30ii'

46~ Small Improved Holdings Act I ~06.-This act came into operation on the 28th December, ItiOG. .

. The financial provisions \vere hrolwht into operation on the 2211d August 1907,.by au. advance of £:250 being made toOthe'Manager, Y[r. Malculm. J.;~l·om 'that date· l,neluslvc to the 3UthJune, 1908, tIle aetua'! disblll'sements of Loan aBd FLUId moneys ha:ve amounted to £7 5,/~ 74 88. 8d., the. expenditure comprisiug :-

Cost ofland £53,848 ] 0 11 Buildings, &c. 16,819 2 2 vVorking and plant 3',217 11 9 Administration 1,489 3 10

Total £7fl,474 8 8

In addition to the above, provision t.o the extent of £1,162 was made in the AppI'opriation Act No. 2108 for tbe year under review, which has been drawn upon to the extent of £841 18s. Id., this amount representing the expenditure incurred hy the Head Office in salaries and eOiltingencies .for the )'J~ar. .

The Appropriation' Act provides for the expenditure under the vote to be made a charge against the SmaJl lmpt'oved Holdings Fund, but as the Fund :was not in a sufficient financial condition on the 30th June, 1908, to stand ,the charge, I have consented to the debit standilig over until the next financial year, when it is anticipated that the repayments to the Fund, by reason of the operation of the provisions of the Act, will plaee it in such a position that it will bear this charge, togetller with the amount to be expended during the year 1908-9 uiHler the Appropriation of Parliament for that year.

_ ..... _-_. -_._------1 ]" 47.-VICTORIAN RAILWAYS.

State Audit Office, 3rd October, 190ft

I ha\'e the honouI' to submit my Report. ou the Books and Accounts of the Railway Department for the year 1907'-8.

Since 'my last report, I have been able to do more wot'k of a detailed character in sevcral directions, and alTI able to c(mfirm the opinion, previously exprcssed, that the general accounting methods are sound and that tile books arc well kept. .

The finul copy of the General Balance Sheet, ut 30th JUllC, 1908, was. received on 28th September, and was submitted for your certificate 011 the same day.

RECONCILIATIONS.

Three statements are appended explanatory of the divergences between the Treasury and Railway books.

In order to thoroughly appreciate the differences shown, it requires to' be borne in mind that, whereas the Treasury figures are the. actual cash results, those of the

, Railways are the consequence of booking revenue and expenditure irrespective of whether money has come to hand or accounts have been paid.

The reconciliation between the Traffic Revenue 'Balance-sheets and the net ~evenue, as shown'in the Treasurer's Finance Statement, discloses:-

(1) Wherein the Gross Revenue for the year differs from the cash paid to the Treasury.

(2)0 That the cash paid to the Treasury is reduced 'hy the amount credited to the Railway Accident Fund .

. (3) How the balance, £26,578 18s. 9d., carried forward to next year is arrived at. .

. The combined balance-sheets of the Railways and the Electric Street Railway summarized are as follow :­

Balances from last year Earnings'

..

£ 8. d. 29,840 5 5

3,883,742 5 4

3,913,58210 9

Cash paid to Treasury Balances to next year ..

£ s. d. 3,886,981 18 10

26,600 11 11

3,9.13,582 10 9

307

The reconciliation of Vote 84/1 with the Working Expenses for year 1907-8 shows why the amount of £2,347,253 14s. 1d., charged in th!'l Railway books to Working Expenses, does not agree with the expenditure under Vote 84/1, £2,276,012 Is. 3d., as per Treasurer's Finance Statement. After allowing for the sum of £23,491 17s. 9d., charged to funds provided outside of the Vote, a difference between 1;V orking Expenses and Vote remains, amounting to £47,749 15s. 1d., which is mainly accounted for by an amount equal to the credit balance of the Railway Accident and Fire Insurance Fund, £45,085 18s., being charged to Working Expenses but not to Vote. The remainder of the difference, £2,6Q3 17s. 1d., is accounted for as under-

Amount to be added to Vote on account of unpaid accounts charged to Working Expenses of 1907-8, but not to Vote, &c.

Amount to be added to Working Expenses on account of unpaid accounts charged thereto in 1906-7 but to Vote of 1907-8, &c.

£ 8. d.

3,321 13 5

657 16 4

2,663 17 1

The reconciliation between the Treasurer's Finance Statement and the Railway books explains the differences, where, existing, between the figures shown in the Finance Statement and the results arrived at in the. ledgers of the Railway Department. It will be observed that the difference in the ~ase of Railway Income is caused by the deduction in the' Treasury of the amount transferred to the Railway Accident Fund. The other differences shown consist of accounts entered in the Railway books, but which were awaiting payment in the'Treasury at the end of the financial year. ' RECONCIL[A'l'ION BETWEEN TRA};'FIC REVENUE BALANCE-SHEETS AND NET REVENUE, AS SHOWN IN

TREASURER'S FINANCE STATE),(ENT.

Victorian Railways-Balance from last year Earnings for year 1907-8

Deduct b,alance carried forward to next year and explained below*

Cash paid to Treasury . . . . .. , Deduct amount transferred to Railway Accident Fund

Net Revenue for year 1907-8 (see page 9, Finance Statement) St. Kilda and Brighton Electric Street Railway-

Balance from last year .. Earnings for year 1907-8 ..

Deduct balance, being Cash in transit

Cash' paid to Treasury . . . . . . Deduct amount transferred to Railway Accident Fund

Net Rev~nue for year 1907-8 (see page 9, Finance Statement) ..

Total Net Revenue as per Treasurer's Finance Statement

*Outstanding as per Stations' Accounts Current '. . . Outstandings as per Auditor of Receipts' Accounts Current Cash in transit to or in the hands of Cashier . . . .

Deduct-Bicycle Tickets and Freight Stamps on hand Floating Capital at Stations .. Amounts received at Stations for Periodical Tickets before due

date of payment .. Amounts due to other States, &c. . . Amount of Revenue reserved for inclusion in future periods on

account of payments made to the Department for services to be rendered in such periods

Balance carried forward to next year

£ s. d. £ s. d 29,801 8 7

3,873,368 6 5

3,903,169 15 ° 26,578 18 9

3,876,590 16 3 13,077 13 1

.. 3,863,513 3 2

38 16 10 10,373 18 11

10,412 15 9 21'13 2

10,391 2 7 49 9' 5

£ 8. d. 37,471 9 11! 18,887 6 9! 28,101 14 9

3,629 2 8 2,701 0 0

8,363 17 7 4,718 6 6

38,469 6 0

10,341 13 2

3,873,854 16 4

£ s. d.

