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APPENDIX.
6. The books to be kept should consist of—a daily cash-book (vide the form given in
the Appendix A), in which all receipts and disbursements should be entered; a stock-
book showing separately each article in stock : each stock account to be balanced monthly
under the signature of the superintendent.
7. Detailed rules as to the manner in which the accounts should be kept, and for the
preparation of abstract and detailed contingent and manufacture bills drawn up by Mr.
Mangles, and concurred in by the other members of the committee, are given in Appendix B.
Manner of crediting fines.
*Enclosure forwarded—the copy
of the resolution of His Honor
the Lieutenant-Governor.
8. With reference to the mode of crediting fines, the present committee need only state
their entire concurrence in the opinion already expressed by the
visitors of the asylum in their report,* No. 140J, dated 23rd
September 1871, that all such fines should be deducted from the
monthly salary bills before they are cashed.
Management of industrial fund.
9. As regards the disposal of the industrial fund, the rules drawn up by Mr. Mangles
(forming Appendix B to this report) sufficiently provided for
the form of accounts to be used in the management of this fund.
10. The committee recommend that, prior to the commencement of every year on such
date as the Inspector-General shall fix, the superintendent of the asylum shall submit a
budget estimate, showing the proposed outlay for the ensuing year, on materials, buildings,
repairs, and extra establishments, and all miscellaneous items of expenditure usually debitable
against this fund.
11. When the budget has been duly passed, the superintendent should be authorized,
without further reference, to incur expenditure within the limit of the budget on all such
items as petty repairs, the purchase of materials, extra establishment, indulgences for
patients, and the like; but, as regards the erection of new and the thorough repair of
existing buildings, he should, prior to incurring any expenditure, submit for sanction
detailed estimates to superior authority. Monthly returns of all expenditure should be
submitted to the Inspector-General through the Deputy Inspector-General.
12. The adoption of the above rule, the committee are sensible, undoubtedly allows
considerable authority to the superintendent; but to this, considering the responsible position
occupied by that officer, they see no objection. The only other alternatives are either
to place the control of expenditure under the supervision of the Deputy Inspector-General,
or under that of the visitors. To the first proposal, Deputy Inspector-General Mr.
Saunders objects, on the ground that he has no special experience in such matters, and that
his audit of accounts has not extended heretofore to the industrial department. As regards
the suggestion to vest visitors with the control, the committee are of opinion that such
control would be most frequently purely nominal, as the visitors being, as a rule, officers of
Government, whose time is fully employed in other official duties, have no time to exercise
any really efficient check in such matters; and they therefore consider it better to leave
the control with the really responsible officer, the superintendent of the asylum, subject to
the supervision of the Inspector-General and Deputy Inspector-General of Hospitals, and
to the checks imposed by the budget estimate.
Audit of establishment bills.
13. The rule regulating the audit of fixed establishment bills in other departments should
apply to those of the asylum. They should be paid at the
treasury on the signature of the superintendent without other
countersignature. When considered necessary, a duplicate bill can be submitted to the
Deputy Inspector-General for that officer's information.