Page 392 - Bahrain Gov Annual Reports (I)_Neat

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Audit.

A.new system was laid down for keeping the Police
clothing account.
Passuort deuartinent. The system of accounts was
slightly altered.

Govt, •provident fund. Bocks well kept and no
alteration recommended, entries checked.

Customs department. A few minor suggestions vie re
made. "The whole system of the accounts, which combine
simplicity with sufficient detail to enable the Director

of Customs to exercise constant supervision over all
departments, appears to us to be admirably suited to its

purpose and v?e do not think any departure from the
present procedure is desirable."
The report on this department is particularly satis­

factory as it has frequently ^oen suggested that the
customs accounts were unnecessarily complicated and that
some of them were not actually required.

Bahrain Electric SuTynly. Payments were checked v/ith-
out difficulty hut there was considerable difficulty in

reconciling the receipts in the cash book and subsidiary
books and the Benk pass book. A deficiency of appro­
ximately h 400/- was found between the Sundry debtors

account and the detailed list of debtors. It was not
suggested that any misappropriation of cash had ocurred
but from the state of the books it would be impossible

to discover any such misappropriation, The reason is
ascribed partly to the fact that some of the accounts
v/ere kept in the State Engineer’s office and some of them

in Adviser’s office, On the advice of the aiaitor the
whole system tmu accouuts nave been rearranged and
various changes have been made in the method of collecting

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