HARBOUR BOARD ACCOUNTS.

Auckland Star, Volume XXV, Issue 87, 12 April 1894, Page 8

HARBOUR BOARD ACCOUNTS.

RESOLUTIONS OF THE SPECIAL COMMITTEE. Last evening a meeting of the Special Committee appointed by the Auckland Harbour Board to investigate the system of book-keeping in vogue in the Board offices, was held. There were presenb:—Messrs A. Porter, A. E. Dovore, R. Farrell, W. J. Napier, and Houghton. Mr J. H. Witheford also attended. In the absence of the Chairman (Mr E. VV. Alison), Mr Porter presided. Tho Board's officials were present in tho building, but did nob attend the mooting. Mr Napier, in referring to the faults of the past system of the Board's bookkeeping, said it would be necessary to consider •whether a new*eet of books should not be opened, so as to embody the results of the transactions for the benefib of the public, and in a way thab could be understood by any member of the Board. Mr Napier, in dealing with the statemenb of the year's finance, said the assets were pub on,the debit side, and the liabilities on the credib. Tbis tended to confusion, and was a transposition of the system of worldwide use. There was no balance-sheet, properly speaking, nor could a balance-sheet in the ordinary sense of the term be obtained, except thedatawereextracted from the original documents. Thero was a statement of assets and liabilities, but ib was worth nothing. If a proper system of book-keep-ing was introduced so as to presenb the results simply to the public, he was sure that Mr Brigham was perfectly competent to carry ib oub. Mr Napier said it was aho necessary to have a simple and expeditious method of collecting cash. In the past, a man imported goods, passed no entry, bub bad hia manifest copied withoub any extension, however, of figures into the Board's books. This went on from month to month and in somo cases from year to year, and then the entry was presented, and ib was treated and entered as a cash transaction. Debts up to December Slat, 1893, were treated as cash transactions. Mr Devore said he could endorse this statement. The Chairman said he was anxious to see one of the items. Mr Napier: You will find hundreds of them. The Chairman : One will satisfy me. Mr Napier then exhibited a list of the cases of which he had taken a special note. The Chairman said he knew the amount of money owing last year. Notwithstanding the defective system it was very small, and very little had been lost. Mr Napier : It is beyond the wit of man, to use Mr Gladstone's famous phrase, to discover how much money haa been losb. It would puzzle a Philadelphia lawyer to find that out. Ib is impossible to find when |i) 9 item*. 9P?r» paid and {or wbat they

were paid. A man can claim a reduction for short shipment, and, owiqg to the lapse of time, tbe Board, clerk cannot dispute it. Some of the merchants, indeed, make out their own accounts aa to the amounta bhey are liable for. All allowances should be journalised and the reasons given. Mi Farrell was of opinion that to know the exact amount of cargo discharged.ib would be necessary to keep a man constantly on the wharf. They would have to rely, he thought, in a great measure on the honesty of the shippers. Mr Houghton said every vessel kept a I private record of all cargo on board. The Board should insist on a copy of this statement being lodged at theoffices immediately on arrival. Mr Napier then moved, as he said, to put it mildly, " That ia the opinion of this Committee the system prevailing up to the 31st of December, 1893, was faulty." On the suggestion of Mr Devore, however, the words, " system of keeping accounts " were added, and " faulty " was altered to " defective." - The motion was unanimously agreed to. The Committee next proceeded to deal with the alterations that had been effected between the 31st December, 1893, and the dato of tke appointment of the Committee in what Mr Napier.termed " the import wharfage lodger." Mr Devore : Call it the wharfage arrears book. Mr Napier: Ib was given to me aa the import wharfage ledger, bub to follow ian old - established custom, I will say tho import wharfage ledger alias wharfage arrears book. (Hear, hear and laughter.) Proceeding Mr Napier said before the 31st December it had had no money column extensions. Ib was then decided to reporb thab the change effected from the 31at December to tbe date of the appointment of this Committee was (a) that the amounts due for wharfage were entered and extended in the paid books in proper money columns, showing debits and credits; and (b) proper references to manifests and entries are now j given. After some discussion as to tho system of bookkeeping for tho future it wm resolved, •• Thab Messrs Napier, Houghton and Henderson be appointed to prepare a specimen geb of books and submit them to tho Committee." The other members present said they were sure the results of the labours of these gentlemen would be perfectly satisfactory. The Chairman said comment had been made on certain romarks such as " bust " which had been found in bhe Board's books. In fairness to the present officers of the Board he pointed out that they had been made by a man-who left the Board's service 9 years ago. In reply bo a query why they had not been oblitetated, Mr Brigham said it waß the custom uever to erase whab had been written by another officer. Mr Napier did not consider that a sufficienb excuse. A superior officer was responsible for the acts of his subordinates. The meeting then terminated.