B.—lo

12

m the ledger, and found that they agreed in all cases, allowance being made in certain instances for " extras ' specially authorized. In cases where the contract was of small amount and paid in one sum no separate account with the contractor was opened in the ledger, the payment being charged direct to the general account for roads. In these cases I did not, for lack of time, check the sums paid against the sum contracted for. I took care, however, in examining the vouchers to see that each was certified as correct by the Inspector of Works, and, as each of these payments during the past two or three years at least was specifically approved by the Council by moans of the accountsbook (already described), I passed them without further question. As regards the payments for the antecedent period, during which, as already stated, the accounts-book was most imperfectly kept I did not feel justified in devoting the time which a rigid audit would have required, but contented myself with the certificate of the Inspector of Works. 54. In my remarks on the system of accounts in use in the county, I have stated that no separate accounts were kept showing the expenditure made in respect of moneys granted by the Government for particular works. In some of the annual balance-sheets attempts have been made to distinguish the expenditure made for certain works. It is, however, very incomplete, and the sums stated in each case must have been picked out of the General Eoads Account by some process which I was unable to follow. 55. I endeavoured to check the sums stated in the several balance-sheets as expended under the Eoads and Bridges Construction Act, viz.:—. In balance-sheet 1883-84 ... ~, ... 2 773 6 8 In balance-sheet 1884-85 ... ... ... 3*547 4() In balance-sheet 1885-86 ... ... ... 1370 10 5 £7,691 0 8 The purposes and amounts of the several grants as defined in each by the Public Works Department were, — Grant No. 28.—Eoad, Arrow to Oardrona ... ... ... 774 Eoad, Deep Creek to Skippers Point ... ... 956 Eoad, Arrow Bridge to Kawarau Bridge... ... 359 0 08Q Grant No. 178.—Eoad, Arrow to Cardrona ... ... ... 502 Eoad, Queenstown to Skippers ... ... 188 750 Grant No. 304.—Eoad, Arrow to Cardrona ... ... ... 375 Eoad, Queenstown to Skippers ... ... 750 1,125 £3,964 For purposes of expenditure, these sums may be classified as follows :— * "

From Grai Total. No. 28. No. 178. No. 304. No. 1.—Arrow to Cardrona No. 2.—Queenstown to Skippers No. 3.—Arrow Bridge to Kawarau Bridge £ 774 956 359 £ 562 188 £ 375 750 £ 1,711 1,894 359 Totals ... 750 1,125 2,089 3,964 The expenditure has been as follows :— Contracts. Extras. Advertising, &o. Surveys. Landpurchase. Inspection. Total. No. 1... No. 2... No. 3... Salary of Sub-Ins; £ s. d. *2,669 16 8 13,261 9 8 || 130 2 0 lector, not dist £ s. a. 147 2 10 300 7 1 £ 9 17 s. a. 4 6 5 0 £ 270 15 s. d. 0 0; 0 0 £ s. d. 159 "o 0 £ s. d. 5 0 0 §23 17 0 344 10 0 & s. d. 3,101 4 0 3,653 1 9 153 19 0 344 10 0 iributed Totals 6,061 8 i U447 9 11 26 9 6 285 0 0 59 0 0 373 7 0 7,252 14 9 * This item inclu was no part of tho woi t This sum inoluc J This sum inoluc § The item £23 11 that I made special ir ides a contract o rk on the main re 3es an item of £1' ries an item of £11 7s., for inspecting lquiry of tho late if £14 18s. 9c Dad. 7 for a culver] 0 expended or *the performs Inspector of 1 1. for gravelling, which, t on a section of the roai i an altogether different mce of a contract amoi Works on the subject. as I was in: 1 made by tl road— Wane mting to £1E He informe formed by the le Governmem ika to Wilkin 30 2s., seemed id me that the late Inspector, j. Rivor. so extravagant contract-price