8.—20b.

No. 7. The Colonial Treasurer. So far as can be judged, the payments included by Major Pilcher in his accounts have been made bond fide on behalf of the Imperial Government and the Government of New Zealand, and I think you may safely accept the responsibility. Jas. B. Heywood. 19th Apl., '02. Appd.— J. McG. 19/4/02. For the Audit Office.—Jas. B. Heywood. 19th Apl., '02. Major Pilcher's accounts to 31st October, 1901, as presented to Audit passed accordingly.— J. C. Gavin, A.C. &A. 19/4/02.

No. 8. Extract from Audit Memorandum of the 30th July, 1900, to the Under-Secretary for Defence on Imprest Account of J. Gole, late Carpenter, Troopship "Knight Templar." The amount of the proceeds, £319 9s. Id., of the sale of Government property ex " Knight Templar," as per Messrs. Howard and Park account sales, was on the 28th May paid to credit of the officer commanding the Third Contingent, presumably Major J. Jowsey. He should at once be debited with the amount by way of imprest, and the proper vote credited. It appears from .... papers attached to Mr. Cole's letters that he expended £178 16s. 10d. and £2 on various services, the cash for which he received, according to his statement, as follows :— £ s. d. Received from Major Jowsey... ... ... ... ... 44 0 0 „ Mr. Neale, stevedore, for four horse-slings ... 14 0 Drawn on account in Standard Bank, £133 13s. and £2 ... ... 135 13 0 180 17 0 The disbursement of this money requires also to be passed through the proper accounts. Have you any accounts from Major Jowsey showing that he advanced the £44 to Mr. Cole, and also the £135 13s. which it is presumed formed part of the £319 9s. Id. paid into the Standard Bank? J. C. Gavin, Assistant Controller and Auditor.

No. 9. The Under-Secretary for Defence. I'cannot find that any reply has been received to the memo, of which this is a copy (memo, of 30th July, 1900). As Mr. Cole is claiming a bonus for his services, I would be glad to have a reply before passing his claim. J. C. Gavin, A.C. & A. 11th June, 1901.

No. 10. The Assistant-Controller and Auditor. The proceeds of sale of ship-fittings have been credited to the vote and charged as an advance to Major Jowsey in account of the 30th September, 1901. Major Jowsey has advanced to Mr. Cole the sum of £180 17s. in his account of the 30th September, 1901. Particulars of expenditure herewith from Mr. Cole. Mr. Cole states that the attached receipts are all that he can produce. M. J. Donnelly, For U.S. Defence. 30th Octr., 1901. I would like to see Major Jowsey's accounts in which he brings on charge £319 9s. Id. and takes credit for £180 17s. advanced to Mr. Cole.— J. C. Gavin. sth Novr., 1901. The Assistant Controller and Auditor. —Mr. Cole has now rendered his account for the amounts received from Major Jowsey and other sources.—E. H. W., for Under-Sec, for Defence. 16th Apr., 1902.

No. 11. The Under-Secretary for Defence. I would be greatly obliged if you would kindly cause these accounts to be forwarded to Audit for examination as soon as possible, as Cole is pressing for payment of a sum of £11 25., the voucher for which cannot be passed until he has satisfactorily accounted for the moneys imprested to him. J. C. Gavin, A.C. &A. 25th April, 1902. The Assistant Controller and Auditor. —All the accounts I can produce in this matter and which were given to me by Mr. Cole have already been before you.—Abthub P. Douglas, U.S.D. 25/4/02.

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