84,460 11 6

' £

l, °t:

57,881 12 9

26,578 18 9

'" , VICTC)RIAN

RECONCILIATION OF WORKING VOTE No. 8,1/1 OF 1907-8 WITH

£ s. Working Expenses debited in Railway Books for year 1907-8~

Railways .. .. .. .. .. .. Ra"ilways~Payment to re~oup Loan Funds advanced prior to 1st

. July, 1903

~,270,230 6

Railways-Payment into Railway Accident and Fire Insurance­Fund

Electric Street Railway: ":. • Electric StreetRailway~Replacing damage by fire

Deduct the following items, for which Special Funds have been provided-Amount charged to Railway Accident Fund : ~ -Railways Commissioners' Salaries provided for under Act No. 1825

17,638 16

45,085 18 10,988" 1 3,310-11

17,643 5 5,848 12

d. £ s. d

9

0

0 " \

8 8

2,347,253 14 1

6 3

- ... -. 23,491 17 9

Working Expenses f~.r which Special Funds hitve not been provided ~ . -.~ '~.' n '.

Add-Expenditure incurred in providing Sidings, Works,. &c., for. the Public or -Public. ~

.Bodies, debited to Vote 84/1 of 1907-'8 but not to Working Expenses-(to be­recouped, but not so done at 30tli June, 1908)

Unpaid accounts charged to Working Expenses of 1906-7, &c., paid and debited in 1907-8 to Vote 84/1 " " "

2,323,761 16 4

.. ".: '

358 16 9

298 19 7

___ " 2~324,4H! 12 8

, \J

RAILWAYS.

WbRKING EXPENSES DEi;nTED IN RAILWAY BOOKS }j'OR YEAR 1907-8.

£ s. d

Expenditure under Vote No. 84/1 of 1907-8 (see page 51, Finance Statement) 2,276,012 1 AmouI!ts due by the Public or Public Bodies for Sidings, Works, &c., paid and credited

in 1907-8 to Vote 84/1, but not to Working Expenses 2,636' 14 3 Amount due by a Public Body cancelled and written back to debit of Working Expenses

of 1907-8. .. .. .. .. .. .. .. .. 97 0 2 Accgllnts debited to Working Expenses of 1907-8, but which being unpaid at 30th June,

1908, 'were not charged to the Vote of 1907-8 587 19 0 Amount of Credit balance of the Railway Accident and Fire Insurance Fund charged to

the Working Expenses of 1907-8 but not to Vote . . 45,085 ] 8 0

2,324,419 12 8

o

FINANCE, HlOi-':l.

VICTORIAN RAILWAYS. STATEMENT OF RECONCILIATION between the Trcasurer's Finance Statement and Railway Books, showing the Railway Income a.nd the Expenditure and Credit Balances under

Trust, Funds, I,0811s, &c., on whic}l there .have been transactions during the year endillg 30th June, 1908.

R.-H. AIIlOUll~ rcqllircd to reconeU. with I Treasurer', I Votes, Loans, &0. I;~~:r Railways Ledger B"hnces. . 'j'rellSury. Expla.natlon. Finance I Page.

page. .Jdd- Dedue(- : Statement. 1- ,

\ £ 8. d. £ 8. d. £ 8. d. £ 8. d. £ 8. d. Railway Income

Railway Income (Electric Street Railway)

VoteB and t11re)-

Vote 84 of 1907-8 ..

" 85

Appropriations

" 59 (Public Works) 63" "

1135 (Spccial Appropriations) " 1377 and 1474 " 1825

Surplus Revenue (Expenditure):-Act 1904

" 1945 " 1969 " .1998

Loan Application Acts (Expen<liturc)­Act 1948

" 2042 " 2117

Trust Funds (Credit Balances)-Ra,ilway Accident and Fire Insurance Fund Railways Stores Suspense Account Rolling.Stock Rep'lacement Fund Railway Loans Repayment Fund' Trust Fund Surplus Railway Land

1227 3,846,789 7 8 .. .. . . Not Revenue .. .. .• . . 3,863,513 3 2 29,801 8 7 . AdtL-Amount trallllferred to RaHway Accident 13,077 13 I

1234 10,352 .'i 9 38 IG 10

)587 12,26),7Il 14 5 1588 14,300 0 10

1593 1597 1610 lG25 1631 1033

1618 1001 lfJ03 1005

1668 1671 1674

lG08 "llil4 1697 1701 1703

3,876,590 16 3' and ]'ire Insurance Fund

10,391 2 7

3,886,981 18 10

2,276,012 I 3 15,476 17 4 2,630 11 2

10,000 ° 0 80,422 4 2

1,177. 17'11 5,848 12 3

2,397,568 4 1

134,122 II 5 27,979 0 3

129,742 8 4 4,083 19 U

295,927 19 6

ijjl 90,713 11 0 --182,214 7 8

214,934 14 7 -------

487,862 13 3

45,085 18 0 140,732 14 10 38,322 19 10

U79 12 11 2,525'" 5 °

227,346 10 7

23 ) 9 3,574 6 \J

3,597 8 6

12 7 2

12 7 2

Net Revenue Add-Amount transferred

-and Firo Insurance Fund

Unprtid Accounts

Unprtid Accounts Unpaid Accounts

Railway Accidcnt

3,876,590 16 3

10,341 13 2 49 9 5

10,391 2 7

""' 3,886,981 18 10 --

2,276,012 I 3 15,470 17 4 2,030 11 2

10,000 ° 0 86,422 4 2

1,1771711 5,848 12 3

2,397,568 4 1

134,122 11 5 27,979 0 3

129,742 8 4 4,083 19 ()

295,927 19 6

13 11 0 7 H 7 5

487,850 6 1

45,108 19 9 144,:~07 1 7 38,322 19 10

679 12 11 2,525 ,5 0

230,943 19' 1

~

<::;

311

BALANCE-SHEET OF' THE RAILWAYS COMMISSIONERS.

