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PHILIPPINE RED CROSS (American National Red Cross)

Man i 1

ni a

42

October 18, 1940

Hon. S. Wyatt-Smith H.B.M. Consul-General

Manila, Philippines

My dear Mr. Wyatt-Smith:

I am sending to you six (6) copies of a report by our Auditors, Clarke & Larkin, covering an examination of accounts relating to cash transactions of the Hong Kong Evacuation Fund, for the period from July 3 to August 9, 1940.

You will notice that certain items have been properly charged against the American Red Cross Fund, such as the main- tenance of a large corps of nurses and other extra personnel required in handling this operation. We have also charged all hospital and medical care to the Red Cross Fund because those who were stricken by illness were burdened with an addi- tional misfortune and expense.

You will notice that a reserve balance of #13,998.95 was left over from the Red Cross appropriation to cover unpaid liabilities after the close of the Auditors' examination on August 9. These liabilities included the shelter, subsistence, and medical care for the women and children left behind because of illness. I am attaching, for your information only, a list of expenditures which have already been charged against this balance.

The expense per individual, covering shelter, food, trans- portation (including four special trains to Baguio and four special trains from Baguio), medical care and hospitalization; i.e. all expenses connected with the handling and care of the Hong Kong visitors, amounted to 78.81 per individual.

Encls.

Sincerely yours,

(Sgd.) CHARLES H. FORSTER

Manager

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