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Public Health, etc. The invoices for goods, &c, supplied to the medical profession are prepared in duplicate and are entered on cards also. We suggest preparation in triplicate and dispensing with the cards. A millionaire and a comptometer are recommended, as there is a considerable volume of statistical work involved in connection with the Annual Reports of Public Health. It is suggested that as the amounts are very small the fees due to medical men for notifying infectious diseases should be paid half-yearly. This will save accounting, and probably be more convenient to the payees. Printing Office. A complete system of book-keeping is in vogue here. The Department's Cash-book and the Receiver's Cash-book (kept in accordance with the Treasury Regulations) can be easily amalgamated with a resultant saving of work. Invoices should be prepared in triplicate instead of duplicate, so that accounts can be rendered in the form of a summary of the totals of the invoices, with the invoices themselves attached, instead of the individual items having to be recopied. The book containing the record of work done for each Department does not appear to us as necessary, as the information is recorded elsewhere. Our attention was drawn to the frequency with which certain of the Departments send in requisitions for printing and stationery supplies. It is not too much to ask that a Department should be able to estimate its normal requirements for a month ahead, and send in one requisition per month. Unforeseen matters will, of course, arise, but we are satisfied that the work of the Printing Office could be reduced by exercise of foresight on the part of other Departments. An undue amount of work appears to be involved through the charging and accounting of small amounts of postage. This could be avoided in most cases by making the postage payable on delivery. It was formerly the practice to have all advertising checked in the Government Printing Office. As technical knowledge is involved, there is much to be said for a reversion to the former custom. A Remington-Wahl machine and a comptometer are recommended for this office. The office-accommodation is insufficient for the clerical staff, which at present is working at a great disadvantage. Mental Hospitals Department. The accounting-work in this Department is reduced to a minimum, and leaves little to be desired. The office is an example of a maximum of work done by a minimum of staff—and well done. The Patients' Ledger should be in card form, as should be the index. It is a practice among the mental hospitals to hold back their accounts for payment until the month's bills are all in. This is no doubt convenient to the Department, but hardly fair to the tradesmen concerned. We think the accounts should be sent on for payment as soon as they are received and checked. Tourist Department. This Department has already adopted the system of carrying the daily totals of transaction into the Cash-book, and duplicating details by carbon process on a statement in support thereof. The result has been satisfactory, and the Department is to be commended for its adoption of such a businesslike method. A good deal of unnecessary transmission of moneys at present takes place in connection with the branches at Sydney and Melbourne. The collections at these centres are remitted to Wellington, and conversely any money for expenses incurred at these places has to be sent back again. We suggest that official accounts be kept and expenses settled out of moneys collected. This will probably mean that salaries only will have to be remitted from Wellington, and the expense saved of transmitting the collections to and some of the remittance from Wellington. During the course of our investigation it was mentioned that the accounts at the Melbourne and Sydney offices are not subject to any local audit. We think it right to draw attention to this matter. The payment of wages to the employees at the Waitomo Caves appears to cause some difficulty, which we think would be best overcome by arranging the matter through the Post Office. One central imprestee will suffice for this Department, A central Receiver in the Head Office for all the smaller offices already exists, and the plan works well. The Accounts Register, a large book kept in the agencies in which is posted the amounts due to coach, steamer, motor, and other companies, could well be dispensed with. Ihe information is assembled solely for the purpose of preparing a return for the Head Office, and the book is not used for any other purpose. The information for the Head Office return could be equally well compiled direct from the other sources without an intermediate book, and if the second copy is required the whole could be prepared by the carbon process in the same manner as the Tour Journal. Railway tickets may only be issued if some other excursion is included in the tour. It would be a great convenience to the public if the Tourist Offices could issue railway tickets. The present practice of issuing coupons which have to be exchanged at the booking-office for railway tickets not only cause unnecessary accounting, but is also a source of irritation to tourists. Customs Department. The book-keeping of this Department will be simplified by the general scheme, and by record-. ing salaries on cards. The accounts of the Collectors of Customs are in good form and well kept. There are, however, two Cash-books : one is that required for Treasury purposes, the other the Landing