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Rule 55. As it would appear to be impracticable to obtain signatures in most cases to the Counterfoils, it will perhaps be considered that the requirements of the Rule should not be insisted on so far as Hong Kong is concerned.
It is immaterial in what numbers the Books are issued, so long as the intention of the Instructions is followed, viz:- that the Counterfoils should be returned to the Treasurer when a fresh supply of Books is required.
Rule 57. The period for which stamped documents should be retained after they have answered their purpose appears to be purely a question of administration.
Rule 61. The Rule is intended to apply only to Bills of Exchange which cannot be cashed at once. As regards cheques, if it is considered expedient to continue the existing practice, a general authority might be given to the Treasurer to accept them, with due precautions.
Rule 69. In the special circumstances of Hong Kong where the Local Auditor is able to examine the books of each Department monthly, this Rule is perhaps unnecessary.
Rules 135 and 161. In the circumstances these Rules are not required.
Rule 149. In order that the Cash Book may form a concurrent record of actual Receipts and Payments all cash transactions should be entered on the date on which they occur.
Any relaxation of the strict letter of the Rule on grounds of expediency should only be allowed by authority.
Rule 165.