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There is one thing that I wish to draw your attention to in future expenditure, that seems to me to be contrary to the meaning of the Amendment Act, and that is the system of "Imprest Advances" to some of the Officers of the Government; it appears to me by so doing all control of the Expenditure is taken out of your hands. It is clearly stated in Clause 5 of the Act that no money shall be drawn from the "County of Westland Account" unless a resolution of the said Council shall have been passed authorising the expenditure of such moneys, the purpose for which the same are to be expended, and the amount to be expended, and I therefore consider that the authority of the Council should be obtained in order to enable you to continue such a system, if such is necessary for the benefit of the Public Service. I have great doubts in my own mind as to whether I should be justified in countersigning any more cheques for these advances, unless under such an authority.

I find that during the time that Mr. Winter was Treasurer, and so long ago as the 20th July, 1868, an imprest advance was made to the Chief Surveyor, and entered in the Treasurer’s Cash Book as an advance for payment of incidental expenses in the Survey Department. This imprest is still outstanding, and, in fact, but that Mr. Horton accidentally found a telegram in the Treasury from Mr. Fraser, when at Wellington, to Mr. Winter, had been lost sight of altogether.

As the Survey Office is so close to the Treasury, and as all the salaries, travelling, field allowances, and contingent expenses are made direct from the Treasury, the sum of £100 appears to me to be a very large amount for an officer to have in his charge and not account for for more than eighteen months. I have no doubt that Mr. Fraser can explain why he did not do so; but, at any rate, after his return from Wellington, in July last, and when he must have known of the confused state in which the late Treasurer’s accounts were, and how difficult it was to account for all the money that was deficient, it was clearly his duty to have made it known at the Treasurer’s office that he had such a sum belonging to the County in his charge, and, whether called upon to do so or not, should have sent in his account each half-year.

The next matter to which I shall allude is to an account called the "County of Westland Agricultural Lease Deposit Account," which has been opened at the Bank of New Zealand, at Hokitika, but of which no records or cash-book are kept in the Treasury. On making enquiries, Mr. Horton informs me that this account was opened by your instructions, and consists of lodgements made by the Warden’s Clerks in the different districts of money deposited with them by persons applying for Agricultural Leases. If it is necessary to have all these deposits paid into the Bank of New Zealand, at Hokitika, and if the account is not operated on by the persons making the deposits, but by yourself and the County Treasurer, at any rate a cash-book should be kept, and vouchers sent in from the various officers making deposits, whereas, up to the present time, the only record of such an account is the Bank Books. It appears to me that as there are other deposits (made by contractors and others to the Government for works to be performed) that it would be better to call this account the "County of Westland Deposit Account," so that all deposits, no matter of what nature they may be, should be paid into this account, and a proper Deposit Cash-book kept by the County Treasurer.

In conclusion, I beg to remind you that up to the present time Mr. Horton has not yet given security to the County Government for his fidelity as County Treasurer, and would suggest that he be called upon to do so at once.

I have the honor to be, Sir,

Your most obedient Servant,

EDWARD PATTEN,

County Auditor.