The Surplus for the year is arrived at as under­Gross Revenue of Railways Gross Revenue, St. Kilda and Brighton Electric Railway

Total Gross Revenue Deduct-

Working Expenses of Railways Payment into Railway.Accident and Fire Insurance

Fund Recoup of Loan Funds Working Expenses, St. Kilda and Brighton Electric

Railway .. RC]Jhtcement of damage by fire, St. Kilda Electric

Railway ..

Total Net Revenue T.e;;~ Interest on Loans and Expcm;e':!

Surplus

Sundry Creditors; £142,562 2s. 7rl., includeF:-Cash Balances, Securities, &0. Unpaid Accounts for Stores

£2,270,230 6 9

45,085 18 0 17,638'16 0

10,988 1 8

3,310 11 8

Unpaid Salaries and Wages .. .. .. .. Sundry Works of Construction' paid for out of Treasurer's Advance pending

£3,873,368 6 5 10,373 18 11

£3,883,742 5 4

2,347,253 14 1

1,536,488 11 3 1,483,807 0 0

£52,681 11 3

£49,125 11 8 86,965 1 7

419 17 8

provision of funds 5,172 11 1

Sundry Del:tors, £5,073 2s. 4d., is composed of money due to the Department, chiefly for materia ls sold and work done, and will ultimately find its way to the credit of various funds in the Treasury.

CASH BALANcEso SECURI'fIES,

Balances at Credit of the following accounts ;-A~D BILLS RECEIVABLE.

Trust Funds­Cash Fixed Deposits Securities

Preliminary Deposits .. Sundry Repayments to Treasury Bills receivable

'fotal

£672 7 0 7,599 0 0

32,319 8 0 40,590 15 °

932 10 6 4,255 1 10 3,347 4: 4

£49,125 11 8

'1'he Trust Funds Account consists of moneys deposited with the Department as security for the due performance of contracts, or as a guarantee for payment of freight and other accounts where credit is allowed. The Fixed Deposits are all in the name of the Secretary for Railways, and the interest derived therefrom is credited to Railway Income. The Securities comprise Bank Deposit Receipts, Savings Bank books, and Debentures, and the interest earned belongs to the person, firm, or company depositing the security.

The Preliminary Deposits are moneys held temporarily pending con'!ideration of tenders. Sundry Repayments to Treasury are amounts received by the Department and held pending

their allocation to the Vote, Railways Stores Suspense Account, or Railway Loans Repayment Fund, when they are paid to the Treasury.

Bills Receivable are bills given by purchasers of land. When they are met the cash goes into the Repaymmts to Treasury Account.

In your letter to the Honorable the Treasurer, you drew attention to the practice of the Railway Department depositing Trust money with the bank for fixed periods, and the subsequent crediting of the interest earned to Railway Income, and expressed the opinion that Trust Funds should be held in the Trea­pury, and that the interest should go to the Trust Fund Trustees Interest Account.

After the views of the Railways Commissioners had been placed before the Treasurer he ruled, in December last, that the present practice was to continue.

I.have again to acknowledge my indebtedness for the unfailing courtesy I have received from all with whom I have come in contact. .

The Auditor-General of Victoria. I indorse this report-

I have the honour to be, Sir,

Your obedient Servant, W. C. TOPE.

F. H. BRUFORD, Auditor-General, 5th October, 1908 .

• The revenue returned as Gross Revenue in the Railways Commissioners'· Report. is ihe amount of the earnings, leas £1l3,812 2s. \2d., refunds mAde dnring the year.

312

.. 48.~CASE OF, MR. F. E. BRADFORD .

. Mr. F. E. Bradford was first engaged as Engineer in connexion ~ith the con­st::uction of the St. Kilda to Brighton Electric Street Railway, at £800 per annum. HIS salary was cJJ:~rged against COllstruction Act No. 1969. Wnen the line was opened on the 7th May, 1906, he was transferred to the service of the Railways Commissioners, and was appointed Manager at the same salary.

Under Section 79 of the Railways Act 1135, the Commissioners could legally continue his employment for a period not exceeding six months. Mr. Bradford was, however, illegally retained in the Service until 30th October, 1907, when he was retired by the Commissioners. .'. .

His salary was surcharged against the Treasurer, and no. steps have been taken to legalize its payrp.ent. To remove this surcharge, it will be necessary that the sum ·of £784 8s. 10d.-being Mr. Bradford's salary from 7th November, 1906, to 31st October, 1907-..:..should be voted by Pnliament.

49.~CASE OF MR. GERALD MASSEY . . . This case is similar to that of Mr.· Bradford, with the important exception t;hat

his services are still retained as Assistant Manager, at £200 per year. The Crown Solicitor, on the 14th February, 1907, said-" In view of this prohibition (Section 81 Act 1890), I do not think the Commissioners could lawfully employ Mr. Massey beyond the period of six mop.ths." , Mr. Massey is therefore illegally in the Service, and has been so for two years; his salary is surcharged against the Treasurer monthly.

I suggested to the' ComIilissioners that they should give the certificate provided by Section 81 of Railways Act 1890, and so give Mr. Massey a legal footing, but so far no action has been taken. If this course cannot be' taken, Parliament should either sanction 'the, transaction by voting the money, or else decline to do so. In the latter case, Mr. Massey's salary becomes a direct debt by the Treasurer to the Revenue. If nothing be ~one, the surcharging under the Audit A~t is a myth.

50.-REVENUE USED TO MEET LOAN EXPENDITURE. By the Railway Log,n Application Act 1907, ~arliame.nt made available certain

loan moneys for the purposes set forth in the schedule thereto, but the moneys in hand at the time of the passing of the Act were otherwise used, and much of the expenditure under the Act has been charged against the Treasurer's Advance. The Votes of Parliament hav~ been set aside, and Parliament should be made aware of the fact. It is not contended that the will of Parliament has b!'len defied, for it is d'oubtless that if Parliament had been sitting at the time of the transaction it would have sanctioned it; but it is contrary to law. A financial position arose in which the Treasurer found it expedient to transmit all available money to England, and the loan moneys being thus depleted he had no other means of meeting ·the demands under the Railway Loans Application Act than by charging the expenditure t() the Treasurer's Advance. The Treasurer's Advance is "to meet urgent claims that may arise before Parliamentary sanction is obtained," but in this instance the revenue has been used for purposes for which .Parliament has appropriated loan moneys. This departure from the practice was, I am aware, good financing-was, mdeed, almost a necessity of the hour-but a review of the expenditure of the year would not be complete without attention being ·dra wn to the irregularity. ' .

