ملف 8/9 التقرير السنوي حول دولة البحرين لسنة ١٣٥١ هجرية [و‎‎٥‎٢] (٢٠٠/١٠٨)

Audit.
43
During the last month of the year all the government
accounts for the preceding eleven months were audited,
by a chartered accountant from the firm of Whinney
Murray & Uo., who have an agency in Baghdad. This is
the first time that any accounts of the Bahrain Govern
ment have been audited. If funds were available I
should recommend that an audit should take place annually.
It was impossible ov/ing to the cost to afford the time
to carry out a complete audit on commercial lines but
sufficient detail was checked to satisfy the auditor
that the accounts were properly kept and the systems
were satisfactory. A number of suggestions were made
which have been adopted since the beginning of the
new year.
■phe auditor reported very satisfactorily on the
accounts of all departments with the exception of the
electric Supply department.
The gist of the report on the various departments
was as follows
Bahrain Govt . Consolidated fund and Deposit account.
Books ?/ell and accurately kept, no alterations
recommended. Suggested that printed • , payslips n should
be introduced to be signed by the .adviser authorising
payments in place of a signature on oxfice notes.
State Police . The separate account kept by the
Police has been closed and the Police account is now
merged into the Consolidated liind. In imprest account
has been opened with the Police and all payments outside
this account are made from the Consolidated Bund direct.
^ tnere is at present no Police Officer tne new arrange
ment is particularly convenient.