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Please forward lists in D/ 3 order of the members affected, giving name, designation, location, rate of pay, and amount of allowance, and show allowance on all future H/6's. T. Ronayne, General Manager (per McV.). No. 2. For the information of the Audit Office. H. Davidson, Accountant. Nov. 13, '05. An Order in Council is necessary to regulate the terms and conditions on which the night allowances are to be granted. Then the exclusion of the extra pay from the pay on which the contributions to the Superannuation Fund are to be computed is not authorised by the Superannuation Act, which provides that the contributions shall be on the basis of the rate of pay at which the member is employed. J. K. Warburton, C. & A.-General. 20/11/05. Referred to General Manager, Railways. H. Davidson. 20/11/05. No. 3. R.A. 106/8. General Manager, Railways. New Zealand Government Railways, Accountant's Office, Wellington, 18th December, 1905. Superannuation Contributions entered on Pay-sheets. A wages voucher for £1,912 lis. 6d. has been struck out of my Imprest Account and returned with the following minute by the Controller and Auditor-General: — " Apparently the additional rates of pay entered on these pay-sheets are those provided for in the item ' Extra pay to members in Second Division 'in Appropriations 1905-6. An explanation is requested as to why they are not included when computing the "contributions due under the Superannuation Fund Act, which provides that these contributions shall be on the basis of the rate of pay at which the member is employed.—J. K. Warburton, C. & A.-G. 15/12/05." A former minute of the Audit Office on the same subject was referred to you on the 20th November, and as it is extremely inconvenient to have large sums of imprest moneys held in abeyance I shall be glad if the matter can be dealt with at once. H. Davidson, Accountant. No. 4. General Manager, New Zealand Railways. New Zealand Government Railways, Accountant's Office, Wellington, 10th January, 1906. Superannuation Contributions on 'Extra Pay to Outdoor Staff. With reference to my memo, of the 20th November and the 18th December, to which I have not had a reply, I have to inform you that the Audit Office have struck out further wages vouchers from imprest accounts totalling a large sum, and consequently causing very much inconvenience to this office and the Treasury. Will you please deal with the objections of the Audit Office as soon as possible, that the accounts may be cleared. H. Davidson, Accountant. No. 5. 12th January, 1906. In re your 106-8 of the 10th instant. Railway Accountant, Wellington. Superannuation Contributions on Extra Pay to Outdoor Staff. You have already been verbally advised that the questions raised by the Audit Office in regard to the exemption of the wages allowance granted to members of Division 2 from deduction for superannuation purposes has been referred to the Crown Law Officer, and until such time as legal opinion is obtained no further instructions can be given. T. Ronayne, (per McV.), General Manager. No. 6. R. 05/2147. Solicitor-General, Wellington. New Zealand Government Railways, Head Office, Wellington, 3rd January, 1906. The Government have decided that from the Ist November last certain members of the outdoor Railway staff should, in addition to the rates of pay set forth in the Classification Act, be granted an allowance of Is. per day in the case of men whose rate of pay was fixed by the Classification Act

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