Altogether £123,898 11s. 10d. has been paid out of the Treasurer's Advance for works under the Railway Loan Application Act 1907, but £64,181 7s. 8d. has been transferred to Loan Funds" and the advance has now been entirely relieved by a Journal entry, transferring £59,723 14,s. 2d. t.o a "Trust Fund Loan Advances Account." It will be noticed that this transfer is an exact equiv!il~nt to an overdrawing of the 'Treasurer's Advance.

5L-PENSIONS PAID WITHOUT THE AUDITOR-GENERAVS CERTIFICATE.

In all but one case, the pension claims have been certified by me as correct, the -claimants having lost their legal rights merely by some informality or technicality, and being morally entitled to the consideration; but a recent case is different. I have on two occasions declined to sign the usual Statement of Services for a railway labourer, upon the grounds that he has no claim to pension,but provision for a pension for him is made in Division 85, Sub-division' 3 of the Estimates. .

. As Parliament is asked to vote a sum for the correctness of which I have refused .a certificate, I have thought· it right to make it aware of the fact.

313

52.-PAYMENT TO KERANG SHIRE COUNCIL.

A payment to the Kerang Shire Council of ·£33 3s. 4d., being 0!le third of the cost of water supplied by the Railway Department to the Kerang Sh;re. at Oa~vale, Gredquin, and Quambatook, was made on the 15th June, 1908. ThIS IS ll!-entlOned because the transaction is unusual, and the amount being charged against" Unforeseen and Accidental Expenditure," it would not otherwise come before Parliament.

53.-LICENCES REDUCTION BOARD.

The question as to the validity of the appointment of the officers of the Board was raised by me during the year, and, after a correspondence extending over a period of some months, finality has not been established, although I am guided by an opinion given by the Attorney-General on the subject.

In accordance with the provision of Act 2068, Section 43-2, the members of the Board are specially exempted from the operation of the Public Service Acts.

The Licensing Act is silent on the question of the appointment of the Board's staff, and in response to a query I was informed that the appointments of Secretary and Accountant were made by resolution of the Board. .

On a further request being made that authority under the Public Service Acts be obtained, I was notified that-" The Board has been officially informed that the Honorable the Attorney-General has given an opinion that Section 2 of Act 2044 does not apply to the Licensing Compensation Fund, and that such fund is not part of the Public Account," the opinion reading-" I am of opinion that Section 2 of Act .2044 does not apply to the Special Trust Fund provided for by Section no of Act 2068."

(Signed) JNO. M. DAVIES. 30.9.07.

In response to my request as to the interpretation to be placed on his ruling, and F"hether such ruling carried with it the right of the Licences Reduction Board to appoint its own officers, and pay them out of the Licensing Compensation Fund, the Attorney-General ruled-" My opinion of 30.9.7 did not carry with it anything more than it said. I do not think an employe of the Board need be appojnted by the Governor in Council. See Section 3 of 1133 as to exemption in that case,"

(Signed) J.M.D. 10.1.08.

By the insertion of the words" Special Trust Fund" in Se~tion 110 of Act 2068, public ,moneys are paid into a fund in the Treasury which is said not to form part of the Public Account, and which is administered by an independent Board, having sole control of its finances, and the right of appointment not conceded to any public body without a special Act of Parliament, as in the cases of the Metropolitan Board of Works, the States Rivers and Water Commission, and the Lunacy Department.

Here the matter rests, but I am constrained to bring this matter under the notice of Parliament, in consequence of its far-reaching effects and the forsaking of the under­lying principle of the Public Service Acts with regard to temporary employment, and Section 37 of the Constitution Act (Vic. 19), which provides for all appointments to public offices under the'Government of Victoria to be vested in the Governor with the advice of the Executive CounciL

The Attorney-General's opinion that the Licensing Compensation Fund does not form. part of the Public Account can only be read to mean that its inclusion therein is illegal, for, in fact, the Fund does -form-part of the Public Account. The money is paid into that account, and withdrawn therefrom by a Governor's warrant. The balance of the Public Account, as shown in the Treasurer's Finance Statement, includes the Licensing Compensation Fund. It is hard to see how it could be otherwise dealt with. The Treasurer could not open a separate bank account without legal authority, and there are no persons appointed to operate on such an account or to be Trustees of t;he Fund.

We have now reached this anomalous and unsatisfactory position: There is a portion of the Public Account to which the Regulations respecting Public Accounts and the Audit Act do not apply. At the request of the Treasurer, and with the consent of the Board, I am aUditing the books, but I have no legal power or obligation to do so.

FINANCE,1907,..8. 3 R '

314

54.-GEELONG HARBOR TRUST.

Section 25 (8) of the, Geelong HarborTrust Act 1905 provides that when the Old Geelong race-course grounds shall have been sold at an average prke of more than £12 per acre, the 'Trustemlshall be entitled to a sum of £200 in addition to other iums they are to receive under the Act. The land has not been sold, and the £200 has been paid; the payment is therefore illegal.

But it is not this small irregularity to which I wish to call attention; it is the. transaction to which this i~ a necessary sequel. The Geelong Harbor Trust has turned the old race-course into a 'farm, and. placed thereon, permanent plant, and established extensive irrigation and drainage works. As soon as the Trustees of the Racing Club saw that it was not intended to sell the land, they thought themselves entitled to the £200 above-mentioned, and they claimed it, and, legally or illegally, it had to be paid to them. There is some reference on the Treasury file to a sale of the land by the Government to the Harbor Trust at a price exceeding £12, but no such sale has been made or can' be made. The Act does not give the Geelong Harbor Trust power to buy land for farming purposes, and the Qommissioners are aware that they can acquire no title to the property; they are therefore farming land vested in the Government, and are not legally entitled to the p;roceeds, though they may be so morally, as the purchase money of the land when sold, if that should ever happen, belongs ·to the Harbor Trust Fund. '

'The Harbor Trust say that they consulted counsel before embarking on the farming enterprise; and were informed. that their action was legal. I believe it to be illegal. It may be that the Act does not directly forbid farming by the Harbor Trust, but to enter upon a business on a large scale of a character which has nothing to do with Ports and ;Har.bors without the specific and clearly expressed sa,nction of Parliament is, iJ? the, broadest senSe of the word, illegal-it is unlawful, improper.

