VOUCHERS AND AUDIT.

New Zealand Times, Volume XXVII, Issue 5669, 17 August 1905, Page 5

VOUCHERS AND AUDIT.

AX ABSURD CONTENTION. OFFICIAL EXPLANATION. With reference to the Press Association message from published in the ‘‘New Zealand Times” yesterday, relating to the possibility of the alleged ‘’Sedclon voucher” having been made out in Christchurch, and afterwards refused by audit, it is officially pointed out that such a contention’is absurd, and from the course followed in respect to vouchers is absolutely impossible, and *for tho following reasons:— 1. The Under-Secretary for Defence would have to create the voucher and certify to the service performed, 2. Before the alleged vouchor could reach the Christchurch office at all it would first have to go to the Head Post Office Wellington, and also to be certified to by the Defence Department in Wellington. 3. It would then have to pass and:!. If refused, it would not leave Wellington, 4. If sent on to Christchurch, that would prove it had passed audit, and had gone on to the Treasury in W ellington before being sent to the Christchurch Post Office. 6. Further, Captain Sodden states in his declaration that he never performed any such services. This shows that ho never in any way claimed on account of such services. “LOCAL” VOUCHERS. Tho suggestion made in Christchurch, and telegraphed by the Press Association yesterday, that the Scddon vouchor might have been made out there and payment refused by the Audit Department, has been the subject of amused comment in Civil Service circles. Those who have to do with payments of public . moneys state that it would bo quite impassible to make out vouchers and pass ; payments locally. W T hen a voucher is ; made out for payment for supplies or ; services it is sent to Wellington after ! examination, is there further investigated, and charged up against the parj ticular vote which should bear the payi meat, and finally signed by the Under- ; Secretary. Without his signature it is • of no value, and cannot possibly be rc- ; cognised or cashed by a public officer. | When the departmental officers have ap--1 proved tho account it goes on the Audit | Dcpi&tment, and there undergoes a | further examination, particularly as to I whether it is a legitimate charge upon ; the particular vote. If it is approved by the audit, it is sent on to the Treasury ! where a cheque for the amount is made : out. If the person to whom tho money is to be paid does not live in Wellington the voucher is sent down to the postmaster of the place where he lives, with an instruction to pay the amount. At tho same time, tho person receives official notice that ho will receive his cheque at the post office. When he goes there he has to receipt the voucher, and the postmaster then countersigns his cheque, which may then be cashed at the bank against the public account. By countersigning the cheque the postmaster makes himself responsible for returning the voucher, with the acquittance, to the department. He merely acts as an ; agent for tho Treasury. There is no record whatever of the payments in the post office. But the vouchers and authority to pay must come from the Treasury, and no payment could be made otherwise, except, of course, at the personal risk of the payer. Nor is it possible that a voucher, if once made out and sent to the department, could be effaced from the records. It is provided by law that an alphabetical record must be kept of every account that reaches the departmental offices, even if it is not paid, and it must he stated what happens to each.