ملف 8/9 التقرير السنوي حول دولة البحرين لسنة ١٣٥١ هجرية [و‎‎٥‎٣] (٢٠٠/١١٠)

A new system was laid down for keeping the Police
clothing account.
Passuort department . The system of accounts was
slightly altered.
G tovt. provident fund . Books well kept and no
alteration recommended, entries checked.
Oustoms department . A few minor suggestions were
made. "The whole system of the accounts, which combine
simplicity v/ith sufficient detail to enable the Director
of Customs to exercise constant supervision over all
departments, appears to us to be admirably suited to its
purpose and we do not think any departure from the
present procedure is desirable."
The report on this department is particularly satis
factory as it has frequently Been suggested that the
customs accounts were unnecessarily complicated and that
some of them v/ere not actually required.
Bahrain Electric Supply . Payments were checked with
out difficulty but there was considerable difficulty in
reconciling the receipts in the cash book and subsidiary
books and the Bank pass book. A deficiency of appro
ximately Rs 400/- was found between the Sundry debtors
account and the detailed list ol debtors. It was not
suggested that any misappropriation of cash had ocurred
but from the state of the books it would be impossible
to discover any such misappropriation. ihe reason is
ascribed partly to the fact that some of the accounts
were kept in the State Engineer's office and some of them
in Adviser's office. On the advice of the auditor the
whole system ana accounts nave been rearranged ana
various changes have been made in the method of collecting