The farm is a bond fide undertaking. The wisdom of the scheme is not questioned, and it is well known that the value of the land has already been greatly increased; but Parliamentary sanction is needed, and I would suggest that even now-if Parliament considers that the Trust should carry on a trade which is not ancillary to its main business-the action of the Harbor Trust might be legalized in order that the bad precedent should not be left on record.

Audit Office, Melbourne, 26th October, 1908.

F. H. BRUFORD, Auditor.General of Victoria.

315

FINANCE STATEMENT, 1907-8.

ApPENDIX A.-(P ARAGRAPH No.4.)

AMOUNTS TRANSFERRED FROM THE TREASURER'S ADVANCE FOR 1907-8 TO THE TREASURER'S ADVANCE FOR 1908-9*.

I Advance to the Agent-General brought forward from year to year ... .1: Advance to Melbourne and 1ietropolitan Board of Works for reticulation qf

Workmen's Homes, Footscray Advance to .r. N. Brown, for acquiring land for State purposes A(lvances to F. Mackay, for development of Coal Creek property Advance toT. N. Bell, to pay compassionate allowance to A. McLenehan Counsels' Fees-Income Tax Appeal Cases ... ... ... . .. Elwood Swamp Works (pending Sale of Material, &c.) For purcha8e of land, Maribyrnong Estate ... ... Mont Park Estate-Pnrchase Money

Caveat 1/ Interest, &0, ...

AngJiss and Co's. Siding- Heflllld of Contribution Purchase of hmd re draina/ilc, Lake Gillear .. . Tocumwal Railway ExtenSion ... .. . Advanc!, to R. W. V. McCall, re reception of American Fleet Moe to"W alhalla Rail way ... .•• .•• ... Purchase of land, Geclong . Pintsch Gas Plant. Maryborough Purchase of land, Royal Park Reception of American Fleet Purchase of property, Park street, Brunswick. Sundry payments re Small Holdhlgs ... Stationery supplied to American l!'leet Reception Committee ... Stationery for General Issue ... .... ... . .. Postage Stamps supplied for State Departments

£ 8. d •• 5,000 0 0

511 6 0 200 0 0 500 0 0 200

2,610 0 1 3,454 11 4

27,952 1 1 8,583 0 0

o 10 0 292 8 10 201 16 11

1,416 13 3 4,351 8 9

200 0 0 450 13 0

7 10 3 160 18 8 200 0 0 500

1,550 0 0 485 5 3 1~ 13 3

7,630 4 0 6,541 15 0

Tota ... .•. £72,319 15 8

• Pending Pl'ovlsion, Adjustment" or Repaymen'.

FINANCE STATEMENT, 1907-8.

ApPENDIX B.-(P ARAGRAPH No.4.)

EXPI<:NDITURJ<: illcllfred in 1907-& charged to the Votes of 1908-9 up to 31st July, 1908;

Vote.

Deportment. Particulars of Service.

D' I Sut,· IV. diy.

Amount.

------------.- - ·-~-~------:------------------I------

Chief Secretary

Commissioner of Crown Lands and Survey

Commissioner of Public Works

Minister of Mines

Minister of Agriculture

20 52 37

112

112 136 136 136 136 136 139 142 14:1 156 156 164

14/1 1/3 4/3 !Ill

11/5 4

Stores-Aborigine"... .., ... ... . .. Incidentals-Neglected Chililren lind Reformatory ,Schools Ralaries-Clerical Divi,ion. Observatory Contingencies-Heath Lands, Portland

II Ii II tl

Furniture-State Schools ... Contingencies-Murray River Works

Acute Mental Hospital... . .. " Weighbridge, &c" South Melbourne ... " Dight's Falls ... . .. " Ameri"",n Fleet Reception ...

Engine·Drivers' Examinations 11 Experiments 1'e Better Ventil&tion of Mine3

Export Trade ... ... '" .. Fuel, Light, &0.

\Vyuna J!'arm

£ s. d, o 15 8

11 2 0 5 10 0

2,715 12 6

16 14 0 691 15 8

D {I 3 127 1 6 8512 /) GfJ 10 4 27 16 7 12 11 0 97]3 0 82 5 7 /)30

IG9 2 2

4,119 5 9

316

FINANCE STATEMENT, 1907..:.8.

ApPR~J)IX • C.-(P ARAG~APH No. 41.)

OOPIES, in abstract, of the several Orders of His Excellency the Governol' in Council by which, und!?r the provisions of the Audit Act, No. 1066, sect.ion. \.I?, it has been dit'ected thnt there shall be applied, in aid of items found insufficient, a further limited sum out of the imrplns fl:om otllel' items undel' the same Subdivision of the Approprial,ion Act, 7 Edward VIL, No. 2108.

Dllte of Older &uthorlzivg 'l'ransfer.

, 1908. March April

• May May May May May May May May May May June June ,June .June June June June June ,Tune June June June ,Tune June

• June

• July July .July July

July

August August August August / August August August August August August August August August August August August August August August Augnst August Augnst August

August

August August Angust August September

Vote.

From ltem- To Hem-

I.-CHIEF SECRETARY.

4 12 3 8

13 9 13 14 13 U 13 9 13 9 13 9 IH 9 27 9 27 12 27 Ul 10 9 10 9 ]0 9 10 9 10 9 10 9 10 9 10 13 24 9 24 9 24 H 24 14 24 2 24 10

24 10

22 8 2'l H 22 13 22 13

4 4 4 \) 4 9 <1 \) 4 9 4 9 4 9 4 9 4 II 4 II 4 9 4 9 4 9 4' 11 4 13 4 15 4 12 4 12 4 12 4 12 4 14 4 14 4 14

4 14

18 13 18 ]3 18 15 18 15 8 14

5' Stores 3 Stores, &c.

5A Medical' attendance, &e. 4 Clothing, &c. 4 I nciricntals, &c. . .. 5 Stored; &e.

