3
551
I therefore recommend that Bills of Exchange and Cheques
be deleted.
Rule 69. There is no necessity for this rule as the Au-
ditor visits and examines the books of sah each depart-
ment monthly. The preparation of such lists would involve
a great deal of unnecessary work and trouble in the case
of Crown Rents in June and December each year.
Rules 135 and 161. There is no Treasury Cash or Chest,
revenue is paid in daily, and expenditure is effected by
Cheques.
As regards stamps I think that the
present system of examining yearly is good enough seeing
that they are kept in a vault in the custody of two offi-
cers neither of whom has access without the other.
There are so few officers in the Co-
lony that it is often difficult to get a Board together
· Rule 149,
says that all payments are to be entered in
the Treasurer's Cash Book as they occur. There is no doubt
but that this is the correct method of accounting. It is
not done in HongKong, but should be. It will cause some
extra work, increase the number of vouchers and be to
some extent, an inconvenience to the Public. It will also
ceuse differences to exist from month to month between
the accounts as rendered by the Public Works Department
and as paid by the Treasury.
To illustrate this a reference is re-
quested to Ordinance 134 of the May Account 1900, which
will be in the hands of the Comptroller and Auditor Gener
al.
It will be seen that in May, bills
amounting to$21,777.64 were submitted to the Treasury
for