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 EEPOET
OF   THE
AUDITOR-GENERAL
OF
BRITISH COLUMBIA
1913-14
PURSUANT TO THE PROVISIONS OF THE "AUDIT ACT,"
CHAPTER 5, 3 GEO. V.
^asfcs-
TH£ GOVERNMENT  OF
THE PROVINCE OF BRITISH COLUMBIA.
VICTORIA,  B.C. :
Printed by William II. Cullin, Printer to the King's Most Excellent Majesty.
1914.  To His Honour Thomas Wilson Paterson,
Lieutenant-Governor of the Province of British Columbia.
May it please Your Honour :
The undersigned has the honour to present to Your Honour statements of the Auditor-
General pursuant to the provisions of the " Audit Act," chapter 5, 3 George V.
Respectfully submitted,
PRICE ELLISON,
Minister of Finance.
Treasury Department,
Victoria, January 19th, 1911/.
Q 3 Audit Office,
Victoria, January 19th, 1914.
Hon. Price Ellison, M.P.P.,
Minister of Finance.
Sir,—I have the honour to submit for the information of the Legislative Assembly,
pursuant to the provisions of the " Audit Act," chapter 5, 3 George V., as follows :—
(A.) Statement of Treasury Board Over-rulings (pursuant to section 33).
(B.) Statement of Special Warrants issued (pursuant to subsection (b) of section 26).
(C.) Statement of the Revenue and Expenditure for the First Six Months of the Present
Fiscal Year, viz., from 1st April, 1913, to 30th September, 1913 (pursuant to subsection (a)
of section 45).
W. ALLISON,
Auditor-General.
Q i 4 Geo. 5
Auditor-General's Report.
Q 5
AUDITOR-GENERAL'S   REPORT.
(A.)
TREASURY BOARD OVER-RULINGS.
Audit Office,
Victoria, 26th May, 1913.
Memorandum for the Deputy Minister of Public Works.
I am returning herewith two vouchers in favour of the Archibald Garage Co., for $4,100
and $90.95 respectively, which I observe you desire charged to Yote 144 under the 1912-13
Estimates.
As these vouchers represent services performed during the months of April and May of
the present fiscal year, I submit that same are properly chargeable to the 1913-14 Estimates
and cannot be charged back to last year's expenditure, notwithstanding the fact that the
particular appropriation relative thereto may be unexpended.
W. Allison,
Auditor-General.
Treasury Department,
Victoria, 6th June, 1913.
The Auditor-General, Victoria, B.C.
Sir,—I have the honour to inform you that at a meeting of the Treasury Board held
this a.m., it was decided, " That until the 30th inst., and no longer, any properly certified
voucher may be charged as if expended during the fiscal year ended 31st March last, notwithstanding the fact that the money represented by the said voucher may have been actually
disbursed between the 1st April last and the 30th inst." It being understood that no vote
will be allowed to overrun by reason of such expenditure.
Yours obediently,
W. J. Goepel,
Secretary, Treasury Board. Q 6 Auditor-General's Report. 1914
Audit Office,
Victoria, July 2nd, 1913.
Memorandum for the Deputy Minister of Public Works.
I am returning herewith voucher in favour of A. A. Cox for $650, representing auto-hire
incurred in connection with the supervision of the erection of Burnaby Prison Farm.
On examination of this matter, I find that Mr. Cox was the Supervising Architect for
the Burnaby Prison Farm, and that previous to this date he has been paid $4,100 for superintending the operations, etc., during progress of construction, the said amount being a commission
of 5 per cent, on a total outlay of $82,000.
If, as is apparently the case, Mr. Cox was paid for his services on a basis of 5 per cent,
commission on the total cost of the structure, it appears to me that this remuneration should
include his personal expenses whilst engaged in the performance of the duties pertaining to
the work.
I submit that the claim of $650 now made for auto-hire is out of order, and under the
circumstances I cannot pass the account.
W. Allison,
Auditor-General.
Treasury Department,
Victoria, July 24th, 1913.
The Auditor-General, Victoria, B.C.
Sir,—With reference to your memorandum of the 2nd inst. addressed to the Deputy
Minister of Public Works returning voucher for $650 in favour of A. A. Cox for auto-hire in
connection with his duties as Supervising Architect of the Prison Farm at Burnaby, and
giving your reasons for non-certification that you did not consider the voucher reasonable, I
beg to state that the Deputy Minister of Public Works has appealed for relief to the Treasury
Board.
On Wednesday, the 16th inst., the Board met, and on hearing the appeal passed the
following resolution, which I shall be pleased if you will kindly be guided by :—
" That the Secretary be instructed to communicate with the Auditor-General and to state
that the Board is of opinion that the voucher for $650 in favour of A. A. Cox is a just and
reasonable one, and, further, that the Board instructs the Auditor-General to certify to said
voucher and issue a cheque for same accordingly."
W. J. Goepel,
Secretary, Treasury Board.
Voucher, $650, enclosed. 4 Geo. 5
Auditor-General's Report.
Q r
(B.)
