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(&.) The simplifying of the various forms, and the reduction of reports, or returns. For instance, can the period of any local periodical returns be extended —viz., now monthly to be rendered quarterly ; now quarterly to be rendered half-yearly ; now half-yearly to be rendered annually. (c.) Correspondence might in some cases be short-circuited, and not sent through officers or offices which have no administrative function over the subject. (d.) Although tor convenience clerks may be attached to a subhead of the General or Administration Staff, in emergency they must assist generally in the office. In reference to railway transport, Headquarters and district ledgers should show the expenditure separately on— (a.) Annual passes. (6.) Warrants used by R.N.Z.A. (c.) N.Z.S.C. Headquarters and District Staff and Permanent Staff. (d.) Territorials for drills. (c.) Territorials for camps and military concentrations. (/.) Shooting matches, New Zealand Association ; district and group meetings ; authorized teams shoots. (g.) Tournaments and sports competitions. {h.) Rifle-club passes. (i.) Cadet passes. (j.) Freight charges, concentration, general. Railway freight charges are already dealt with by districts. Railway warrants for individuals and troops travelling should similarly be dealt with. The Railway authorities will be approached in this direction. It is in the district that correct checking can be carried out. This does not mean that the bills must be paid out ot the district imprest; the}- can be forwarded after checking and entry to Headquarters for payment as at present, as settlement is not so urgent between two Government Departments. Much delay may occur with increased headings in ledgers, only one clerk being able to use the book at a time. The introduction of loose-leaf ledgers or a card system will reduce labour to a minimum and ensure accuracy. Railway charges are quoted as an example. Other items of the vote to be accounted for in like detail, each being given their designation, as set out in the annual appropriations. 12. Travelling on Duty. Travelling allowance and expenses account for each officer and N.C.O. to be kept. No travelling should take place except by authority, and in conformance with General or District Orders or instructions from a senior officer. 13. Cost. Cost of all services must be considered in conference with General Staff before any service or expenditure is incurred. This specially refers to camps, conferences, Staff exercises, tournaments, concentration of troops. When decision arrived at, orders or instructions as to numbers to attend, pay allowances, rations, forage or payment in lieu, duration of same, to be clearly set out. 14. Prompt Settlement. I have been assured by several private firms that the delays they experience in carrying out and in settlement of Government contract, especially at the close of financial year, means higher cost, and they tender accordingly. A.D. Supplies and, Transport (District). 15. Public Works. A.D.S.T. to work in conjunction with Public Works as hitherto. Should the A.Q.M.G. consider it a saving of time and money on urgent, repairs or maintenance he may do so direct with local contractors. All specifications and estimates for new works must for the present be prepared by the Public Works Department. 16. District Public Works. The Public Works official and A.Q.M.G. in each district in conjunction to carry out all works suitable to local requirements and due regard to probable expansion. When a work is being specified every care to be taken that extras are kept at an absolute minimum and that the estimate includes everything. Many cases happen wherein the cost is very considerably above the estimate by omitting important details, change of mind, and consequent alterations. 17. Sealed-pattern Drill-halls. The Q.M.G. in conjunction with. Public Works Officer at Headquarters will work out, if possible, standard specifications lor drill-halls and ranges to suit various requirements, with facilities for expansion—say, in four classes, easily added to when required. 18. Estimates for Works. Plans and specifications forwarded to Headquarters must not exceed the authority granted on an estimate of the work. For instance, an estimate of £1,000 is authorized to erect a hall or rifle range. When the plans and specifications are completed £1.500 is required, and authority for a further £500 has to be obtained. Close conference with District Engineer before the plans and specifications are

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