24 Expen.~es, Court of Mltrine Imluiry ... 33 Provisious, &c. 33 Ditto,

9 Renewnl of Instruments, &0, 5 Prol'isions . 4 Clothing, &c. 5A Travelling expenses

21 Ditto 21 Ditto 24 1<~xpenses, Court of Ma:rine Inqiliry ... 28 Temporary assistance 33 Provisions, &c. :13 Ditto·

4 Clothing, &c. 5 Stores, &c.

.16 Stores, &c. 4 Fuel, &c, 4 Tro.velling expenses ." 6 .Expenses of Select Commit tees, '" Travelling expenses

4

3 4 4 4

4

2 I)

I)

9 24 24 24 ~3

4 4 5 5

21 4 4

13 5 5 :5 5 4 4 5

4 4

13 13 5

Oollecting and Compiling, &c. Expenses of Police, &c .

Tra.velling expenses Clothiug, &c. Ditto Ex'penses in connexion with Com­

mittal, &0. Expenses in cOlmexion with Board,

ing-out Patients Stores, &e. . .. Forage,&c. Orderly's Allowance Measuring, &c.... ... ... Expenses, Conrt of Marine Inquiry •. Ditto Ditto' Provisions, &0. Trallsport of Prisollers Ditto Stores, &c. Repairs, &c. Traveiling expenses Transport of Prisoners Clothing, &c. Nati'YIHl,l Mnseum-Furniture, &e .... Provisions Ditto Stores, &c. gtores, ,&c. Fnel, &c. :Medical 'atteudance, &c. In ai~l of Industrial Schools, &c.

In aill of Reformatory Schools, &0.

ClotHing, &0. Ditto ... Building a.nd General, &0. Erection of a new B.ea-ding Room Expenses of Boardiug, &c., and to

provide, &0,

Temporary assistance Expenses in 0011nex1011 with Clerical

Examil1(ttion Repairs, &0, vledical Attendance, &c. Postage, &c. Travelling expenses Tempor(tt'y assistance Medicines. &0. l'ostage, &0. . .. Temporary (tssistance Ditto Stores, &c. Repairs, &0: ... ... Allowances to Keepers, &0. T'Hllporary assistance, &c .... Allowances to Examiners, &0, Office Expenses ... ' Medicines, &C. Stores. &0. Tr(welling expenses P,)siage, &c. Pos1Kl,ge, &0. . Stores, &0. Stores, &c. Telegritph, &0., Operator, &c. . .. Collecting ,uHl Compiling, &c.-Tem-

porary clerical (tssistance Stores, &c,

Stores. &c. Incidenta,ls l<'omge ... Stimulants. &0.

l\'bintenanoe of Lunatics, &c.

Typewriting,' &0. Tr~ve1ling expenses Dit,to Henewal of Instruments. &0. Tra veHing expenses Allowances to Examiners, &0. Adjusters of Compasiles Postage, &c.

. Medical expenses, &e. Provisions, &e. Postage, &c. Ditto .: Stores, &c. Fnel, &e.: Medicines, &c. National i Museum-Specimens, &c. Working Prisoners, &c. Fuel, &c.: Fuel, &e. Incidentals Tra\-elling expenses Incidentltls, &c. Expenses, &0., and to provide out·

fits, &c. Expenses; &c., lttl(l to pr~\'ide out-

fits, &0. Stores, &c. Ineidentals Repairs, &0.

'Relmirs, &c. ... .., III aid of Reiormatory Schools, &c.

AmoWlt.

£, I. d,

200 0 0 64 0 0

25 0 0 25 0 0 18 0 0 35 0 0 28 0 0 10 0 0 10 0 O'

270 0 0 230 0 0 500 0 0

25 0 0 10 0 0 10 0 0 30 0 0 800

80 0 0 180 0 0

75 0 0 50 0 0

::1 0 0 20 0 0 80 0 0 10 0 0 10 0 0

15 0 0

500 500 0 0 65 0 0 80 0 0

10 0 0

40 0 0 22 0 0

9 0 0 83 0 0 15 0 0 10 0 0 10 () 0 600

10 0 0 500

59 0 0 800

10 0 0 50 0 0

]50 0 0 .J.8 5 3 46 0 0

248 0 0 430 0 0 14 0 0 11 0 0 48 0 0

300 0 0

200 0 0

200 0 0 30 0 0 41]8 8

208 9 2 500

Date of Order authorizing

T,ansfer.'

1908. 8 8 8 8 8 8 8 8 8

Vote.

~I 9 9 9 9 9 9

Septemher September Septemher September September Septemher September 'Ieptember September October 23 13.

July .July

July • Jnly .July .Tuly

1908

July July Allp;ust AUglldt August September September

Sept~mber

1908. May

May Uay Augnst August Angust

1908. August August A.ugust

A.ugust August ioleptember

April April April April June July .1 uly .Tuly July

1908.

July Allgust September September September Septemher Sep:ember September September

April Juue June June

1908.

June September September September ~eptember

22 20 22 20

22 20 22 20 22 20 22 20 22 20 22 20

4 20 4 20 4 20 8 20 8 20

22 20

13 27

18 27 13 28 4 27 4 28 4 28

4 32 4 32 4 32

4 35 4 35 8 35

3 3 8

29 10 a :l 3 3 3 4 8 S 8 8 8 8 8

37 40 38 40 40 38 38 38 40 40 40 37 37 :l7 37 37 37 37

29

1

51 10 51 24 49 24 49 24 53 8 49 8 49 8 In 8 51

.317 I

SCHEDULE 01' TRANSFERS, 1907 -8-continued.

Transrerred.

From Hem-

I.-CHIEF 5 Temporary assistance 5 Travelling expenses 5A Labour, &c. 5A Ditto 5A Medical attendance, &c. • ... 5A Temporary assistance, &c. 5A Travelling expenses 5A Stationery, &c. 5A Postage, Il:c. 4 Fnel, &c.

Stores, IItc. Stores, &c. Hepa.irs, &c. Stores, &c. Ditto Ditto Ditto Ditto Ditto Provisions, &c.

n.-MINISTER OF PUBLIG INSTRUCTION.

2 For the Extension of the Cookery, &c. 2 Ditto

2 Ditto 2 Exhibitions, &c. 2 Expenses "e Agricultural High 8chool 2 High School Scholarships ... .., 2 Ditto ... 3 Expenditnre on School Buildings 2 For the Extension of Cookery, &c. 2 Ditto,.. ... 3 Agricnltural High Schools, &e. . .. 2 For the Extension of the Qookery, &0. 2 'Ira-yelling expenses, Supervising

Officers 2 Maintenance, &c ....

