STANDARD OF MORALITY.

Waikato Times, Volume 98, Issue 15310, 10 August 1923, Page 6

STANDARD OF MORALITY.

PUBLIC SERVICE DEFENDED.

DIFFICULTY IN DETECTING FORGERIES. .

A considerable increase in the number of prosecutions for misappropriation of public moneys is noted by the Controller and Auditor-General (Col. G. F. C Campbell) in his annual report to Parliament. "It must be remembered," says the report "that, for the convenience of the public, there are public officers in every part of New Zealand who are authorised to receive and pay out public moneys, and the proportion of those committing defalcations is really not very large. It is commonly supposed that the number of proscutions of Government officers indicates that the standard of business morality in the service is lower than that which obtains in outside employment. I am, however, satisfied that such is not the case. The provisions of the Public Revenues Act regarding prosecutions of public officers are mandatory, and the Audit Office has no option but to prosecute in every case of defalcation. It is thus obvious that in all cases of misappropriation in the service the particulars must come before the public, whereas in the case of private employers there is no corresponding obligation to take legal proceedings against offenders, and prosecutions do not always follow offences. " I am pleased to be able to report that the methods of internal departmental check both as regards cash and stores are gradually becoming more efficient. Audit must necessarily rely very largely upon internal check for the prevention of irregularities. It is impossible for any system of audit in itself to entirely prevent dishonesty. Any attempt to introduce such a system would necessitate an enormous staff to watch the everyday operations of the various paying and receiving officers throughout tho Dominion, including local body officers. "Attention is called to the fact that in a number of the cases of misappropriation recorded elsewhere the delinquints resorted to forgery in or- ; der to possess .themselves of public funds, and it should be recognised ' that, even when proper care is taken : in the audit, and in the approved ' scheme of internal departmental check there is great difficulty in delecting ' this class of misdemeanour, and 1 doubtless many cases go undetected."