No. 158.
In any further correspondence on this subject, the above number should be quoted, and the communication should be addressed to "The Comptroller and Auditor General.”
EXCHEQUER AND AUDIT DEPARTMENT.
SOMERSET HOUSE,
LONDON, W.C.
12th July, 1901.
Sir,
I am directed by the Comptroller and Auditor General to acknowledge the receipt of your letter, No. 19805, of the 26th ultimo, forwarding copies of correspondence with the Governor, Colonial Treasurer, and Local Auditor, of Hong Kong, on the subject of the system of accounting for expenditure on Stores and Materials for the use of the Public Works Department of that Colony.
2. As the Secretary of State is aware, this question formed the subject of correspondence in the years 1892 and 1893, on the proposal of the Colonial Government of Hong Kong to adopt the scheme of accounting set forth in the Circular Despatch of the Secretary of State of the 16th June 1891.
3. This scheme had been primarily devised to meet the special requirements of the Windward Islands, and was based upon the recognised principles of "Expense" accounting more fully explained in the proposals made by the Comptroller and Auditor General for dealing with similar expenditure in Malta, and referred to in the letter to the Colonial Office, No. 1045, of the 31st August 1891. It provided, inter alia, for the abolition of the "Suspense Stores" Account, against which Head, shown in the Treasurer's Accounts "below the line", all expenditure on the purchase of Stores, had therefore been charged. The existence of an Advance or Suspense Fund for the purchase of Stores is considered to be opposed to the stricter principles of accounting.
Page ...
COLONIAL OFFICE.
E. & A. 1. Form 1b.
WB & L (x)-38599-600-1-03.
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