Accountant's  Department— Coaching  Audit  Office.       233

213.  Officers',  Soldiers',  &.C.,  Tickets.— Warrants  paid

as  cash  to  the  various  district  cashiers,  and  deducted  from  the
bank  sheet  totals,  are  entered  by  them  on  Form  No.  70  (App.),
and  sent  therewith  to  the  Accountant  daily.
The  station  amounts  are  checked,  and  correct  fares  inserted
by  the  Audit  office,  any  differences  being  extended,  and  added
to  or  deducted  from  the  revenue  figures  for  the  following  month
in  the  Coaching  Traffic  Abstract  Book,  as  indicated  therein.
Accounts  for  the  audited  and  corrected  amounts  represented
by  the  warrants  are  then  rendered  to  the  proper  authorities,  a
statement  thereof  being  furnished  to  the  Secretary,  so  that  he
may  collect  the  same.
The  station  classifications  are  checked  to  see  that  soldiers'
tickets,  equal  in  amount  to  that  represented  by  warrants  re-
mitted as  cash,  have  been  taken  to  debit.
214.  Inaccuracies. — When  discrepancies  are  discovered
in  the  passenger  classifications,  the  particulars  are  entered  on
inaccuracy  statements  (Form  No.  71,  App.),  which  are  registered
and  sent  to  the  stations  for  an  explanation.
Errors  affecting  the  debit  are  corrected  in  a  subsequent
month's  return,  and  the  entries  in  the  registers  marked  off.
215.  Passenger  Fares. — Registers  of  fares  are  kept  in  the
Audit  office.  The  Accountant  is  advised  of  any  alterations,  and
these  are  noted  with  a  reference  to  the  advice  or  correspondence
in  the  registers.
Separate  registers  are  kept  of  through  fares,  shewing  the
foreign  proportions  thereof.     These  will  be  again  referred  to.
