D.—No. 7a.

a Police is always necessary, and to a greater degree amongst a mixed population of aborigines and colonists than ordinarily is the case, whilst a force for fighting is quite exceptional and temporary, we think it will be admitted that a Police Force is best suited for the circumstances of the Colony. The cost of the staff of commissioned officers necessary for a Constabulary Force of the kind proposed by us will be much less than would be relatively required in a force organized upon the system of the Imperial army, whilst the whole force would perform, without extra expense, police duties in addition to those of a strictly military character. AUDIT. This department consists of the following staff: — Auditor, £800; appointed under Act. Chief Clerk, £350. Second Clerk, £250. Third Clerk, Money Order Accountaut, £275. (Drew £35 fees under Patents Acts.) Five clerks, £225, (with £50 as Statistical Clerk, and £12 as Mctereological Records Clerk) £287, £200, £182, £140 and £100 ; temporary clerk, £150. Total, £2775. The duties of the Auditor of Public Accounts, although simple, as defined by tho Legislature, are at present of a multifarious nature. The absence of some distinct and independent control over the issues of public moneys has been apparent to every Ministry, and has led each Government more or less to look to the Auditor for his report on claims prior to payment at the Colonial Treasury, <tnd on much of the correspondence on finance of the Ministerial Departments. He controls the accounts of the Money Order business, and examines and reports on all applications for Letters Patent. During the Native rebellion, he undertook, in the exigencies of the public service, the control and regulation of tho financial and store arrangements of the Local Forces, together with the management of the Militia Savings' Banks, and the administration of the Estates of deceased AVaikato Militiamen. The Treasury and Defence Office have since taken over the duties of control; but the Auditor's intimate connection with the business leads to frequent references to him on subjects which are not ordinarily referred to an Auditor. Similar remarks apply to the Money Order business, the Auditor having been entrusted with the work of drawing up the regulations and forms for tile conduct of this branch of the Postmaster-General's Department, and with the duty of bringing that institution into working order. Chief Clerk registers Ministerial authorities, examines the Treasury Accounts, and makes out the covering warrants for the Post Office, and Crown Lands Revenue Accounts. His time is further taken up in collecting information and superintending the business of the office. The blank cover references during the year are about 2,000 in number. Second Clerk enters and classifies the transactions of the numerous Public Accountants in Abstract Books. (The labor of compiling the accounts of the Colony is thrown upon the Audit Office in consequence of the Treasury sending in the separate accounts of its agents, instead of incorporating them in a single account.) The Abstract Books contain a complete record of every Revenue and Expenditure A^oucher, aud are the foundation of all accounts kept in the Audit Office. The Second Clerk also prepares the Governor's warrants covering the monthly transactions of the Colonial Treasurer and the Sub-Treasurers. The rough draft of the warrant is sent down to the Treasury for its concurrence. If no objection is raised, the fair copy of the warrant is forwarded for the Governor's signature. It is important to observe that the Second Clerk in classifying the vouchers for the Governor's warrant makes the preliminary and most important audit of the accounts. He ascertains whether each officer in receipt of Public Revenues duly accounts for them, and whether the expenditure is supported by Ministerial authority. Previously to entering the disbursements in the warrants, he prepares Schedules for the Auditor's signature, reporting for the information of Ministers such of the expenditure as requires either Ministerial authority or the further consideration of the respective Ministers. These Schedules bring under the notice of the Government the most important objections that are raised in the Audit Office. The number of vouchers on which objections have been raised during the last financial year exceed 1000. AVhen entering the Abstract Books, the second Clerk draws up a statement of all Receivers of Revenue who have failed to account regularly for their collections. This clerk's services are in frequent requisition for the compilation of Statistical and other Returns. Third Clerk examines the Militia Pay Accounts and Militia Store Accounts. During the past financial year he has checked the expenditure of about £100,000 for the pay of upwards of 4000 men and officers, and for Militia Stores, &c. The Militia Accounts are complicated by frequent changes in the distribution of the men and from alterations in the mode of keeping the accounts. The third Clerk follows the issues of Military Stores into the hands of Quartermasters, and sees to their proper appropriation. Fourth Clerk examines the Imprest Accounts of officers w-ho have received advances of public moneys from the Treasury. He checks all claims on the Colonial Treasury at AVellington prior to payment, and sees that the authorities and sub-vouchers in support are complete, lie enters the vouchers in a AVarrant Book. This record will be unnecessary in future ; the examination of accounts in the Audit Office prior to payment will be discontinued on all claims arising subsequently to tho Ist July last. The Fourth Clerk assists the Second Clerk in the preliminary audit of the Sub-Treasury and Revenue Accounts, and prepares the respective Schedules of unauthorized or objectionable exjienditure. Fifth Clerk takes over the Abstract Books, journalizes the quarterly totals, and carries the journal entries into a ledger, where the services are arranged in accordance with the classification in the Estimates ; the ledger furnishes the check on the annual statement of the Colonial Treasurer. The Fifth Clerk also examines the Money Order Accounts, and with the assistance of a sixth clerk

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REPORT OF THE CIVIL