✨ Provincial Financial Audit Report
92 PROVINCE OF WESTLAND GAZETTE.
Receipts, and a few other sources of Revenue.
The increase in the Gold Export Duty, and
the decrease in the Gold-fields Revenue, is
significant, and the only way in which I see
that it can be accounted for is that the Gold
Export Duty received during 1873 included
the duty on gold which was held back by
the Banks at the end of the year 1872, when
the Act reducing the Gold Duty came into
operation, and which properly belonged to
that year. The decrease in the Gold-fields
Revenue, viz., Miners’ Rights, Business
Licenses, &c., is a matter which, perhaps, is
worthy of more consideration. In former
reports I have alluded to this matter, and I
now beg to state again, that if the Revenue
derived from Miners’ Rights was subject to
the same control as the other Revenue
derived from the Gold-fields as Business
Licenses, &c., that the result would be beneficial.
With regard to the Expenditure during
the half year, there is nothing that requires
any particular comment from me, it having
all been made in accordance with the provisions of "The County of Westland Act,
Amendment Act, 1869," with the
exception, perhaps, of the amount expended from the
amount advanced to the late County Chairman by the Bank of New Zealand; but, as
that has already been brought under the
notice of J. E. FitzGerald, Esq., a Commissioner of the Audit Department, and I
believe arranged between yourself and that
gentleman, it is, perhaps, unnecessary and
beyond my province to allude to the matter
further.
There is one thing, however, that I would
beg to bring under your notice, and that is
that a system of Treasury regulations with
regard to the receipt of public moneys, similar to those in use in the General Government service be introduced. I find it was
not formerly the practice to enter the
Revenue received at the Treasury daily in a
cash-book, or to bank the receipts on the
same day on which they were received; and
that no system of check existed, such as the
receipts being certified to by another officer
of the department or service as is the case
in the General Government service, where
the control of the Revenue received is never
entrusted to one person. I would also
suggest that a copy of the cash-book of the
Treasurer should be made monthly and
properly declared to and forwarded to me
for audit, instead of allowing three months
to elapse before, as has been the case
previously. This method would simplify and at
the same time expedite the business of auditing, which has hitherto been very much
delayed.
With regard to the statement of Assets
and Liabilities, I observe that no mention
has been made of the amounts advanced by
the Bank of New Zealand to the County for
the defence of the tramway action, nor for
the expenses incurred during the visit of His
Excellency the Governor, and as they are
clearly liabilities of the past half year, they
should be included as such.
I have the honor to be, sir,
Your most obedient servant,
EDWARD PATTEN,
Provincial Auditor.
To His Honor the Superintendent.
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Westland Provincial Gazette 1874, No 27
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County Treasurer's Accounts and Auditor's Report
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💰 Finance & Revenue27 February 1874
Audit, County Treasurer, Financial Statements, Westland, Gold Export Duty, Expenditure, Treasury Regulations
- J. E. FitzGerald (Esquire), Commissioner of the Audit Department
- EDWARD PATTEN, Provincial Auditor