25

A.—s

last, respectively, and are therefore not included in the present account. Fiji has not contributed; Tasmania has overpaid £1 18s. lOd. 3. That, in order to enable the Assistant Deputy-Commissioner at Port Moresby to make payments in New Guinea without unnecessary delay, a cash credit has been established in his favour with the Queensland National Bank at Brisbane. Accounts and vouchers in support of cheques drawn against this credit should be rendered at least once a month, so as to enable the necessary adjustment entries to be regularly and promptly made in the Commissioner's books. No such entries are, however, included in the three months' accounts now under examination, whilst the bank pass-book shows that considerable sums have been drawn by the Assistant Deputy-Commissioner. 4. That, in order to comply with the terms of a despatch from Lord Derby, dated the 9th May, 1884, the financial year of New Guinea has been recently altered, and made to terminate on the Ist instead of the 30th June. The 30th June is, I think, a more convenient period for the termination of the financial year, and, as the majority of the colonies consider that the payments made by them are to the 30th June, 1886, complications are likely to arise if the recent change of date is adhered to. W. L. G. Drew, Department of Audit, Queensland, Auditor-General. Brisbane, 16th November, 1886.

APPENDIX Ib. PROTECTORATE OF BEITISH NEW GUINEA. Statement showing the Total Eeoeipts and Expenditure from the Ist June to the 30th November, 1886. Dk. £ s. d. £ s. d. To Balance brought forward from 31st May, 1886 — .. .. .. .. .. 7,455 4 9 Grants in Aid — New Zealand Government .. .. .. .. .. 2,668 18 9 Tasmanian Government, balance due for year ended Ist June, 1885 .. .. 30 6 2 Other Receipts — Export duty on 36,000 ft. cedar .. .. .. .. .. 18 0 0 — 2,717 4 11 £10,172 9 8 • • ' Ob. By Establishments — By Port Moresby —continued. Salaries fixed— £ s. d. an( j saddlery, £114 145.; freight £ s. d. Special Commissioner from Ist June an( j insurance, £97 4s. Id. ; incito 30th November, 1886, £1,250; dentals, £67 4s. lOd. ; erection of Assistant Deputy - Commissioner gao^ £g 75 . surV eys, £787 ; plans, from Ist June to 30th November, £33 125.; cottage for gaoler, £40 ; 1886, £350; Accountant from Ist men's quarters, £134 6s. Bd. ; surJune to 30th November, 1886, £150 1,750 0 0 veying instruments, £37; chief's Allowances— house, £15 ; Government store, £73 Travelling expenses, Special Commis- 3 S , g^. p Urc hase of cutter "Daisy," sioner and staff 213 13 0 £300; wages of master of ditto, £38; Services (exclusive of Establishments)— stores, &c, for ditto, £73 12s. ; Schooner "Governor Cairns " — In- charter of cutter "Ada," £8 95.; surance, £190 12s. 6d.; stores and pro- charter of schooner "Retriever," visions, £252 12s. 5d.; clothing, £15 £75 . boatmen's quarters, £26 ; Is. 3d. ; wages of master and crew, well-sinking, £7 10s.; moorings and £711 6s. Bd.; stationery, &c, £10 Bs. buoys, £20 3,435 19 1 3d; medicine, £5 17s 6d.; fittings. Dinner Island Establishment— £63 7s. sd. ; marine stores, £120 9s. Salarieslid.; incidentals £39 7s. Bd. ; re- Government Agent, from Ist July to pairs, £174 13s. 8d .. ••1' 583 17 9 30th November, 188G .. .. 250 0 0 Q.G.S. "Albatross"—General expenses 17114 0 ContingenciesMail service - Burns, Philp, and Co. Rent of house from Ist July to 31st (three months'contract .. .. 150 0 0 December, 1886, £10 ; charter of Port Moresby Establishment— lugger " Coral Sea," £160.. .. 170 0 0 Ist March to General Contingent Expenditure30th November, 1886, £137 4s. 6d.; Provisions and trade £886 Is Id. , Government assistants from Ist audit foe, £50 ; medical attendance, March to 30th November, 1886, f,t r^i iMA dSntal *&"&&?' £360; general wages from Ist March £W 6s. 2d.; cablegrams, &c, £35 15s. to 30th November, 1886, £582 3s. 2d. salary from Is No- ,-,, "L 079 3 1 vember, 1885, to Ist February, 1886, AllnwannAall £30 '• insurance on cargo, &c, £45 Lodgmg allowance to clerical assis- 10s.; purchase of cattle, £15; agency taut to 30th November, 1886, £40 ; £ccs> &0- £15 17s 1 290 2 5 travelling expenses, £22 14s. 62 14 0 Miscellaneous expenditure— lv, 0/ a Fencing, £36 7s. 2d.; building mate- Balance 15 1 i. rials, £327 13s. 6d. ; water-supply, „ £94 18s. 3d. ; forge and tools, £32 &IU,IU y_V 05.7 d.; hardware,£223s.6d.; horse ~ Brisbane, 11th January, 1887. Special Commissioner.

Cebtificatb oi? Audit. I hereby certify that the accounts of the Protectorate of British New Guinea for the six months ended the 30th November, 1886—amounting on the credit side to £10,157 Bs. 4d.., and on the debit side to £2,717 4s. lid. (which includes a'sum of £18 collected as export duty on cedar)— have been audited ; and I find,— 1. All sums received have been duly brought to account; the several payments made have been correctly computed, and are supported by proper and duly certified vouchers. 2. The operations by the Assistant Deputy-Commissioner at Port Moresby upon the cash credit granted him for the purpose of making necessary payments in New Guinea are included in these accounts, the vouchers necessary to enable the Accountant to make the required adjustments in the books of the Special Commissioner having been duly rendered by Captain Musgrave. 4—A. 5.