3

8.—2

2. The yearly balance-sheet and statement of the assets and liabilities of the County on the same date. In auditing these accounts several matters came under my notice which required correction and explanation, but as such matters come more properly within the duties of the Finance Committee to control in future, I beg to make a few suggestions for their consideration. 1. With regard to the revenue, the vouchers for all moneys received should always agree with the amounts paid into the Bank, and should show from whom and by whom it was received. Full particulars should also be given as to the nature of the revenue received, and the date of payment into the Bank. With regard to the expenditure, I would remark : — 1. That in all cases the authorities for persons, other than the claimants, to receive moneys should be attached to the vouchers. I found it was the practice of the Treasurer to file them separately. 2. That all payments, with the exception of petty-cash payments, should be made by cheque. 3. That in all cases where persons cannot write, the witness to the mark of the said persons should always be some one other than the person paying the money. 4. That the Chairman of the Finance Committee should check the cash-book weekly with the Bank book, and see that they agree, and also that the receipts and expenditure are properly vouched for. 5. With regard to the payment of labourers engaged on public works, 1 find it has been the practice to draw cheques for the total amounts of the vouchers, and to pay the men in cash. No doubt there is a difficulty in paying men who are more or less scattered throughout the county, but there is one instance I should like to quote in order to prove that such a system is open to faults. In going through the vouchers I observed that the signature of a man named Taylor was wanting on Voucher No. 12, for day labour on the Greenstone Road in October, 1878 —amount, £3 10s. On inquiry I found that the cheque for the wages had been drawn for the total amount on the voucher, viz., £56 155., and cashed, and the amount taken by the overseer to pay the men. The receipts of all the other workmen were on the voucher except that of Taylor, and the question arose whether he had been paid or not. It turns out that Taylor has left this district, and cannot be found. The County Treasurer explains the matter by stating that he paid Taylor himself, but as the voucher was not in the office at the time, he could not get it receipted. As no further claim has been made for the money, I think it may be fairly assumed that the explanation given by the Treasurer is correct. But had the amount been paid by cheque, instead of cash, the matter could have been more easily traced. I also beg to state that all the books have been audited up to the end of the month of April, and found correct. I have, &c., The Chairman, County Council of Westland. Edward Patten, County Auditor.

BALANCE-SHEET for the Year ended 31st March, 1879.

I hereby certify that I have examined the above account, compared the same with the vouchers, cash book, Bank pass-book, and other documents connected therewith, and find it correct; also that the revenue and expenditure have been properly classified. 9th May, 1879. Edward Patten, County Auditor. Settled and adopted at special meeting held this 14th day of May, 1879. McLean Watt Jack, Chairman of Special Meeting. H. R. Rae, County Treasurer.

Revenue. £ s. d. Credit balance, Union Bank, 1st April, 1879 918 10 9 rolls ... ... ... ... 1,697 7 6 Publicans'licenses ... ... ... 1,219 5 0 Slaughtering licenses ... ... ... 0 17 6 Dog registration ... ... ... 85 0 0 General rates, Kanieri ... ... ... 127 0 0 Okarito ... ... ... 22 16 6 „ Totara ... ... ... 27 16 0 Government subsidy on rates collected ... 871 3 8 !0 per cent., Westland Land Fund ... 161 5 4 Advance on account of land revenue ... 1,000 0 0 -tents of gold-mining leases ... ... 238 17 0 xold fields revenue (ten months) ... 2,087 4 8 3-old duty (ten months) ... ... 5,294 5 3 i-dvance on account of gold duty... ... 1,000 0 0 Advance from vote for repair of damage by floods ... ... ... ... 2,700 0 0 interest, Union Bank, to 31st March, 1879... 31 5 11 Debit balance, 31st March, 1879, as per Cash Book, viz.:— Bank overdraft ... ... ... 1,190 11 0 Cheques unpresented ... ... ... 357 12 6 Expenditure. £ s. d. Greenstone Road (from Hokitika Borough boundary to Kumara) ... ... 5,394 19 9 Christchurch andLoop-Line Road ... 848 7 8 Kumara to Dillman's Town Road ... ... 1,337 13 1 Ross and Hokitika Road from H.O. line to Ross ... ... ... ... 686 3 7 Bowen-Okarito Road ... ... ... 378 7 0 Kanieri, district roads and tracks ... ... 1,514 8 1 Arahura, district roads and tracks ... 304 1 10 Okarito, district roads and tracks ... ... 641 0 2 Totara, district roads and tracks ... ... 579 0 3 Construction and maintenance of new tracks 954 3 0 Repairs, damage by floods ... ... 1,401 7 6 Protective works at Bladier's farm, Arahura 774 6 0 New surveys, and engineering charges ... 485 3 O Subsidies— Ferries ... ... ... ... 767 10 0 Hospitals ... ... ... ... 116 13 4 Benevolent Society ... ... ... 67 10 0 Acclimatization of salmon ... ... 108 18 0 Salaries ... ... ... ... 885 0 0 Law ... ... ... ... 82 7 0 Election expenses ... ... ... 385 8 2 Travelling expenses, including deputations to Wellington ... ... ... 514 18 0 Printing, advertising, and stationery ... 307 14 11 Valuation ... ... ... ... 40 10 0 Other charges ... ... ... ... 395 13 8 Bank interest on overdraft to 31st Dec, 1878 59 14 7 £19,030 18 7 £19,030 18 7