ཡ་༤ད་
No.161
2 Apy
Government House, MD
Hongkong, -
274
April, 1901.
652
sir,
I have the honour to bring to your
notice certain details in the working of the present
system of accounting for Stores and Materials for the
service of the Public Works Department, with a view to
reopening the general question of the method to be used
in accounting for such Stores and Materials.
2.
Previous to the year 1898 these
Stores and Materials were dealt with by means of a sus-
pense account. In 1898, at the suggestion of the Local
Anditor, who had been in communication with the Comptrol-
ler and Auditor-General on this subject, this suspense
account was abolished, and, in accordance with a memoran-
đum from the Comptroller and Auditer-General a Stores
Account was opened on the following lines.
3.
All expenditure en Steres and
Materials for public works was estimated as part of the
cost of the works, but all such Stores and Materials
were drawn from a general stock, for the maintenance
of which separate provision was made in the Estimates.
The stock in hand, at the time of the change from the
suspense account was taken as a standard steck, and a
vote
THE RIGHT HONOURABLE
JOSEPH CHAMBERLAIN, M.P.,
&C.
80.1