Travelling expenses - Teachers .. , Allowa.nce for the Boarding of Stu-

'i!ents Allowance to Students in training. &c. Travelling expenses-l'eacher~ ... Trayelling expenses-Children Stores, &e. ... ... Allowanc" to Cadet Officers, &c. Rents ...... Tm.velling .expenses-Inspectors MamteuancQ, &c.... .. . Expenditure, &c. ... ... ... Printing Departmental Publica.tions Ditto ... ... ... . ..

For the extension of cookery, &c.

III.-ATTORNEY.GENERAL.

4- Expenses connected with the duties, &c.

4 Ditto 7 Temporary clerical assistance 4 Expenses, &c. 7 Telllporary clerical assistance 7 Purchase of parchment, &c.

Stores, &c.

Temporary clerical assistance Fuel, &c. Stores, &~. Stores, &c. Fuel, &c.

IV.-SOLICITOR-GENERAL.

4 Allowances to Acting Clerks, &c. 4 Fuel, &c. ... 4 Travelling expenses, Connty Court

.J lldges, &c. . 2 Coroner's commuted allowance, l~C. 2 Surgeons, remuneration to, &c. 2 Ditto

Offi~e-keepers' allowances, &c. Temporary clerical assistance Ditto... .•. ...

Jurors' Fees Ditto Payment in respect' to Inql1~~ts. &e. :::

V.-TREASURER.

4 5 6 5 5 4 4 4 5 5 5 4 4 4

fl

Travelling expenses Postage, &c. ... Expenses generally Type, &0. Machinery, &c. l>ostage and telegrams Ditto ... . .. I Ditto Machinery and repairs Ditto Ditto... ... Allowances to collectors, &0. Ditto Ditto Office cleaners ... . Allowances,to l'ostmasters, &0.

Dil to to Postmistress, &0. l>ostage

Temporary assistance ... Photographic apparatus, &c. Travelling expense~ ... Photographic apparatus, &0. Bookbinders' materials, &c. 'rravelling expenses ... Temporary clerical assistance Fuel, &c. .... Paper ani! p1tl'chment Fuel, &c. .. . Paper. &c. .. . Travelling expenses Temporary assistance Stores, &0. Stores, &c. Stores, &c. Stores, &c. Stores, &e.

VI.-COMMISSIONER OF CROWN LANDS AND SURVEY.

5 Additional lahonr, &c.· 5 Ditto 6 \'{age~ oflabonrcrs, &e. 6 Ditto 3 Additional assistance 6 IV ages of labOtirers, &C. 6 Ditto 5 Additionallabonr, &0. I) Ditto

Sundry works... . .. Outer Domain improvements CommissiOIl on sales. &c. . .. Postage, &0. ... I~xpenses generally ." Additional'a.ssistance, &c .... Travelling expenses Cartage of stone, &0.

, Sundry wQrks

Amount

£ •. d.

600 400

20 2 8 610 5 4 19 1

57 9 3 18 5 1 11 11 0 1 18 0

50 0 0

180 0 0 616 0 0

199 0 0 500 0 0 508 0 0 800 0 0 60 0 0

300 0 0 50 0 0 600

620 0 0 300 0 0 185 0 0

600

25 0 0

13 1 8 10c) 0 0

27 0 0 62 13 0 40 0 2

15 0 0 70 0 0 47 II 11

325 0 0 1:J4 5 ()

o :1 1

100 0 0 20 0 0 50 0 0 60 0 0

300 0 0 800

II 0 0 72 0 0

:00 0 0 100 0 0 100 0 0

45 10 6 600 400

36 0 0 117 0 0

12 0 0 54 0 0

125 0 0 50 0 0 30 0 0

200 0 0 50 0 0 50 0 0

170 0 0 700 500

Date of Order authorizing Transrer.

1908. ~ril 29

ay 27 May 27 July :1 July 3 .Tuly 3 July 3 .Tuly 3 July 22 July 22 July 22 August 4 August 4

August 4 'August 4 August 4

August 18 August 18 August 18

1908. Jnne 24

June 24 .June 24 June 24 Jnly 3 July 3 ,Tuly 3

July 3 July 3 August 4

August 4 August 4 i:!epteluber 8

1908. April 3

April 29 July 3 July 3 July 3 July 3 .July 3 .July 3 August 4 August -4 August 4

August 4 Augnst 4 August 4 August 4 Angust 4 Augnst 4 August 4

August 4

Oc.tober 6

Vote.

58 5 57 6 58 '5 59 2 57 6 57 6 57 6 57 6 58 5 5S 5 58 5 57 6 57 6

57 6 57 6 57 6

58 5 58 5 58 5

64 6

64 6 64 6 64 6 64 6 64 6 64 6

67 4 67 4 61, 6

64 6 65 64 6

70 2

70 2 70 2 70 2 70 2 70 2 6K 6 68 (j

70 2 70 2 70 2

70 Z 70 2 70 2 70 2 70 '2 70 2 70 2

70 2

70 2

. 318

SCH.EDurJE O~' TRANSFERS, 1907 -8-continued.

Transferred

AnlOnnt.

From Ite.m- To Item-

£, •• a:

, VII.-COMMISSIONER OF PUBLIC WORKS.

Expenses .of Marine survey Oil, wicks, &e. 150 0 0 Cleaning, &c., closets, &c .... Stores, &c., and iucidental expenses .... 100 0 0 Blasting operatiollS, &c. Traveiling expenses 200 0 0 Travelling expenses Incidental expenses ... 10 0 0 Pupilliraughtsmen Temporary assistance, &c .... II 0 0 Lithographing, &c. Ditto 29 0 0 Cleaning, &'.:., closets, &c .... Ditto 23 0 0 Ditto 1'ra\'elling expenses 22 0 0 Expenses of Marine survey Extra labour, &c .... 100 O· 0 Ditto Genera.l mnintenance, &c .... 50 0 0

·Provisions, Government stenmer Ditto 150 0 0 Postage, &c. ... Temporary assistn.nce, &0 .... 5 0 o· Postage, &c. Expellses of Municipa.l Surveyors 10 0 0

Hoard, &e. Postage, &c. Stores, &c 12 0 0 Cleaning, &c., Closets, &e. Stores, &c. 3 0 ()

Electric, &e., Branch, Instruments, Electric, &0., Bra.nch, temporary 3 0 0 &c. assistance

Blasting opllratiolls, &c. Travelling expenses 50 0 0 Ditto Extra labour, &c. 20 0 0 Ditto General mu.inten<J.l1ce, &c .... 100 0 0

VIIL-MINISTER OF MINES AND FORESTS.