STATEMENT OF SPECIAL WARRANTS
Issued  between  the  Sessions  of  1913  and   1914.
Date of
No. of
Approval.
Warrant.
April 14, 1913
13
,,       14,    ii
14
ii      14,    ii
17
May     1,    ii
22
,,      19,    ii
25
Aug.   22,    ,i
32
Sept.  26,    ii
38
.1      26,    ,,
39
Oct.    21,    ii
43
Nov.      5,    ii
51
ii        7,    ii
52
April   10, 1913
3,
14,
Dec.    11, 1913
Oct.
Dec.
23,
9,
1913
n
46
60
Oct.
Dec.
28,
9,
n
47
60
Jan.
9,
8,
1914
60
68
Dec.
Jan.
9,
8,
1913
1914
60
69
Aug.   13, 1913
Oct.      9,    ii
Aug.
25, 1913
33
i,
25,    n
34
Sept.
19,    ii
35
Dec.
12,    ,,
63
Oct.
21,    ii
41
Dec.
4,    ..
56
Jan.
9, 1914
67
April  10, 1913
16
,i      28,    ,i
19
.1      28,    ii
20
May     1,   ii
21
ii      12,    ii
23
June    5,   n
26
Oct.    16,   .1
44
Nov.     5,    ,.
49
Oct.    30,    .,
50
55
64
30
40
II.—Civil Government (Salaries).
Salary, Clerk, Supreme and County Court, Victoria	
Additional Salary, Clerk, Supreme and County Court, New Westminster	
M Janitor, Normal School, Vancouver	
ii Stenographer, Alberni Agency	
Salary, Clerk, Vancouver Agency	
Additional Salary, Stenographer, Education Department	
Salary, Travelling Auditor, S. A. Fletcher (6 months)	
' i, t, H. N. Wright n 	
Additional Salary, Clerk, Alberni Agency	
Salary, Clerk, Revelstoke Agency (6 months)	
Additional Salary, Dr. G. McKay, Mental Hospital, New Westminster	
Total, 35,322
III.—Administration of Justice (Salaries).
Additional salary, Registrar, Supreme and County Court, Chilliwack	
Total, §300
V.—Public Institutions.
Extra Assistance, Printing Office and Bookbinding Branch	
Museum, Purchase of Natural History Specimens, Incidental and  Travelling
Expenses	
Total, $13,200
VI.—Hospitals and Charities.
In aid of Destitute, Poor, and Sick	
Total, 310,000
VIL-—Administration of Justice, (other than Salaries.
Miscellaneous, Vote No. 83   $ 5,000
„ ti       S3     10,000
Special Constables, u       78  835,000
ii n       78     35,000
Summoning and paying Jurors and Witnesses, Vote No. 73  $20,000
., ,, .-73     35,000
Transport of Constables and Prisoners, Vote No. 79	
Prosecution and Interpreters, Vote No. 74	
Total, $185,000
VIIL—Education.
Physical Training and Military Drill	
Education of Deaf, Dumb, and Blind	
Total, $6,000
XII.—Public Works.
Maintenance and Repairs, including Salaries, Bridge, Fraser It., at New West.
Provincial Home, Kamloops	
Provincial Gaol, Victoria  $68,287.16
,i „      94,000.00
Industrial School for Girls	
Prison Farm, Oakalla	
Provincial Normal School, Victoria	
Total, §507,757.15
XIII.—Miscellaneous.
Superannuation, J. McB. Smith $1,440 \
it J. A. Anderson  1,260 /
11 Ezra Ghipman	
-t J. H. Sprott	
, i M. Parsons	
i1 Mark Bate	
ii Thomas Morgan	
it A. C. Nelson (3 months) ,	
it Helen Janet McColl (5 months)	
m C. R. Blake (5 mpfiths)	
Carried forward	
Warrant.
Expended.
$900 00
$675 00
132 00
99 00
24 00
18 00
120 00
90 00
1,320 00
990 00
90 00
50 00
1,200 00
600 00
750 00
375 00
126 00
63 00
540 00
180 00
120 00
70 00
300 00
12,000 00
1,200 00
15,000 00
70,000 00
55,000 00
35,000 00
10,000 00
5,000 00
1,000 00
20,470 00
64,000 00
162,287 15
36,000 00
150,000 00
75,000 00
2,700 00
840 00
900 00
480 00
900 00
750 00
225 00
250 00
150 00
1,774 15
200 00
4,240 98
453 56
3,655 88
10,467 95
66,469 02
20,936 04
33,177 70
2,878 53
3,327 10
769 20
14,840 01
46,173 73
91,084 60
20,770 00
76,834 38
6,681 77
630 00
675 00
360 00
630 00
525 00
100 00
60 00
$410,950 45 Q 8
Auditor-General's Report.
1914
Statement of Special Warrants.—Concluded.
Date of
Approval.
April
11, 1913
May
12,
June
23,
30,
Sept.
19,
Oct.
28,
Nov.
13,    ,
Dec.
22,
n
30,
June
18,
Dec.
12,
Aug.
22,
Sept.
19,
Oct.
21,
Nov.
