THE PUBLIC ACCOUNTS

Otago Daily Times, Issue 15603, 5 November 1912, Page 3

THE PUBLIC ACCOUNTS

ADDRESS BY MR PETER BARR

Tlirco weeks ago Mr Peter Burr addressed tho Accountants' Students' Society on the subject of tho public accounts us Ooa.lt with by iliu recent Public Service Commission, o! which liu was a member. Tlie mutter w«« then considered of such interest and ini|Miriiuico that Mr Barr was asked to give u eiLKjoiid address on the subject, and ucJasl night a special meeting of tliu society was held to enable him'to continue, ami elaborate his subject. Mr J. Faiquharson presided, anil expressed regret thai there was not a larger attendance. Mr Barr l>egan by bielly reviewing his previous address, and went on to draw attention to something quite apart from the commission's report. This was tho very comprehensive and clear panor dealing with tho post office system of accounts that waa delivered quite recently to tho members of tho Wellington Accountants' Students' ijociely by Mr 11. A. Hugging, chief accountant of the Post and Telegraph Department. In that report Mr Hugging had given a, very good idea of tho voluminous and extremely varied nature- of tho accounts of tho post and telegraph office. Mr Huggins explained the distinction between tho Government accounts and tho ]x>st oflico system of what uro rcuJlv trust accounts. 'Ih'o dopurtment received over £30,000,01)0 annually, of wJticli four or live millions were received from other departments. .Mr Barr continued Mr Uuggius's statement that tho remarks of the recent commission as to tho lack of stores accounts had no application whatever to the Postal Department. Hn exhibited a balance sheet of tlio Public, Trust Department, stating tl»t tho information it contained was of no practical vatuo to anybody. It was typical of what Government departments throughout understood by balance sheet*—all with tho exception of tho trading departments, many of which had their own balanco sheets made out in proper order; but, furiously cnoujrh, theso also foiled another balanco sheet on the lines hn had criticised.

Continuing his review ot the commission's report, Mr Barr dealt with the Stateguaranteed Advances office, tho accounts of which tho commission found " not at till easy to follow," and gavo several illustrations of Lhis obscurity with suggestions as io how they might be remedied. With regard to tho lands for settlement branch and the Native land settlement branch, Mr Barr explained tho statement of tho roKrt that the accounts appearing in 131 and 3 "present such a series of transfers liackwards and forwards as to he quito boyond comprehension without considerable explanation by the officers handling them." lie showed that the profit and 10-s account of tho advances to local antlwrities branch presented tho curious anomaly of a considerable debit from interest and n crodiJ of some £1200 from management expenses. Ho further discussed the Public Debt Sinking Fund branch and the statement of tho commissioners of tho Publio Debt Sinking Funds, and emphasised tho commission's finding that there was ample evidence to show; that the sinking fluids of tho dominion slrould, as soon us possible, bo consolidated under one control and tho accounts into system. With regard to tho Stuto Coal Mines Department tho commission recorded that tho pleasuro of finding a sot of clear and woll-arrariged accounts was moro than discounted when the figures disclosed such an unsatisfactory position as that found thcro. Mr Harr dealt in koiiio detail with purl VI of tho report on "Departmental jlookkoopirtg and Accountancy." Ono of tho first things to which thoi conimiswn's attention had been drawn, and that repeatedly in different places and in different departments, was the complaints that wcro received regarding tho delay in the settlement of claims made for sen-iocs rendered to tho Clovornment. Thoy worn quite satisfied from tho evidence offered that there was frequently quite unnecessary delay in claimants getting their money for services rendered. This was largely tho result of the duplication of accounts that wero kopt not only by tho departments, but by the Treasury. They camo across a number of instances of what appeared to bo quito unnecessary and nnduly-dctailed returns that wcro sent from district officers to Wellington. The system of making payments by cheques forwarded to countersigning officers wais necessarily cumbrous. Tho commission was confident that a proporly-thought-out system for making intcr-depart-menial charges could bo devised, and that this would not only materially assist in arriving at the tnio cost of tho various departments, but would lend to oonsidorablo economy.

At tfie close of Mr Barr's address tho Chairman expressed the society's indebtedness and grntitudo to him. and Mr Barr replied to several questions put by niemhcis. A hearty vote of thanks to tho lecturer, moved by Mr J. (1. Patterson and seconded by Mr E. ltosevear, was unanimously carried.