-Special allowances to mining sur· Stores, &c. 50 0 0

veyors. Expenses of prosecutions, &c. Stores, &c. 50 0 0 Travelling expcllses, gcueral, &c. ... 'l'emporary dmughtsmen, &c. 40 0 0 Ditto Postage, &c. 40 0 0 Shitlge Abatement Board-Fees, &c. Stores, &0. 100 0 0 Ditto , Postage, &0. 100 0 0 Milling 1\oard8, expenses of ~lections, Printing reports, &c. 200 0 0

&c. Snpervising milling, &c. Planting, labour, &c. 190 0 0 Ditto I~nelosnre and laying out, &c. 100 0 0 Mining Boa1'(15, expenses of elections, Stores, &0. ..- 50 0 0

&c_ Ditto Lahoratol'y - J<]xpenses of ... 40 0 0 Boring, &6., trav~iiing exp~'nses Boring, &c.-Purchase, &c. 40 0 0 Sludge Abatemet; t Board, travel- Printing reports, &c. 50 0 0

liog expenses

IX.~MINISTER OF WATER SUPPLY.

Mallee Water Supply, Lower Willl- Malice 'Yater Supply, distrilllltf\ry 150 0 0 mera I channels

Ditto, LOllg Lake .... Ditto 200 0 0 Gencral expemliturc, salaries, &c .... Ditto 650 0 0 Othe.· State 'Yorks, Broken River ... Ditto, Long Lake .•. 150 0 0 Ditto, Loddon Hiver Ditto 50 0 0 Ditto, Gouillum and Warallga Ditto 50 0 0 Travelling expenses Postage, &0. 100 0 0 St{)j'cs, &c., and illcidentl1.ls Postage, &0. 10 0 0 Specia.l "v.orks, Kemng district, &c. General expenditure, salaries, &0 .... :lOO 0 0 Ditto Coliban Works, ditto 2iiO 0 0 Ditto Manee Water Supply, distributary 100 0 0

ehannels Other State 'Yorks, Goulbllrn, &c .... . Dil to, Long Lake llO Q 0 Ditto... ... I ... • •• Bacchus lVlarsh Irrigation , &c., District 90 0 0 Campaspe lI'rigation. &e., I)i'strict ... Kemng Irrigation, &0., District 400 0 0 Other State Works, Kow Swamp .. , Ditto 200 0 0 Ditto, Lod,lon Ri.ver ... ... Ditto ]00 0 0 Ditto, Br.oken River Ditto 50 0 0 MaHce Water Supply; Lower Wim. Ditto 25 0 0

mera. Other StK1.te Works, .North·West Coliban W ork8, salaries, &c. 75 0 0

. Lakes Special Warks, Kerang District, &c. General expenditure, S\l.1aries, &c .... 60 0 0

319

SCHEDULE OF TnANSF~:RS, 1907-E-~ontimled.

) Vote. Transferred. ! I

Date of Order authorizing

,;

~j AmOlllt.

Transfer. .~ From Item- To Item-

~ , --_ ...

£ 8. a X.--MINISTER OF AGRICULTURE.

1908. January 18 75 2 G cneral expenses, &0. Expenses, Mount Xavier Experi- 150 0 0

mental .Farm June 10 "i5 2 Ditto ... Ditto 170 0 0 .Iune I" 71 6 Books, &0. Tempo! ary assistance 15 0 0 June 10 73 <I Allowances, &c. Tnwelling expenses 15 0 0 .Tune 10 80 3 Trav_elling expenses Books, &0. .._ 50 0 0 • June ~4 71 6 Books, &c. . .. Tempora.ry assistance 37 0 0 June 24 71 9 T!'avelling expenses Stores, &c. 50 0 0 July 22 71 6 Books, stores, &0. Postage, &C. 15 0 0 .ruly 2'2 71 6 Ditto Tran,lIing expenses 150 0 (I

August 4 73 3 Temporary "ssistauce Ditto .. 130 0 0 August 4 73 ;~ Ditto Allowances, &0. W 0 ()

August 4 75 2 For experiment"l work, &c., l!'lax- Travelling expenses, &c. 320 0 0 growing ...

:, l!'or payrnent.of expenses, August 4 77 3 Travelling expenses, &0. &c. 28 15 10 /:)eptember 8 73 3 Temporary assistance Allowances, &c. '" 10 0 0 September 8 80 3 Travelling expenses, &0. Books, store~, &0. 10 0 0 September 8 75 2 For experimental work, &c., Flax- }jxpehses, Mount Xavier, &e., Farm 1 0 0

September 8 75 2 growing

Ditto ... j Tmvelling expenses, &c. ... 6 ° ° XI.-MINISTER OF PUBLIC HEALTH.

1908. July 22 83 6 Allowances to Port Hea.lth Officers ... Expenses in counexionwith Sta.mping 115 0 0

out, &0. July 22 83 6 Allowances for support of Lepers, &c. Ditto 45 0 July 22 83 6 Postage, &c Ditto 70 0 0 Eeptember 8 83 6 Expenses, Board of Public Health Provisions, &0., for Quarantine Station 5 0 °

XU.-MINISTER OF RAILWAYS. 1908.

September 221

84 Working expenses, &c., Transpor- Workin~ expenses, &c., V;'a.ys and 6,000 0 0 ta.tion Branch Wor s Branch

September 22 84 \Vorkinf expenses, &c., Rolling \Vorkin~ expenses, &c., Ways and 6,100 0 0 Stoc Branch Wor s Branch

September 221 84 Working expenses, &c., Hepiacement W orkinf expenses, &c., St. Kilda. and 1,947 0 0

I of Car Sheds, &0. Brig ton Electric Ra.ilwa.y

• I,

By Authority: '1. KEMP, Government Printer, Melbourne.