B.—l [PT. ll]

(c) STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES Five serious cases of misappropriation of public moneys by departmental officers occurred during the year, and the person involved in each case was a senior accounting officer. The total sum stolen in the five cases, in three of which forgery or falsification of documents was resorted to in order to conceal the thefts, was £1,172. In addition to these five cases, there were seven other cases of theft by public servants involving a sum of £68. Five misappropriations by temporary clerks in pay offices of the Army Department also occurred. The sum of the misappropriations in these five cases amounted to £1,417, and in three of them forgery or falsification of records was in evidence. As pointed out in previous reports, the ordinary safeguards provided by internal checks are applied wherever possible to prevent irregularities, and the Audit Office, in the course of its duties, examines the accounting systems in operation and suggests improvements where necessary. The number of cases in which recipients of pensions, sustenance, age, and other benefits obtained payment in excess of scale rates by failing to disclose material particulars of their circumstances to the Social Security Department again shows a substantial reduction when compared with the previous year. The number of cases reported this year to the Audit Office by the Department is 211, against 551 last year.

v

Nature of Irregularity. ; inTOlved. Action taken, and Kesult. Note.—In all cases marked * police inquiries were either unsuccessful or are incomplete. Air Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS £ S. d. Theft of seven registered letters en route from 11 10 0 Claims for losses in respect of the registered letters air station to post-office met by Department.* Public moneys obtained by fraud .. .. 5 14 4 * Fraudulent cashing of allotment imprest 69 17 10 Each loss was investigated by the police and concheques—seven instances victions obtained in two cases. Inquiries in respect of two other cases have not yet been completed. Theft or improper possession of stores, equip- Not stated Each case was investigated by" the police or by the ment, petrol, and arms — thirty-eight Air Force authorities. Convictions were obtained instances in eleven cases. Agriculture Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of cash . . .. . . . . j 7 18 0 * Theft of petrol—three instances .. .. 5 0 0 Two offenders in one case each fined £3. Police inquiries unsuccessful in two cases. Army Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Misappropriation of public moneys .. .. 203 10 8 Offender sentenced to eighteen months' reformative detention. £28 3s. 3d. recovered. Misappropriation of public moneys . . .. 28 13 10 Offender admitted to probation for eighteen months. Misappropriation of public moneys .. .. 46 5 11 Offender admitted to probation for a period of two years. Restitution ordered. Misappropriation of public moneys .. .. 263 10 3 Soldier convicted and sentenced to three months' hard labour. Misappropriation of public moneys .. . . 875 2 6 Offender sentenced to six months' imprisonment. Dependant's and child's allowances fraudulently 237 19 6 Offenders placed on probation for two years on the obtained by a soldier and person representing condition that they refund at rate of £1 per week herself as the soldier's wife a sum not exceeding £100. Excess allotment and dependant's allowance 146 2 0 Offender convicted, and placed on probation for a obtained by fraud period of four years and ordered to make restitution. Theft of cash (Middle East Forces) . . .. 218 11 2 Proceedings by Court of Inquiry unsuccessful. Theft of cash (Middlo East Forces) .. . . 160 16 3 Proceedings by Court of Inquiry unsuccessful.' Theft of cash (Middle East Forces) .. .. 100 0 9 Proceedings by Court of Inquiry unsuccessful! Theft of cash (Middle East Forces) .. .. 1,282 I 0 Five Native offenders under arrest awaiting trial; £180 17s lid. recovered. Court of Inquiry ordered the officer responsible for the custody of the cash to be reprimanded and to make good the sum of £37 10s. Fraudulent cashing of a remittance warrant .. 6 1 8 * Fraudulent cashing of pay warrant .. .. 2 18 0 * Fraudulent cashing of pay warrant . . .. 4 0 6 Offender convicted and sentenced to six months' imprisonment. Fraudulent cashing of pay warrant . . . . 0 18 0 Offender convicted and ordered to make restitution. Fraudulent cashing of allotment and depend- 446 2 3 Each loss was investigated by the police. Eleven ant's allowance warrants—fifty-two instances convictions wero obtained and restitution of £41 10s. 6d. was ordered. Inquiries in respect of two of the cases are not yet complete. Theft of cash .. .. .. .. 2 12 3* Theft or improper possession of stores, equip- Not stated Each case was investigated by the police or Military ment, petrol, and arms—forty instances authorities. Convictions were obtained in twelve | instances.