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78A 12 JUNE, 1889.
"plicated system, or systems, of expenditure; to examine
"into which complex system five gentlemen are elected
"annually, at haphazard as to their ability for the work.
"We submit that under such a system an efficient
"Audit is impossible. To expect it would be as reasonable
"as it would be to rely on a report on the merits of a
"steam engine from one whose only qualification was
"that he had been inside an engine shop.
"In making these remarks we are intending no re"flections,
on anyone, but on the system, and we do this
"in the hope, that having your attention called to the
"matter, mayhap a way may be found of engaging a
"thorough accountant. Whether the law will empower
"you to do this, or whether you can obtain authority
"from the Local Government Board, we cannot tell, but
"we feel it our duty to report to you these our reflections.
"Failing any alteration in the way indicated, we
"suggest that at the next Audit, endeavour should be
"made to meet the convenience of the Auditors, to meet
"two or more days if necessary; also if the law make
"such provision, to fill up the places of those who from
"whatever cause, are unable to attend. In the present
"Audit only three attended out of five, and two of those
"could not have attended a second day, having had no
"intimation that such necessity might arise, arrangements
"were not made, which possibly could have been made
"to have attended a second day; the consequence of
"which is that towards the close the work is hurried.
"We also suggest a better system should be adopted
"for checking the goods received. In the matter of fod"der,
etc., for instance, the invoices are for so many
"quarters of oats, or so many trusses of hay,—so much,
"—without specifying the weight contained for quarter
"or truss. This struck us as extremely loose, inasmuch
"as the value is fixed according to the weight contained.
"And we are satisfied that no merchant would accept
"invoices thus made out. We therefore suggest that in
"all cases the weight should be specified.
"In the matter of refreshments, we examined every
"bill, by the "Attendance" Book. In no case was the
"amount exceeded for the number in the Attendance
"Book; on the contrary, in most cases the amount fell
"short, of the number. The total amount is some £20
"less than last year."
Signed
James francis haines.
george wedlake.
richard waterer.
Auditors.