Page 393 - Bahrain Gov Annual Reports (I)_Neat
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           Audit.




           collecting etc which are described in the report on the

           Electric Supply department.
               Mananah & Muharrac, ? !uni dualities. Books were well
           kept but unnecessarily complicated. A simpler system

           was suggested.
               A number of observations were made on the various

           accounts in the ledger such as the necessity to provide
           for depreciation in the Ice machine account.
                In Mukarraq. Baladiya it was remarked that a number
           of debit balanceswere due from members of the Majlis,

            (including the President) which were not authorised in
           the minutes of the majlis.

               The control and check over receipts from House and
           Shs-sp taxes is inadequate. A new and more efficient
           system was suggested,      Tuis is a matter of importance
           as the greatest part of the Municipalities' revenue is

           from these taxes.
               Shia TJakf department. There are over 1,80U different
            accounts in this department and it was impossible to

            check all of them in the time available.       The cash book,
            receipts etc. were checked and various suggestions made
            to simplify the method of keeping the accounts.
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