, &c. . . . . . . . 128 3 4

Fuel, &c. . . . . . . . . . . 1 9 3

Voucher No. 207, contains five accounts amounting to £6 11s., placed to the account of “Contingencies,” (Police)—one should have been charged to “Stores,” and the others to “Travelling Expenses.”

Voucher No. 247—£212 13s. 7d. charged to “Hospital Rations,” contains many items which should have been carried to the account of “Bedding and Furniture.”

Voucher No. 315—£4 1s. charged to “Police Contingencies,” instead of “Fuel.”

Voucher No. 341—£44 11s. 1d. carried to “Police Contingencies.” The Voucher is headed “Forage,” but contains other items.

Voucher No. 401—£7 5s., should have been carried to account of “Military,” instead of “General Contingencies.”

Voucher No. 773—£18 11s. charged to “Police Travelling Expenses.” That account should have been debited with £7 11s. only, and “Transport of Prisoners” with the balance.

Voucher No. 782—£8 5s. charged to “Police Special Detective Service.” £5 of this should have been placed to the accounts of “Rewards.”

Voucher No. 847—£70 for gold boxes, should have been placed to the account of “Police Stores,” instead of “Contingencies.”

Voucher No. 65—An error of £2 in the summing up. That amount is due to McLeod and Gibson.

Vouchers No. 138, and 139. The Sub-Vouchers are not dated.

Voucher No. 319—The account referred to as rendered and attached, is not attached.

Voucher No. 555—An error of £3 10s. in the calculation which will have to be refunded by J. Barnes.

Voucher No. 667—An error of £1 to be refunded by Public Works Department.

Voucher No. 736—An error of £1 to be refunded by R. B. Martin & Co.

Voucher No. 691—£281 0s. 5d., Military extra pay. Voucher not properly filled up.

Voucher No. 704—£693 16s. 1d. for half-passage money conveying Immigrants per “Chile” should have had an authority from Shaw, Saville & Co., attached for the Agents, J. Jones and Co., to receive the amount.

Vouchers Nos. 767 and 786—£20 17s. 7d. for refreshments, &c., supplied to members of the Provincial Council charged to General Contingencies. This should have been provided for by direct vote, as it is not an unforeseen contingency.

Voucher No. 452—An error, obviously arising from a practice (now discontinued) of combining two or more accounts from different individuals under one warrant, has occurred by entering the two accounts comprised in this voucher as paid at the same time on the 26th November, whereas one, amounting to £36, was not paid till the 13th December, when it was entered a second time in the cash book. Hence the expenditure shown in the balance sheet should be less by £36, and the cash balance at the Bank greater by the same amount.

The Cash Balance at the Bank of New South Wales on the 31st Dec., 1861, as certified by the Manager, was . . . . . . . . . . . . . . . . . . £23,437 9 3

Cheques issued from the Treasury, but not presented at that date . . 218 17 1

Cash Balance on 31st December . . . . . . . . . . . . . . . . £23,218 12 2

Do. as per Treasurer’s Statement . . . . . . . . . . . . . . . £23,182 12 2

Difference . . . . . . . . . . . . . . . . . . £36 0 0

CHARLES H. KETTLE,

Provincial Auditor.

Printed for the Provincial Government by D. CAMPBELL, Dunedin, Otago, New Zealand.