PUBLIC MONEYS.

North Otago Times, 20 July 1917, Page 8

PUBLIC MONEYS.

LAXITY OF DEPARTMENTAL > OFFICERS. SHARP REMINDER FROM AUDITOR OENEIIAL. ■WELLINGTON, July 18.

;lii the course of. a statement laid' before Parliament, the Controller anil Aiiditor : Geiioi'al .'(Colonel ft. J. Collins) says:-"! fool that 1 should fall short| of the full discharge of ; my duty if I did. not call attention to n laxity in relation-to sundry departmental vouchers, I refer to the failure of certify-; ing and approving officers to' realise the undoubted fact 'that the primary responsibility for the 'accuracy of vouchers is imposed upon them by law, and that, no matter what obligations may devolve upon other officers, with regard to these vouchers ■ at later, stages of 'their- passages, no exoneration can reasonably -be expected or justly granted for initial laxity''or inaccuracy,. 1 find, indeed, that not only have, the essential particulars not always (been verified by various departmental officers, but ttiat the, officers concerned have sometimes been quite unaware of where or when or whether services were rendered, or goods supplied, and yet io the accuracy of the claims therefor have duly pledged their names. Admittedly the audit office has grave responsibilities also, but to look to audit (a post factor) to counteract the neglect ,-of. those, whose everyday duty it is'to maintain sound'administrative conditions in their' departments, i< opposed io every conception of business eonimon-sciiPe and equity, and to require a service which is no part of audit functions, T may further add that no system of accountancy, however skilfully devised, can secure immunity from fraud unless the duty of ensuring that the .fundamental factors of the accounts are duly supervised and accurate is consistently and conscientiously performed by the officers appointed for that purpose,"