We feel that the accounts submitted to us are not only clear and correct in themselves, but that they also appear to be presented in a much simpler and more convenient form than in previous years, although there still appears to be room for improvement in those departments which relate to the expenditure incurred under the direction of the Surveyor. We especially feel that some plan should be adopted for obtaining a receipt or signature periodically from the labourers employed by him, so as to assimilate the vouchers in the labour department, as nearly as circumstances will allow, to those for other departments of expenditure.
We feel it to be especially important that a fuller and more intelligible system be introduced in reference to deposits paid to the Vestry on account of Drainage Works and Surveyor’s Licenses, in order that the amounts actually expended in respect of such deposits may be brought to account so soon as the works are completed, instead of, as at present, being brought to account only when the depositor claims the return of the balance of his deposit; thus leaving it possible that the mere neglect or ignorance of the depositor may occasion deposit accounts to be left open and unchecked for years, and that even where sums may be expended in excess of such deposits, the fact may never come to the knowledge of the Vestry Clerk, and that consequently no claim may be made on account of such additional expenditure.
We think, further, that the book which contains a record of such deposits might, by additional columns of reference, be brought into most useful connexion with the accounts of the Vestry for payment of the contractors or others by whom the works are actually executed; thus increasing the facilities for testing the integrity and propriety of such accounts, and affording more ready access to any information which depositors may require in respect of expenditure incurred on their behalf.
May 22, 1860.
Wm. Lawrance.
G. W. S. Iago.
J. T. Stanesby.
Geo. Purdom.
REPORT OF THE AUDITORS, 1861.
We, the undersigned, have audited the accounts of the Vestry of St. Luke, Chelsea, for the year expiring 25th March, 1861, and allowed the same except the item of £21 14s. 9d., charged as the deficiency on the “Inauguration Dinner,” which after mature consideration we are of opinion, cannot properly be charged against the Vestry funds.
We find the sum of £533 6s. 8d., amount of Precept dated 8th March, 1856, uncollected and carried forward from year to year, and would suggest, that such item be disposed of, by payment being enforced, or the amount written off. There does not appear to be any examination of the amount drawn by the Surveyor for, and that paid to, labourers, and although attention to this has been drawn by the auditors of the last year’s accounts, no alteration seems to have been made. We think that the Inspector of the Roads should sign the Surveyor’s wages book each week, in testimony of the number of men charged for, having been employed.
In conclusion, we desire to state our thorough satisfaction with the mode in which the accounts are kept, and to express our full appreciation of the courtesy and assistance received from Mr. Lahee during our audit of such accounts.
To the Vestry of St. Luke, Chelsea.