Gents
Foreig Office Home Office x Che
Remarks on the Accounts of the Colonial Treasurer of Hong Kong for the year 1948, with refers to the Treasury Instructions of 1847 -
Referred to in Report of Commissr of Audit to Lands of securing Dated 13 August 1849 - No 522.
Deposits not "available"
134 The deposits have not been included with the Accountant's Cash Receipts, passed through his Journal, nor, so far as may be inferred, Recorded in the Ledger, as they are not found in the closing Entries noted in the Trial Balance. Particular attention is requested to the Articles of Instruction Nos 23 and 24.
By the former it is provided that these counts shall enter day by day in his Cash Book any Receipt and Payment as it occurs, and by the latter that all sums paid into the Colonial Treasury by Administrators of Estates or in any other manner, by way of Deposits, be included in the Accounts of the Treasurer. There should be only one general Account or record of any Cash transaction in which the Colonial Treasury or the Colonial Government is concerned, and although the Treasurer's Account will thus include Deposits