5,
21,
Dec.
ii
4,
4,
4,
No. of
Warrant.
18
24
28
29
37
45
53
65
66
27
62
31
36
42
48
54
57
58
59
Service.
Gratuity
Brought forward	
XIII.—Miscellaneous.—Concluded.
to the widow of the late D. D. Lothian, late Official Log-sealer.
mother
widow
H. Westaway,
H. N. Rogers,
E. P. Hughes,
F. I. Clarke,
H. K. Prior,
F. Mummery,
Provincial Constable .
Bursar, Pro. Mental H..
Sec. Bureau of Inform'n
Official, Forest Branch .
sister ii F. Mummery,    -r Mining Recorder, TroutL
widow ii W. E. McLauchliu, late   h Revelstoke
T.   Dalrymple,   late   Under-Attendant   at
Public Hospital for the Insane, New Westminster	
Special Surveys, Port Moody Townsite  $7,500
     1,900
Fees and Disbursements of Valuators, Kettle River Valley Railway Co	
Salary increase of the late E. Mohun	
Grant towards National Monument, late Sir George Etienne Cartier	
Interest, Suitors' Fund Deposits	
Game Protection (Temporary Salaries and Travelling Expenses)	
Inspection of Nursery Stock, Fruit, etc	
Rents	
Compensation to Owners of Cattle slaughtered for Tuberculosis	
Totals  $81
Amount of
Warrant.
$734,774 15
375 00
240 00
240 00
372 00
520 00
285 00
300 00
381 00
Expended.
$410,950 45
375 00
240 00
240 00
372 00
520 00
285 00
300 00
381 00
84 00
9,400 00
8,296 40
10,875 06
10,875 06
120 00
120 00
5,000 00
5,000 00
1,000 00
825 14
18,000 00
7,472 71
15,000 00
11,585 11
6,000 00
3,070 60
15,000 00
7,525 50
$817,966 21
$468,433 97 4 Geo. 5 Auditor-General's Report. Q 9
(C.)
STATEMENT
Showing the  Revenue  and Expenditure  for  the First  six  Months of  the Present
Fiscal Year, viz., from 1st April, 1913, to 30th September, 1913.
Revenue.
Dominion of Canada :—
Interest  $ 14,575 53
Subsidy  90,000 00
Grant per capita. *  156,992 00
Payment for lands  50,000 00
Special grant under sec. 1, " British North America Act, 1907."  50,000 00
Land sales  666,047 69
Land revenue  108,129 08
Survey fees     10,293 22
Rents (exclusive of land) :  100 00
Timber leases (rentals)  64,280 06
Free miners' certificate*   54,511 50
Mining receipts, general  53,519 25
Licences  28,579 14
Fines, forfeitures, and fees  35,835 79
Probate fees  22,794 18
Succession duty  184,939 87
Law-stamps  45,791 36
Registry fees  338,276 45
Marriage licences  13,800 00
Revenue tax (arrears)  2,295 00
Real-property tax  428,955 66
Personal-property tax  179,240 48
Land-tax, wild, coal, and timber lands      565,979 56
Income-tax  326,362 97
Mineral-tax  72,215 74
Crown-granted mineral-claim tax  37,604 28
Tax-sale deeds  170 00
Registered taxes  19 33
Log-scaling fees  4,729 45
Fees under " Game Act."  49,524 50
Registration of companies  53,583 55
Traffic tolls, New Westminster Bridge  11,500 00
Revenue service, refunds  896 05
Water revenue, rentals  27,819 28
do            records  10,544 94
Printing Office receipts  28,404 21
Mental Hospital  20,424 98
Provincial Home  175 49
Sale of Government property  2,724 80
Reimbursements in aid  1,610 00
Interest (M iscellaneous)  77,692 47
Interest on investments of sinking fund  39,560 56
Coal and coke tax  78,673 16
Licences, taxes, and fees under " Fire Insurance Act"  27,927 90
Timber royalty     249,655 54
Timber licences  1,032,113 92
Boiler Inspection and examination fees  15,438 29
Fishery and cannery licences  33,655 00
Miscellaneous receipts  65,858 70
Fees under "Motor-traffic Regulation Act"  37,058 76
Total  $5,468,878 94
Expenditure.
I.—Public Debt  $167,509 22
II.—Civil Government (Salaries)  589,502 26
III.—Administration of Justice (Salaries)  22,646 01
IV.—Legislation  3,660 78
V.—Public Institutions  249,425 65
VI.—Hospitals and Charities  223,155 42
VII.—Administration of Justice (other than Salaries)  207,236 89
VIIL—Education  338,343 01
IX.—Transport  42,989 92
XL—Revenue  7,164 65
XII.—Public Works :—
Works and Buildings    $1,292,680 28
Roads, Streets, Bridges, and Wharves      3,115,787 19
Subsidies to Steamboats, Ferries, and Bridges  32,077 15
 4,440,544 62
XIII.—Miscellaneous  1,031,356 23
Total  $7,323,534 66
VICTORIA, B.C.:
Printed by William H. Ctjllin, Printer to the King's Most Excellent Majesty.
1914.