271. By Hire of the Hall: Balance after £78 8 1 Payment of Expenses Stamps for 12 15 0 Contracts repaid Inspector’s 1 8 4 Costs recovered 14 3 4 “General Works” 1242 13 11 “Sewers Works” 428 11 4 “Chelsea 35 16 0 Improvement Commission” “Hans Town 7 4 0 Commission” 1714 5 3 £1806 16 8 APPENDIX No. 33. REPORT OF THE AUDITORS, 1860. We, the undersigned Auditors of Accounts of the Vestry of Chelsea for the year ending March 25, 1860, present the following report thereon:— We feel that the accounts submitted to us are not only clear and correct in themselves, but that they also appear to be presented in a much simpler and more convenient form than in previous years, although there still appears to be room for improvement in those departments which relate to the expenditure incurred under the direction of the Surveyor. We especially feel that some plan should be adopted for obtaining a receipt or signature periodically from the labourers employed by him, so as to assimilate the vouchers in the labour department, as nearly as circumstances will allow, to those for other departments of expenditure. We feel it to be especially important that a fuller and more intelligible system be introduced in reference to deposits paid to the Vestry on account of Drainage Works and Surveyor’s Licenses, in order that the amounts actually expended in respect of such deposits may be brought to account so soon as the works are completed, instead of, as at present, being brought to account only when the depositor claims the return of the balance of his deposit; thus leaving it possible that the mere neglect or ignorance of the depositor may occasion deposit accounts to be left open and unchecked for years, and that even where sums may be expended in excess of such deposits, the fact may never come to the knowledge of the Vestry Clerk, and that consequently no claim may be made on account of such additional expenditure. We think, further, that the book which contains a record of such deposits might, by additional columns of reference, be brought into most useful connexion with the accounts of the Vestry for payment of the contractors or others by whom the works are actually executed; thus increasing the facilities for testing the integrity and propriety of such accounts, and affording more ready access to any information which depositors may require in respect of expenditure incurred on their behalf. May 22, 1860.